Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 58-1089989 • 501(c)3 • Athens, GA
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephen Cummings | Headmaster | FT | $66,261 | $4,660 | $70,921 |
| Susan Beachman | Secretary | FT | $51,996 | $7,187 | $59,183 |
| Name | Title |
|---|---|
| Marti Brick | Chairman |
| Will Sprague | Vice Chairma |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $62,280 |
| Fundraising Direct Expenses | $36,198 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraiser | $62,210 | $62,210 | $35,498 | $26,712 |
| Total Events | $62,210 | $62,210 | $36,198 | $26,012 |
| Liability | Amount |
|---|---|
| Prepaid Tuition | $274,853 |
| Payroll Liabilities | $31,947 |
| Credit Cards | $8,439 |
| Employee 403 (b) Plan | $2,549 |
“Stephen cummings susan beachman headmaster secretary family”
“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.”
“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.”
“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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 19808 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21961 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 12089 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7100 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 19189 |
| IRS990/AllOtherContributionsAmt | 0 | 337070 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 471393 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 471403 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STEPHEN CUMMINGS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7065497586 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1270 US HIGHWAY 29 NORTH |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATHENS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 735683 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 511680 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 337070 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 67932 |
| IRS990/CYOtherExpensesAmt | 0 | 2339501 |
| IRS990/CYOtherRevenueAmt | 0 | 56619 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4583857 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -277889 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2983866 |
| IRS990/CYTotalExpensesAmt | 0 | 5323367 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5045478 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 521022 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 521022 |
| IRS990/Desc | 0 | PROVIDED QUALITY INSTRUCTION IN ALL DISCIPLINES OF EDUCATION TO OVER 700 ELEMENTARY AND SECONDARY STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 500000 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 700000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 102 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 4946039 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 7247 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7247 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 28334 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 28334 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 4660 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 7187 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEPHEN CUMMINGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SUSAN BEACHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARTI BRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILL SPRAGUE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 66261 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 51996 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | HEADMASTER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIRMA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 36198 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 62280 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -8015 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 1500 |
| IRS990/GrossReceiptsAmt | 0 | 5091191 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 56214 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 56214 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 49860 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 29283 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 79143 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 46126 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 41140 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 96514 |
| IRS990/InterestGrp/TotalAmt | 0 | 96514 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 75947 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 75947 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 509605 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 523000 |
| IRS990/IRPDocumentCnt | 0 | 32 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8712622 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5244196 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4817857 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13530479 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 9515 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2825025 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2676856 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4300423 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4026929 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -8015 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -8015 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 26012 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 26082 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4395 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3800423 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3326929 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 107347 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 63045 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 170392 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 28989 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 17770 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 46759 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 40743 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 77614 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5455 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 85458 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 90913 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPORT EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | SCHOOL EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER PROGRAM EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 257006 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 254624 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 191214 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 140440 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 257006 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 254624 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 191214 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 140440 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 499483 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 317788 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | DECAL GRANT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 30537 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 30537 |
| IRS990/OtherRevenueTotalAmt | 0 | 30537 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 159123 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2492926 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2652049 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 6482 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 2282 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11877 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 186066 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 197943 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2578 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 40383 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 42961 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17847 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 32904 |
| IRS990/PrincipalOfficerNm | 0 | STEPHEN CUMMINGS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 711130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 711130 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRIP REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SPORTS REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER REVENUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | SCHOOL ACTIVITIES REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4082181 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 145693 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 143978 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 91826 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 58692 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4082181 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 145693 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 143978 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 91826 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 58692 |
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| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1151110 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3075524 |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 526766 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | -526077 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 8439 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 2549 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID TUITION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | CREDIT CARDS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | EMPLOYEE 403 (B) PLAN |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 317788 |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ON WEB PAGE UNDER ADMISSION GUILDINES - NON-DISCRIMINATION POLICY AND ALSO APPEARS ON THE "ADMISSION ONLINE" PAGE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt | 0 | 350 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 36198 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISER |
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| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 26012 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 350 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 350 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | STEPHEN CUMMINGS SUSAN BEACHMAN HEADMASTER SECRETARY FAMILY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7043534 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 3016605 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3016605 |
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| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 1270 US HIGHWAY 29 NORTH |
| IRS990/USAddress/CityNm | 0 | ATHENS |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30601 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ATHENSCHRISTIAN.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN CUMMINGS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | HEADMASTER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7065497586 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ATHENS CHRISTIAN SCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ATHE |
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