Liabilities / Assets
9th percentile
Higher debt load relative to assets than 9% of similar nonprofits.
990 • Fiscal year 2024 • EIN 58-1823445
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
9th percentile
Higher debt load relative to assets than 9% of similar nonprofits.
Liabilities / Revenue
8th percentile
Higher debt load relative to revenue than 8% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 3.2% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Assets
Down$16,214,611
Down $190,055 (-1.2%) from 2023
Net Assets
Down$16,194,252
Down $166,182 (-1.0%) from 2023
Liabilities
Down$20,359
Down $23,873 (-54%) from 2023
Revenue
Down$4,109,007
Down $441,147 (-9.7%) from 2023
Expenses
Up$4,275,189
Up $248,929 (+6.2%) from 2023
Net Income
Down-$166,182
Down $690,076 (-132%) from 2023
To teach a basic college preparatory high school curriculum.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $16,360,434 | $16,194,252 | ▼ $166,182 |
| Savings and Temporary Cash Investments | $3,618,085 | $3,714,065 | ▲ $95,980 |
| Land, Buildings, and Equipment, Net | $3,173,806 | $3,051,397 | ▼ $122,409 |
| Cash and Non-Interest-Bearing Accounts | $586,082 | $415,814 | ▼ $170,268 |
| Total Assets | $16,404,666 | $16,214,611 | ▼ $190,055 |
| Other Assets Total | $9,026,693 | $9,033,335 | ▲ $6,642 |
| Liabilities | |||
| Other Liabilities | $44,232 | $20,359 | ▼ $23,873 |
| Total Liabilities | $44,232 | $20,359 | ▼ $23,873 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $16,360,434 | $16,194,252 | ▼ $166,182 |
| Total Liabilities and Net Assets / Fund Balance | $16,404,666 | $16,214,611 | ▼ $190,055 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,383,601 | $2,689,074 | $5,072,675 |
| Land | $667,796 | - | $667,796 |
| Other Assets Org | $600 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $9,026,093 | $74,250 | ▲ $330,427 | $364,120 | $9,016,696 |
| 2022 | $7,551,161 | $1,548,961 | ▲ $475,596 | $503,866 | $9,026,093 |
| 2021 | $5,268,689 | $1,025,247 | ▲ $1,300,870 | - | $7,551,161 |
| 2020 | $5,140,651 | $51,542 | ▲ $370,160 | $256,250 | $5,268,688 |
| 2019 | $5,060,864 | $33,896 | ▲ $234,188 | $155,359 | $5,140,651 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Martha B Burdette | Treasurer/he | FT | $130,300 | $130,300 |
| Name | Title |
|---|---|
| Jane C Black | Board Presid |
| Shepard B Ansley | Trustee |
| Verona Mcduffie | Trustee |
| Betty Foy Botts | Secretary |
| Dameron Black Iii | Sr Vice Pres |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Securities Publicly Traded | 3 | $108,600 |
| Total Noncash Contributions | 3 | $108,600 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,527,732 |
| Other Expenses | $1,599,232 |
| Total Fundraising Expense | $148,508 |
| Professional Fundraising Fees | $148,225 |
| Grants and Similar Amounts Paid | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,935,547 | $215,061 | - | $2,150,608 |
| All Other Expenses | $325,313 | $50 | - | $325,363 |
| Payroll Taxes | $146,332 | $16,259 | - | $162,591 |
| Occupancy | $160,288 | - | - | $160,288 |
| Fees for Services Professional Fundraising | - | - | $148,225 | $148,225 |
| Depreciation Depletion | $135,773 | $5,063 | - | $140,836 |
| Current Officers, Directors, Trustees, and Key Employees | $98,572 | $31,728 | - | $130,300 |
| Other Expenses | $159,229 | $74,294 | - | $74,294 |
| Fees for Services Accounting | - | $43,440 | - | $43,440 |
| Pension Plan Contributions | $42,533 | - | - | $42,533 |
| Other Employee Benefits | $41,700 | - | - | $41,700 |
| Insurance | - | $37,982 | - | $37,982 |
| Advertising | $17,249 | - | - | $17,249 |
| Conferences and Meetings | $16,365 | - | - | $16,365 |
| Office Expenses | $12,360 | - | - | $12,360 |
| Fees for Services Legal | - | $2,417 | - | $2,417 |
| Travel | $1,739 | - | $283 | $2,022 |
| Total Functional Expenses | $3,700,387 | $426,294 | $148,508 | $4,275,189 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $4,275,189 |
| Expenses per Audited Statements | $4,222,549 |
| Total Expenses per Audited Statements | $4,203,225 |
| Expenses Not Reported on Financial Statements | $52,640 |
| Expenses Not Reported on Form 990 | $-19,324 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $148,225 |
| Liability | Amount |
|---|---|
| Fica Taxes Withheld | $17,605 |
| Flexible Spending Account | $2,334 |
| Reimbursements Payable | $420 |
“Dameron black iii jane c black trustee trustee husband & wife”
“No review will be conducted.”
