Civic Intelligence

First Presbyterian Academy Inc

EIN 82-5362510 • 501(c)3 • Greenville, SC

Profile

First presbyterian academy is a christian community dedicated to providing a premier college preparatory education, grounded in biblical world view which develops character in students from varied backgrounds for a lifetime of learning and service.

829 Garlington RdGreenville, SC 29615

www.firstpresacademy.com

Siviq Scores

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

Liabilities / Assets

80th percentile

0.52x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.75x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

43rd percentile

1.7%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

24th percentile

-6.7%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$8,746,409

Up $70,111 (+0.8%) from 2023

Liabilities

Down

$4,579,060

Down $50,144 (-1.1%) from 2023

Net Assets

Up

$4,167,349

Up $120,255 (+3.0%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin43rd percentile

Revenue

Down

$6,097,448

Down $127,949 (-2.1%) from 2023

Expenses

Up

$5,996,073

Up $573,884 (+11%) from 2023

Net Income

Down

$101,375

Down $701,833 (-87%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$10M$5.0M$0Assets 2021: $5,321,578Liabilities 2021: $3,854,913Net Assets 2021: $1,466,6652021Assets 2022: $6,444,697Liabilities 2022: $3,200,811Net Assets 2022: $3,243,8862022Assets 2023: $8,676,298Liabilities 2023: $4,629,204Net Assets 2023: $4,047,0942023Assets 2024: $8,746,409Liabilities 2024: $4,579,060Net Assets 2024: $4,167,3492024

Highlighted filing

2024

Assets$8,746,409
Liabilities$4,579,060
Net Assets$4,167,349
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2021: $5,717,317Expenses 2021: $5,144,362Net Income 2021: $572,9552021Revenue 2022: $7,002,050Expenses 2022: $5,224,829Net Income 2022: $1,777,2212022Revenue 2023: $6,225,397Expenses 2023: $5,422,189Net Income 2023: $803,2082023Revenue 2024: $6,097,448Expenses 2024: $5,996,073Net Income 2024: $101,3752024

Highlighted filing

2024

Revenue$6,097,448
Expenses$5,996,073
Net Income$101,375
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$8,746,409
Liabilities
$4,579,060
Net assets
$4,167,349
Revenue
$6,097,448
Expenses
$5,996,073
Net income
$101,375
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.75$4.58$4.17$6.10$6.00$0.10
2023Detailed filing. Detailed filing data is available for this year.$8.68$4.63$4.05$6.23$5.42$0.80
2022Detailed filing. Detailed filing data is available for this year.$6.44$3.20$3.24$7.00$5.22$1.78
2021Detailed filing. Detailed filing data is available for this year.$5.32$3.85$1.47$5.72$5.14$0.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$6,097,448
Mission and Program Overview

Mission

First Presbyterian Academy is a Christian community dedicated to providing a premier college preparatory education, grounded in a Biblical world view which develops character in students from varied backgrounds for a lifetime of learning and service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,824,294$5,631,820▲ $807,526
Cash and Non-Interest-Bearing Accounts$923,556$2,539,124▲ $1,615,568
Savings and Temporary Cash Investments$2,005,662--
Accounts Receivable$28,438$73,765▲ $45,327
Prepaid Expenses and Deferred Charges$132,582$68,439▼ $64,143
Total Assets$8,676,298$8,746,409▲ $70,111
Other Assets Total$761,766$433,261▼ $328,505
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,620,000$2,620,000→ $0
Deferred Revenue$1,413,038$1,440,503▲ $27,465
Accounts Payable and Accrued Expenses$596,166$518,557▼ $77,609
Total Liabilities$4,629,204$4,579,060▼ $50,144
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,520,252$3,762,903▲ $242,651
Net Assets With Donor Restrictions$526,842$404,446▼ $122,396
Total Net Assets Fund Balance$4,047,094$4,167,349▲ $120,255
Total Liabilities and Net Assets / Fund Balance$8,676,298$8,746,409▲ $70,111

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,990,443$456,285$4,446,728
Land$915,000-$915,000
Equipment$469,721$257,356$727,077
Other Land Buildings$256,656$158,009$414,665
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Chris WrightBoard Chair
Bill KnightBoard Member
Emily DollBoard Member
Fred GrantBoard Member
Heather DevineBoard Member
Jon WardBoard Member
Lee PowellBoard Member
Brandi BradyFinance Dire
Tom RoeHead of Scho
Revenue and Support

Revenue Composition

Contributions and Grants
$235,437
Program Service Revenue
$5,768,578
Investment Income
$78,577
Other Revenue
$14,856
Change in Net Assets
$101,375

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,097,448
Total Revenue per Audited Statements
$6,097,448
Total Revenue per Form 990
$6,097,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,054,968
Other Expenses$1,941,105
Total Fundraising Expense$59,660
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,841,392$607,700-$3,449,092
Other Employee Benefits$499,784$68,592-$568,376
Depreciation Depletion$218,030$38,475-$256,505
Other Expenses$245,015$303,787-$245,015
All Other Expenses$110,019-$59,660$169,679
Interest$108,900$19,217-$128,117
Current Officers, Directors, Trustees, and Key Employees$30,893$6,607-$37,500
Total Functional Expenses$4,816,094$1,120,319$59,660$5,996,073

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,996,073
Total Expenses per Audited Statements$5,996,073
Total Expenses per Form 990$5,996,073
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
Yes
Backup withholding compliance
Yes
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
No
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

“Review will be conducted by individual authorized to sign return.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
First Presbyterian Academy Inc
EIN
82-5362510
Phone
8646785107
Address
829 GARLINGTON RD, GREENVILLE, SC 29615

Signing Officer

Name
J Robert Brown
Title
Head of School
Phone
8646785107
Signed
2025-05-15

Organization Details

Principal Officer
Tom Roe
Formed
2018
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
130
Volunteers
50

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“First presbyterian academy is a christian community dedicated to providing a premier college preparatory education,grounded in biblical world view which develops character in students from varied backgrounds for a lifetime of learning and service.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S WEBSITE AND ADMISSIONS LITERATURE CONTAIN A STATEMENT OF IT'S NONDISCRIMINATION POLICIES. THE SCHOOL HAS PUBLISHED THIS INFORMATION IN LOCAL NEWSPAPERS. EACH EMAIL SENT OUT FROM ADMINISTRATIVE OFFICIALS INCLUDES A STATEMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST PRESBYTERIAN ACADEMY IS A CHRISTIAN COMMUNITY DEDICATED TO PROVIDING A PREMIER COLLEGE PREPARATORY EDUCATION,GROUNDED IN BIBLICAL WORLD VIEW WHICH DEVELOPS CHARACTER IN STUDENTS FROM VARIED BACKGROUNDS FOR A LIFETIME OF LEARNING AND SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW WILL BE CONDUCTED BY INDIVIDUAL AUTHORIZED TO SIGN RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.FIRSTPRESACADEMY.COM
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0J ROBERT BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEAD OF SCHOOL
ReturnHeader/BusinessOfficerGrp/PhoneNum08646785107
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST PRESBYTERIAN ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0825362510
ReturnHeader/Filer/PhoneNum08646785107
ReturnHeader/Filer/USAddress/AddressLine1Txt0829 GARLINGTON RD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883651234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILLIPS CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 LAVINIA AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029601
ReturnHeader/PreparerPersonGrp/PhoneNum08642361380
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW V PHILLIPS
ReturnHeader/ReturnTs02025-05-15T21:00:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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