Civic Intelligence

Athens Christian School Inc.

EIN 58-1089989 • 501(c)3 • Athens, GA

Pub. 78 Eligible

Profile

Acs is a non-demoniational college preparatory educational institutio founded to work hand in hand with the family in connection with the mental, physical, social, and spiritual development of their children. The objective of acs is to equip each student with a chrisian world-view; the fines acadmic training available, and the scriptural character traits necessary for each student to reach his or her maximun potential in life, for the glory of god.

1270 Highway 29 NorthAthens, GA 30601

www.athenschristian.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.44x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.60x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

30th percentile

-2.9%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-5.5%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

3.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$7,043,534

Down $601,205 (-7.9%) from 2023

Liabilities

Down

$3,016,605

Down $327,711 (-9.8%) from 2023

Net Assets

Down

$4,026,929

Down $273,494 (-6.4%) from 2023

Revenue

Down

$5,045,478

Down $526,125 (-9.4%) from 2023

Expenses

Down

$5,323,367

Down $407,591 (-7.1%) from 2023

Net Income

Down

-$277,889

Down $118,534 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $7,320,163Liabilities 2010: $27,966Net Assets 2010: $7,292,1972010Assets 2011: $7,127,734Liabilities 2011: $29,849Net Assets 2011: $7,097,8852011Assets 2012: $6,936,007Liabilities 2012: $78,316Net Assets 2012: $6,857,6912012Assets 2013: $6,883,911Liabilities 2013: $82,008Net Assets 2013: $6,801,9032013Assets 2014: $8,523,146Liabilities 2014: $2,083,011Net Assets 2014: $6,440,1352014Assets 2015: $8,241,178Liabilities 2015: $2,811,019Net Assets 2015: $5,430,1592015Assets 2016: $8,031,921Liabilities 2016: $2,707,500Net Assets 2016: $5,324,4212016Assets 2017: $8,291,668Liabilities 2017: $2,785,884Net Assets 2017: $5,505,7842017Assets 2018: $9,205,848Liabilities 2018: $4,150,423Net Assets 2018: $5,055,4252018Assets 2019: $8,526,752Liabilities 2019: $3,990,584Net Assets 2019: $4,536,1682019Assets 2020: $8,342,525Liabilities 2020: $3,910,135Net Assets 2020: $4,432,3902020Assets 2021: $8,432,054Liabilities 2021: $3,938,822Net Assets 2021: $4,493,2322021Assets 2022: $8,090,665Liabilities 2022: $3,630,859Net Assets 2022: $4,459,8062022Assets 2023: $7,644,739Liabilities 2023: $3,344,316Net Assets 2023: $4,300,4232023Assets 2024: $7,043,534Liabilities 2024: $3,016,605Net Assets 2024: $4,026,9292024

Highlighted filing

2024

Assets$7,043,534
Liabilities$3,016,605
Net Assets$4,026,929

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,025,5652010Revenue 2011: $3,960,393Expenses 2011: $4,196,421Net Income 2011: -$236,0282011Expenses 2012: $4,689,1752012Expenses 2013: $4,658,9672013Revenue 2014: $4,356,019Expenses 2014: $4,717,787Net Income 2014: -$361,7682014Revenue 2015: $3,507,365Expenses 2015: $4,517,341Net Income 2015: -$1,009,9762015Revenue 2016: $4,706,448Expenses 2016: $4,812,186Net Income 2016: -$105,7382016Revenue 2017: $5,095,729Expenses 2017: $4,914,366Net Income 2017: $181,3632017Revenue 2018: $4,584,898Expenses 2018: $5,035,253Net Income 2018: -$450,3552018Revenue 2019: $4,561,713Expenses 2019: $5,080,969Net Income 2019: -$519,2562019Revenue 2020: $4,809,928Expenses 2020: $4,913,706Net Income 2020: -$103,7782020Revenue 2021: $5,166,901Expenses 2021: $5,106,059Net Income 2021: $60,8422021Revenue 2022: $5,400,970Expenses 2022: $5,434,573Net Income 2022: -$33,6032022Revenue 2023: $5,571,603Expenses 2023: $5,730,958Net Income 2023: -$159,3552023Revenue 2024: $5,045,478Expenses 2024: $5,323,367Net Income 2024: -$277,8892024

