2026-01-22T07:44:27-06:00 2025-05-31 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2024-06-01 262529431 BETHLEHEM CHRISTIAN ACADEMY LLC BETH 7703071574 544 CHRISTMAS AVENUE BETHLEHEM GA 30620 ANTHONY TORBETT BOARD CHAIR, CFO 7703071574 2026-01-13 1 1 TIFFANY T ORR CPA P01559485 7703948000 2026-01-13 2024 2025-03-06 01:10:19Z ANTHONY TORBETT 544 CHRISTMAS AVENUE BETHLEHEM GA 30620 15348775 0 X WWW.BETHLEHEMCHRISTIANACADEMY.ORG X LLC 2008 GA THE ACADEMY WILL SEEK TO CREATE A DESIRE TO KNOW AND SERVE GOD IN THE HEARTS OF OUR STUDENTS BY EQUIPPING THEM ACADEMICALLY, PHYSICALLY, SPIRITUALLY, AND SOCIALLY TO FULFILL GOD'S PURPOSE FOR THEIR LIVES. 9 6 207 80 0 0 2439465 1569588 11156074 12962084 74153 104133 422451 354186 14092143 14989991 895893 974934 0 0 6664916 7572536 0 0 154059 4247138 4436172 11807947 12983642 2284196 2006349 23402406 26915530 14051715 15547058 9350691 11368472 THE ACADEMY WILL SEEK TO CREATE A DESIRE TO KNOW AND SERVE GOD IN THE HEARTS OF OUR STUDENTS BY EQUIPPING THEM ACADEMICALLY, PHYSICALLY, SPIRITUALLY, AND SOCIALLY TO FULFILL GOD'S PURPOSE FOR THEIR LIVES. 0 0 10459077 974934 13045489 BETHLEHEM CHRISTIAN ACADEMY OPERATES A PRE-SCHOOL THROUGH HIGH SCHOOL WITH APPROXIMATELY 1,000 STUDENTS AS OF MAY 31, 2025. THE SCHOOL IS SUPPORTED PRIMARILY THROUGH STUDENT TUITION, AS WELL AS, FAMILY AND COMMUNITY CONTRIBUTIONS.THE SCHOOL'S PROGRAM SERVICES CONSIST OF THE FOLLOWING:INSTRUCTIONAL - THE SCHOOL PROVIDES PRESCHOOL THROUGH 12TH GRADE CURRICULUM OPPORTUNITIES. SCHOOL STORE - THE SCHOOL OPERATES A STORE WHERE STUDENTS MAY PURCHASE UNIFORMS, SCHOOL SUPPLIES AND BRANDED PARAPHERNALIA.STUDENT ACTIVITIES - THE SCHOOL OFFERS VARIOUS ATHLETICS AND FINE ARTS OPPORTUNITIES FOR STUDENTS. 10459077 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 207 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X ANTHONY TORBETT 7703071574 544 CHRISTMAS AVENUE BETHLEHEM GA 30620 ANTHONY TORBETT CHAIR, CFO/COO 40.00 X X 232178 0 27800 RHONDA WHITING HEAD OF SCHOOL/VP 40.00 X X 204678 0 23785 BRAD CARTER CHURCH LIAISON 20.00 40.00 X X 0 0 0 CARRIE MEZZLES SECRETARY 40.00 X X 0 0 0 MIKE BROWN BOARD MEMBER 1.00 X 0 0 0 DEREK FORT BOARD MEMBER 1.00 X 0 0 0 JOHN FULFORD BOARD MEMBER 1.00 X 0 0 0 SUSAN LITCHFORD BOARD MEMBER 1.00 X 0 0 0 LARRY WYNN BOARD MEMBER 1.00 X 0 0 0 RODRICK ROBINSON DEAN OF STUDENTS 40.00 X 119090 0 158 555946 0 51743 3 0 1 0 OCONEE CONSTRUCTION SERVICES LLC 1021 INDUSTRIAL BLVD SUITE D WATKINSVILLE GA 30677 CONSTRUCTION SERVICES 1663716 MAUNEY CONSTRUCTION INC 741 CHIMNEY TRACE MONROE GA 30656 CONSTRUCTION SERVICES 359823 ACACIA GENERAL SERVICES INC 858 KENDALL PARK DR WINDER GA 30680 CLEANING SERVICES 178200 3 1569588 1569588 TUITION 611110 11164225 11164225 STUDENT ACTIVITIES 611110 1680276 1680276 OTHER INCOME 611110 117583 117583 12962084 99102 99102 60000 0 60000 60000 60000 -5031 5031 5031 5031 460755 189974 270781 270781 197246 173841 23405 23405 14989991 13045489 0 374914 974934 974934 406691 190594 216097 6412935 5123486 1164631 124818 38205 30738 6848 619 226600 182313 40615 3672 488105 392710 87486 7909 3558 3558 34558 34558 358559 279475 77030 2054 149874 104912 29975 14987 78335 54834 23501 104401 83521 20880 472974 327005 145969 7273 797 6476 59224 47379 11845 519620 259810 259810 864558 691646 172912 131166 104933 26233 STUDENT SERVICES 1234472 1234472 CUSTODIAL EXPENSE 210409 168327 42082 INSTRUCTIONAL EXPENSES 207191 207191 12983642 10459077 2370506 154059 3564479 3754814 117766 129197 126303 162183 66239 55679 52120 34058 28014966 5344991 19374022 22669975 101477 109624 23402406 26915530 1266890 1636815 1271081 1163827 11412267 12636792 101477 109624 14051715 15547058 X 9315292 11368472 35399 0 9350691 11368472 23402406 