Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Putnam County Christian Learning Center Inc.
990EZ • Fiscal year 2023 • EIN 83-0948593
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Down$171,941
Down $17,848 (-9.4%) from 2022
Net Assets
Down$168,352
Down $21,437 (-11%) from 2022
Liabilities
$3,589
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$80,968
Down $57,475 (-42%) from 2022
Expenses
Down$102,404
Down $14,190 (-12%) from 2022
Net Income
Down-$21,436
Down $43,285 (-198%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 13, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $85,905
Mission and Program Overview
Mission
Organizatioin mission is to prepare students spiritually, emotionally, socially and academically with a biblically christian world vew to lead during school and after graduation.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PREPARE STUDENTS SPIRITUALLY, EMOTIONALLY, SOCIALLY AND ACADEMICALLY WITH A BIBICALLY CHRISTIAN WORLD VIEW TO LEAD DURING SCHOOL AND AFTER GRADUATION. | - | $102,404 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL GARDNER | Chairman | PT | $0 | - | - |
| DENNIS CARR | Secretary | PT | $0 | - | - |
| REBEKAH COKER | Treasurer | PT | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournament | $11,040 | $11,040 | - | $11,040 |
| Car Show | $10,737 | $10,737 | $2,772 | $7,965 |
| Total Events | $21,777 | $21,777 | $4,937 | $16,840 |
Filing and Contact Details
Filer
- Filer Name
- Putnam County Christian Learning
- EIN
- 83-0948593
- Phone
- 7064859530
- Address
- PO BOX 4514, EATONTON, GA 31024
Signing Officer
- Name
- Rebekah Coker
- Title
- Treasurer
- Phone
- 7064859530
- Signed
- 2024-11-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Accountants Resource LLC
- Address
- 599 OLD PHOENIX ROAD, EATONTON, GA 31024
- Preparer
- Margo Reynolds
- Phone
- 7064840304
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising & promotion 75 classroom supplies 48 office supplies 1,532 gas for busses 2,804 insurance 5,085 bank charges 25 computer & internet 1,068 non-investment depreciation 20,527 total 31,164”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 6,190 0 102,636 102,636 less accumulated depreciation 29,080 49,607 total 79,746 53,029”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 3,589”
Form 990-ez, Part III
“Organizatioin mission is to prepare students spiritually, emotionally, socially and academically with a biblically christian world vew to lead during school and after graduation.”
Raw XML Appendix155 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | REBEKAH COKER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7064859530 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 457 OCONEE SPRINGS RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | EATONTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 31024 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 110042 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 118912 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 64128 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -21436 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3001 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 189788 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 171941 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 21777 |
| IRS990EZ/GrossReceiptsAmt | 0 | 85905 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 189788 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 168352 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 189788 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 168352 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL GARDNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DENNIS CARR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | REBEKAH COKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 79746 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 53029 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31164 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ORGANIZATIOIN MISSION IS TO PREPARE STUDENTS SPIRITUALLY, EMOTIONALLY, SOCIALLY AND ACADEMICALLY WITH A BIBLICALLY CHRISTIAN WORLD VEW TO LEAD DURING SCHOOL AND AFTER GRADUATION. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 142 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PREPARE STUDENTS SPIRITUALLY, EMOTIONALLY, SOCIALLY AND ACADEMICALLY WITH A BIBICALLY CHRISTIAN WORLD VIEW TO LEAD DURING SCHOOL AND AFTER GRADUATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 102404 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 68097 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 4937 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 16840 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3589 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 102404 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 102404 |
| IRS990EZ/TotalRevenueAmt | 0 | 80968 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.PUTNAMCOUNTYCLC.ORG/ |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 64128 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 122399 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 161228 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 42113 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32138 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 422006 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 42392 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 422006 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 64128 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 122399 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 161228 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 42113 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32138 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 422006 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 422006 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 4937 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GOLF TOURNAMENT |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | CAR SHOW |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 11040 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 10737 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 21777 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 11040 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 10737 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 21777 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 16840 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 2772 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 2772 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 2165 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 2165 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING & PROMOTION 75 CLASSROOM SUPPLIES 48 OFFICE SUPPLIES 1,532 GAS FOR BUSSES 2,804 INSURANCE 5,085 BANK CHARGES 25 COMPUTER & INTERNET 1,068 NON-INVESTMENT DEPRECIATION 20,527 TOTAL 31,164 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 6,190 0 102,636 102,636 LESS ACCUMULATED DEPRECIATION 29,080 49,607 TOTAL 79,746 53,029 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 3,589 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ORGANIZATIOIN MISSION IS TO PREPARE STUDENTS SPIRITUALLY, EMOTIONALLY, SOCIALLY AND ACADEMICALLY WITH A BIBLICALLY CHRISTIAN WORLD VEW TO LEAD DURING SCHOOL AND AFTER GRADUATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REBEKAH COKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7064859530 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PUTNAM COUNTY CHRISTIAN LEARNING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PUTN |
| ReturnHeader/Filer/EIN | 0 | 830948593 |
| ReturnHeader/Filer/PhoneNum | 0 | 7064859530 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 4514 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EATONTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 31024 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 455408593 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCOUNTANTS RESOURCE LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 599 OLD PHOENIX ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | EATONTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 31024 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7064840304 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARGO REYNOLDS |
| ReturnHeader/ReturnTs | 0 | 2024-11-14T13:16:35-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $171,941
- Liabilities
- $3,589
- Net assets
- $168,352
- Revenue
- $80,968
- Expenses
- $102,404
- Net income
- -$21,436
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2023Detailed filing. Detailed filing data is available for this year. | $1.72 | $0.04 | $1.68 | $0.81 | $1.02 | $0.21 |
| 2022Detailed filing. Detailed filing data is available for this year. | $1.90 | $1.90 | $1.38 | $1.17 | $0.22 | |
| 2021Detailed filing. Detailed filing data is available for this year. | $1.68 | $0.00 | $1.68 | $1.61 | $0.64 | $0.98 |