2024-05-13T08:33:20-04:00 2023-06-30 205333727 THE RAINEY ACCOUNTING FIRM LLC 250 NORTHSIDE CROSSING MACON GA 312102296 990 2022-07-01 581795475 COVENANT ACADEMY INC COVE 4784710285 4652 AYERS RD MACON GA 312104511 RICHARD BROWN CHAIRMAN 4784710285 2023-05-09 true RICHARD BROWN XXX-XX-XXXX false JEB L RAINEY CPA P00201910 4783142692 2024-05-09 2022 2023-04-26 12:10:37Z RICHARD BROWN 2905550 false X WWW.COVENANTACADMEY.NET X 1986 GA TO ASSIST CHRISTIAN PARENTS IN THE EDUCATION OF THEIR CHILDREN. 7 7 78 60 0 468060 217652 2580171 2614277 -48819 10816 62192 37488 3061604 2880233 0 0 1944545 1929014 0 0 1111535 1048977 3056080 2977991 5524 -97758 5179469 4799222 6134801 5880713 -955332 -1081491 TO ASSIST CHRISTIAN PARENTS IN THE EDUCATION OF THEIR CHILDREN. false false 2293737 2614277 COVENANT ACADEMY OPERATES A SCHOOL FROM A CHRISTIAN PERSPECTIVE, SERVING APPROXIMATELY 322 STUDENTS IN GRADES K-3 THROUGH 12. 2293737 true true false false false false false false false false true false false false false false false false true false false false false false true false false false false false false false false false true false false false false false false false true false false false false true 22 0 78 true false false false false false false false false false false false false X 7 7 true false false false false true false true true false false true true true true false false true true false GA X MICHELLE ALLEN 4784710285 4562 AYERS ROAD MACON GA 31210 MARNI FARR BD. DIR & KI 40.00 X 34168 0 0 LAURA SIMS DIRECTOR & T 40.00 X 26559 0 0 RICHARD BROWN CHAIRMAN 6.00 X X 0 0 0 JULIE CARTER DIRECTOR 1.00 X 0 0 0 LARRY GOTT DIRECTOR 1.00 X 0 0 0 PHILLIP JOHNSON DIRECTOR 1.00 X 0 0 0 TA WHITE DIRECTOR & T 1.00 X 0 0 0 CONNIE WOOD DIRECTOR 1.00 X 0 0 0 60727 false false false 217652 217652 TUITION, MATRIC. & APP FEES 3356752 3356752 OTHER REVENUES 103970 103970 OTHER FEES 59232 59232 FINANCIAL AID & DISCOUNTS -905677 -905677 2614277 10816 10816 62805 25317 37488 2880233 2614277 10816 1832545 1368726 463819 96469 74702 21767 11945 11945 11960 11960 11671 11671 10737 10737 10114 10114 242099 229994 12105 197680 187796 9884 182021 172914 9107 50525 50525 ATHLETIC & AFTER SCHOOL P 91864 91864 CURRICULUM 45924 45924 CLASS ACTIVITY EXPENSES 36420 36420 BILLING SERVICE FEES 21451 21451 124566 85397 39169 2977991 2293737 684254 0 525353 533528 196098 216365 81823 96037 3592 4234 7449231 3515045 4111409 3934186 1800 1260 259394 13612 5179469 4799222 229038 234766 520011 450789 5385752 5195158 6134801 5880713 X -1096315 -1353504 140983 272013 -955332 -1081491 5179469 4799222 X -97758 -28401 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 534390 534390 6337264 3193729 3143535 577577 321316 256261 3934186 2905551 25318 25318 2880233 2880233 3031696 53705 53705 2977991 2977991 SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 25,317 BOOK TAX DIFF - DISPOSITION OF ASSETS 0 ROUNDING 1 