Civic Intelligence

Landmark Christian School

EIN 58-1842292 • 501(c)3 • Fairburn, GA

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Profile

Landmark christian school partners with christian families by equipping college-bound students to embrace a christ-centered worldview, grow as servant leaders, and steward god's unique purpose for their lives.

50 SE Broad StreetFairburn, GA 30213

landmarkchristianschool.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.60x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.89x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

56th percentile

6.6%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$318,395

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

43rd percentile

3.2%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

13%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$32,659,733

Up $1,010,537 (+3.2%) from 2023

Liabilities

Down

$19,598,720

Down $124,311 (-0.6%) from 2023

Net Assets

Up

$13,061,013

Up $1,134,848 (+9.5%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin56th percentile

Revenue

Up

$22,064,896

Up $2,589,133 (+13%) from 2023

Expenses

Up

$20,615,352

Up $188,887 (+0.9%) from 2023

Net Income

Up

$1,449,544

Up $2,400,246 (+252%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$40M$30M$20M$10M$0Assets 2011: $6,430,869Liabilities 2011: $5,491,855Net Assets 2011: $939,0142011Assets 2012: $7,222,122Liabilities 2012: $5,417,788Net Assets 2012: $1,804,3342012Assets 2013: $7,337,447Liabilities 2013: $5,763,211Net Assets 2013: $1,574,2362013Assets 2014: $7,615,165Liabilities 2014: $6,005,435Net Assets 2014: $1,609,7302014Assets 2015: $8,104,900Liabilities 2015: $5,769,014Net Assets 2015: $2,335,8862015Assets 2016: $8,270,486Liabilities 2016: $5,512,866Net Assets 2016: $2,757,6202016Assets 2017: $13,267,075Liabilities 2017: $10,090,022Net Assets 2017: $3,177,0532017Assets 2018: $15,126,450Liabilities 2018: $11,944,202Net Assets 2018: $3,182,2482018Assets 2019: $22,955,217Liabilities 2019: $17,457,770Net Assets 2019: $5,497,4472019Assets 2020: $28,586,929Liabilities 2020: $19,210,082Net Assets 2020: $9,376,8472020Assets 2021: $36,590,611Liabilities 2021: $23,809,602Net Assets 2021: $12,781,0092021Assets 2022: $33,547,813Liabilities 2022: $20,496,118Net Assets 2022: $13,051,6952022Assets 2023: $31,649,196Liabilities 2023: $19,723,031Net Assets 2023: $11,926,1652023Assets 2024: $32,659,733Liabilities 2024: $19,598,720Net Assets 2024: $13,061,0132024

Highlighted filing

2024

Assets$32,659,733
Liabilities$19,598,720
Net Assets$13,061,013
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$30M$20M$10M$0-$10MRevenue 2011: $9,035,316Expenses 2011: $8,781,091Net Income 2011: $254,2252011Revenue 2012: $10,267,656Expenses 2012: $9,402,336Net Income 2012: $865,3202012Revenue 2013: $10,615,453Expenses 2013: $10,845,551Net Income 2013: -$230,0982013Revenue 2014: $11,097,741Expenses 2014: $11,062,247Net Income 2014: $35,4942014Revenue 2015: $11,966,706Expenses 2015: $11,240,550Net Income 2015: $726,1562015Revenue 2016: $12,147,559Expenses 2016: $11,725,825Net Income 2016: $421,7342016Revenue 2017: $12,547,096Expenses 2017: $12,127,663Net Income 2017: $419,4332017Revenue 2018: $13,676,757Expenses 2018: $13,675,195Net Income 2018: $1,5622018Revenue 2019: $20,555,514Expenses 2019: $18,180,739Net Income 2019: $2,374,7752019Revenue 2020: $25,037,540Expenses 2020: $21,177,428Net Income 2020: $3,860,1122020Revenue 2021: $21,977,671Expenses 2021: $18,644,532Net Income 2021: $3,333,1392021Revenue 2022: $21,835,266Expenses 2022: $20,976,536Net Income 2022: $858,7302022Revenue 2023: $19,475,763Expenses 2023: $20,426,465Net Income 2023: -$950,7022023Revenue 2024: $22,064,896Expenses 2024: $20,615,352Net Income 2024: $1,449,5442024

