Civic Intelligence

First Baptist Day Schoolinc

EIN 82-0833563 • 501(c)3 • Gainesville, GA

Profile

The day school at first baptist strives to instill christian principles by providing children with the conditions to promote spiritual, social, cognitive, emotional and physical growth.

751 Green Street NWGainesville, GA 30501-3321

www.fbcgainesville.org/DAY-SCH

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.7%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

45%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

29%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$470,615

Down $126,435 (-21%) from 2024

Liabilities

Down

$70,559

Down $5,157 (-6.8%) from 2024

Net Assets

Down

$400,056

Down $121,278 (-23%) from 2024

Operations
Liabilities / Revenue38th percentileNet Margin60th percentile

Revenue

Up

$2,011,061

Up $54,096 (+2.8%) from 2024

Expenses

Up

$2,132,339

Up $15,570 (+0.7%) from 2024

Net Income

Up

-$121,278

Up $38,526 (+24%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$800K$600K$400K$200K$0-$200KAssets 2017: $59,937Liabilities 2017: $90,907Net Assets 2017: -$30,9702017Assets 2018: $152,048Liabilities 2018: $80,389Net Assets 2018: $71,6592018Assets 2019: $161,488Liabilities 2019: $84,459Net Assets 2019: $77,0292019Assets 2020: $214,539Liabilities 2020: $247,482Net Assets 2020: -$32,9432020Assets 2021: $522,727Liabilities 2021: $29,680Net Assets 2021: $493,0472021Assets 2022: $519,205Liabilities 2022: $46,950Net Assets 2022: $472,2552022Assets 2023: $751,474Liabilities 2023: $70,336Net Assets 2023: $681,1382023Assets 2024: $597,050Liabilities 2024: $75,716Net Assets 2024: $521,3342024Assets 2025: $470,615Liabilities 2025: $70,559Net Assets 2025: $400,0562025

Highlighted filing

2025

Assets$470,615
Liabilities$70,559
Net Assets$400,056
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $246,931Expenses 2017: $277,901Net Income 2017: -$30,9702017Revenue 2018: $1,414,954Expenses 2018: $1,312,325Net Income 2018: $102,6292018Revenue 2019: $1,381,429Expenses 2019: $1,376,059Net Income 2019: $5,3702019Revenue 2020: $1,367,917Expenses 2020: $1,477,889Net Income 2020: -$109,9722020Revenue 2021: $2,051,916Expenses 2021: $1,525,926Net Income 2021: $525,9902021Revenue 2022: $1,676,659Expenses 2022: $1,697,451Net Income 2022: -$20,7922022Revenue 2023: $2,160,337Expenses 2023: $1,951,454Net Income 2023: $208,8832023Revenue 2024: $1,956,965Expenses 2024: $2,116,769Net Income 2024: -$159,8042024Revenue 2025: $2,011,061Expenses 2025: $2,132,339Net Income 2025: -$121,2782025

Highlighted filing

2025

Revenue$2,011,061
Expenses$2,132,339
Net Income-$121,278
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$470,615
Liabilities
$70,559
Net assets
$400,056
Revenue
$2,011,061
Expenses
$2,132,339
Net income
-$121,278
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.47$0.07$0.40$2.01$2.13$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.60$0.08$0.52$1.96$2.12$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.75$0.07$0.68$2.16$1.95$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.05$0.47$1.68$1.70$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.03$0.49$2.05$1.53$0.53
2020Summary only. Only limited summary data is available for this year.$0.21$0.25$0.03$1.37$1.48$0.11
2019Summary only. Only limited summary data is available for this year.$0.16$0.08$0.08$1.38$1.38$0.01
2018Summary only. Only limited summary data is available for this year.$0.15$0.08$0.07$1.41$1.31$0.10
2017Summary only. Only limited summary data is available for this year.$0.06$0.09$0.03$0.25$0.28$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Jan 29, 2026
Return Version
2024v5.0
Gross Receipts
$2,011,061
Mission and Program Overview

