2025-11-12T12:08:22-05:00 2025-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-07-01 261565502 THE MURRAY ARTS CENTER FOUNDATION INC % KEVIN SMITH MURR 7705780182 1275 STANLEY ROAD KENNESAW GA 30152 DR MATT KERLIN HEAD OF SCHOOL 7705780182 2025-11-17 true true SABRE J LINAHAN P01372980 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z DR MATT KERLIN 1275 STANLEY ROAD KENNESAW GA 30152 0 false X WWW.MTPARANSCHOOL.COM X 2007 GA THE FOUNDATION IS A SUPPORTING ORGANIZATION ORGANIZED FOR HOLDING AND MANAGING REAL PROPERTY FOR THE EXCLUSIVE BENEFIT OF MT. PARAN CHRISTIAN SCHOOL, INC. 6 6 0 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 628703 611506 628703 611506 -628703 -611506 9383415 9035282 5892552 5698195 3490863 3337087 X THE FOUNDATION IS A SUPPORTING ORGANIZATION ORGANIZED FOR HOLDING AND MANAGING REAL PROPERTY FOR THE EXCLUSIVE BENEFIT OF MT. PARAN CHRISTIAN SCHOOL, INC., AN EDUCATIONAL AND RELIGIOUS ORGANIZATION DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) OF THE INTERNAL REVENUE CODE. false false 611506 ALL PROGRAM SERVICE ACCOMPLISHMENTS ARE FOR THE FOUNDATION'S EXPENSES INCURRED RELATING TO HOLDING PROPERTY FOR THE SUPPORT OF ITS SUPPORTED ORGANIZATION MT. PARAN CHRISTIAN SCHOOL, INC. THIS IS THE ONLY PROGRAM FOR WHICH THE FOUNDATION EXISTS. 611506 true false false false false false false false false false true false false false false true false true false false false 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 true 0 0 0 false false false false false false false false X 6 6 true false false false false false false true true false false true true true true true true false false false GA X KEVIN SMITH 7705780182 1275 STANLEY RD KENNESAW GA 30152 Dr Matt Kerlin Head of School 1.0 40.0 X X 0 155128 45634 Kevin Smith CFO 1.0 40.0 X 0 99240 11617 Kathleen McCook Managing Director 1.0 40.0 X 0 79479 11061 Rob Chaput Board Member 1.0 0.0 X 0 0 0 Tom Dozier Board Member 1.0 0.0 X 0 0 0 Ron Mulkey Board Member 1.0 0.0 X 0 0 0 Cindy Rainey Secretary 1.0 0.0 X 0 0 0 Kelly Boudreau Board Member 1.0 0.0 X 0 0 0 0 333847 68312 0 false true false 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 263373 263373 0 346381 346381 0 AMORTIZATION 1752 1752 611506 611506 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16588445 7588827 9345999 8999618 0 0 0 0 0 0 0 0 37416 35664 9383415 9035282 11144 10928 0 0 0 0 0 0 0 0 0 0 5881408 5687267 0 0 0 0 5892552 5698195 X 3490863 3337087 0 0 3490863 3337087 9383415 9035282 X -611506 457730 X false true X true false X X X 1 MT PARAN CHRISTIAN SCHOOL INC 582273158 2 true 611506 0 1 611506 0 true false false false false false false false false false false false false false false true false 1593786 1593786 13227214 6694320 6532894 1767445 894507 872938 8999618 0 0 X SCHEDULE D PART X LINE 2 MPCS and the Foundation are tax exempt entities under Section 501(c)(3) of the Internal Revenue Code (the "Code"). Only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to income taxes. 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 Taxes Topic of the Financial Accounting Standards Codification. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2022. false false false false false false false true false Dr Matt Kerlin Head of School 153161 217 1750 28750 17240 201118 SCHEDULE J PART I LINE 7 BONUS PAYMENTS ARE PAID BASED ON PERFORMANCE. SCHEDULE J PART III DR. MATT KERLIN RECEIVES COMPENSATION FROM A RELATED ORGANIZATION, MT. PARAN CHRISTAN SCHOOL, INC. ; HE RECEIVES NO COMPENSATION FROM THE MURRAY ARTS CENTER FOUNDATION, INC. THE DOZIER CENTRE FOR PERFORMING AR APPOINTS 1 DIRECTOR 457730 NOTE P&I PAID BY MACF false schedule l - additional information IN A PRIOR YEAR THE MURRAY ARTS CENTER FOUNDATION, INC. ENTERED INTO A PROMISSORY NOTE AGREEMENT FOR THE property. THE TRANSACTIONS BETWEEN THE MURRAY ARTS CENTER FOUNDATION, INC. AND THE DOZIER CENTRE FOR THE PERFORMING ARTS, INC. ARE THE ACTUAL CASH REPAYMENTS FOR PRINCIPAL AND INTEREST MADE BY THE MURRAY ARTS CENTER FOUNDATION, INC. TO THE DOZIER CENTRE FOR THE THE PERFORMING ARTS, INC. DURING THE FISCAL YEAR. FORM 990, PART VI, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE 990 WILL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER OF THE PARENT CORPORATION, AND IS SUBJECT TO REVIEW BY THE OFFICER THAT SIGNS THE 990. THE 990 IS ALSO SUBJECT TO REVIEW BY MEMBERS OF ITS BOARD OF TRUSTEES. FORM 990, PART VI, LINE 12C ENFORCEMENT OF CONFLICTS POLICY BOARD MEMBERS ARE REQUIRED TO ANSWER A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURES EXPLANATION GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VII MURRAY ARTS CENTER FOUNDATION DOES NOT COMPENSATE ANY OFFICERS OR DIRECTORS. COMPENSATION REPORTED ON PART VII AND SCHEDULE J IS PAID BY ITS RELATED ORGANIZATION, MT PARAN CHRISTIAN SCHOOL. FORM 990, PART XI, LINE 9 - TRANSFER FROM RELATED ORGANIZATION TRANSFER FROM RELATED ORGANIZATION 457,730 MT PARAN CHRISTIAN SCHOOL INC 1275 STANLEY RD KENNESAW GA 30152 582273158 PARENT GA 501(c)(3) 2 NA false false false false false false false false false false false false false true true false false false false true