Highlighted filing

2024

Revenue$22,064,896
Expenses$20,615,352
Net Income$1,449,544
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,659,733
Liabilities
$19,598,720
Net assets
$13,061,013
Revenue
$22,064,896
Expenses
$20,615,352
Net income
$1,449,544
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$32.7$19.6$13.1$22.1$20.6$1.45
2023Detailed filing. Detailed filing data is available for this year.$31.6$19.7$11.9$19.5$20.4$0.95
2022Detailed filing. Detailed filing data is available for this year.$33.5$20.5$13.1$21.8$21.0$0.86
2021Detailed filing. Detailed filing data is available for this year.$36.6$23.8$12.8$22.0$18.6$3.33
2020Detailed filing. Detailed filing data is available for this year.$28.6$19.2$9.38$25.0$21.2$3.86
2019Detailed filing. Detailed filing data is available for this year.$23.0$17.5$5.50$20.6$18.2$2.37
2018Detailed filing. Detailed filing data is available for this year.$15.1$11.9$3.18$13.7$13.7$0.00
2017Detailed filing. Detailed filing data is available for this year.$13.3$10.1$3.18$12.5$12.1$0.42
2016Detailed filing. Detailed filing data is available for this year.$8.27$5.51$2.76$12.1$11.7$0.42
2015Summary only. Only limited summary data is available for this year.$8.10$5.77$2.34$12.0$11.2$0.73
2014Summary only. Only limited summary data is available for this year.$7.62$6.01$1.61$11.1$11.1$0.04
2013Summary only. Only limited summary data is available for this year.$7.34$5.76$1.57$10.6$10.8$0.23
2012Summary only. Only limited summary data is available for this year.$7.22$5.42$1.80$10.3$9.40$0.87
2011Summary only. Only limited summary data is available for this year.$6.43$5.49$0.94$9.04$8.78$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 16, 2025
Return Version
2023v6.0
Gross Receipts
$22,300,821
Mission and Program Overview

Mission

Landmark christian school partners with christian families by equipping college-bound students to embrace a christ-centered worldview, grow as servant leaders, and steward god's unique purpose for their lives.

Equip college-bound students to embrace a christ-centered worldview, grow as servant leaders, and steward god's unique purpose for their lives. (see sch. O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,162,547$18,874,378▼ $288,169
Accounts Receivable$7,847,530$8,673,378▲ $825,848
Pledges and Grants Receivable$1,126,459$1,895,496▲ $769,037
Savings and Temporary Cash Investments$1,139,851$1,275,388▲ $135,537
Cash and Non-Interest-Bearing Accounts$1,620,687$1,187,724▼ $432,963
Prepaid Expenses and Deferred Charges$419,528$458,936▲ $39,408
Inventories for Sale or Use$170,120$187,273▲ $17,153
Other Notes and Loans Receivable, Net$162,474$107,160▼ $55,314
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$31,649,196$32,659,733▲ $1,010,537
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$12,829,538$13,445,471▲ $615,933
Tax Exempt Bond Liabilities$6,410,906$4,882,859▼ $1,528,047
Mortgage Notes Payable Secured by Investment Property$184,090$1,123,724▲ $939,634
Accounts Payable and Accrued Expenses$298,497$146,666▼ $151,831
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$19,723,031$19,598,720▼ $124,311
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,020,129$8,136,983▲ $116,854
Net Assets With Donor Restrictions$3,906,036$4,924,030▲ $1,017,994
Total Net Assets Fund Balance$11,926,165$13,061,013▲ $1,134,848
Total Liabilities and Net Assets / Fund Balance$31,649,196$32,659,733▲ $1,010,537

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,955,941$7,136,843$23,092,784
Equipment$1,633,828$4,273,462$5,907,290
Other Land Buildings$778,306$637,656$1,415,962
Land$506,303-$506,303

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,114,848$28,000▲ $112,718$23,680$1,231,886
2022$1,068,191$21,500▲ $49,091$23,934$1,114,848
2021$1,257,895$11,500▼ $113,379$87,825$1,068,191
2020$1,051,481$1,798▲ $210,616$6,000$1,257,895
2019$947,638$72,390▲ $31,453-$1,051,481
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel WescheHead of SchoolFT$242,408$76,230$318,638
Martin RiggsDirector Of AdvancementFT$162,289$60,708$222,997
Dylan CurtisHS PrincipalFT$103,181$99,066$202,247
Mary MayfieldCFO/COOFT$166,195$33,195$199,390
Thomas LewisCoachFT$137,827$16,090$153,917
Scott FletcherCoachFT$100,457$6,019$106,476

Board Members and Trustees

NameTitle
Justin MillerChair
Eric WorrellFinance Committee Chair
Kylie WhiteGovernance Committee Chair
Kirsten WatsonVice Chair
Aaron CoeTrustee
Brent FielderTrustee
Bruce DeelTrustee
Heather MachargTrustee
Lukas JohnsonTrustee
Michelle McAteerTrustee
Valorie BurtonTrustee
James PickettSecretary, Facility Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$3,210,279
Program Service Revenue
$18,311,180
Investment Income
$520,064
Other Revenue
$23,373
All Other Contributions
$3,096,133
Change in Net Assets
$1,449,544

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded6$104,363Fair Market Value (FMV)
Food Inventory1$1,041receipts
Books and Publications-$457receipts
Total Noncash Contributions7$105,861-