Mission

The day school at first baptist strives to instill christian principles by providing children with the conditions to promote spiritual, social, cognitive, emotional and physical growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$579,609$453,165▼ $126,444
Prepaid Expenses and Deferred Charges$17,441$17,450▲ $9
Total Assets$597,050$470,615▼ $126,435
Liabilities
Accounts Payable and Accrued Expenses$57,525$62,703▲ $5,178
Deferred Revenue$18,191$7,856▼ $10,335
Total Liabilities$75,716$70,559▼ $5,157
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$521,334$400,056▼ $121,278
Total Net Assets Fund Balance$521,334$400,056▼ $121,278
Total Liabilities and Net Assets / Fund Balance$597,050$470,615▼ $126,435
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Lisa JohnsonExecutive DiFT$101,166$101,166

Board Members and Trustees

NameTitle
Jason VanlandinghamPresident
Berry WaltonDirector
Judy SteigeleDirector
Tywanna ContiDirector
Linda ClevelandSecretary
Charles StrongVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$300
Program Service Revenue
$1,990,972
Investment Income
$19,608
Other Revenue
$181
All Other Contributions
$300
Change in Net Assets
$-121,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,011,061
Revenue Not Reported on Form 990
$36,000
Total Revenue per Audited Statements
$2,047,061
Total Revenue per Form 990
$2,011,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,731,595
Other Expenses$400,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,359,887$151,098-$1,510,985
Payroll Taxes$107,500$11,944-$119,444
Current Officers, Directors, Trustees, and Key Employees$91,049$10,117-$101,166
All Other Expenses$48,626$117-$48,743
Insurance$28,178$3,131-$31,309
Other Expenses$24,840$5,139-$24,840
Occupancy$18,000$6,000-$24,000
Fees for Services Accounting$10,350$1,150-$11,500
Fees for Services Other$10,145$1,127-$11,272
Travel$6,367--$6,367
Office Expenses$125$3,603-$3,728
Total Functional Expenses$1,931,919$200,420$0$2,132,339

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,168,339
Expenses per Audited Statements$2,132,339
Total Expenses per Form 990$2,132,339
Expenses Not Reported on Form 990$36,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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

Form 990, Page 6, Part VI, Line 11B

“Reviewed by board of directors before filing”

Form 990, Page 6, Part VI, Line 12C

“Annual disclosure of conflicts required.”

Form 990, Page 6, Part VI, Line 15A

“Salary for director or top management official is determined by the board of directors, as well as for all employees. The increases are recorded in the meeting minutes.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
First Baptist Day Schoolinc
EIN
82-0833563
Phone
7705352329
Address
751 GREEN STREET NW, GAINESVILLE, GA 30501-3321

Signing Officer

Name
Lisa Johnson
Title
Executive Director
Phone
7705352329
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Johnson
Formed
2017
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
107
Volunteers
6

Preparer

Firm
Rushton LLC
Address
PO BOX 2917, GAINESVILLE, GA 30503
Preparer
J Chris Hollifield
Phone
7702877800
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The day school follows the guidance for uncertainty income taxes using the provisions asc 740-10-20, income taxes. The guidance prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required before being recognized in the financial statements. It also provides guidance for recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of july 31, 2025, the day school has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. With few exceptions, the day school is no longer subject to u.s. Federal, state, and local income tax examinations by tax authorities for years before fiscal year 2022.”

Raw XML Appendix381 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE DAY SCHOOL FOLLOWS THE GUIDANCE FOR UNCERTAINTY INCOME TAXES USING THE PROVISIONS ASC 740-10-20, INCOME TAXES. THE GUIDANCE PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JULY 31, 2025, THE DAY SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE DAY SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD OF DIRECTORS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL DISCLOSURE OF CONFLICTS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY FOR DIRECTOR OR TOP MANAGEMENT OFFICIAL IS DETERMINED BY THE BOARD OF DIRECTORS, AS WELL AS FOR ALL EMPLOYEES. THE INCREASES ARE RECORDED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LISA JOHNSON
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ReturnHeader/PreparerPersonGrp/PhoneNum07702877800
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J CHRIS HOLLIFIELD
ReturnHeader/ReturnTs02026-03-19T08:33:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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