2024-08-01T16:05:32-04:00 2023-05-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2022-06-01 581083283 FIRST PRESBYTERIAN DAY SCHOOL INC FIRS 4784776505 5671 CALVIN DRIVE MACON GA 31210 CHARLIE PARRISH CFO 4784776506 2024-08-01 true true TERESA F BEHRMAN P01055799 4787466277 2024-08-01 2022 2024-08-08 14:25:15Z JOHN PATTERSON 5671 CALVIN DR MACON GA 31210 16257256 false X WWW.FPDMACON.ORG X 1970 GA TO EDUCATE AND EQUIP STUDENTS TO CHANGE THE WORLD FOR GOD'S GLORY. 14 14 270 0 1334734 2620745 10451635 11061172 353909 166825 805461 938307 12945739 14787049 0 0 7492313 8470166 0 164502 4928262 5619345 12420575 14089511 525164 697538 21502884 24160330 6561052 8720338 14941832 15439992 TO EDUCATE AND EQUIP STUDENTS TO CHANGE THE WORLD FOR GOD'S GLORY. false false 10962722 11061172 WE ARE A CHURCH RELATED PRIVATE SCHOOL FOR STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH TWELFTH GRADE 10962722 true true false false false false true false false true true true false true true false true false true false false false false false false false false false false true true false false false false false false false false false false true false false false false false false false false true 75 0 true 270 false false false false false false false false false false false false false false false X 14 14 false false false false false false false true true false false false true true true true true false false false GA X CHARLIE PARRISH 4784776505 5730 SWEETBRIAR TRAIL MACON GA 31210 JOHN PATTERSON HEAD OF SCHO 40.00 X 305163 0 214 CHARLIE PARRISH CFO 40.00 X 139890 0 3064 JOEY BRUMBELOW TRUSTEE X 0 0 0 ELLIOTT EVERITT TRUSTEE X 0 0 0 TERRI HARPER TRUSTEE X 0 0 0 GEORGE JONES TRUSTEE X 0 0 0 PHILLIP JONES TRUSTEE X 0 0 0 TRACY JONES TRUSTEE X 0 0 0 BRANDI JUSTICE TRUSTEE X 0 0 0 JOHN KITCHENS TRUSTEE X 0 0 0 CHIP MILLER TRUSTEE X 0 0 0 JD MILLER TRUSTEE X 0 0 0 MARTHA PEARSON TRUSTEE X 0 0 0 SILAS PEED TRUSTEE X 0 0 0 JACK PYLES TRUSTEE X 0 0 0 AMY WALTHALL TRUSTEE X 0 0 0 KATIE WHITE TRUSTEE X 0 0 0 CALDER WILLINGHAM TRUSTEE X 0 0 0 445053 3278 2 false true false 1267049 1353696 62151 2620745 TUITION 611600 9801997 9801997 DINING FEES 611600 573235 573235 OTHER FEES 624410 463757 463757 DAYCARE 722210 222183 222183 11061172 139080 139080 1497952 1470207 27745 27745 27745 CLASS & CLUB REVENUE 533960 533960 SPIRIT SHOP SALES 226250 226250 MISCELLANEOUS 178097 178097 938307 14787049 12166304 X 441775 441775 6573771 5963214 469965 140592 965457 820638 144819 489163 415789 73374 6401 6401 34869 34869 126705 126705 78065 78065 73604 44747 5378 23479 469389 398981 70408 990764 842149 148615 142587 3985 138602 MAINTENANCE & REPAIRS 639293 420320 218973 DINING 622055 622055 CLASS & CLUB ACTIVITIES 465450 465450 UTILITIES 359596 359596 1610567 965394 644742 431 14089511 10962722 2962287 164502 1177418 941139 1021361 1677201 59740 27008 9690 124085 132250 79485 32265331 16952756 14851268 15312575 951012 867642 3006159 2651770 293986 2479425 21502884 24160330 820033 1059024 541292 668664 5037771 5817222 109415 161956 1066013 6561052 8720338 X 9247770 10089745 5694062 5350247 14941832 15439992 21502884 24160330 X 697538 -152068 -47310 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 101.60 1 false 3226255 2600 3228855 3221316 4939 3226255 3278002 9544 66230 3221316 3292802 16200 31000 3278002 3282532 10270 3292802 1.00000 false false 2811327 2811327 21216048 11392410 9823638 3221324 1513285 1708039 427161 264533 162628 4589471 3782528 806943 15312575 