Highlighted filing

2024

Revenue$5,045,478
Expenses$5,323,367
Net Income-$277,889

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.04$3.02$4.03$5.05$5.32$0.28
2023Detailed filing. Detailed filing data is available for this year.$7.64$3.34$4.30$5.57$5.73$0.16
2022Detailed filing. Detailed filing data is available for this year.$8.09$3.63$4.46$5.40$5.43$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.43$3.94$4.49$5.17$5.11$0.06
2020Detailed filing. Detailed filing data is available for this year.$8.34$3.91$4.43$4.81$4.91$0.10
2019Summary only. Only limited summary data is available for this year.$8.53$3.99$4.54$4.56$5.08$0.52
2018Detailed filing. Detailed filing data is available for this year.$9.21$4.15$5.06$4.58$5.04$0.45
2017Detailed filing. Detailed filing data is available for this year.$8.29$2.79$5.51$5.10$4.91$0.18
2016Detailed filing. Detailed filing data is available for this year.$8.03$2.71$5.32$4.71$4.81$0.11
2015Detailed filing. Detailed filing data is available for this year.$8.24$2.81$5.43$3.51$4.52$1.01
2014Detailed filing. Detailed filing data is available for this year.$8.52$2.08$6.44$4.36$4.72$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.88$0.08$6.80$4.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.94$0.08$6.86$4.69
2011Summary only. Only limited summary data is available for this year.$7.13$0.03$7.10$3.96$4.20$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$0.03$7.29$4.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Mar 26, 2025
Return Version
2023v6.0
Gross Receipts
$5,091,191
Mission and Program Overview

Mission

Acs is a non-demoniational college preparatory educational institutio founded to work hand in hand with the family in connection with the mental, physical, social, and spiritual development of their children. The objective of acs is to equip each student with a chrisian world-view; the fines acadmic training available, and the scriptural character traits necessary for each student to reach his or her maximun potential in life, for the glory of god.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,244,196$4,817,857▼ $426,339
Savings and Temporary Cash Investments$1,044,057$1,037,057▼ $7,000
Investments in Publicly Traded Securities$509,605$523,000▲ $13,395
Cash and Non-Interest-Bearing Accounts$735,683$511,680▼ $224,003
Intangible Assets$46,126$41,140▼ $4,986
Prepaid Expenses and Deferred Charges$17,847$32,904▲ $15,057
Other Notes and Loans Receivable, Net$6,482$2,282▼ $4,200
Total Assets$7,644,739$7,043,534▼ $601,205
Other Assets Total$40,743$77,614▲ $36,871
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,825,025$2,676,856▼ $148,169
Other Liabilities$499,483$317,788▼ $181,695
Accounts Payable and Accrued Expenses$19,808$21,961▲ $2,153
Total Liabilities$3,344,316$3,016,605▼ $327,711
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,800,423$3,326,929▼ $473,494
Net Assets With Donor Restrictions$500,000$700,000▲ $200,000
Total Net Assets Fund Balance$4,300,423$4,026,929▼ $273,494
Total Liabilities and Net Assets / Fund Balance$7,644,739$7,043,534▼ $601,205

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,825,745$3,775,459$6,601,204
Equipment$1,924,414$1,151,110$3,075,524
Leasehold Improvements$-526,077$3,008,908$2,482,831
Other Land Buildings$67,009$777,145$844,154
Land$526,766-$526,766
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen CummingsHeadmasterFT$66,261$4,660$70,921
Susan BeachmanSecretaryFT$51,996$7,187$59,183

Board Members and Trustees

NameTitle
Marti BrickChairman
Will SpragueVice Chairma
Revenue and Support

Revenue Composition

Contributions and Grants
$337,070
Program Service Revenue
$4,583,857
Investment Income
$67,932
Other Revenue
$56,619
All Other Contributions
$337,070
Change in Net Assets
$-277,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,983,866
Other Expenses$2,339,501
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,492,926$159,123-$2,652,049
Depreciation Depletion$521,022--$521,022
All Other Expenses$471,393$10-$471,403
Payroll Taxes$186,066$11,877-$197,943
Occupancy$63,045$107,347-$170,392
Other Expenses$140,440--$140,440
Interest$96,514--$96,514
Other Employee Benefits$85,458$5,455-$90,913
Insurance$29,283$49,860-$79,143
Information Technology$56,214--$56,214
Office Expenses$17,770$28,989-$46,759
Pension Plan Contributions$40,383$2,578-$42,961
Fees for Services Other$28,334--$28,334
Advertising$7,100$12,089-$19,189
Fees for Services Accounting$7,247--$7,247
Total Functional Expenses$4,946,039$377,328$0$5,323,367
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,280
Fundraising Direct Expenses$36,198
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$62,210$62,210$35,498$26,712
Total Events$62,210$62,210$36,198$26,012
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$274,853
Payroll Liabilities$31,947
Credit Cards$8,439
Employee 403 (b) Plan$2,549
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Stephen cummings susan beachman headmaster secretary family

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by an independent accounting firm and emailed to the organization's cfa, who reviews it for accuracy and completeness prior to filing.