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP) 25,317 ROUNDING DIFFERENCES -13 BOOK / TAX DEPRECIATION DIFFERENCE 28,401 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE POLICY STATEMENT IS PUBLISHED IN LOCAL PUBLICATIONS; INCLUDED IN PROMOTIONAL BROCHURES, APPLICATIONS AND STUDENT HANDBOOKS. BOOSTER CLUB EV 34720 34720 5197 CAP FUNDRAISER 8456 8456 9364 1 6811 6811 5370 49987 49987 19931 19931 30056 KALEIGH JOHNSON DAUGHTER OF BD MEMBR 6475 FINANCIAL AID TUITION ASSISTANCE MAKENNA JOHNSON DAUGHTER OF BD MEMBR 1475 FINANCIAL AID TUITION ASSISTANCE SCHEDULE L, PART V ON PART III, LINES 1 & 2, WE HAVE REPORTED THAT KALEIGH AND MAKENNA JOHNSON WERE AWARDED FINANCIAL AID BY THE FINANCIAL AID COMMITTEE. THESE AWARDS WERE EVALUATED AND THE DECISION MADE IN THE SAME MANNER AS ALL FINANCIAL AID AWARDS. KALEIGH AND MAKENNA ARE THE DAUGHTERS OF PHILLIP JOHNSON, WHO IS A BOARD MEMBER OF THE SCHOOL. ANY FINANCIAL AID DECISIONS MADE BY THE FINANCIAL AID COMMITTEE WOULD HAVE BEEN WITHOUT ANY INPUT FROM PHILLIP JOHNSON IN ANY WAY, FURTHERMAORE PHILLIP IS NOT A MEMBER OF THE FINANCIAL AID COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 2 PHILLIP JOHNSON KRISTI JOHNSON BOARD MEMBER DIR OF OPER SPOUSE MARNI FARR MARNI FARR BOARD MEMBER KIND'RGN DIR SELF LAURA SIMS LAURA SIMS BOARD MEMBER TEACHER SELF FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE CURRENT MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE CPA WHO PREPARES THE FORM 990 AND RELATED SCHEDULES REVIEWS THE TAX FORMS IN DETAIL WITH THE CHAIRMAN OF THE BOARD. THE REMAINDER OF THE BOARD IS GIVEN COPIES FOR REVIEW AND COMMENT PRIOR TO THE FILING OF THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, A PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE ALL COMPENSATION ARRANGEMENTS AND BENEFIT ARRANGEMENTS; CONFORMITY TO WRITTEN POLICIES OF THE CORPORATION AND THAT FURTHER CHARITABLE PURPOSES DOES NOT RESULT IN IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD CONSIDERS RELEVANT COMPENSATION DATA AND SETS THE COMPENSATION FOR THE HEADMASTER. THIS IS VOTED ON BY THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD CONSIDERS RELEVANT COMPENSATION DATA AND SETS THE COMPENSATION FOR THE HEADMASTER OR ANY OFFICERS THAT ARE COMPENSATED. THIS IS VOTED ON BY THE FULL BOARD. IN THE EVENT THE COMPENSATION IS FOR AN OFFICER WHO IS ALSO A BOARD MEMBER, THE MEMBER THAT IT PERTAINS TO DOES NOT PARTICIPATE IN THE VOTE. FORM 990, PAGE 6, PART VI, LINE 19 THE OFFICE OF THE HEADMASTER MAY BE CONTACTED AT ANY TIME AND A REQUEST FOR REVIEW OF THE DOCUMENTS CAN BE MADE. FORM 990, PART XI, LINE 9 DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP 25,317 BOOK TAX DIFF - GAIN ON DISPOSITION 0 DIRECT COSTS (PART VIII, LINE 8B) (IN FIN STMT EXP -25,317 BOOK / TAX DEPRECIATION DIFF -28,401 ROUNDING ON DEPR 0 ROUNDING 0 TOTAL -28,401 MACON DIVISION PROPERTIES LLC 4562AYERS ROAD MACON GA 312104511 205390874 REAL ESTAT GA 150496 COVENANT ACADEMY INC