MUTUAL FUNDS 2322881 F EXCHANGE TRADED & CLOSED END FUNDS 328889 F 2651770 ERC CREDIT RECEIVABLE 1267049 RIGHT-OF-USE ASSETS 1044936 FUNDS HELD IN TRUST BY OTHERS 108875 CASH SURRENDER VALUE 51250 OTHER RECEIVABLES 7315 2479425 FINANCE LEASE LIABILITY 1018703 INTEREST RATE SWAP LIABILITY 47310 1066013 14605671 -152068 18000 -47310 -181378 14787049 14787049 14107511 18000 18000 14089511 14089511 SCHEDULE D, PAGE 1, PART II, LINE 9 THE LAND IS INCLUDED IN NET PROPERTY AND EQUIPMENT REPORTED ON THE STATEMENT OF FINANCIAL POSITION. SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE INVESTED TO PROVIDE INVESTMENT INCOME WHICH IS RESTRICTED TO SUPPLEMENT FUNDING FOR NEED BASED TUITION ASSISTANCE, FACULTY DEVELOPMENT INITIATIVES AND ACADEMIC PROGRAMS. SCHEDULE D, PAGE 4, PART XI, LINE 2D INTEREST RATE SWAP -47,310 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 POLICY IS PUBLICIZED IN LOCAL NEWSPAPER EACH YEAR PRIOR TO TESTING FOR THE UPCOMING SCHOOL YEAR. IT IS ALSO INCLUDED IN THE ADMISSIONS MATERIAL AND PUBLICATIONS DESIRED FOR MASS DISTRIBUTION. X X false false false false false false false false false JOHN PATTERSON HEAD OF SCHOOL 232341 58811 14011 214 305377 A BOND SERIES A 2022-06-16 5018699 PAYOFF 2014 SERIES BOND false false false B BOND SERIES B 2022-06-16 2100000 PAY ISSUANCE COSTS AND FUND CAPITAL RELATED PROJECTS false false false A 5018699 false false true true B 96007 919412 false false false true A false false false false false false false B false false false false false false false A false false false false false false false false false B false false false false false false false false false A false B false PURPOSE OF ISSUE DESCRIPTION BOND SERIES A PAYOFF 2014 SERIES BOND PURPOSE OF ISSUE DESCRIPTION BOND SERIES B PAY ISSUANCE COSTS AND FUND CAPITAL RELATED PROJECTS X 5 62151 false false false FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, A DRAFT OF THE COMPLETED FORM 990 IS E-MAILED TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE SCHOOL'S CHIEF FINANCIAL OFFICER AND THE ACCOUNTS PAYABLE ADMINISTRATOR REVIEW A LIST OF VENDORS TO IDENTIFY IF ANY VENDOR WOULD HAVE A RELATIONSHIP WITH THE SCHOOL THAT EXTENDS BEYOND THE SCOPE OF A VENDOR RELATIONSHIP. RELATIONSHIPS INCLUDE BOARD MEMBERSHIP, FAMILY, ALUMNI, PARENTS OF CURRENTLY ENROLLED STUDENTS, AND MEMBERSHIP IN THE SCHOOL'S FOUNDING CHURCH, FIRST PRESBYTERIAN CHURCH OF MACON, GEORGIA. THE LIST IS THEN PRESENTED TO AND REVIEWED BY THE BOARD OF TRUSTEES, WHO REVIEW THE LEGITIMACY OF EACH RELATIONSHIP AND VOTE TO EITHER CONTINUE OR REJECT ITS CONTINUATION. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL'S ORGANIZATION DOCUMENTS ARE FILED AT THE SCHOOL'S OFFICE AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E OTHER ACTIVITY EXPENSE 281,785 0 0 INTERNATIONAL STUDENT 174,854 0 0 TECHNOLOGY 82,621 85,660 0 BOOKSTORE 168,024 0 0 GROUNDSKEEPING 0 147,974 0 TEACHING AIDS/TEXTBOOKS 114,024 0 0 MISCELLANEOUS 2,716 104,656 0 BUSINESS FEES 0 104,373 0 SUPPLIES 0 77,183 0 HEADMASTER EXPENSE 0 52,680 0 MEMBERSHIP DUES 52,548 0 0 FACULTY DEVELOPMENT 24,691 0 0 LIBRARY 23,915 0 0 SUMMER MAINT PROJECTS 0 20,998 0 ADMISSIONS 0 20,307 0 DAYCARE EXPENSES 16,889 0 0 TESTING 16,109 0 0 TELEPHONE 0 12,750 0 POSTAGE 0 9,761 0 DRUG SCREENING 6,110 0 0 PROPERTY TAXES 0 6,065 0 CONTINGENCIES 0 2,335 0 FACULTY RECRUITING 780 0 0 FUNDRAISING EXPENSES 0 0 431 ELEMENTARY PRINCIPAL EXP 328 0 0 TOTAL 965,394 644,742 431 FORM 990, PART XI, LINE 9 INTEREST RATE SWAP -47,310