“Ben franklin academy (bfa) adheres to the required written conflict of interest standard for accreditation by sacs/sais. The organization's officers, directors, trustees, & key employees disclose to bfa substancial business affiliations & transactions that might conflict with business decisions made by the school. Conflicts of interest have been avoided by ensuring that major vendors, contractors, or other new businesses submit bids, including prices & rates, prior to rendering services/products, for evaluation by the business office & comparison to competitive quotes. Part of this procees involves checking for possible conflicts of interest with officers, directors, trustees & key employees.”
“The executive committee, minus the ceo, reviews the salary scales provided by the georgia independent schools association (and local public school districts as may be available), reviews the needs & budget of bfa, as well as the economic environment, to determine the amount of compensation for the ceo (headmaster). The compensation of the ceo is approved within the annual budget by the board of directors, which is discussed & documented in the minutes of bfa.”
“Salary determination of the secretary/treasurer (dean of studies) & other key employees is determined by the executive committee, with the same parameters as the salary determination of the ceo & at the time the annual budget is prepared for approval by the board.”
“No documents available to the public”
“Closing accounts receivable 13,917 closing pledged receivables 150,123 prepaid tuition 342,522 reverse a/r allowance 0 close accounts payable 3,122 reverse deferre income -929”
“Reverse accounts payable -7,041 reverse prepaid expenses -15,301 close bad debt expense 0 other 38 adjust depreciation 2,980”
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 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO TEACH A BASIC COLLEGE PREPARATORY HIGH SCHOOL CURRICULUM. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 17249 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17249 |
| IRS990/AllOtherContributionsAmt | 0 | 484335 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 50 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 325313 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 325363 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DR MARTHA BURDETTE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4046337404 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1585 CLIFTON ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30329 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 16360434 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 16194252 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 586082 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 415814 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 31728 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 98572 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 130300 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 16365 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 16365 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 484335 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 457995 |
| IRS990/CYOtherExpensesAmt | 0 | 1599232 |
| IRS990/CYOtherRevenueAmt | 0 | 527 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3166150 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -166182 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2527732 |
| IRS990/CYTotalExpensesAmt | 0 | 4275189 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 148508 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 148225 |
| IRS990/CYTotalRevenueAmt | 0 | 4109007 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5063 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 135773 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 140836 |
| IRS990/Desc | 0 | THE ACADEMY TEACHES THE BASIC COLLEGE PREPARATORY HIGH SCHOOL CURRICULUM WITH AN EMPHASIS ON "CATCH-UP", GETTING THE STUDENT BACK ON TRACK SO THEY CAN RE-ENTER THE MAINSTREAM OF COLLEGE OR VOCATIONAL TRAINING. THE ACADEMY CURRENTLY HAS 121 FULL TIME STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 38 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3700387 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 43440 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 43440 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2417 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2417 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 148225 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 148225 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 8.00 |
| 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/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/PersonNm | 0 | MARTHA B BURDETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SHEPARD B ANSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JANE C BLACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BETTY FOY BOTTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAMERON BLACK III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VERONA MCDUFFIE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 130300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 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/TitleTxt | 0 | TREASURER/HE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD PRESID |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SR VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 64658 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 21431 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 64658 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3482122 |
