2023-06-21T18:16:22-07:00 2022-12-31 454213536 HeltonSchuetze CPA LLC 206 Derby Court Acworth GA 30102 990 2022-01-01 812285433 AUTOMOTIVE TRAINING CENTER CORPORATION AUTO 4045072058 2210 SYLVAN ROAD ATLANTA GA 303441825 LARRY WITHERSPOON EXEC. DIRECTOR 4045072058 2023-05-24 true LARRY WITHERSPOON XXX-XX-XXXX true JOANNE SCHUETZE CPA P00988488 6785962771 2023-06-21 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z LARRY WITHERSPOON 2210 SYLVAN ROAD ATLANTA GA 303441825 1260805 false X WWW.AUTOMOTIVETRAININGCENTER.ORG X 2017 GA THE AUTOMOTIVE TRAINING CENTER EQUIPS ITS GRADUATES WITH THE NECESSARY SKILLS TO PRUSUE THEIR DREAMS OF AN AUTOMOTIVE CAREER PATH, COLLEGE GRADUATION, AND BUSINESS OWNERSHIP. 7 5 8 25 0 0 347742 1036508 209143 221857 -2020 -460 0 554865 1257905 0 0 247465 329877 30134 39205 48104 223105 306422 500704 675504 54161 582401 270774 856324 15965 19114 254809 837210 THE AUTOMOTIVE TRAINING CENTER EQUIPS ITS GRADUATES WITH THE NECESSARY SKILLS TO PRUSUE THEIR DREAMS OF AN AUTOMOTIVE CAREER PATH, COLLEGE GRADUATION, AND BUSINESS OWNERSHIP. false false 515696 611929 221857 TAUGHT AT RISK STUDENTS AGES 15-25 AUTOMOTIVE REPAIR SKILLS 515696 true true false false false false false false false false true false false true false false true false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false true 3 0 8 true false false false false false false false false false true false X 7 5 false false false false false false false true true false false true true true true false false true true false X LARRY WITHERSPOON 4045072058 2210 SYLVAN ROAD ATLANTA GA 303441825 LARRY WITHERSPOON EXECUTIVE DIRECTOR AND TREASURER 30.00 X X 42567 0 0 SHAWN MCHARGUE SECRETARY 20.00 X X 41087 0 0 BILL SCHNITZER BOARD CHAIR 1.00 X X 0 0 0 SU LEE BOARD MEMBER 1.00 X 0 0 0 JUSTIN BUTERA BOARD MEMBER 1.00 X 0 0 0 BILL GREEN BOARD MEMBER 1.00 X 0 0 0 DAVID YOUNG BOARD MEMBER 1.00 X 0 0 0 83654 0 0 false false false 1036508 8175 1036508 AUTO REPAIR SERVICES 611519 221857 0 0 221857 140 0 0 2300 2900 -600 -600 -600 0 0 1257905 221397 0 0 83654 71106 12548 0 178316 151569 26747 0 46718 39709 7009 0 21189 18011 3178 0 4800 0 4800 0 16865 0 16865 0 39205 39205 62483 62483 0 0 5542 0 0 5542 16129 0 12772 3357 27142 24102 3040 0 228 0 228 0 13194 13194 0 0 17533 0 17533 0 SHOP SUPPLIES 111894 111894 0 0 STUDENT EXPENSES 23628 23628 0 0 BANK FEES 5887 0 5887 0 TAXES AND LICENSES 554 0 554 0 543 0 543 0 675504 515696 111704 48104 164230 659100 10000 155 3975 51366 126837 37779 92414 89058 0 56800 270774 856324 15965 19114 15965 19114 X 244809 512210 10000 325000 254809 837210 270774 856324 582401 X false true true false X 0 0 106625 135017 242811 347743 1036508 1868704 71090 94068 169638 209143 221857 765796 0 0 177715 229085 412449 556886 1258365 2634500 9740 7200 7565 18599 9740 52844 0 9740 7200 7565 18599 9740 52844 2581656 11 15 140 166 11 15 140 166 2634666 0.97990 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 126837 37779 89058 89058 ESCROW DEPOSIT 55000 ASSET HELD FOR SALE 1800 56800 1257905 1257905 1257905 675504 675504 675504 X X false GA Pt VI, Line 11b THE FORM 990 IS PROVIDED TO THE BOARD FOR THEIR REVIEW AND APPROVAL BEFORE FILING. Pt VI, Line 12c TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE 1) WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; 2)WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. Pt VI, Line 15b THE BOARD REVIEWS COMPENSATION DATA FOR SIMILAR SIZED ORGANIZATIONS TO DETERMINE THE ANNUAL COMPENSATION FOR KEY EMPLOYEES Pt VI, Line 19 THE ORGANIZATION MAKES ITS OVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Pt VI, Line 15a THE BOARD REVIEWS COMPENSATION DATA FOR SIMILAR SIZED ORGANIZATIONS TO DETERMINE THE ANNUAL COMPENSATION FOR THE EXECUTIVE DIRECTOR.