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,643,485
Revenue Not Reported on Financial Statements
$1,421,411
Revenue Not Reported on Form 990
$-217,956
Other Revenue Adjustments
$1,404,617
Total Revenue per Audited Statements
$20,425,529
Total Revenue per Form 990
$22,064,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,712,400
Other Expenses$4,821,489
Grants and Similar Amounts Paid$2,081,463
Total Fundraising Expense$546,815
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,850,418$2,369,599$334,000$9,554,017
Other Employee Benefits$1,840,686$636,704$89,745$2,567,135
Grants to Domestic Individuals$2,081,463--$2,081,463
Depreciation Depletion$1,339,567$22,141$2,399$1,364,107
Payroll Taxes$512,260$177,194$24,976$714,430
Current Officers, Directors, Trustees, and Key Employees$370,627$128,202$18,070$516,899
Occupancy$354,862$144,002$15,429$514,293
Pension Plan Contributions$258,069$89,268$12,582$359,919
Information Technology$241,990$98,199$10,521$350,710
Insurance$233,548$94,773$10,154$338,475
All Other Expenses$176,570$71,652$7,676$255,898
Interest$156,961$63,694$6,824$227,479
Office Expenses$145,194$58,919$6,313$210,426
Fees for Services Other$68,374$27,746$2,973$99,093
Advertising$51,165$20,763$2,225$74,153
Fees for Services Accounting-$58,750-$58,750
Other Expenses$34,325$13,928$1,493$49,746
Conferences and Meetings$25,204$10,228$1,096$36,528
Fees for Services Legal-$35,541-$35,541
Fees for Service Investment Mgmnt Fees-$16,794-$16,794
Travel$7,805$3,167$339$11,311
Total Functional Expenses$15,784,828$4,283,709$546,815$20,615,352

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$20,615,352
Total Expenses per Audited Statements$19,290,681
Expenses per Audited Statements$19,193,941
Expenses Not Reported on Financial Statements$1,421,411
Other Expense Adjustments$1,404,617
Expenses Not Reported on Form 990$96,740
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$61,653
Fundraising Gross Income$1,620
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Anniversary$115,766$1,620$47,267$-45,647
Total Events$115,766$1,620$61,653$-60,033
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Bruce DeelBoard Membercomp to son-in-law on facultyNo$68,453
Daniel WescheOfficercomp to spouse on facultyNo$58,334
Bruce DeelBoard Membercomp to daughter on facultyNo$40,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
BDevelopment Authority of Fairburn2021-04-14$5,500,000School Improvements and new high s
ADevelopment Authority of Fairburn2019-09-24$5,000,000School Improvements

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$5,500,000$0$4,390,200$99,639
A$5,000,000$0$1,226,941$62,240

Bond Financing Compliance

No rebate due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11

“The chief financial officer and the finance committee complete a detail review of the provided form 990 before filing. A complete copy of the form 990 is made available to the board.”

Part VI, Line 12C

“Conflict of interest form must be filled out and signed annually by key employees and board of directors. All potential conflicts of interest are reviewed by the board of directors.”

Part VI, Line 15A

“Compensation for the headmaster is set by the executive committee of the school board. All other compensation decisions are reviewed on an overall basis by the executive and finance committees of the school board. The school board approves the overall salaries budget each year.”

Part VI, Line 19

“Financial statments,tax returns, and other documents are available at the main office upon request.”

Filing and Contact Details

Filer

Filer Name
Landmark Christian School
EIN
58-1842292
In Care Of
% MARY MAYFIELD
Phone
7703060647
Address
50 SE BROAD STREET, FAIRBURN, GA 30213

Signing Officer

Name
Mary Mayfield
Title
CFO & COO
Phone
7703060647
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Wesche
Formed
1989
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
11
Employees
368
Volunteers
30

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

Part I, Line I

“Landmark christian school partners with christian families by equipping college-bound students to embrace a christ-centered worldview, grow as servant leaders, and steward god's unique purpose for their lives.”

Financial Statement Notes

Schedule D, Part V, Line 4

“The intended use of the organization's endowment funds includes student financial aid, teacher retention, athletic, and similar purposes.”

Schedule D, Part X, Line 2

“The School is a tax-exempt entity under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. The School annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the School takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before July 31, 2021.”

Sch D, Part XI, Line 4B - Revenue Amounts Included on Return - Other

“Rental expenses -24,255 fundraising expenses -61, 653 cogs from inventory -119,574 financial aid/scholarships 1,610,100 rounding -1 ------------ total 1,404,617”

Sch D, Part XII, Line 4B - Expense Amounts Included on Return - Other

“Rental expenses -24,255 fundraising expenses -61, 653 cogs from inventory -119,574 financial aid/scholarships 1,610,100 rounding -1 ------------ total 1,404,617”

Raw XML AppendixShowing 400 of 956 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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