{"success":true,"data":{"_id":825362510,"filings":[{"Organization":{"value":null,"Person":["Tom Roe","Chris Wright","Lee Powell","Debbie Martin","Harry Ussery","Bill Knight","Dixon Cunningham","Larry Bloomer","John Ward","Heather Devine"],"Title":["Head of School","Board Chair","Board Vice Chair","Board Member","Board Member","Board Member","Board Member","Board Member","Board Member","Board Member"],"Hours":[40.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[105651,0,0,0,0,0,0,0,0,0],"Direct compensation":[105651,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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.","year":2020,"name":"First Presbyterian Academy Inc","phone":8646785107,"website":"www.firstpresacademy.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Tom Roe","year_formation":2018,"state_legal_domicile":"SC","total_volunteers":50,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"829 Garlington Rd, Greenville, SC, 29615, USA","city":"Greenville","state":"SC","country":"USA","zip_code":29615},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":164,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":164,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5717317,"Contributions":{"value":1016316,"Other contributions":296453,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":719863,"Related organizations":0},"Program revenue":{"value":4650674,"Total revenue":{"value":4650674,"Tuition & Fees":3547649,"Other Programs":1103025},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3225,"Investment income total":3225,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":47102,"Other total":47102,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5144362,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3757945,"Current officers":121495,"Disqualified persons":0,"Other salaries and wages":3108888,"Pension plan contributions":0,"Other employee benefits":296618,"Payroll taxes":230944},"Other expenses":{"value":1386417,"Management services":0,"Legal":0,"Accounting":825,"Lobbying services":0,"Investment management fees":0,"Other services":211149,"Advertising":60782,"Office expenses":58568,"Information technology":27703,"Royalties":0,"Occupancy":367930,"Travel":573,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":127766,"Insurance":25025,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":467923,"Student Services":199800,"Repairs & Maintenance":55151,"Classroom Supplies & Materials":97411,"Bad Debt":115561},"All other expenses":38173},"Functional Expenses":{"value":null,"Program Service Expenses":5001480,"Management And General Expenses":142882,"Fundraising Expenses":0}},"Assets":{"value":5321578,"Non-interest bearing cash":140432,"Savings and temp cash investments":2330106,"Pledges and grants receivable":0,"Accounts receivable":32115,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":158136,"Land, building, equipment":2660789,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3854913,"Sum of Total Liabilities":0,"Accounts payable, accrued":667372,"Grants payable":0,"Deferred, revenue":1070041,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1370000,"Unsecured notes loans payable":747500,"Other liabilities":0},"Fund balance":{"value":1466665,"Net assets without donor restriction":920157,"Net assets with donor restriction":546508,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9722255160115093,"percentile":0.8777911594821683},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10021396399744846,"percentile":0.6236122232573192},"Liabilities to Assets Ratio":{"score":0.7243928398681745,"percentile":0.08991565516778018},"Operating Reserve Ratio":{"score":1.0344485866274573,"percentile":0.43330997831762647},"Officer Compensation Ratio":{"score":0.02053724057521613,"percentile":0.9094980481522524},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7524769468730769,"percentile":0.919571160849079}},"source_xml":"202222459349300407_public.xml"},{"Organization":{"value":null,"Person":["BRANDI BRADY","HEATHER DEVINE","EMILY DOLL","FRED GRANT","BILL KNIGHT","LEE POWELL","JON WARD","CHRIS WRIGHT","TOM ROE"],"Title":["FINANCE DIRE","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD CHAIR","HEAD OF SCHO"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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.","year":2023,"name":"FIRST PRESBYTERIAN ACADEMY INC","phone":8646785107,"website":"WWW.FIRSTPRESACADEMY.