Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 58-1795475 • 501(c)3 • Macon, GA
Profile
To assist christian parents in the education of their children.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 1.1% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Down$4,537,075
Down $262,147 (-5.5%) from 2023
Liabilities
Down$5,755,788
Down $124,925 (-2.1%) from 2023
Net Assets
Down-$1,218,713
Down $137,222 (-13%) from 2023
Revenue
Up$2,974,192
Up $93,959 (+3.3%) from 2023
Expenses
Up$3,076,601
Up $98,610 (+3.3%) from 2023
Net Income
Down-$102,409
Down $4,651 (-4.8%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.
To assist christian parents in the education of their children.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,980,016 | $4,065,978 | ▲ $85,962 |
| Cash and Non-Interest-Bearing Accounts | $438,189 | $821,852 | ▲ $383,663 |
| Savings and Temporary Cash Investments | $201,128 | $199,291 | ▼ $1,837 |
| Accounts Receivable | $87,361 | $42,265 | ▼ $45,096 |
| Prepaid Expenses and Deferred Charges | $2,694 | $2,684 | ▼ $10 |
| Total Assets | $4,720,679 | $5,146,090 | ▲ $425,411 |
| Other Assets Total | $11,291 | $14,020 | ▲ $2,729 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,530,910 | $5,797,261 | ▲ $266,351 |
| Deferred Revenue | $534,668 | $474,147 | ▼ $60,521 |
| Accounts Payable and Accrued Expenses | $143,943 | $168,713 | ▲ $24,770 |
| Total Liabilities | $6,209,521 | $6,440,121 | ▲ $230,600 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $172,515 | $159,015 | ▼ $13,500 |
| Net Assets Without Donor Restrictions | $-1,661,357 | $-1,453,046 | ▲ $208,311 |
| Total Net Assets Fund Balance | $-1,488,842 | $-1,294,031 | ▲ $194,811 |
| Total Liabilities and Net Assets / Fund Balance | $4,720,679 | $5,146,090 | ▲ $425,411 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,421,931 | $2,753,691 | $6,175,622 |
| Land | $534,390 | - | $534,390 |
| Equipment | $109,657 | $232,152 | $341,809 |
| Name | Title |
|---|---|
| Richard Brown | Chairman |
| Bo Adams | Director |
| Larry Gott | Director |
| Mike Holman | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Piedmont Reconstruction Company INC | Construction | 416 PLANTATION CENTER DR, Macon, GA 31210 | $210,027 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,993,501 |
| Other Expenses | $1,013,106 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,403,891 | $479,655 | - | $1,883,546 |
| Occupancy | $220,812 | $11,622 | - | $232,434 |
| Interest | $190,132 | $10,007 | - | $200,139 |
| Depreciation Depletion | $163,197 | $8,589 | - | $171,786 |
| All Other Expenses | $87,706 | $31,203 | - | $118,909 |
| Payroll Taxes | $84,223 | $25,732 | - | $109,955 |
| Insurance | - | $35,017 | - | $35,017 |
| Other Expenses | $26,667 | $21,887 | - | $21,887 |
| Advertising | - | $12,052 | - | $12,052 |
| Office Expenses | - | $8,960 | - | $8,960 |
| Fees for Services Accounting | - | $7,625 | - | $7,625 |
| Information Technology | - | $3,882 | - | $3,882 |
| Fees for Services Legal | - | $1,703 | - | $1,703 |
| Total Functional Expenses | $2,348,673 | $657,934 | $0 | $3,006,607 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,063,161 |
| Expenses per Audited Statements | $3,006,607 |
| Total Expenses per Form 990 | $3,006,607 |
| Expenses Not Reported on Form 990 | $56,554 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $85,767 |
| Fundraising Direct Expenses | $42,358 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Cap Fundraiser | $38,726 | $38,726 | $16,917 | $21,809 |
| Booster Club Ev | $24,475 | $24,475 | $13,334 | $11,141 |
| Total Events | $77,428 | $77,428 | $39,424 | $38,004 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | In-law to Chair | Bldg Construction | No | $210,027 |
“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.”
“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.”
“The board considers relevant compensation data and sets the compensation for the headmaster. This is voted on by the full board.”
“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.”
“The office of the headmaster may be contacted at any time and a request for review of the documents can be made.”
