Civic Intelligence

North Cobb Christian School Inc

EIN 58-1519089 • 501(c)3 • Kennesaw, GA

Profile

Committed to jesus christ, north cobb christian school provides a biblically based, academically excellent education in a nurturing environment, developing students potential to impact their world for christ.

4500 Eagle DriveKennesaw, GA 30144

www.ncchristian.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.31x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.72x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$508,426

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-2.4%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$56,354,675

Up $5,398,891 (+11%) from 2023

Liabilities

Up

$17,612,603

Up $2,273,238 (+15%) from 2023

Net Assets

Up

$38,742,072

Up $3,125,653 (+8.8%) from 2023

Revenue

Down

$24,506,359

Down $597,880 (-2.4%) from 2023

Expenses

Up

$21,380,706

Up $2,313,278 (+12%) from 2023

Net Income

Down

$3,125,653

Down $2,911,158 (-48%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $15,680,422Liabilities 2010: $15,095,125Net Assets 2010: $585,2972010Assets 2011: $15,874,752Liabilities 2011: $14,849,251Net Assets 2011: $1,025,5012011Assets 2012: $17,941,311Liabilities 2012: $16,413,490Net Assets 2012: $1,527,8212012Assets 2013: $18,542,068Liabilities 2013: $15,049,632Net Assets 2013: $3,492,4362013Assets 2014: $19,520,238Liabilities 2014: $15,035,654Net Assets 2014: $4,484,5842014Assets 2015: $23,350,448Liabilities 2015: $16,898,042Net Assets 2015: $6,452,4062015Assets 2016: $24,847,348Liabilities 2016: $16,241,777Net Assets 2016: $8,605,5712016Assets 2017: $25,927,100Liabilities 2017: $15,076,484Net Assets 2017: $10,850,6162017Assets 2018: $29,473,558Liabilities 2018: $14,448,641Net Assets 2018: $15,024,9172018Assets 2019: $30,818,251Liabilities 2019: $13,773,349Net Assets 2019: $17,044,9022019Assets 2020: $35,690,787Liabilities 2020: $15,286,104Net Assets 2020: $20,404,6832020Assets 2021: $37,715,716Liabilities 2021: $14,522,604Net Assets 2021: $23,193,1122021Assets 2022: $44,288,708Liabilities 2022: $14,709,100Net Assets 2022: $29,579,6082022Assets 2023: $50,955,784Liabilities 2023: $15,339,365Net Assets 2023: $35,616,4192023Assets 2024: $56,354,675Liabilities 2024: $17,612,603Net Assets 2024: $38,742,0722024

Highlighted filing

2024

Assets$56,354,675
Liabilities$17,612,603
Net Assets$38,742,072

Operations Trend

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

$30M$20M$10M$0Expenses 2010: $9,068,8882010Expenses 2011: $8,498,3312011Expenses 2012: $10,212,3322012Expenses 2013: $9,937,7342013Revenue 2014: $12,406,807Expenses 2014: $11,421,739Net Income 2014: $985,0682014Revenue 2015: $13,683,449Expenses 2015: $11,716,992Net Income 2015: $1,966,4572015Revenue 2016: $14,252,200Expenses 2016: $12,133,430Net Income 2016: $2,118,7702016Revenue 2017: $14,290,470Expenses 2017: $12,203,246Net Income 2017: $2,087,2242017Revenue 2018: $17,386,535Expenses 2018: $13,297,353Net Income 2018: $4,089,1822018Revenue 2019: $16,097,805Expenses 2019: $14,042,160Net Income 2019: $2,055,6452019Revenue 2020: $17,182,871Expenses 2020: $13,824,478Net Income 2020: $3,358,3932020Revenue 2021: $17,232,876Expenses 2021: $14,444,447Net Income 2021: $2,788,4292021Revenue 2022: $22,180,039Expenses 2022: $15,793,543Net Income 2022: $6,386,4962022Revenue 2023: $25,104,239Expenses 2023: $19,067,428Net Income 2023: $6,036,8112023Revenue 2024: $24,506,359Expenses 2024: $21,380,706Net Income 2024: $3,125,6532024

