2024-05-07T14:27:18-05:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 202178473 GREATER ATLANTA CHRISTIAN FOUNDATION INC % JOSHUA THOMASON GREA 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 SCOTT HARSH PRESIDENT 7702432000 2024-05-15 true SCOTT HARSH 999009999 SABRE J LINAHAN P01372980 4048746244 2024-05-15 2 2022 2023-04-26 12:10:37Z SCOTT HARSH 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 7339428 false X N/A X 2005 GA TO IMPROVE AND EXPAND THE MISSION OF GREATER ATLANTA CHRISTIAN SCHOOLS, INC., A 501(C)(3) ORGANIZATION. 17 12 0 17 0 0 0 0 0 2398558 246608 0 0 2398558 246608 0 0 0 0 0 0 0 0 0 319676 160609 319676 160609 2078882 85999 61127560 70950348 0 0 61127560 70950348 X THE GREATER ATLANTA CHRISTIAN FOUNDATION IS A SUPPORTING ORGANIZATION OF GREATER ATLANTA CHRISTIAN SCHOOLS, INC (FEIN 58-0960612). THE FOUNDATION IMPROVES AND EXPANDS THE MISSION OF GREATER ATLANTA CHRISTIAN SCHOOLS, INC BY SECURING FINANCIAL SUPPORT FROM A VARIETY OF SOURCES AND BY CONSIDERING AND SELECTING APPROPRIATE INVESTMENT OF THE ASSETS OF THE FOUNDATION FOR THE LONG-TERM BENEFIT OF THE FOUNDATION AND FOR GREATER ATLANTA CHRISTIAN SCHOOLS, INC. false false 0 SELECTING APPROPRIATE INVESTMENTS AND DETERMINING APPROPRIATE EXPENDITURES FOR THE LONG-TERM BENEFIT OF THE FOUNDATION AND FOR GREATER ATLANTA CHRISTIAN SCHOOLS, INC. 0 true false false false false false false false false true false true false false false true false true false false true false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false X 17 12 true false false false false false false true true false false true true true true true true true true false GA X JOSHUA THOMASON 7702432000 1575 INDIAN TRAIL ROAD NORCROSS GA 300932614 X SCOTT HARSH PRESIDENT OF GACS 5.0 55.0 X 0 339020 81293 DR JOSHUA THOMASON VP OF FINANCE AND OPS OF GACS 5.0 55.0 X 0 241181 70829 MAC SCHNEIDER BOARD CHAIRMAN 1.0 1.0 X 0 0 0 ANDY ADAMS BOARD MEMBER 1.0 1.0 X 0 0 0 JOE ARNOLD BOARD MEMBER 1.0 1.0 X 0 0 0 ED BASTIAN BOARD MEMBER 1.0 0.0 X 0 0 0 ULRICH BRECHBHL BOARD MEMBER 1.0 0.0 X 0 0 0 JAMES E COMBEE BOARD MEMBER 1.0 1.0 X 0 0 0 STEVE EATON BOARD MEMBER 1.0 1.0 X 0 0 0 LEE FREEMAN BOARD MEMBER 1.0 1.0 X 0 0 0 BART HARPER BOARD MEMBER 1.0 1.0 X 0 0 0 BILL LONG BOARD MEMBER 1.0 1.0 X 0 0 0 GARY LONG BOARD MEMBER 1.0 1.0 X 0 0 0 FERNANDO NASMYTH BOARD MEMBER 1.0 1.0 X 0 0 0 DR TODD STEWART BOARD MEMBER 1.0 1.0 X 0 0 0 JEFF STREET BOARD MEMBER 1.0 1.0 X 0 0 0 JIM TIDWELL BOARD MEMBER 1.0 1.0 X 0 0 0 JOHN WOOD BOARD MEMBER 1.0 1.0 X 0 0 0 TOM TABOR BOARD MEMBER 1.0 1.0 X 0 0 0 0 580201 152122 0 false true false RAYMOND JAMES ASSOCIATES INC 880 CARILLON PARKWAY ST PETERSBURG FL 33716 INV MGT COMPANY 160224 1 0 0 1710345 1710345 0 0 0 0 0 5629083 7092820 -1463737 -1463737 -1463737 0 0 0 0 0 0 0 0 0 0 246608 246608 0 0 0 0 0 0 0 0 0 0 104166 104166 