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TOM ROE","year_formation":2018,"state_legal_domicile":"SC","total_volunteers":50,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"829 GARLINGTON RD, GREENVILLE, SC, 29615, USA","city":"GREENVILLE","state":"SC","country":"USA","zip_code":29615},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":130,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":130,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6097448,"Contributions":{"value":235437,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":235437,"Related organizations":0},"Program revenue":{"value":5768578,"Total revenue":{"value":5768578,"TUITION AND FEES":4303655,"PROGRAMS":1464923},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":78577,"Investment income total":78577,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":14856,"Other total":14856,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5996073,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4054968,"Current officers":37500,"Disqualified persons":0,"Other salaries and wages":3449092,"Pension plan contributions":0,"Other employee benefits":568376,"Payroll taxes":0},"Other expenses":{"value":1941105,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":128117,"Payments to affiliates":0,"Depreciation and depletion":256505,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1386804,"FACILITIES EXPENSES":506280,"SCHOOL SERVICES":331722,"ADMINISTRATIVE EXPENSES":303787,"EDUCATION EXPENES":245015},"All other expenses":169679},"Functional Expenses":{"value":null,"Program Service Expenses":4816094,"Management And General Expenses":1120319,"Fundraising Expenses":59660}},"Assets":{"value":8746409,"Non-interest bearing cash":2539124,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":73765,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":68439,"Land, building, equipment":5631820,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":433261},"Liabilities":{"value":4579060,"Sum of Total Liabilities":0,"Accounts payable, accrued":518557,"Grants payable":0,"Deferred, revenue":1440503,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2620000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4167349,"Net assets without donor restriction":3762903,"Net assets with donor restriction":404446,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8032080329909259,"percentile":0.6295501599091298},"Fundraising Efficiency":{"score":3.9463124371438147,"percentile":0.15637621844148936},"Operating Margin":{"score":0.01662580804297142,"percentile":0.44330432049865093},"Liabilities to Assets Ratio":{"score":0.5235360020323769,"percentile":0.12948025590225373},"Operating Reserve Ratio":{"score":1.4586895456409554,"percentile":0.5305508462673437},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.019770438511441012,"percentile":0.2604787827945306},"Revenue Growth":{"score":0.005810029880746957,"percentile":0.39565480195002534},"Asset Growth":{"score":0.17138102315455878,"percentile":0.8130209286853554},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5162183377246002,"percentile":0.3634015634402405}},"source_xml":"202541359349317739_public.xml"},{"Organization":{"value":null,"Person":["Tom Roe","Chris Wright","Lee Powell","Debbie Martin","Harry Ussery","Bill Knight","Fred Grant","Larry Bloomer","John Ward","Heather Devine"],"Title":["Head of School","Board Chair","Board Vice Chair","Board Member","Board Member","Board Member","Board Member","Board Member","Board Member","Board Member"],"Hours":[40.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[111150,0,0,0,0,0,0,0,0,0],"Direct compensation":[111150,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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.","year":2021,"name":"FIRST PRESBYTERIAN ACADEMY INC","phone":8646785107,"website":"www.firstpresacademy.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Joel ''Tom'' Roe","year_formation":2018,"state_legal_domicile":"SC","total_volunteers":50,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"829 Garlington Rd, Greenville, SC, 29615, USA","city":"Greenville","state":"SC","country":"USA","zip_code":29615},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":167,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":167,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7002050,"Contributions":{"value":1668574,"Other contributions":177263,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1491311,"Related organizations":0},"Program revenue":{"value":5250931,"Total revenue":{"value":5250931,"Tuition & Fees":3798026,"Other Programs":1452905},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1906,"Investment income total":1906,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":80639,"Other total":80639,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5224829,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3570739,"Current officers":123521,"Disqualified persons":0,"Other salaries and wages":2933987,"Pension plan contributions":0,"Other employee benefits":291200,"Payroll taxes":222031},"Other expenses":{"value":1654090,"Management services":0,"Legal":0,"Accounting":8000,"Lobbying services":0,"Investment management fees":0,"Other