| IRS990/GrossReceiptsAmt | 0 | 7569698 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 37982 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 37982 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 371906 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 371906 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2689074 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3173806 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3051397 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5740471 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3460691 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO TEACH A BASIC COLLEGE PREPARATORY HIGH SCHOOL CURRICULUM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16360434 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 16194252 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 64658 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21431 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 86089 |
| IRS990/NoncashContributionsAmt | 0 | 108600 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 160288 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 160288 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12360 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12360 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9026693 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9033335 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 41700 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 41700 |
| IRS990/OtherExpensesGrp/Desc | 0 | SCHOLARSHIPS |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | COMPUTER SERVICES & SUPPL |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK CHARGES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 74294 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 430717 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 176670 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 159229 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 430717 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 176670 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 159229 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 74294 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 44232 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 20359 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | REFUNDED BANK CHARGES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 72 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 455 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 455 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 72 |
| IRS990/OtherRevenueTotalAmt | 0 | 527 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 215061 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1935547 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2150608 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16259 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 146332 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 162591 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 42533 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 42533 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MARTHA B BURDETTE |
| IRS990/ProfessionalFundraisingInd | 0 | true |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TUITION INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CLINIC INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3150184 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 8966 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 7000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3150184 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 8966 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 487820 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 519922 |
| IRS990/PYOtherExpensesAmt | 0 | 1518219 |
| IRS990/PYOtherRevenueAmt | 0 | 7704 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3534708 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 523894 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2366948 |
| IRS990/PYTotalExpensesAmt | 0 | 4026260 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 141093 |
| IRS990/PYTotalRevenueAmt | 0 | 4550154 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -166182 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3166150 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3618085 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3714065 |
| 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/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 49953 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 9026093 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 74250 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 9016696 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 330427 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 364120 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 45759 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 7551161 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1548961 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 9026093 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 475596 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 503866 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 43645 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5268689 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 1025247 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 7551161 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1300870 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 37415 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5140651 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 51542 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5268688 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 370160 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 256250 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 32938 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5060864 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 33896 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5140651 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 234188 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 155359 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -19324 