Highlighted filing

2024

Revenue$24,506,359
Expenses$21,380,706
Net Income$3,125,653

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$56.4$17.6$38.7$24.5$21.4$3.13
2023Detailed filing. Detailed filing data is available for this year.$51.0$15.3$35.6$25.1$19.1$6.04
2022Detailed filing. Detailed filing data is available for this year.$44.3$14.7$29.6$22.2$15.8$6.39
2021Detailed filing. Detailed filing data is available for this year.$37.7$14.5$23.2$17.2$14.4$2.79
2020Detailed filing. Detailed filing data is available for this year.$35.7$15.3$20.4$17.2$13.8$3.36
2019Detailed filing. Detailed filing data is available for this year.$30.8$13.8$17.0$16.1$14.0$2.06
2018Detailed filing. Detailed filing data is available for this year.$29.5$14.4$15.0$17.4$13.3$4.09
2017Detailed filing. Detailed filing data is available for this year.$25.9$15.1$10.9$14.3$12.2$2.09
2016Detailed filing. Detailed filing data is available for this year.$24.8$16.2$8.61$14.3$12.1$2.12
2015Detailed filing. Detailed filing data is available for this year.$23.4$16.9$6.45$13.7$11.7$1.97
2014Detailed filing. Detailed filing data is available for this year.$19.5$15.0$4.48$12.4$11.4$0.99
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$15.0$3.49$9.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$16.4$1.53$10.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$14.8$1.03$8.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$15.1$0.59$9.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$24,625,211
Mission and Program Overview

Mission

Committed to jesus christ, north cobb christian school provides a biblically based, academically excellent education in a nurturing environment, developing students potential to impact their world for christ.

North cobb christian school was founded in 1983 by four families. Today the school is an independent, coeducational nondenominational college preparatory school, governed by a school board elected from among the school families. A 100,000 square foot facility on 16 acres, 25 miles north of atlanta, was completed in 1998. High school was added to the program in 1997 and the class of 2000 was the first graduating class. Enrollment has increased largely because of the school's distinctiveness in providing academic, fine arts and athletic excellence in a christian environment. Nccs's goal is to develop each student's potential, enabling them to glorify god in every aspect of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,519,877$39,918,886▲ $9,399,009
Savings and Temporary Cash Investments$12,858,230$11,806,958▼ $1,051,272
Pledges and Grants Receivable$6,140,927$2,653,596▼ $3,487,331
Prepaid Expenses and Deferred Charges$479,680$476,016▼ $3,664
Cash and Non-Interest-Bearing Accounts$289,693$451,359▲ $161,666
Accounts Receivable$502,753$409,141▼ $93,612
Total Assets$50,955,784$56,354,675▲ $5,398,891
Other Assets Total$164,624$638,719▲ $474,095
Liabilities
Deferred Revenue$7,714,277$7,938,481▲ $224,204
Mortgage Notes Payable Secured by Investment Property$7,011,718$6,730,719▼ $280,999
Accounts Payable and Accrued Expenses$613,370$2,943,403▲ $2,330,033
Total Liabilities$15,339,365$17,612,603▲ $2,273,238
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,750,362$34,307,535▲ $8,557,173
Net Assets With Donor Restrictions$9,866,057$4,434,537▼ $5,431,520
Total Net Assets Fund Balance$35,616,419$38,742,072▲ $3,125,653
Total Liabilities and Net Assets / Fund Balance$50,955,784$56,354,675▲ $5,398,891

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,765,487$10,908,098$26,673,585
Land$13,459,090-$13,459,090
Other Land Buildings$10,694,309-$10,694,309
Equipment$0$4,652,450$4,652,450
Leasehold Improvements$0$111,670$111,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd ClingmanHead of SchoolFT$471,947$36,479$508,426
Phillip HoustonAsst Head of SchoolFT$151,526$26,867$178,393
Tara DorseyDirector of DevelopmentFT$107,654$25,493$133,147