Form 990, Page 6, Part VI, Line 12C

All directors and officers and their immediate family members are covered by the conflict of interest policy. Directors and officers are required to annually disclose or update to the ceo of the board of directors their interest that could give rise to conflicts of interest, such as a list of family members,s substantial business or investment holdings, and other transactions of affiliations with businesses and other organizations or those of family members. After reviewing these disclosures, the board or its authorized committee will determine if a conflict of interest exists with respect to a particular transaction or arrangement. The interested person will not vote or participate in the determination process and will be excluded from deliberations and decisions of the board with respect to the transactions or arrangement.

Form 990, Page 6, Part VI, Line 19

Athens christian school's governing documents and conflict of interest policy are available to the public upon request. The organization's financial statemetns are not available to the public, but the financial information that contain are reported on form 990, which is available on the guidestar website.

Filing and Contact Details

Filer

Filer Name
Athens Christian School Inc
EIN
58-1089989
Phone
7065497586
Address
1270 HIGHWAY 29 NORTH, ATHENS, GA 30601

Signing Officer

Name
Stephen Cummings
Title
Headmaster
Phone
7065497586
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Cummings
Formed
1970
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
6
Employees
102

Preparer

Firm
Collinsmoody & Company Pc
Address
PO BOX 709, ATHENS, GA 30603-0709
Preparer
K Scott Collins
Phone
7065433493
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Acs is a non-demoniational college preparatory educational institutio founded to work hand in hand with the family in connection with the mental, physical, social, and spiritual development of their children. The objective of acs is to equip each student with a chrisian world-view; the fines acadmic training available, and the scriptural character traits necessary for each student to reach his or her maximun potential in life, for the glory of god.

Raw XML AppendixShowing 400 of 421 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ON WEB PAGE UNDER ADMISSION GUILDINES - NON-DISCRIMINATION POLICY AND ALSO APPEARS ON THE "ADMISSION ONLINE" PAGE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0350
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IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0350
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACS IS A NON-DEMONIATIONAL COLLEGE PREPARATORY EDUCATIONAL INSTITUTIO FOUNDED TO WORK HAND IN HAND WITH THE FAMILY IN CONNECTION WITH THE MENTAL, PHYSICAL, SOCIAL, AND SPIRITUAL DEVELOPMENT OF THEIR CHILDREN. THE OBJECTIVE OF ACS IS TO EQUIP EACH STUDENT WITH A CHRISIAN WORLD-VIEW; THE FINES ACADMIC TRAINING AVAILABLE, AND THE SCRIPTURAL CHARACTER TRAITS NECESSARY FOR EACH STUDENT TO REACH HIS OR HER MAXIMUN POTENTIAL IN LIFE, FOR THE GLORY OF GOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STEPHEN CUMMINGS SUSAN BEACHMAN HEADMASTER SECRETARY FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND EMAILED TO THE ORGANIZATION'S CFA, WHO REVIEWS IT FOR ACCURACY AND COMPLETENESS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DIRECTORS AND OFFICERS AND THEIR IMMEDIATE FAMILY MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DIRECTORS AND OFFICERS ARE REQUIRED TO ANNUALLY DISCLOSE OR UPDATE TO THE CEO OF THE BOARD OF DIRECTORS THEIR INTEREST THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS,S SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OF AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. AFTER REVIEWING THESE DISCLOSURES, THE BOARD OR ITS AUTHORIZED COMMITTEE WILL DETERMINE IF A CONFLICT OF INTEREST EXISTS WITH RESPECT TO A PARTICULAR TRANSACTION OR ARRANGEMENT. THE INTERESTED PERSON WILL NOT VOTE OR PARTICIPATE IN THE DETERMINATION PROCESS AND WILL BE EXCLUDED FROM DELIBERATIONS AND DECISIONS OF THE BOARD WITH RESPECT TO THE TRANSACTIONS OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ATHENS CHRISTIAN SCHOOL'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMETNS ARE NOT AVAILABLE TO THE PUBLIC, BUT THE FINANCIAL INFORMATION THAT CONTAIN ARE REPORTED ON FORM 990, WHICH IS AVAILABLE ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt01270 US HIGHWAY 29 NORTH
IRS990/USAddress/CityNm0ATHENS
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IRS990/USAddress/ZIPCd030601
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IRS990/WebsiteAddressTxt0WWW.ATHENSCHRISTIAN.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN CUMMINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEADMASTER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ATHENS CHRISTIAN SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0ATHE

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