Greater Atlanta Christian Schools Inc

Nonprofit profile at a glance

EIN
580960612
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Norcross, GA, USA
Phone
7702432000
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Christianity

Official website

Reported finances

Revenue
$67,070,075
Expenses
$62,426,145
Assets
$118,607,490
Liabilities
$28,503,922

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • SCOTT HARSH (PRESIDENT)

Highest reported compensation

  • SCOTT HARSH (PRESIDENT): $556,262 total reported compensation
  • DR JOSHUA THOMASON (VP OF FINANCE & OPERATIONS): $427,433 total reported compensation
  • KATHERINE WHITE (VP OF ADVANCEMENT): $299,740 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help each student grow as jesus did, in wisdom and stature, and in favor with god and man.

What it reported doing in 2024

Extracurricular program services - provided opportunities for all students to participate in numerous extracurricular activites including academic and athletic teams, mission trips, clubs, etc.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 73
  • Accountability: 75
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: $6.63 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 56.5%; rating input score 57; 15th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.9%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 9th percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 91.7% of spending went to programs
  • Governance: 13 of 23 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $57.2M in reported program spending
  • Leadership: top reported pay $556K · 31 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.9M reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 12 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Independent voting board scored 57/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.