Board Members and Trustees

NameTitle
Todd RainwaterPresident
Dan GarciaVice President
Anita JohnsonDirector
Dan SmithDirector
Kimberly LeftwichDirector
Lauren MorrisDirector
Michael BellDirector
Richard PoeDirector
Robin HooverDirector
Rod SmithDirector
Tim MckenzieDirector
Zack CardenDirector
Laronna TurnboughSecretary
Mark HumphreyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Black Sea SystemsIt ConsultingPO BOX 674438, Marietta, GA 30006$288,535
Pro SportsSports UniformsPO BOX 27, Powder Springs, GA 30127$153,651
Croft And AssociatesArchitect3380 BLUE SPRINGS, Kennesaw, GA 30144$151,206
CleanstarCommercial Cleaning Services540 COLLINS RD, Marietta, GA 30066$136,931
Creative Dining ServicesDining Services1 ROYAL PARK DRIVE SUITE 3, Zeeland, MI 49464$105,783
Revenue and Support

Revenue Composition

Contributions and Grants
$2,297,498
Program Service Revenue
$21,641,025
Investment Income
$570,716
Other Revenue
$-2,880
All Other Contributions
$2,297,498
Change in Net Assets
$3,125,653

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$468,859Fair Market Value (FMV) Stock Exchange
Other Non Cash Contri Table1$45,808Cost
Other Non Cash Contri Table3$36,937Cost
Other Non Cash Contri Table1$32,516Cost
Other Non Cash Contri Table5$28,394Cost
Cars and Other Vehicles2$18,844Cost
Other Non Cash Contri Table2$3,000Cost
Other Non Cash Contri Table1$1,388Cost
Other Non Cash Contri Table2$1,207Cost
Other Non Cash Contri Table4$493Cost
Total Noncash Contributions26$637,446-

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,506,359
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$24,506,359
Total Revenue per Form 990
$24,506,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,980,210
Other Expenses$7,400,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$9,759,338$1,470,055-$11,229,393
Depreciation Depletion$1,559,820--$1,559,820
Other Employee Benefits$889,183$133,938-$1,023,121
All Other Expenses$862,314$146,182-$1,008,496
Payroll Taxes$711,176$107,125-$818,301
Current Officers, Directors, Trustees, and Key Employees$596,907$89,912-$686,819
Occupancy$613,353--$613,353
Office Expenses$248,219$124,464-$372,683
Other Expenses$320,375--$320,375
Interest$234,749--$234,749
Pension Plan Contributions$193,438$29,138-$222,576
Insurance$43,262$119,668-$162,930
Travel$95,888$51,789-$147,677
Advertising-$142,849-$142,849
Fees for Services Accounting-$46,625-$46,625
Information Technology-$10,358-$10,358
Fees for Services Legal-$6,973-$6,973
Total Functional Expenses$18,901,630$2,479,076$0$21,380,706

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$21,380,706
Total Expenses per Audited Statements$21,380,706
Total Expenses per Form 990$21,380,706
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$118,852
Fundraising Gross Income$104,337
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$104,337$104,337$118,852$-14,515
Total Events$104,337$104,337$118,852$-14,515
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

A draft of form 990 is reviewed by the board each year. An officer, typically the treasurer, is required to sign the form after board approval.

Form 990, Part VI, Section B, Line 12C

The board commits itself and its members to biblical, ethical, businesslike, and lawful conduct, including proper use of authority and appropriate decorum when acting as board members. Members annually disclose involvements with other organizations, vendors, or any other associations that might produce a conflict. Employees receive an employee handbook which includes the conflict of interest policy. Acts which are actual/potential or have the appearance of a conflict of interest that may result in personal gain for the employee or relative of the employee are prohibited.

Form 990, Part VI, Section B, Line 15

The board of directors has a seperate compensation committee that reviews the compensation for the head of school. The compensation committee hired an outside consulting firm in 2014 to assist in analyzing the appropriate compensation package for 2014 - 2019. The process includes a joint conference with the three parties to review various considerations and matters. An analysis of data is conducted including a comparative compensation package analysis of schools within the geographic area considering enrollment size, tuition amount and related data. The school budget, experience of the individual, and multiple variables are considered as well as the school's legal counsel. The compensation committee proposes a recommendation which must be approved by the board.

Form 990, Part VI, Section C, Line 19

The policy manual and audited financial statements are available for review in the business office upon request.

