2023-10-04T15:43:01-05:00 2022-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-01-01 260164938 ZION BAPTIST ACADEMY INC ZION 7704257001 165 LEMON STREET MARIETTA GA 30060 NEDRA ROBINSON TREASURER 7704257001 2023-09-29 1 NEDRA ROBINSON 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2023-09-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARL BROWN 165 LEMON STREET MARIETTA GA 30060 904575 0 X WWW.ZIONBAPTISTACADEMY.ORG X 2007 GA EARLY CHILDHOOD LEARNING CENTER THAT PROVIDES A WELL ROUNDED PROGRAM FOR DEVELOPMENTALLY APPROPRIATE GROWTH EMOTIONALLY, COGNITIVELY, SOCIALLY, AND PHYSICALLY WHILE STRENGTHENING CHRISTIAN VALUES. 15 14 23 4 0 0 194737 542258 284207 362317 0 0 0 0 478944 904575 0 0 0 0 295029 464992 0 0 0 64372 195957 359401 660949 119543 243626 180200 360109 180405 116688 -205 243421 EARLY CHILDHOOD LEARNING CENTER THAT PROVIDES A WELL ROUNDED PROGRAM FOR DEVELOPMENTALLY APPROPRIATE GROWTH EMOTIONALLY, COGNITIVELY, SOCIALLY, AND PHYSICALLY WHILE STRENGTHENING CHRISTIAN VALUES. 0 0 657555 362317 PROGRAMS THAT PROVIDE FOR DEVELOPMENTALLY APPROPRIATE GROWTH EMOTIONALLY, COGNITIVELY, SOCIALLY, AND PHYSICALLY WHILE STRENGTHENING CHRISTIAN VALUES. THE ACADEMY RECEIVES DONATED FACILITY SPACE FROM ZION BAPTIST CHURCH OF MARIETTA, INC. AT AN ESTIMATED VALUE OF $222,500, NOT INCLUDED IN PROGRAM REVENUE OR PROGRAM EXPENSE. 657555 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 GA X CHARLENE ROY 7704257001 165 LEMON STREET MARIETTA GA 30060 BARBARA MASSEY SECRETARY 1.00 X X 0 0 0 KELLIE HILL MEMBER 1.00 X 0 0 0 LITTIE BROWN MEMBER 1.00 X 0 0 0 REV ERIC BECKHAM MEMBER 1.00 X 0 0 0 CARL BROWN CHAIRPERSON 1.00 X X 0 0 0 DARLENE GEORGE MEMBER 1.00 X 0 0 0 GEORGE WEATHERS MEMBER 1.00 X 1084 0 0 WENONA WATSON MEMBER 1.00 X 0 0 0 NEDRA ROBINSON TREASURER 1.00 X X 750 0 0 RUTH HODO MEMBER 1.00 X 0 0 0 SHAYNA ROSS EXECUTIVE DIRECTOR 40.00 X X 19391 0 0 GARRETT LASH MEMBER 1.00 X 0 0 0 PRISCILLA MOYE MEMBER 1.00 X 0 0 0 CHERYL SEABROOK-BROWN MEMBER 1.00 X 0 0 0 JOY EICHELBERGER MEMBER 40.00 X 16662 0 0 37887 0 0 0 0 0 0 0 524822 17436 542258 PRIVATE SCHOOL TUITION 611110 361535 361535 ALL OTHER PROGRAMS 611110 782 782 362317 904575 362317 0 0 37888 35994 1894 395725 395725 31379 31379 1500 1500 6045 6045 109935 109935 27500 27500 1288 1288 4855 4855 3328 3328 REPAIRS & MAINTENANCE 19573 19573 BANK CHARGES 15966 15966 MISCELLANEOUS 4279 4279 TEACHER EXPENSES 1688 1688 660949 657555 3394 0 160321 294136 1462 4908 259894 198829 18417 61065 180200 360109 405 23188 49000 131000 93500 180405 116688 X -205 243421 -205 243421 180200 360109 243626 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 259894 198829 61065 61065 DUE TO ZION BAPTIST CH OF MARIETTA 93500 93500 X PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE CHURCH IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME RESULTS FROM RENTAL INCOME. THE CHURCH UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2022 AND 2021, THE CHURCH HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD MEMBERS REVIEW FORM 990 BEFORE IT IS FILED EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. ZION BAPTIST CHURCH OF MARIETTA INC 165 LEMON STREET MARIETTA GA 30060 581299269 CHURCH GA 501(C)(3) LINE 1 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 ZION BAPTIST CHURCH OF MARIETTA INC E 93500 CASH