Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Covenant Christian Academy
990 • Fiscal year 2021 • EIN 58-1795475
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.23x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
25th percentile
Higher top officer pay than 25% of similar nonprofits.
Top officer pay equals 1.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Up$5,209,141
Up $63,051 (+1.2%) from 2020
Net Assets
Up-$1,186,837
Up $107,194 (+8.3%) from 2020
Liabilities
Down$6,395,978
Down $44,143 (-0.7%) from 2020
Revenue And Expenses
Revenue
Up$3,258,477
Up $42,863 (+1.3%) from 2020
Expenses
Up$3,135,830
Up $129,223 (+4.3%) from 2020
Net Income
Down$122,647
Down $86,360 (-41%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- May 9, 2022
- Return Version
- 2020v4.0
- Gross Receipts
- $3,295,954
Mission and Program Overview
Mission
To assist christian parents in the education of their children.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,065,978 | $3,973,318 | ▼ $92,660 |
| Cash and Non-Interest-Bearing Accounts | $821,852 | $959,913 | ▲ $138,061 |
| Savings and Temporary Cash Investments | $199,291 | $197,955 | ▼ $1,336 |
| Accounts Receivable | $42,265 | $57,881 | ▲ $15,616 |
| Prepaid Expenses and Deferred Charges | $2,684 | $2,951 | ▲ $267 |
| Intangible Assets | - | $2,340 | - |
| Total Assets | $5,146,090 | $5,209,141 | ▲ $63,051 |
| Other Assets Total | $14,020 | $14,783 | ▲ $763 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,797,261 | $5,720,067 | ▼ $77,194 |
| Deferred Revenue | $474,147 | $490,791 | ▲ $16,644 |
| Accounts Payable and Accrued Expenses | $168,713 | $185,120 | ▲ $16,407 |
| Total Liabilities | $6,440,121 | $6,395,978 | ▼ $44,143 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $159,015 | $391,287 | ▲ $232,272 |
| Net Assets Without Donor Restrictions | $-1,453,046 | $-1,578,124 | ▼ $125,078 |
| Total Net Assets Fund Balance | $-1,294,031 | $-1,186,837 | ▲ $107,194 |
| Total Liabilities and Net Assets / Fund Balance | $5,146,090 | $5,209,141 | ▲ $63,051 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,339,572 | $2,911,073 | $6,250,645 |
| Land | $534,390 | - | $534,390 |
| Equipment | $99,356 | $252,198 | $351,554 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Marni Farr | Bd. Director & Ki | PT | $33,049 | $33,049 |
| Laura Sims | Director & T | FT | $30,934 | $30,934 |
| Ta White | Director & T | PT | $29,205 | $29,205 |
Board Members and Trustees
| Name | Title |
|---|---|
| Richard Brown | Chairman |
| Brian Everett | Director |
| Connie Wood | Director |
| Julie Carter | Director |
| Larry Gott | Director |
| Phillip Johnson | Director |
| Tommy Freeman | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $702,329
- Program Service Revenue
- $2,547,303
- Investment Income
- $664
- Other Revenue
- $8,181
- All Other Contributions
- $396,842
- Change in Net Assets
- $122,647
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,258,477
- Revenue Not Reported on Form 990
- $37,476
- Total Revenue per Audited Statements
- $3,295,953
- Total Revenue per Form 990
- $3,258,477
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,072,198 |
| Other Expenses | $1,063,632 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,461,743 | $496,506 | - | $1,958,249 |
| Occupancy | $232,844 | $12,255 | - | $245,099 |
| Interest | $212,878 | $11,183 | - | $224,061 |
| Depreciation Depletion | $162,288 | $8,543 | - | $170,831 |
| All Other Expenses | $73,552 | $57,838 | - | $131,390 |
| Payroll Taxes | $89,678 | $24,271 | - | $113,949 |
| Insurance | - | $37,508 | - | $37,508 |
| Other Expenses | $16,629 | - | - | $16,629 |
| Advertising | - | $11,132 | - | $11,132 |
| Fees for Services Accounting | - | $10,195 | - | $10,195 |
| Office Expenses | - | $7,866 | - | $7,866 |
| Information Technology | - | $7,365 | - | $7,365 |
| Fees for Services Legal | - | $3,336 | - | $3,336 |
| Total Functional Expenses | $2,447,832 | $687,998 | $0 | $3,135,830 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,188,759 |
| Expenses per Audited Statements | $3,135,830 |
| Total Expenses per Form 990 | $3,135,830 |
| Expenses Not Reported on Form 990 | $52,929 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $45,658 |
| Fundraising Direct Expenses | $37,477 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Booster Club Ev | $19,475 | $19,475 | $8,398 | $11,077 |
| Cap Fundraiser | $11,570 | $11,570 | $11,059 | $511 |
| Total Events | $39,905 | $39,905 | $26,293 | $13,612 |
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
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- Yes
- 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, Page 6, Part VI, Line 2
“Tommy freeman carol freeman board member k-5 teacher spouse phillip johnson kristi johnson board member teacher aide spouse marni farr marni farr board member kind'rgn dir self laura sims laura sims board member teacher self t.a. White t.a. White board member teacher self”
Form 990, Page 6, Part VI, Line 7A
“The members of the governing body are elected by the current members of the governing body.”