Filing and Contact Details

Filer

Filer Name
North Cobb Christian School Inc
EIN
58-1519089
Phone
7709750252
Address
4500 EAGLE DRIVE, KENNESAW, GA 30144

Signing Officer

Name
Mark Humphrey
Title
Treasurer
Phone
7703547679
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Prince
Formed
1983
Legal Domicile
Ga
Voting Board Members
14
Independent Board Members
14
Employees
308
Volunteers
450

Preparer

Firm
Nichols Cauley & Associates LLC
Address
1825 BARRETT LAKES BLVD NW SUITE, 200, KENNESAW, GA 30144
Preparer
DENISE A O'CONNELL
Phone
7704220598
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

There are no uncertain tax positions under fin 48 to report.

Raw XML AppendixShowing 400 of 670 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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IRS990/ActivityOrMissionDesc0NORTH COBB CHRISTIAN SCHOOL WAS FOUNDED IN 1983 BY FOUR FAMILIES. TODAY THE SCHOOL IS AN INDEPENDENT, COEDUCATIONAL NONDENOMINATIONAL COLLEGE PREPARATORY SCHOOL, GOVERNED BY A SCHOOL BOARD ELECTED FROM AMONG THE SCHOOL FAMILIES. A 100,000 SQUARE FOOT FACILITY ON 16 ACRES, 25 MILES NORTH OF ATLANTA, WAS COMPLETED IN 1998. HIGH SCHOOL WAS ADDED TO THE PROGRAM IN 1997 AND THE CLASS OF 2000 WAS THE FIRST GRADUATING CLASS. ENROLLMENT HAS INCREASED LARGELY BECAUSE OF THE SCHOOL'S DISTINCTIVENESS IN PROVIDING ACADEMIC, FINE ARTS AND ATHLETIC EXCELLENCE IN A CHRISTIAN ENVIRONMENT. NCCS'S GOAL IS TO DEVELOP EACH STUDENT'S POTENTIAL, ENABLING THEM TO GLORIFY GOD IN EVERY ASPECT OF LIFE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASST HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF DEVELOPMENT
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IRS990/MissionDesc0COMMITTED TO JESUS CHRIST, NORTH COBB CHRISTIAN SCHOOL PROVIDES A BIBLICALLY BASED, ACADEMICALLY EXCELLENT EDUCATION IN A NURTURING ENVIRONMENT, DEVELOPING STUDENTS POTENTIAL TO IMPACT THEIR WORLD FOR CHRIST.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0889183
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01023121
IRS990/OtherExpensesGrp/Desc0EXCHANGE EXPENSE
IRS990/OtherExpensesGrp/Desc1ACTIVITIES & FINE ARTS
IRS990/OtherExpensesGrp/Desc2MAINTENANCE & GROUNDS
IRS990/OtherExpensesGrp/Desc3ATHLETIC
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES REVENUE
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEALS AVAILABLE DURING THE SCHOOL DAY TO PROVIDE THE NUTRITIONAL NEEDS OF THE STUDENTS & FACULTY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0276
IRS990/ProgSrvcAccomActy3Grp/Desc0QUEST CLUB AND VARIOUS CAMPS EXTEND THE EDUCATIONAL MISSION BEYOND THE TRADITIONAL SCHOOOL YEAR. THESE PROGRAMS HELP STUDENTS FROM 3 YEARS OLD THROUGH SENIORS IN HIGH SCHOOL TO BUILD RELATIONSHIPS AND GROW IN THE AREAS OF ACADEMIC, ARTS, ATHLETICS, AND STUDENT LIFE. NCCS PROVIDES A BIBLICALLY BASED, ACADEMICALLY EXCELLENT EDUCATION IN A NURTURING ENVIRONMENT TO ALL STUDENTS DURING THE SCHOOL DAY AND DURING QUEST CLUB AND THE CAMPS PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0104060
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0342013
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUPPORTING PROGRAMS AND SERVICES INCLUDING STUDENT ACTIVITIES AND FINE ARTS, ATHLETICS, SCHOOL STORE, YEARBOOK AND NEWSLETTERS, ETC
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