“Direct costs (part viii, line 8b) (in fin stmt exp) 42,358 rounding 0 direct costs (part viii, line 8b) (in fin stmt exp) -42,358 rounding differences 1 book / tax depreciation difference -14,197 total -14,196”
“Direct costs (part viii, line 8b) (in fin stmt exp) 42,358 rounding 0”
“Direct costs (part viii, line 8b) (in fin stmt exp) 42,358 rounding differences -1 book / tax depreciation difference 14,197”
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 | 143943 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 168713 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 87361 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 42265 |
| 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 | 12052 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 12052 |
| IRS990/AllOtherContributionsAmt | 0 | 293886 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 31203 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 87706 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 118909 |
| 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 | 438189 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 821852 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| 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/ContractorCompensationGrp/CompensationAmt | 0 | 210027 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 416 PLANTATION CENTER DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MACON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 31210 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | PIEDMONT RECONSTRUCTION COMPANY INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSTRUCTION |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 293886 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 163 |
| IRS990/CYOtherExpensesAmt | 0 | 1013106 |
| IRS990/CYOtherRevenueAmt | 0 | 43409 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2878156 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 209007 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1993501 |
| IRS990/CYTotalExpensesAmt | 0 | 3006607 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3215614 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 534668 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 474147 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8589 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 163197 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 171786 |
| IRS990/Desc | 0 | COVENANT ACADEMY OPERATES A SCHOOL FROM A CHRISTIAN PERSPECTIVE, SERVING APPROXIMATELY 375 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 | 172515 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 159015 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 97 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2348673 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7625 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7625 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1703 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1703 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 13.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| 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/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BO ADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LARRY GOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE HOLMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| 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 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 42358 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 85767 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | true |
| IRS990/GrossReceiptsAmt | 0 | 3257972 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 3882 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3882 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 35017 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 35017 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 10007 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 190132 |
| IRS990/InterestGrp/TotalAmt | 0 | 200139 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 163 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 163 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2985843 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3980016 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4065978 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7051821 |
| 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 | 5530910 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 5797261 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1488842 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1294031 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 43409 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -1661357 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1453046 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 245 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 11622 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 220812 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 232434 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8960 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8960 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 11291 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 14020 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -14196 |
| IRS990/OtherExpensesGrp/Desc | 0 | ATHLETIC & AFTER SCHOOL P |
| IRS990/OtherExpensesGrp/Desc | 1 | CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 2 | CLASS ACTIVITY EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | SERVICE FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21887 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 133125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 38920 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26667 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 133125 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 38920 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26667 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 21887 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 479655 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1403891 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1883546 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 25732 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 84223 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 109955 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2694 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2684 |
| 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 | 3885889 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 136121 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 46312 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | -1190166 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3885889 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 136121 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 46312 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | -1190166 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 164905 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 148 |
| IRS990/PYOtherExpensesAmt | 0 | 1213708 |
| IRS990/PYOtherRevenueAmt | 0 | 29882 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2758384 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -153683 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1893294 |
| IRS990/PYTotalExpensesAmt | 0 | 3107002 |
| IRS990/PYTotalRevenueAmt | 0 | 2953319 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 209007 |
| 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 | 2878156 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 201128 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 199291 |
| 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 | 3421931 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 42,358 ROUNDING 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 42,358 ROUNDING DIFFERENCES -1 BOOK / TAX DEPRECIATION DIFFERENCE 14,197 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE POLICY STATEMENT IS PUBLISHED IN LOCAL PUBLICATIONS; INCLUDED IN PROMOTIONAL BROCHURES, APPLICATIONS AND STUDENT HANDBOOKS. |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | PIEDMONT RECONSTRUCTION COMPANY INC |
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| 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 IV, LINE 1, WE HAVE REPORTED THAT PIEDMONT RECONSTRUCTION COMPANY INC. WAS PAID FOR BUILDING CONSTRUCTION. 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 CONTRUCTION OF THE BATTING CAGE PROJECT DURING THE YEAR IN A ARM'S LENGTH TRANSACTION. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 | 1 | 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 | 2 | THE BOARD CONSIDERS RELEVANT COMPENSATION DATA AND SETS THE COMPENSATION FOR THE HEADMASTER. THIS IS VOTED ON BY THE FULL BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | 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 | 5 | DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 42,358 ROUNDING 0 DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) -42,358 ROUNDING DIFFERENCES 1 BOOK / TAX DEPRECIATION DIFFERENCE -14,197 TOTAL -14,196 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MACON DIVISION PROPERTIES LLC |
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