2024-05-15T17:54:30-05:00 2023-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2022-07-01 825362510 FIRST PRESBYTERIAN ACADEMY INC FIRS 8646785107 829 GARLINGTON RD GREENVILLE SC 29615 HARRY USSERY DIRECTOR OF OPERATIONS 8646785107 2024-05-15 1 HARRY USSERY 999009999 0 DAVID A SMITH P00045703 8642321040 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOEL TOM ROE 829 GARLINGTON RD GREENVILLE SC 29615 6225397 0 X WWW.FIRSTPRESACADEMY.COM X 2018 SC 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. 8 8 135 50 0 0 1668574 394412 5250931 5807018 1906 23967 80639 0 7002050 6225397 0 0 0 0 3570739 3691811 0 0 212518 1654090 1730378 5224829 5422189 1777221 803208 6444697 8676298 3200811 4629204 3243886 4047094 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. 0 0 4660102 5807018 FIRST PRESBYTERIAN ACADEMY, INC PROVIDES A QUALITY COLLEGE PREPARATORY CHRISTIAN EDUCATION FOR GRADES K2-12 4660102 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 135 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 SC X HARRY USSERY 8646785107 829 GARLINGTON RD GREENVILLE SC 29615 BRANDI BRADY FINANCE DIRECTOR 40.00 X 57095 0 7905 CHRIS WRIGHT BOARD CHAIR 2.00 X 0 0 0 M LEE POWELL IV BOARD VICE CHAIR 1.00 X 0 0 0 DEBBIE MARTIN BOARD MEMBER 1.00 X 0 0 0 BILL KNIGHT BOARD MEMBER 1.00 X 0 0 0 FRED GRANT BOARD MEMBER 1.00 X 0 0 0 LARRY BLOOMER BOARD MEMBER 1.00 X 0 0 0 JOHN WARD BOARD MEMBER 1.00 X 0 0 0 HEATHER DEVINE BOARD MEMBER 1.00 X 0 0 0 TOM ROE HEAD OF SCHOOL 40.00 X 111150 0 0 168245 0 7905 1 0 0 0 0 394412 394412 TUITION AND FEES 611110 4093063 4093063 PROGRAMS 611110 1455943 1455943 OTHER INCOME 611710 258012 258012 5807018 23967 23967 6225397 5807018 0 23967 X 3177462 2617621 370997 188844 288207 265979 11994 10234 226142 186298 26404 13440 10000 10000 101187 101187 68263 68263 50070 50070 44960 44960 525808 446937 78871 2481 2481 89175 75799 13376 183063 155604 27459 9498 9498 SCHOOL SERVICES 309078 309078 STUDENT SERVICES 195822 195822 ATHLETICS 65384 65384 CLASSROOM SUPPLIES AND 37063 37063 38526 30539 7987 5422189 4660102 549569 212518 9709 923556 3589007 2005662 12692 28438 117237 132582 5440998 616704 2716052 4824294 0 761766 6444697 8676298 519964 596166 1310847 1413038 1370000 2620000 3200811 4629204 X 2338166 3520252 905720 526842 3243886 4047094 6444697 8676298 803208 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 915000 915000 3539208 310893 3228315 673203 203081 470122 313587 102730 210857 4824294 OTHER CURRENT ASSETS 4821 CONSTRUCTION IN PROGRESS 756945 761766 X 6225397 0 6225397 0 6225397 5422189 0 5422189 0 5422189 PART X, LINE 2: NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE SCHOOL HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF FASB ASC. THIS GUIDANCE ADDRESSES THE ACCOUNTING UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES RELATED GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. THE SCHOOL HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL AND DISCLOSURE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE 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. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD MEMBERS RECEIVED AND REVIEW COPIES OF THE FORM 990 BEFORE IT IS FILED. IT IS DISCUSSED IN EITHER A REGULARLY SCHEDULED OR A CALLED MEETING OF THE BOARD SO THAT EACH MEMBER MAY BE FAMILIAR WITH IT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS OF FIRST PRESBYTERIAN ACADEMY, INC. ARE AVAILABLE FOR REVIEW BY INTERESTED PARTIES UPON REQUEST. THE DOCUMENTS INCLUDE THE BYLAWS, THE FORM 1023, THE POLICY MANUAL (WHICH INCLUDES THE CONFLICT OF INTEREST POLICY) AND THE FINANCIAL STATEMENTS, INCLUDING THE FORM 990. REASONABLE ADVANCED NOTICE IS REQUIRED FOR MAKING THEM AVAILABLE. FORM 990, PART IX, LINE 11G OTHER OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 101,187. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,187. FORM 990, PART IX, LINE 24E MISCELLNAEOUS EXPENSE: PROGRAM SERVICE EXPENSES 26,566. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,566. FUNDRAISING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,987. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,987. BAD DEBTS: PROGRAM SERVICE EXPENSES 3,973. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,973. FORM 990, PART XII, LINE 2C: SELECTION OF AUDITOR AND OVERSIGHT OF THE AUDIT - THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.