services":239720,"Advertising":73903,"Office expenses":79774,"Information technology":38004,"Royalties":0,"Occupancy":391561,"Travel":3182,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":121707,"Insurance":33723,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":611969,"Student Services":343860,"Bad Debt":107214,"Classroom Supplies & Materials":100321,"Repairs & Maintenance":60574},"All other expenses":52547},"Functional Expenses":{"value":null,"Program Service Expenses":5070115,"Management And General Expenses":154714,"Fundraising Expenses":0}},"Assets":{"value":6444697,"Non-interest bearing cash":9709,"Savings and temp cash investments":3589007,"Pledges and grants receivable":0,"Accounts receivable":12692,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":117237,"Land, building, equipment":2716052,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3200811,"Sum of Total Liabilities":0,"Accounts payable, accrued":519964,"Grants payable":0,"Deferred, revenue":1310847,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1370000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3243886,"Net assets without donor restriction":2338166,"Net assets with donor restriction":905720,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9703886959745477,"percentile":0.8750052363191093},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2538143829307131,"percentile":0.8037597323974117},"Liabilities to Assets Ratio":{"score":0.49665810510563957,"percentile":0.13639912951282543},"Operating Reserve Ratio":{"score":1.2334752008151846,"percentile":0.48324269202561954},"Officer Compensation Ratio":{"score":0.0212734234938598,"percentile":0.9057267061513118},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7986827496833067,"percentile":0.9580798110864708}},"source_xml":"202311359349311166_public.xml"},{"Organization":{"value":null,"Person":["BRANDI BRADY","CHRIS WRIGHT","M LEE POWELL IV","DEBBIE MARTIN","BILL KNIGHT","FRED GRANT","LARRY BLOOMER","JOHN WARD","HEATHER DEVINE","TOM ROE"],"Title":["FINANCE DIRECTOR","BOARD CHAIR","BOARD VICE CHAIR","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","HEAD OF SCHOOL"],"Hours":[40.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[65000,0,0,0,0,0,0,0,0,111150],"Direct compensation":[57095,0,0,0,0,0,0,0,0,111150],"Other compensation":[7905,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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.","year":2022,"name":"FIRST PRESBYTERIAN ACADEMY INC","phone":8646785107,"website":"WWW.FIRSTPRESACADEMY.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOEL TOM ROE","year_formation":2018,"state_legal_domicile":"SC","total_volunteers":50,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"829 GARLINGTON RD, GREENVILLE, SC, 29615, USA","city":"GREENVILLE","state":"SC","country":"USA","zip_code":29615},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":135,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":135,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6225397,"Contributions":{"value":394412,"Other contributions":394412,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5807018,"Total revenue":{"value":5807018,"TUITION AND FEES":4093063,"PROGRAMS":1455943,"OTHER INCOME":258012},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":23967,"Investment income total":23967,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5422189,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3691811,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":3177462,"Pension plan contributions":0,"Other employee benefits":288207,"Payroll taxes":226142},"Other expenses":{"value":1730378,"Management services":0,"Legal":0,"Accounting":10000,"Lobbying services":0,"Investment management fees":0,"Other services":101187,"Advertising":68263,"Office expenses":50070,"Information technology":44960,"Royalties":0,"Occupancy":525808,"Travel":2481,"Conferences and meetings":0,"Interest":89175,"Payments to affiliates":0,"Depreciation and depletion":183063,"Insurance":9498,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":607347,"SCHOOL SERVICES":309078,"STUDENT SERVICES":195822,"ATHLETICS":65384,"CLASSROOM SUPPLIES AND":37063},"All other expenses":38526},"Functional Expenses":{"value":null,"Program Service Expenses":4660102,"Management And General Expenses":549569,"Fundraising Expenses":212518}},"Assets":{"value":8676298,"Non-interest bearing cash":923556,"Savings and temp cash investments":2005662,"Pledges and grants receivable":0,"Accounts receivable":28438,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":132582,"Land, building, equipment":4824294,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":761766},"Liabilities":{"value":4629204,"Sum of Total Liabilities":0,"Accounts payable, accrued":596166,"Grants