0 0 0 0 56443 56443 0 0 0 0 0 0 0 0 0 0 0 0 0 160609 0 160609 0 X 0 0 370253 693571 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54553966 62518114 6203341 7738663 0 0 0 0 0 0 61127560 70950348 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 41283667 49142398 19843893 21807950 61127560 70950348 61127560 70950348 X 85999 6118455 3618334 X false true X true false X X 1 GREATER ATLANTA CHRISTIAN SCHOOLS INC 580960612 2 true 1981666 0 1 1981666 true false false false false false false false false false false false false false false true false false false 61127560 5600000 6365063 2142275 70950348 71333569 0 -7922663 2283346 61127560 56876187 370202 16485405 2398226 71333568 57349121 1028160 948702 2449796 56876187 58939213 70764 1819959 3480815 57349121 0.69000 0.10000 0.21000 false false 7738663 F 7738663 0 0 X SCHEDULE D PART V, LINE 4 THERE ARE CURRENTLY SIX MAJOR ENDOWMENT FUNDS OF THE GREATER ATLANTA CHRISTIAN FOUNDATION AND EACH IMPROVES OR EXPANDS THE MISSION OF GREATER ATLANTA CHRISTIAN SCHOOLS, INC. IN A SPECIFIC WAY. THE SIX MAJOR ENDOWMENT FUNDS ARE THE SUSTAINING ENDOWMENT, ACADEMIC SUPPORT ENDOWMENT, FACULTY QUALITY & GROWTH ENDOWMENT, CHRISTIAN LIFE ENDOWMENT, FINANCIAL AID ENDOWMENT, AND THE FACILITY CARE ENDOWMENT. SCHEDULE D PART X, LINE 2 GACS IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(30 OF THE INTERNAL REVENUE CODE (THE "CODE"). THE FOUNDATION IS RECOGNIZED AS A SUPPORTING ORGANIZATION OF GACS AND IS ALSO EXEMPT FROM INCOME TAXES. ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE IS SUBJECT TO INCOME TAXES. UNDER THE CODE, THE TAXABLE ACTIVITIES OF GRR, NHR, AND LIGHTHOUSE ARE ALLOWED TO BE REPORTED IN CONJUNCTION WITH ACTIVITIES OF GACS FOR TAX REPORTING PURPOSES. DURING 2023 AND 2022, ALL ACTIVITIES OF GRR, NHR, AND LIGHTHOUSE QUALIFY AS EXEMPT ACTIVITIES AND DO NOT GIVE RISE TO UNRELATED BUSINESS INCOME. THE SCHOOL ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE SCHOOL TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE SCHOOL IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE SCHOOL IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE JUNE 30, 2020. Central America and the Caribbean 0 0 Investments 0 0 0 0 false false false false false false X false true X X X X false false false false false false false false false SCOTT HARSH PRESIDENT OF GACS 339020 0 0 19358 62209 420587 0 DR JOSHUA THOMASON VP OF FINANCE AND OPS OF GACS 241181 0 0 12453 58650 312284 0 SCHEDULE J PART I, LINE 1A THE SAME COMMITTEE OF THE BOARD THAT DETERMINES OFFICER COMPENSATION ALSO APPROVED THE PAYMENT OF MEMBERSHIP FEES. THE MEMBERSHIPS ARE SEEN AS NECESSARY BUSINESS EXPENSES RELATED TO THE OFFICER'S ROLE IN THE ORGANIZATION. THE BENEFITS OBTAINED THROUGH THOSE MEMBERSHIPS (FUNDRAISING AND PUBLIC RELATIONS) FAR OUTWEIGH THE COSTS. SCHEDULE J PART