Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
990 • Fiscal year 2014 • EIN 58-1801008
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
37th percentile
Higher top officer pay than 37% of similar nonprofits.
Top officer pay equals 2.3% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Up$6,977,680
Up $611,191 (+9.6%) from 2013
Net Assets
Up$6,029,445
Up $285,961 (+5.0%) from 2013
Liabilities
Up$948,235
Up $325,230 (+52%) from 2013
Revenue
$4,083,639
No earlier filing loaded for comparison.
Expenses
Up$3,805,869
Up $239,560 (+6.7%) from 2013
Net Income
$277,770
No earlier filing loaded for comparison.
Academic instruction k thru 12
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $5,743,484 | $6,029,445 | ▲ $285,961 |
| Land, Buildings, and Equipment, Net | $4,603,326 | $4,744,533 | ▲ $141,207 |
| Cash and Non-Interest-Bearing Accounts | $816,572 | $1,186,347 | ▲ $369,775 |
| Savings and Temporary Cash Investments | $813,584 | $900,941 | ▲ $87,357 |
| Prepaid Expenses and Deferred Charges | $82,082 | $98,450 | ▲ $16,368 |
| Accounts Receivable | $23,003 | $32,014 | ▲ $9,011 |
| Receivables From Officers Etc | $14,538 | - | - |
| Total Assets | $6,366,489 | $6,977,680 | ▲ $611,191 |
| Other Assets Total | $13,384 | $15,395 | ▲ $2,011 |
| Liabilities | |||
| Deferred Revenue | $500,185 | $829,025 | ▲ $328,840 |
| Accounts Payable and Accrued Expenses | $122,820 | $119,210 | ▼ $3,610 |
| Total Liabilities | $623,005 | $948,235 | ▲ $325,230 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,743,484 | $6,029,445 | ▲ $285,961 |
| Total Liabilities and Net Assets / Fund Balance | $6,366,489 | $6,977,680 | ▲ $611,191 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,938,578 | - | - |
| Other Land Buildings | $-1,194,469 | $1,629,879 | - |
| Land | $497,722 | - | - |
| Equipment | $502,702 | - | - |
| Other Assets Org | $15,395 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Taylor | V Pres | FT | $93,408 | $93,408 |
| Mary J Taylor | CEO | FT | $84,330 | $84,330 |
| Terry Shelnutt | Principal | FT | $70,181 | $70,181 |
| Brenda L Durham | CFO | PT | $2,774 | $2,774 |
| Name | Title |
|---|---|
| Perry Acuff | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,139,971 |
| Other Expenses | $1,554,417 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,711,396 | - | - | $1,711,396 |
| Current Officers, Directors, Trustees, and Key Employees | - | $250,693 | - | $250,693 |
| Depreciation Depletion | $247,315 | - | - | $247,315 |
| Payroll Taxes | $144,455 | - | - | $144,455 |
| Other Expenses | $133,581 | $17,145 | - | $133,581 |
| Benefits to Members | $111,481 | - | - | $111,481 |
| Advertising | $33,855 | - | - | $33,855 |
| Pension Plan Contributions | $33,427 | - | - | $33,427 |
| Insurance | - | $23,185 | - | $23,185 |
| Office Expenses | - | $12,426 | - | $12,426 |
| Fees for Services Legal | $10,598 | - | - | $10,598 |
| Travel | $941 | - | - | $941 |
| Total Functional Expenses | $3,502,420 | $303,449 | $0 | $3,805,869 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $14,538 | - | - |
“Governing documents, conflict of interest policy, and financial statements are available to the public through the main office upon request and printed in our board manual. Non discrimination policies are printed in all publications and are available as well.”
“Governing documents, conflict of interest policy, and financial statements are available to the public trough the main office upon request and printed in our board manual. Non-discrimination policies are printed in all publications and are available as well.”
“Top management and officer pay has been compared to similar type institutions to make sure they are inline with similar schools and organizations in this geographical area.”
“The key employees pay schedule has been compared to other similar type institutions in this geographical area to make sure they are inline with other schools in this area.”
“Governing body documents are available to the public for review upon request and can be viewed in the governing body manuals.”
“Changes in macrs and straight line depreciation”
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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|---|---|---|
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRINCIPAL |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE MAIN OFFICE UPON REQUEST AND PRINTED IN OUR BOARD MANUAL. NON DISCRIMINATION POLICIES ARE PRINTED IN ALL PUBLICATIONS AND ARE AVAILABLE AS WELL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC TROUGH THE MAIN OFFICE UPON REQUEST AND PRINTED IN OUR BOARD MANUAL. NON-DISCRIMINATION POLICIES ARE PRINTED IN ALL PUBLICATIONS AND ARE AVAILABLE AS WELL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TOP MANAGEMENT AND OFFICER PAY HAS BEEN COMPARED TO SIMILAR TYPE INSTITUTIONS TO MAKE SURE THEY ARE INLINE WITH SIMILAR SCHOOLS AND ORGANIZATIONS IN THIS GEOGRAPHICAL AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE KEY EMPLOYEES PAY SCHEDULE HAS BEEN COMPARED TO OTHER SIMILAR TYPE INSTITUTIONS IN THIS GEOGRAPHICAL AREA TO MAKE SURE THEY ARE INLINE WITH OTHER SCHOOLS IN THIS AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING BODY DOCUMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW UPON REQUEST AND CAN BE VIEWED IN THE GOVERNING BODY MANUALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CHANGES IN MACRS AND STRAIGHT LINE DEPRECIATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Explanation of other changes in net assets or fund balances Part XI line 9 |
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| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 6366489 |
| IRS990/TotalAssetsEOYAmt | 0 | 6977680 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6366489 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6977680 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 5920 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 303449 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3502420 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3805869 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 623005 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 948235 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 623005 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 948235 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5743484 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6029445 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3502420 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4074416 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 250693 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4077719 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4083639 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6366489 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6977680 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 941 |
| IRS990/TravelGrp/TotalAmt | 0 | 941 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 200 NICKLAUS CIRCLE |
| IRS990/USAddress/City | 0 | Social Circle |
| IRS990/USAddress/State | 0 | GA |
| IRS990/USAddress/ZIPCode | 0 | 30025 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PERRY ACUFF |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7707607902 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-02-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | YOUNG AMERICANS CHRISTIAN SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | YOUN |
| ReturnHeader/Filer/EIN | 0 | 581801008 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1701 HONEY CREEK ROAD SE |
| ReturnHeader/Filer/USAddress/City | 0 | Conyers |
| ReturnHeader/Filer/USAddress/State | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 30013 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 582510873 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | ACUFF FINANCIAL SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1920 HWY 81 SW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | Loganville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 30052 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7705548344 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-02-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PERRY ACUFF |
| ReturnHeader/ReturnTs | 0 | 2015-02-17T09:25:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.