2026-04-13T14:34:48-04:00 2025-05-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2024-06-01 581083283 FIRST PRESBYTERIAN DAY SCHOOL INC FIRS 4784776505 5671 CALVIN DRIVE MACON GA 31210 DAVID BEARCHELL CFO 4784776506 2026-04-13 true true TERESA F BEHRMAN P01055799 4787466277 2026-04-13 2024 2025-03-06 01:10:19Z DAVID BEARCHELL 5761 CALVIN DR MACON GA 31210 16969670 false X WWW.FPDMACON.ORG X 1970 GA TO EDUCATE AND EQUIP STUDENTS TO CHANGE THE WORLD FOR GOD'S GLORY. 14 14 257 0 2400132 2538879 11687070 12235874 405490 534442 942790 1005198 15435482 16314393 0 0 9038330 8991357 0 166625 6068700 6407635 15107030 15398992 328452 915401 25784338 26088675 9340777 8745932 16443561 17342743 TO EDUCATE AND EQUIP STUDENTS TO CHANGE THE WORLD FOR GOD'S GLORY. false false 11936544 12235874 WE ARE A CHURCH RELATED PRIVATE SCHOOL FOR STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH TWELFTH GRADE 11936544 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 false false false false false false false false false true 76 0 true 257 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 DAVID BEARCHELL 4784776505 5761 CALVIN DR MACON GA 31210 X JOHN PATTERSON HEAD OF SCHO 40.00 X 302744 0 219 DOUG COLE TRUSTEE X 0 0 0 ELLIOTT EVERITT TRUSTEE X 0 0 0 AMANDA FIEBIG TRUSTEE X 0 0 0 TERRI HARPER TRUSTEE X 0 0 0 BOB JOHNSON TRUSTEE X 0 0 0 JEREMY JOHNSON TRUSTEE X 0 0 0 PHILLIP JONES TRUSTEE X 0 0 0 JOHN KITCHENS TRUSTEE X 0 0 0 BEN MCELREATH TRUSTEE X 0 0 0 CHIP MILLER TRUSTEE X 0 0 0 JD MILLER TRUSTEE X 0 0 0 SILAS PEED TRUSTEE X 0 0 0 KRYSTAL REEVES TRUSTEE X 0 0 0 JEROME STRICKLAND TRUSTEE X 0 0 0 KATIE WHITE TRUSTEE X 0 0 0 CALDER WILLINGHAM TRUSTEE X 0 0 0 DAVID BEARCHELL CFO 40.00 X 0 0 0 302744 219 1 false true false 2538879 2538879 TUITION 611600 10935204 10935204 DINING FEES 611600 607208 607208 OTHER FEES 624410 472699 472699 DAYCARE 722210 220763 220763 12235874 438063 438063 751656 655277 96379 96379 96379 CLASS & CLUB REVENUE 557399 557399 MISCELLANEOUS 235971 235971 SPIRIT SHOP SALES 211828 211828 1005198 16314393 13775514 X 7273332 6182332 950484 140516 1216628 1034134 182494 501397 426187 75210 41462 41462 62922 62922 82326 50158 6059 26109 299443 254527 44916 1343999 1142399 201600 237345 5268 232077 DINING 650052 650052 MAINTENANCE & REPAIRS 554896 275741 279155 CLASS & CLUB ACTIVITIES 490367 490367 UTILITIES 463053 463053 2181770 1425379 756391 15398992 11936544 3295823 166625 311786 941021 4010592 2824576 16663 300796 101735 66770 195071 222996 33401844 18876623 14851036 14525221 902777 955075 3065058 4373634 2329620 1878586 25784338 26088675 1086581 1073854 806450 830544 6767949 6593117 79035 46621 600762 201796 9340777 8745932 X 9390904 8593169 7052657 8749574 16443561 17342743 25784338 26088675 X 915401 38500 -54719 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 101.60 1 false 4283718 8600 4292367 3228855 1054863 4283718 3226255 2600 3228855 3221316 4939 3226255 3278002 9544 66230 3221316 1.00000 false false 2865380 2865380 21863569 12482036 9381533 3228324 1894321 1334003 472823 345899 126924 4971748 4154367 817381 14525221 MUTUAL FUNDS 3916034 F EXCHANGE TRADED & CLOSED END FUNDS 457600 F 4373634 ERC CREDIT RECEIVABLE 1320940 RIGHT-OF-USE ASSETS 288220 FUNDS HELD IN TRUST BY OTHERS 108875 INTEREST RATE SWAP 105430 CASH SURRENDER VALUE 55121 1878586 FINANCE LEASE LIABILITY 201796 201796 16298174 38500 -54719 -16219 16314393 16314393 15398992 15398992 15398992 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 -54,719 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. false false false false false false false false false JOHN PATTERSON HEAD OF SCHOOL 242375 42861 17508 219 302963 A BOND SERIES A 2022-06-16 5018699 false false false B BOND SERIES B 2022-06-16 2100000 false false false A false false false false B false false false false 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 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 INTERNATIONAL STUDENT 444,168 0 0 TECHNOLOGY 246,617 86,269 0 OTHER ACTIVITY EXPENSE 299,211 0 0 GROUNDSKEEPING 0 187,129 0 BOOKSTORE 158,561 0 0 TEACHING AIDS/TEXTBOOKS 131,948 0 0 HEADMASTER EXPENSE 0 117,875 0 BUSINESS FEES 0 102,613 0 MISCELLANEOUS 2,251 83,218 0 SUPPLIES 0 72,341 0 MEMBERSHIP DUES 58,073 0 0 SUMMER MAINT PROJECTS 0 43,806 0 LIBRARY 23,572 0 0 FACULTY DEVELOPMENT 23,512 0 0 ADMISSIONS 0 22,870 0 DAYCARE EXPENSES 16,997 0 0 TESTING 16,436 0 0 TELEPHONE 0 15,056 0 POSTAGE 0 8,862 0 PROPERTY TAXES 0 8,376 0 CONTINGENCIES 0 7,976 0 DRUG SCREENING 3,315 0 0 ELEMENTARY PRINCIPAL EXP 459 0 0 FACULTY RECRUITING 259 0 0 TOTAL 1,425,379 756,391 0 FORM 990, PART XI, LINE 9 INTEREST RATE SWAP -54,719