payable":0,"Deferred, revenue":1413038,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2620000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4047094,"Net assets without donor restriction":3520252,"Net assets with donor restriction":526842,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8594503068779048,"percentile":0.7077940595973673},"Fundraising Efficiency":{"score":1.855899265003435,"percentile":0.06991475589887451},"Operating Margin":{"score":0.12902116925233845,"percentile":0.6694216189809848},"Liabilities to Assets Ratio":{"score":0.5335459893147976,"percentile":0.12703958979602872},"Operating Reserve Ratio":{"score":1.6001467304072212,"percentile":0.5562847458065554},"Officer Compensation Ratio":{"score":0.03248687937657651,"percentile":0.8467131645818142},"Program Expense Growth":{"score":-0.0347595392438495,"percentile":0.2257710147634835},"Revenue Growth":{"score":0.040228529634890146,"percentile":0.5633740041227924},"Asset Growth":{"score":0.24615688054532078,"percentile":0.8873191775210852},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5924018359917614,"percentile":0.5831403314506108}},"source_xml":"202441369349317409_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BRANDI BRADY","HEATHER DEVINE","EMILY DOLL","FRED GRANT","BILL KNIGHT","LEE POWELL","JON WARD","CHRIS WRIGHT","TOM ROE"],"Title":["FINANCE DIRE","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD CHAIR","HEAD OF SCHO"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"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.","year":2023,"name":"FIRST PRESBYTERIAN ACADEMY INC","phone":8646785107,"website":"WWW.FIRSTPRESACADEMY.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TOM ROE","year_formation":2018,"state_legal_domicile":"SC","total_volunteers":50,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"829 GARLINGTON RD, GREENVILLE, SC, 29615, USA","city":"GREENVILLE","state":"SC","country":"USA","zip_code":29615},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":130,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":130,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6097448,"Contributions":{"value":235437,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":235437,"Related organizations":0},"Program revenue":{"value":5768578,"Total revenue":{"value":5768578,"TUITION AND FEES":4303655,"PROGRAMS":1464923},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":78577,"Investment income total":78577,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":14856,"Other total":14856,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5996073,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4054968,"Current officers":37500,"Disqualified persons":0,"Other salaries and wages":3449092,"Pension plan contributions":0,"Other employee benefits":568376,"Payroll taxes":0},"Other expenses":{"value":1941105,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":128117,"Payments to affiliates":0,"Depreciation and depletion":256505,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1386804,"FACILITIES EXPENSES":506280,"SCHOOL SERVICES":331722,"ADMINISTRATIVE EXPENSES":303787,"EDUCATION EXPENES":245015},"All other expenses":169679},"Functional Expenses":{"value":null,"Program Service Expenses":4816094,"Management And General Expenses":1120319,"Fundraising Expenses":59660}},"Assets":{"value":8746409,"Non-interest bearing cash":2539124,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":73765,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":68439,"Land, building, equipment":5631820,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":433261},"Liabilities":{"value":4579060,"Sum of Total Liabilities":0,"Accounts payable, accrued":518557,"Grants payable":0,"Deferred, revenue":1440503,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2620000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4167349,"Net assets without donor restriction":3762903,"Net assets with donor restriction":404446,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8032080329909259,"percentile":0.6295501599091298},"Fundraising Efficiency":{"score":3.9463124371438147,"percentile":0.15637621844148936},"Operating Margin":{"score":0.01662580804297142,"percentile":0.44330432049865093},"Liabilities to Assets Ratio":{"score":0.5235360020323769,"percentile":0.12948025590225373},"Operating Reserve Ratio":{"score":1.4586895456409554,"percentile":0.5305508462673437},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.019770438511441012,"percentile":0.2604787827945306},"Revenue Growth":{"score":0.005810029880746957,"percentile":0.39565480195002534},"Asset Growth":{"score":0.17138102315455878,"percentile":0.8130209286853554},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5162183377246002,"percentile":0.3634015634402405}},"source_xml":"202541359349317739_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}