Civic Intelligence

First Baptist Day Schoolinc

990 • Fiscal year 2021 • EIN 82-0833563

Aug 01, 2020 to Jul 31, 2021 • Filed on Jun 07, 2022

Organization ProfileWWW.FBCGAINESVILLE.ORG/DAY-SCH
751 Green Street NWGainesville, GA 30501-3321

(770) 535-2329

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

69th percentile

26%

Higher net margin than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

63rd percentile

$84,631

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

95th percentile

144%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

50%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$522,727

Up $308,188 (+144%) from 2020

Net Assets

Up

$493,047

Up $525,990 (+1597%) from 2020

Liabilities

Down

$29,680

Down $217,802 (-88%) from 2020

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin69th percentile

Revenue

Up

$2,051,916

Up $683,999 (+50%) from 2020

Expenses

Up

$1,525,926

Up $48,037 (+3.3%) from 2020

Net Income

Up

$525,990

Up $635,962 (+578%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$522,727
Liabilities$29,680
Net Assets$493,047
Open 2021 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$2,051,916
Expenses$1,525,926
Net Income$525,990
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 7, 2022
Return Version
2020v4.0
Gross Receipts
$2,051,916
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$190,935$490,934▲ $299,999
Accounts Receivable$23,604$31,793▲ $8,189
Total Assets$214,539$522,727▲ $308,188
Liabilities
Unsecured Notes Loans Payable$218,000--
Accounts Payable and Accrued Expenses$24,612$26,035▲ $1,423
Deferred Revenue$4,870$3,645▼ $1,225
Total Liabilities$247,482$29,680▼ $217,802
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-32,943$493,047▲ $525,990
Total Net Assets Fund Balance$-32,943$493,047▲ $525,990
Total Liabilities and Net Assets / Fund Balance$214,539$522,727▲ $308,188
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lisa JohnsonExecutive DiFT$84,631$84,631

Board Members and Trustees

NameTitle
Jason VanlandinghamChairman
Berry WaltonDirector
Ernie FellersDirector
Judy SteigeleDirector
Tywanna ContiDirector
Linda ClevelandSecretary
Charlie StrongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$545,220
Program Service Revenue
$1,506,696
Investment Income
$0
Other Revenue
$0
All Other Contributions
$250
Change in Net Assets
$525,990

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,051,916
Revenue Not Reported on Form 990
$36,000
Total Revenue per Audited Statements
$2,087,916
Total Revenue per Form 990
$2,051,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,236,078
Other Expenses$289,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$958,482$106,499-$1,064,981
Payroll Taxes$77,819$8,647-$86,466
Current Officers, Directors, Trustees, and Key Employees$76,168$8,463-$84,631
All Other Expenses$26,203$701-$26,904
Occupancy$21,600$2,400-$24,000
Other Expenses$22,539$3,638-$22,539
Insurance$16,433$1,826-$18,259
Fees for Services Accounting$14,972$1,663-$16,635
Fees for Services Other$8,464$940-$9,404
Office Expenses$14$4,545-$4,559
Travel$3,088--$3,088
Total Functional Expenses$1,381,446$144,480$0$1,525,926

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,561,926
Expenses per Audited Statements$1,525,926
Total Expenses per Form 990$1,525,926
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
2022-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Johnson
Formed
2017
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
91
Volunteers
7

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

“Note 5 - uncertain tax positions 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, 2021, 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 2018.”