26915530 2006349 11432 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23352 1535 24887 20769 2583 23352 20000 769 20769 1.00000 0.00000 0.00000 0 0 610000 610000 24960241 3817723 21142518 2272956 1355499 917457 171769 171769 0 22669975 OPERATING LEASE RIGHT-OF-USE LIABILITY 109624 109624 X 15360207 11432 363815 375247 14984960 5031 5031 14989991 13342426 363815 363815 12978611 5031 5031 12983642 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SCHOOL HAD UNRELATED BUSINESS INCOME ASSOCIATED WITH THE RENTAL OF SCHOOL FACILITIES FOR THE YEAR ENDED MAY 31, 2025. THE INCOME WAS EXCLUDED FROM TAXATION PER IRC SECTION 512(B)(3) FOR THE YEAR ENDED MAY 31, 2025. THE SCHOOL 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 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 MAY 31, 2025, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 189,974. SCHOOL STORE- COST OF SALES 173,841. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSITION OF ASSETS 5,031. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 189,974. SCHOOL STORE- COST OF SALES 173,841. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSITION OF ASSETS 5,031. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ON BETHLEHEM CHRISTIAN ACADEMY'S WEBSITE (WWW.BETHLEHEMCHRISTIANACADEMY.ORG): "NON-DISCRIMINATORY ADMISSIONS POLICY: BETHLEHEM CHRISTIAN ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT OUR SCHOOL AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF OUR EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS." BOOSTER CLUB ACTIVITIES 166369 166369 81187 BOOSTERTHON 121776 121776 21954 3 172610 172610 86833 460755 460755 189974 189974 270781 GA 1 0 0 0 1.00000 ANTHONY TORBETT 544 CHRISTMAS AVENUE BETHLEHEM GA 30620 0 0 1 EDUCATIONAL SCHOLARSHIPS 373 908520 ACTUAL FMV FINANCIAL ASSISTANCE STAFF ASSISTANCE 127 66414 ACTUAL FMV STAFF APPRECIATION PART I, LINE 2: THE BOARD OF DIRECTORS, ALONG WITH THE SCHOOL'S BUSINESS OFFICE, MONITORS THE USE OF ANY AND ALL GRANT FUNDS TO ENSURE THE FUNDS ARE USED FOR THE INTENDED REASON THE GRANT WAS AWARDED. X X 0 0 0 0 0 0 0 1 0 ANTHONY TORBETT CHAIR, CFO/COO 189317 0 42861 0 0 0 3854 0 23946 0 259978 0 0 0 RHONDA WHITING HEAD OF SCHOOL/VP 163733 0 40945 0 0 0 3333 0 20452 0 228463 0 0 0 PART I, LINE 7 THE OFFICERS (CFO/COO AND HEAD OF SCHOOL) AND DEAN OF SCHOOL RECEIVED NON-FIXED PAYMENTS (BONUSES) FROM THE ORGANIZATION DURING THE FISCAL YEAR, BASED ON DETERMINED AND EXECUTED CRITERIA. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SUBMITTED TO THE GOVERNING BODY FOR REVIEW AT THE MONTHLY BOARD MEETING. EACH MEMBER OF THE BOARD IS PROVIDED A COPY AND ANY QUESTIONS ARE ADDRESSED AT THAT TIME. FORM 990, PART VI, SECTION B, LINE 12C INQUIRIES ARE MADE AT EACH MONTHLY BOARD MEETING ABOUT ANY CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST IS DEEMED TO EXIST, THE BOARD REVIEWS THE SITUATION AND TAKES STEPS TO ENSURE THAT ANY DEALINGS ARE CONSISTENT WITH AN ARM'S LENGTH TRANSACTION. IF A CONFLICT INVOLVES A BOARD MEMBER, THAT BOARD MEMBER IS ASKED TO LEAVE THE MEETING BEFORE THE REMAINING BOARD MEMBERS ADDRESS THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15 THE CEO AND OTHER OFFICERS' COMPENSATION IS DETERMINED BY REVIEWING COMPARABILITY DATA TO DETERMINE THE APPROPRIATE PAY SCALE FOR A CEO OF A SCHOOL OF SIMILAR SIZE, INCLUDING SURVEY INFORMATION FROM ISM, NAIS, AND NBOA. ONCE THE APPROPRIATE SALARY IS DETERMINED, THE SCHOOL ENSURES FUNDS ARE AVAILABLE TO PAY THE DETERMINED SALARY AND THE BOARD VOTES TO AFFIRM. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL HAS COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS IN THE FINANCIAL SECRETARY'S OFFICE. THEY ARE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.