ATHENS CHRISTIAN SCHOOL INC

EIN: 581089989 501(c)(3) Education

ATHENS, GA

Total Revenue
$4,225,300
Total Expenses
$5,344,542
Total Assets
$6,134,740
Net Assets
$2,907,108
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1970
Legal Domicile
GA
Principal Officer
STEPHEN CUMMINGS
Phone
7065497586
Tax Period
2024-08-01 to 2025-07-31

ATHENS CHRISTIAN SCHOOL INC, founded in 1970, is a community nonprofit in the Education sector that reported $4.2M in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Expenses of $5.3M exceeded revenue, resulting in a 26% operating deficit.

Mission

ACS IS A NON-DEMONIATIONAL COLLEGE PREPARATORY EDUCATIONAL INSTITUTIO FOUNDED TO WORK HAND IN HAND WITH THE FAMILY IN CONNECTION WITH THE MENTAL, PHYSICAL, SOCIAL, AND SPIRITUAL DEVELOPMENT OF THEIR CHILDREN. THE OBJECTIVE OF ACS IS TO EQUIP EACH STUDENT WITH A CHRISIAN WORLD-VIEW; THE FINES ACADMIC TRAINING AVAILABLE, AND THE SCRIPTURAL CHARACTER TRAITS NECESSARY FOR EACH STUDENT TO REACH HIS OR HER MAXIMUN POTENTIAL IN LIFE, FOR THE GLORY OF GOD.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $89,240
Program Service Revenue $4,050,533
Investment Income $49,974
Other Revenue $35,553
TOTAL REVENUE $4,225,300

Expense Breakdown

Grants Paid $0
Salaries & Benefits $3,093,739
Fundraising Expenses $0
Program Expenses $4,918,003
Other Expenses $2,250,803
TOTAL EXPENSES $5,344,542

Year-over-Year Comparison

2024 2023 Change
Revenue $4,225,300 $5,045,478 -0.2%
Expenses $5,344,542 $5,323,367 +0.0%
Net Income $-1,119,242 $-277,889 +3.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

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Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
8
Independent Members
7
Employees
91
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$79,487
Total Directors
7
$137,683
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEPHEN CUMMINGS HEADMASTER 40.00
Officer Director
$72,646 $6,841 $79,487
SUSAN BEACHMAN SECRETARY 40.00
Director
$50,091 $8,105 $58,196
JACOB CAMPELL DIRECTOR 1.00
Director
$0 $0 $0
ANN GINN DIRECTOR 1.00
Director
$0 $0 $0
CODY MURRAY VICE CHAIRMA 1.00
Officer Director
$0 $0 $0
ED WIGGINS DIRECTOR 1.00
Director
$0 $0 $0
WES ZWIRN DIRECTOR 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $4,225,300 $5,344,542 $6,134,740 $-1,119,242
2024 $5,045,478 $5,323,367 $7,043,534 $-277,889
2023 $5,571,603 $5,730,958 $7,644,739 $-159,355
2022 $5,400,970 $5,434,573 $8,090,665 $-33,603
2021 $5,166,901 $5,106,059 $8,432,054 $60,842
2020 $4,809,928 $4,913,706 $8,342,525 $-103,778
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