Form 990, Page 6, Part VI, Line 11B
“The cpa who prepares the form 990 and related schedules reviews the tax forms in detail with the chairman of the board. The remainder of the board is given copies for review and comment prior to the filing of the return.”
Form 990, Page 6, Part VI, Line 12C
“To ensure the corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, a periodic review shall be conducted. The periodic reviews shall, at a minimum, include all compensation arrangements and benefit arrangements; conformity to written policies of the corporation and that further charitable purposes does not result in impermissible private benefit or in an excess benefit transaction.”
Form 990, Page 6, Part VI, Line 15A
“The board considers relevant compensation data and sets the compensation for the headmaster. This is voted on by the full board.”
Form 990, Page 6, Part VI, Line 15B
“The board considers relevant compensation data and sets the compensation for the headmaster or any officers that are compensated. This is voted on by the full board. In the event the compensation is for an officer who is also a board member, the member that it pertains to does not participate in the vote.”
Form 990, Page 6, Part VI, Line 19
“The office of the headmaster may be contacted at any time and a request for review of the documents can be made.”
Form 990, Part VII
“Ppp loan 1 1. Applicable section of rev. Proc. 2021-48 is section 3.01(3) 2. Amount of tax-exempt income from forgiveness of the ppp loan treated as received or accrued during the tax year is 305,487 3. Was forgiveness of the ppp loan granted as of the date the return is filed? Yes”
Filing and Contact Details
Filer
- Filer Name
- Covenant Academy Inc
- EIN
- 58-1795475
- Phone
- 4784710285
- Address
- 4652 AYERS RD, MACON, GA 31210-4511
Signing Officer
- Name
- Richard Brown
- Title
- Chairman
- Phone
- 4784710285
- Signed
- 2022-05-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard Brown
- Formed
- 1986
- Legal Domicile
- Ga
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 84
- Volunteers
- 45
Preparer
- Firm
- The Rainey Accounting Firm LLC
- Address
- 250 NORTHSIDE CROSSING, MACON, GA 31210-2296
- Preparer
- Jeb L Rainey CPA
- Phone
- 4783142692
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9
“Direct costs (part viii, line 8b) (in fin stmt exp) 37,477 rounding -1 direct costs (part viii, line 8b) (in fin stmt exp) -37,477 rounding differences 1 book / tax depreciation difference -15,453 total -15,453”
Financial Statement Notes
Schedule D, Page 4, Part XI, Line 2D
“Direct costs (part viii, line 8b) (in fin stmt exp) 37,477 rounding -1”
Schedule D, Page 4, Part XII, Line 2D
“Direct costs (part viii, line 8b) (in fin stmt exp) 37,477 rounding differences -1 book / tax depreciation difference 15,453”
Raw XML AppendixShowing 400 of 477 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 168713 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 185120 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 42265 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 57881 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ASSIST CHRISTIAN PARENTS IN THE EDUCATION OF THEIR CHILDREN. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 11132 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 11132 |
| IRS990/AllOtherContributionsAmt | 0 | 396842 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 57838 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 73552 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 131390 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MAYBETH MCCULLERS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4784710285 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4562 AYERS ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MACON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 31210 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 821852 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 959913 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 702329 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 664 |
| IRS990/CYOtherExpensesAmt | 0 | 1063632 |
| IRS990/CYOtherRevenueAmt | 0 | 8181 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2547303 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 122647 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2072198 |
| IRS990/CYTotalExpensesAmt | 0 | 3135830 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3258477 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 474147 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 490791 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8543 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 162288 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 170831 |
| IRS990/Desc | 0 | COVENANT ACADEMY OPERATES A SCHOOL FROM A CHRISTIAN PERSPECTIVE, SERVING APPROXIMATELY 348 STUDENTS IN GRADES K-3 THROUGH 12. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 159015 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 391287 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 84 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2447832 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10195 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10195 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 3336 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3336 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARNI FARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LAURA SIMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TA WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JULIE CARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRIAN EVERETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOMMY FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LARRY GOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PHILLIP JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CONNIE WOOD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 33049 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 30934 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 29205 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BD. DIR & KI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR & T |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR & T |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 37477 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 45658 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 305487 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | true |