I, LINE 1B THE RELATED SCHOOL PAYS MONTHLY MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS. SCHEDULE J PART II SCOTT HARSH RECEIVES COMPENSATION FROM A RELATED ORGANIZATION, GREATER ATLANTA CHRISTIAN SCHOOLS, INC. DR. THOMASON'S COMPENSATION IS PAID ENTIRELY BY THE SCHOOL; THEY RECEIVE NO COMPENSATION FROM GREATER ATLANTA CHRISTIAN FOUNDATION, INC. FORM 990, PART VI, SECTION A, LINE 2 JAMES E COMBEE (DIRECTOR) AND BART HARPER (DIRECTOR) - FAMILY RELATIONSHIP JAMES E COMBEE (DIRECTOR) AND TOM TABOR (DIRECTOR) - FAMILY RELATIONSHIP DR. TODD STEWART (DIRECTOR) AND JAMES J TIDWELL (DIRECTOR) - FAMILY RELATIONSHIP BART HARPER (DIRECTOR) AND TOM TABOR (DIRECTOR) - FAMILY RELATIONSHIP GARY LONG (DIRECTOR) AND BILL LONG (DIRECTOR) - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11A THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL BOARD MEMBERS OF GREATER ATLANTA CHRISTIAN FOUNDATION FOR THEIR REVIEW AT LEAST ONE WEEK BEFORE THE FILING DEADLINE. ALL QUESTIONS, COMMENTS, AND CORRECTIONS MADE BY THE BOARD MEMBERS ARE ADDRESSED BEFORE THE RETURN IS FILED. THE RETURN IS REVIEWED IN DETAIL BY THE EXTERNAL REPORTING COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12 ON AN ANNUAL BASIS THE BOARD REVIEWS THE CONFLICT-OF-INTEREST POLICY, COMPLETES THE QUESTIONNAIRE, AND ACKNOWLEDGES BY SIGNATURE THEIR COMPLIANCE WITH THE POLICY. THE QUESTIONNAIRES ARE REVIEWED BY THE BOARD, MANAGEMENT AND AUDITORS ANNUALLY. BOARD MEMBERS REFRAIN FROM BOTH DISCUSSION AND VOTING ON ALL MATTERS RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A NO COMPENSATION WAS PAID FROM THE GREATER ATLANTA CHRISTIAN FOUNDATION, INC. SCOTT HARSH AND Dr. JOSHUA THOMASON RECEIVE COMPENSATION FROM A RELATED ORGANIZATION, GREATER ATLANTA CHRISTIAN SCHOOLS, INC. MR. HARSH'S AND DR. THOMASON'S COMPENSATION IS PAID ENTIRELY BY THE SCHOOL; THEY RECEIVE NO COMPENSATION FROM GREATER ATLANTA CHRISTIAN FOUNDATION, INC. FORM 990, PART VI, SECTION B, LINE 15B THE GREATER ATLANTA CHRISTIAN FOUNDATION, INC. DOES NOT COMPENSATE ANY OFFICERS OR DIRECTORS; ALL COMPENSATION IS PAID BY THE RELATED SCHOOL, GREATER ATLANTA CHRISTAN SCHOOL. THE EXTERNAL REPORTING AND COMPENSATION (ERC) COMMITTEE IS MADE UP OF INDEPENDENT BOARD MEMBERS AND IS RESPONSIBLE FOR DETERMINING AND SETTING THE ANNUAL COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES OF GACS. THE COMMITTEE USES COMPARABILITY DATA FROM MISBO, NAIS, AND OTHER APPLICABLE ORGANIZATIONS AND SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 THE GAC FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 3,618,334 TRANSFERS TO A RELATED ORGANIZATION GREATER ATLANTA CHRISTIAN SCHOOLS INC 1575 INDIAN TRAIL ROAD NORCROSS GA 30093 580960612 SCHOOL GA 501(C)(3) 2 NA false false false false false true false false false false false false false false true true true false true true