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 52640 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4222549 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 52640 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 52640 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 667796 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 667796 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1183169 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 9016697 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 16038 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 600 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ENDOWMENT FUND |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | RIGHT TO USE ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DEPOSITS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -19324 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2383601 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2689074 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5072675 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 17605 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2334 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 420 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FICA TAXES WITHHELD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FLEXIBLE SPENDING ACCOUNT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | REIMBURSEMENTS PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 508755 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1691924 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 52640 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4056367 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CLOSING ACCOUNTS RECEIVABLE 13,917 CLOSING PLEDGED RECEIVABLES 150,123 PREPAID TUITION 342,522 REVERSE A/R ALLOWANCE 0 CLOSE ACCOUNTS PAYABLE 3,122 REVERSE DEFERRE INCOME -929 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | REVERSE ACCOUNTS PAYABLE -7,041 REVERSE PREPAID EXPENSES -15,301 CLOSE BAD DEBT EXPENSE 0 OTHER 38 ADJUST DEPRECIATION 2,980 |
| 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 | 3051397 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 9033335 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4275189 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20359 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4109007 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5748291 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4203225 |
| 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 | SEE ATTACHED DESCRIPTION OF NON-DISCRMINATORY POLICIES AS DESCRIBED ON FORM 1023 AND IN THE ADVERTISEMENT. THE ADVERTISMENT WAS PUBLISHED ON OCTOBER 20, 2021, IN THE ATLANTA JOURNAL CONSITUTION. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | true |
| IRS990ScheduleG/EmailSolicitationsInd | 0 | X |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 0 | SOLICITATE |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 0 | false |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 0 | 634457 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 0 | 489716 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm | 0 | COXE CURRY ASSOCIATES |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 0 | 144741 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 0 | 191 PEACHTREE ST NE STE 450 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 0 | ATLANTA |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 0 | 30303 |
| IRS990ScheduleG/InPersonSolicitationsInd | 0 | X |
| IRS990ScheduleG/LicensedStatesCd | 0 | GA |
| IRS990ScheduleG/MailSolicitationsInd | 0 | X |
| IRS990ScheduleG/PhoneSolicitationsInd | 0 | X |
| IRS990ScheduleG/SolicitationOfNonGovtGrantsInd | 0 | X |
| IRS990ScheduleG/TotalGrossReceiptsAmt | 0 | 634457 |
| IRS990ScheduleG/TotalNetToOrganizationAmt | 0 | 489716 |
| IRS990ScheduleG/TotalRetainedByContractorsAmt | 0 | 144741 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt | 0 | 3 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt | 0 | 108600 |
| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | TRUIST BROKERAGE ACCOUNTS |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE M, PAGE 1, PART I, LINE 32B |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | true |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAMERON BLACK III JANE C BLACK TRUSTEE TRUSTEE HUSBAND & WIFE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BEN FRANKLIN ACADEMY (BFA) ADHERES TO THE REQUIRED WRITTEN CONFLICT OF INTEREST STANDARD FOR ACCREDITATION BY SACS/SAIS. THE ORGANIZATION'S OFFICERS, DIRECTORS, TRUSTEES, & KEY EMPLOYEES DISCLOSE TO BFA SUBSTANCIAL BUSINESS AFFILIATIONS & TRANSACTIONS THAT MIGHT CONFLICT WITH BUSINESS DECISIONS MADE BY THE SCHOOL. CONFLICTS OF INTEREST HAVE BEEN AVOIDED BY ENSURING THAT MAJOR VENDORS, CONTRACTORS, OR OTHER NEW BUSINESSES SUBMIT BIDS, INCLUDING PRICES & RATES, PRIOR TO RENDERING SERVICES/PRODUCTS, FOR EVALUATION BY THE BUSINESS OFFICE & COMPARISON TO COMPETITIVE QUOTES. PART OF THIS PROCEES INVOLVES CHECKING FOR POSSIBLE CONFLICTS OF INTEREST WITH OFFICERS, DIRECTORS, TRUSTEES & KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE COMMITTEE, MINUS THE CEO, REVIEWS THE SALARY SCALES PROVIDED BY THE GEORGIA INDEPENDENT SCHOOLS ASSOCIATION (AND LOCAL PUBLIC SCHOOL DISTRICTS AS MAY BE AVAILABLE), REVIEWS THE NEEDS & BUDGET OF BFA, AS WELL AS THE ECONOMIC ENVIRONMENT, TO DETERMINE THE AMOUNT OF COMPENSATION FOR THE CEO (HEADMASTER). THE COMPENSATION OF THE CEO IS APPROVED WITHIN THE ANNUAL BUDGET BY THE BOARD OF DIRECTORS, WHICH IS DISCUSSED & DOCUMENTED IN THE MINUTES OF BFA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SALARY DETERMINATION OF THE SECRETARY/TREASURER (DEAN OF STUDIES) & OTHER KEY EMPLOYEES IS DETERMINED BY THE EXECUTIVE COMMITTEE, WITH THE SAME PARAMETERS AS THE SALARY DETERMINATION OF THE CEO & AT THE TIME THE ANNUAL BUDGET IS PREPARED FOR APPROVAL BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.