Civic Intelligence

First Baptist Day Schoolinc

990 • Fiscal year 2022 • EIN 82-0833563

Aug 01, 2021 to Jul 31, 2022 • Filed on May 23, 2023

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

55th percentile

0.09x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

32nd percentile

-1.2%

Higher net margin than 32% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

62nd percentile

$84,398

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

44th percentile

-0.7%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-18%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$519,205

Down $3,522 (-0.7%) from 2021

Net Assets

Down

$472,255

Down $20,792 (-4.2%) from 2021

Liabilities

Up

$46,950

Up $17,270 (+58%) from 2021

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin32nd percentile

Revenue

Down

$1,676,659

Down $375,257 (-18%) from 2021

Expenses

Up

$1,697,451

Up $171,525 (+11%) from 2021

Net Income

Down

-$20,792

Down $546,782 (-104%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth44th 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

2022

Assets$519,205
Liabilities$46,950
Net Assets$472,255
Open 2022 Filing

Operations Trend

Revenue Growth20th 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

2022

Revenue$1,676,659
Expenses$1,697,451
Net Income-$20,792
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
May 23, 2023
Return Version
2021v4.0
Gross Receipts
$1,676,659
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$490,934$519,205▲ $28,271
Accounts Receivable$31,793--
Total Assets$522,727$519,205▼ $3,522
Liabilities
Accounts Payable and Accrued Expenses$26,035$29,524▲ $3,489
Deferred Revenue$3,645$17,426▲ $13,781
Total Liabilities$29,680$46,950▲ $17,270
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$493,047$472,255▼ $20,792
Total Net Assets Fund Balance$493,047$472,255▼ $20,792
Total Liabilities and Net Assets / Fund Balance$522,727$519,205▼ $3,522
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lisa JohnsonExecutive DiFT$84,398$84,398

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$117,770
Program Service Revenue
$1,558,889
Investment Income
$0
Other Revenue
$0
All Other Contributions
$250
Change in Net Assets
$-20,792

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,676,659
Revenue Not Reported on Form 990
$10,995
Total Revenue per Audited Statements
$1,687,654
Total Revenue per Form 990
$1,676,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,316,936
Other Expenses$380,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,027,372$114,152-$1,141,524
Payroll Taxes$81,913$9,101-$91,014
Current Officers, Directors, Trustees, and Key Employees$75,958$8,440-$84,398
Occupancy$43,005$6,000-$49,005
All Other Expenses$44,477$89-$44,566
Fees for Services Accounting$28,350$3,150-$31,500
Insurance$21,207$2,356-$23,563
Other Expenses$20,143$4,062-$20,143
Travel$5,428--$5,428
Office Expenses$109$5,009-$5,118
Fees for Services Other$2,338$260-$2,598
Total Functional Expenses$1,537,004$160,447$0$1,697,451

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,708,446
Expenses per Audited Statements$1,697,451
Total Expenses per Form 990$1,697,451
Expenses Not Reported on Form 990$10,995
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
2023-05-23
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
111
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, 2022, 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 2019.”

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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/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, 2022, 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 2019.
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
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
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IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030501
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IRS990/WebsiteAddressTxt0HTTPS://WWW.FBCGAINESVILLE.ORG/DAY-SCH
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07705352329
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST BAPTIST DAY SCHOOLINC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0820833563
ReturnHeader/Filer/PhoneNum07705352329
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ReturnHeader/Filer/USAddress/CityNm0GAINESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0305013321
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0871753047
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/PreparationDt02023-06-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J CHRIS HOLLIFIELD
ReturnHeader/ReturnTs02023-06-08T14:04:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSON
ReturnHeader/TaxPeriodBeginDt02021-08-01
ReturnHeader/TaxPeriodEndDt02022-07-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$519,205
Liabilities
$46,950
Net assets
$472,255
Revenue
$1,676,659
Expenses
$1,697,451
Net income
-$20,792
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