| IRS990/GrossReceiptsAmt | 0 | 3295954 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7365 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7365 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 37508 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 37508 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 2340 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 11183 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 212878 |
| IRS990/InterestGrp/TotalAmt | 0 | 224061 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 664 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 664 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3163271 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4065978 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3973318 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7136589 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| 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 | TO ASSIST CHRISTIAN PARENTS IN THE EDUCATION OF THEIR CHILDREN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 5797261 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 5720067 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1294031 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1186837 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 8181 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -1453046 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1578124 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 12255 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 232844 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 245099 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7866 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7866 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 14020 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 14783 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -15453 |
| IRS990/OtherExpensesGrp/Desc | 0 | ATHLETIC & AFTER SCHOOL P |
| IRS990/OtherExpensesGrp/Desc | 1 | CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 2 | CLASS ACTIVITY EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | FINE ARTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 139722 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 38334 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20164 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16629 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 139722 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 38334 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20164 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16629 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 496506 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1461743 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1958249 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 24271 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 89678 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 113949 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2684 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2951 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD BROWN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION, MATRIC. & APP FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER REVENUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FINANCIAL AID & DISCOUNTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3476061 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 123703 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 35683 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | -1088144 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3476061 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 123703 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 35683 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | -1088144 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 293886 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 163 |
| IRS990/PYOtherExpensesAmt | 0 | 1013106 |
| IRS990/PYOtherRevenueAmt | 0 | 43409 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2878156 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 209007 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1993501 |
| IRS990/PYTotalExpensesAmt | 0 | 3006607 |
| IRS990/PYTotalRevenueAmt | 0 | 3215614 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 122647 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2547303 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 199291 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 197955 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| 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 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3339572 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2911073 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6250645 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 99356 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 252198 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 351554 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 52929 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3135830 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 534390 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 534390 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 52929 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 37476 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 37476 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3258477 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 37,477 ROUNDING -1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 37,477 ROUNDING DIFFERENCES -1 BOOK / TAX DEPRECIATION DIFFERENCE 15,453 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3973318 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3135830 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3258477 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3295953 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3188759 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE POLICY STATEMENT IS PUBLISHED IN LOCAL PUBLICATIONS; INCLUDED IN PROMOTIONAL BROCHURES, APPLICATIONS AND