Raw XML Appendix376 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt024612
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026035
IRS990/AccountsReceivableGrp/BOYAmt023604
IRS990/AccountsReceivableGrp/EOYAmt031793
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherContributionsAmt0250
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0701
IRS990/AllOtherExpensesGrp/ProgramServicesAmt026203
IRS990/AllOtherExpensesGrp/TotalAmt026904
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0LISA JOHNSON
IRS990/BooksInCareOfDetail/PhoneNum07702877800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0751 GREEN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0GAINESVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030501
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0190935
IRS990/CashNonInterestBearingGrp/EOYAmt0490934
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08463
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt076168
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt084631
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0545220
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0289848
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01506696
IRS990/CYRevenuesLessExpensesAmt0525990
IRS990/CYSalariesCompEmpBnftPaidAmt01236078
IRS990/CYTotalExpensesAmt01525926
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02051916
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt04870
IRS990/DeferredRevenueGrp/EOYAmt03645
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE 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. WE BELIEVE THAT EACH CHILD IS UNIQUE, AND THROUGH LOVE AND ENCOURAGEMENT, ALL CHILDREN WILL FIND JOY AND SATISFACTION IN THEIR WORK AND PLAY. WE ALSO STRIVE TO PROVIDE AN ENVIRONMENT THAT IS CLEAN, SAFE, AND A FUN PLACE TO GROW AND LEARN. OUR CLASSROOMS ARE EQUIPPED FOR HANDS-ON LEARNING. THE CURRICULUM IS SELECTED TO GUIDE CHILDREN TOWARD DEVELOPMENTALLY APPROPRIATE LEARNING AND OUR STAFF IS MADE UP OF DEDICATED INDIVIDUALS WHO LOVE CHILDREN AND LOVE TO TEACH. EACH WEEK CHILDREN ARE LOVED, TAUGHT, AND CHALLENGED TO DEVELOP AS GOD HAS PLANNED. WE WELCOME CHILDREN FROM THROUGHOUT OUR COMMUNITY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt091
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01381446
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01663
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt014972
IRS990/FeesForServicesAccountingGrp/TotalAmt016635
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0940
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt08464
IRS990/FeesForServicesOtherGrp/TotalAmt09404
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0LISA JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm1TYWANNA CONTI
IRS990/Form990PartVIISectionAGrp/PersonNm2LINDA CLEVELAND
IRS990/Form990PartVIISectionAGrp/PersonNm3ERNIE FELLERS
IRS990/Form990PartVIISectionAGrp/PersonNm4JUDY STEIGELE
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLIE STRONG
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON VANLANDINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm7BERRY WALTON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt084631
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0544970
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02051916
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01826
IRS990/InsuranceGrp/ProgramServicesAmt016433
IRS990/InsuranceGrp/TotalAmt018259
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-32943
IRS990/NetAssetsOrFundBalancesEOYAmt0493047
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-32943
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0493047
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02400
IRS990/OccupancyGrp/ProgramServicesAmt021600
IRS990/OccupancyGrp/TotalAmt024000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04545
IRS990/OfficeExpensesGrp/ProgramServicesAmt014
IRS990/OfficeExpensesGrp/TotalAmt04559
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FOOD AND SNACK SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINT
IRS990/OtherExpensesGrp/Desc2SOFTWARE AND BILLING FEES
IRS990/OtherExpensesGrp/Desc3PROGRAM EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05158
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13638
IRS990/OtherExpensesGrp/ProgramServicesAmt076506
IRS990/OtherExpensesGrp/ProgramServicesAmt146420
IRS990/OtherExpensesGrp/ProgramServicesAmt232738
IRS990/OtherExpensesGrp/ProgramServicesAmt322539
IRS990/OtherExpensesGrp/TotalAmt076506
IRS990/OtherExpensesGrp/TotalAmt151578
IRS990/OtherExpensesGrp/TotalAmt236376
IRS990/OtherExpensesGrp/TotalAmt322539
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0106499
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0958482
IRS990/OtherSalariesAndWagesGrp/TotalAmt01064981
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08647
IRS990/PayrollTaxesGrp/ProgramServicesAmt077819
IRS990/PayrollTaxesGrp/TotalAmt086466
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LISA JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01506696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01506696
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt042695
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0261633
IRS990/PYProgramServiceRevenueAmt01325222
IRS990/PYRevenuesLessExpensesAmt0-109972
IRS990/PYSalariesCompEmpBnftPaidAmt01216256
IRS990/PYTotalExpensesAmt01477889
IRS990/PYTotalRevenueAmt01367917
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0525990
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02087916
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0545220
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042695
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0590515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01506696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01325222
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01380179
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01413604
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0253050
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05878751
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06469266
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02051916
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01367917
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01381429
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01414954
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0253050
IRS990ScheduleA/Total509Grp/TotalAmt06469266
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02051916
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01367917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01381429
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01414954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0253050
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06469266
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt036000
IRS990ScheduleD/DonatedServicesUseFcltsAmt036000
IRS990ScheduleD/ExpensesNotReportedAmt036000
IRS990ScheduleD/ExpensesSubtotalAmt01525926
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt036000
IRS990ScheduleD/RevenueSubtotalAmt02051916
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 5 - UNCERTAIN TAX POSITIONS 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, 2021, 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 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt01525926
IRS990ScheduleD/TotalRevenuePerForm990Amt02051916
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02087916
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01561926
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214539
IRS990/TotalAssetsEOYAmt0522727
IRS990/TotalAssetsGrp/BOYAmt0214539
IRS990/TotalAssetsGrp/EOYAmt0522727
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0545220
IRS990/TotalEmployeeCnt091
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0144480
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01381446
IRS990/TotalFunctionalExpensesGrp/TotalAmt01525926
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0247482
IRS990/TotalLiabilitiesEOYAmt029680
IRS990/TotalLiabilitiesGrp/BOYAmt0247482
IRS990/TotalLiabilitiesGrp/EOYAmt029680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-32943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0493047
IRS990/TotalProgramServiceExpensesAmt01381446
IRS990/TotalProgramServiceRevenueAmt01506696
IRS990/TotalReportableCompFromOrgAmt084631
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01506696
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02051916
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214539
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0522727
IRS990/TravelGrp/ProgramServicesAmt03088
IRS990/TravelGrp/TotalAmt03088
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0218000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0751 GREEN STREET
IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030501
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTPS://WWW.FBCGAINESVILLE.ORG/DAY-SCH
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07705352329
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST BAPTIST DAY SCHOOLINC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0820833563
ReturnHeader/Filer/PhoneNum07705352329
ReturnHeader/Filer/USAddress/AddressLine1Txt0751 GREEN STREET NW
ReturnHeader/Filer/USAddress/CityNm0GAINESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0305013321
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582282374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUSHTON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2917
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAINESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030503
ReturnHeader/PreparerPersonGrp/PhoneNum07702877800
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J CHRIS HOLLIFIELD
ReturnHeader/ReturnTs02022-08-31T09:01:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSON
ReturnHeader/TaxPeriodBeginDt02020-08-01
ReturnHeader/TaxPeriodEndDt02021-07-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$522,727
Liabilities
$29,680
Net assets
$493,047
Revenue
$2,051,916
Expenses
$1,525,926
Net income
$525,990
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