STUDENT HANDBOOKS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 26293 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BOOSTER CLUB EV |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | CAP FUNDRAISER |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 19475 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 11570 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 8860 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 39905 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 19475 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 11570 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 8860 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 39905 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 13612 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 6836 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 26293 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 8398 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 11059 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | PIEDMONT RECONSTRUCTION COMPANY INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | IN-LAW TO CHAIR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | CONSTRUCTION PROJECT |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt | 0 | TUITION ASSISTANCE |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt | 1 | TUITION ASSISTANCE |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt | 0 | 2155 |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt | 1 | 5833 |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm | 0 | LUCAS FISHER |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm | 1 | KALEIGH JOHNSON |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | NEPHEW OF DONOR |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | DAUGHTER OF BD MEMBR |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt | 0 | FINANCIAL AID |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt | 1 | FINANCIAL AID |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | ON PART III, LINE 1, WE HAVE REPORTED THAT LUCAS FISHER WAS AWARDED FINANCIAL AID BY THE FINANCIAL AID COMMITTEE. THIS AWARD WAS EVALUATED AND THE DECISION MADE IN THE SAME MANNER AS ALL FINANCIAL AID AWARDS. LUCAS IS THE NEPHEW OF BILL WILEY (VIA HIS WIFE). BILL IS A SUBSTANTIAL CONTRIBUTOR TO THE SCHOOL. BILL IS NOT A MEMBER OF THE FINANCIAL AID COMMITTEE AND ANY CONTRIBUTIONS MADE BY HIM WERE INDEPENDENT OF ANY FINANCIAL AID DECISIONS AND WERE NOT USED FOR THE FINANCIAL AID AWARDED TO LUCAS. ON PART III, LINE 2, WE HAVE REPORTED THAT KALEIGH JOHNSON WAS AWARDED FINANCIAL AID BY THE FINANCIAL AID COMMITTEE. THIS AWARD WAS EVALUATED AND THE DECISION MADE IN THE SAME MANNER AS ALL FINANCIAL AID AWARDS. KALEIGH IS THE DAUGHTER OF PHILLIP JOHNSON, WHO IS A BOARD MEMBER OF THE SCHOOL. ANY FINANCIAL AID DECISIONS MADE BY THE FINANCIAL AID COMMITTEE WOULD HAVE BEEN WITHOUT ANY INPUT FROM PHILLIP JOHNSON IN ANY WAY, FURTHERMAORE PHILLIP IS NOT A MEMBER OF THE FINANCIAL AID COMMITTEE. ON PART IV, LINE 1, WE HAVE REPORTED THAT PIEDMONT RECONSTRUCTION COMPANY INC. WAS THE CONTRACTOR FOR CONSTRUCTION PROJECTS. THIS COMPANY IS OWNED BY JAMES DOUTHIT, WHO IS A BROTHER-IN-LAW TO THE CHAIRMAN OF THE BOARD OF DIRECTORS. THIS COMPANY WAS SELECTED AS THE CONTRACTOR ON BUILDING PROJECTS DURING THE YEAR IN A ARM'S LENGTH TRANSACTION. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TOMMY FREEMAN CAROL FREEMAN BOARD MEMBER K-5 TEACHER SPOUSE PHILLIP JOHNSON KRISTI JOHNSON BOARD MEMBER TEACHER AIDE SPOUSE MARNI FARR MARNI FARR BOARD MEMBER KIND'RGN DIR SELF LAURA SIMS LAURA SIMS BOARD MEMBER TEACHER SELF T.A. WHITE T.A. WHITE BOARD MEMBER TEACHER SELF |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE CURRENT MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CPA WHO PREPARES THE FORM 990 AND RELATED SCHEDULES REVIEWS THE TAX FORMS IN DETAIL WITH THE CHAIRMAN OF THE BOARD. THE REMAINDER OF THE BOARD IS GIVEN COPIES FOR REVIEW AND COMMENT PRIOR TO THE FILING OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, A PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE ALL COMPENSATION ARRANGEMENTS AND BENEFIT ARRANGEMENTS; CONFORMITY TO WRITTEN POLICIES OF THE CORPORATION AND THAT FURTHER CHARITABLE PURPOSES DOES NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD CONSIDERS RELEVANT COMPENSATION DATA AND SETS THE COMPENSATION FOR THE HEADMASTER. THIS IS VOTED ON BY THE FULL BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD CONSIDERS RELEVANT COMPENSATION DATA AND SETS THE COMPENSATION FOR THE HEADMASTER OR ANY OFFICERS THAT ARE COMPENSATED. THIS IS VOTED ON BY THE FULL BOARD. IN THE EVENT THE COMPENSATION IS FOR AN OFFICER WHO IS ALSO A BOARD MEMBER, THE MEMBER THAT IT PERTAINS TO DOES NOT PARTICIPATE IN THE VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE OFFICE OF THE HEADMASTER MAY BE CONTACTED AT ANY TIME AND A REQUEST FOR REVIEW OF THE DOCUMENTS CAN BE MADE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PPP LOAN 1 1. APPLICABLE SECTION OF REV. PROC. 2021-48 IS SECTION 3.01(3) 2. AMOUNT OF TAX-EXEMPT INCOME FROM FORGIVENESS OF THE PPP LOAN TREATED AS RECEIVED OR ACCRUED DURING THE TAX YEAR IS 305,487 3. WAS FORGIVENESS OF THE PPP LOAN GRANTED AS OF THE DATE THE RETURN IS FILED? YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 37,477 ROUNDING -1 DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) -37,477 ROUNDING DIFFERENCES 1 BOOK / TAX DEPRECIATION DIFFERENCE -15,453 TOTAL -15,453 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| 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 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | COVENANT |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2Txt | 0 | ACADEMY INC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MACON DIVISION PROPERTIES LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 205390874 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 204916 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | GA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | REAL ESTAT |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | 4562AYERS ROAD |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | MACON |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,209,141
- Liabilities
- $6,395,978
- Net assets
- -$1,186,837
- Revenue
- $3,258,477
- Expenses
- $3,135,830
- Net income
- $122,647