Augusta Christian School 
The information on this page was last updated 6/12/2026. If you see errors or omissions, please email: [email protected]
Summary
Augusta Christian Schools is an independent, nonprofit, college preparatory Christian school serving students in grades K3 through 12, located in Martinez, Georgia.
Contact information
Mailing address:
Augusta Christian School
313 Baston Road
Martinez, GA 30907
Website: augustachristian.org
Phone: 706.863.2905
Email: [email protected]
Organization details
EIN: 580913314
CEO/President: Lester Walden
Chairman: Terrence Vandiver
Board size: 8
Founder:
Ruling year: 1964
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
It is the purpose of the school to provide a sound academic education with a Christian world-view. The Bible is specific in stating the principles which underlie Christian education. Paul presented a comprehensive principle which he wrote of Christ: "For by Him were all things created, that are in Heaven and that are in earth...And He is before all things and by Him all things consist." (Colossians 1:16-17)
Mission statement
The mission of Augusta Christian School is to prepare students to serve Jesus Christ as Lord, partnering with family and church, instilling high standards spiritually, academically, socially and physically.
Statement of faith
WE BELIEVE in, and without reservation hold to, the verbal inspiration of the Holy Scriptures as expressed in the Old and New Testaments, and accept whatever they declare to be true as the authority of God Himself speaking therein;
WE BELIEVE that there is One and only One living and true God and in the unity of the Godhead there are three Persons of one substance, power, and eternity;
WE BELIEVE that Adam and Eve were seduced by the temptations of Satan, sinned, and fell; and by this fall all mankind became dead in sin, corrupt in nature; and this corruption is transmitted from generation to generation; and, therefore, man is in need of regeneration and pardoning grace for restoration;
WE BELIEVE that Jesus Christ is God's only begotten Son, the Mediator between God and man, the second Person of the Trinity, Who was conceived by the power of the Holy Spirit in the womb of the virgin Mary, and thus possessing two whole, perfect, and distinct natures, Godhood and manhood;
WE BELIEVE that Christ died on the cross to make a substitutionary atonement for sinners, was buried, and on the third day He arose from the dead with the same body in which He suffered, with which also He ascended into Heaven; and there sits at the right hand of the Father making intercession for His people, and in the Father's own time will personally return to judge men and angels and bring in the Kingdom of Glory;
WE BELIEVE in the Holy Spirit as the third Person of the Trinity, of the same substance and equal in power and glory with the Father and the Son, to be loved, obeyed, and worshipped; and that He regenerates men by His grace, convicts them of sin, moves them to repentance, persuades and enables them to embrace Christ by faith and unites all believers to Christ;
WE BELIEVE the Gospel of Christ and that there is no other way of salvation than that revealed in it...specifically, that saved individuals are born again into God's family by accepting and receiving Jesus Christ as their personal Savior;
WE BELIEVE that the church is the Body of Christ, and consists only of those who are born again. We believe that Christ makes intercession for His church and will come again for His church.
Donor confidence score
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Transparency grade
D
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Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 896 of 1366 | 110 of 155 |
| Fund acquisition rating | | 1126 of 1366 | 137 of 155 |
| Resource allocation rating | | 925 of 1366 | 115 of 155 |
| Asset utilization rating | | 366 of 1367 | 33 of 155 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 11% | 77% | 14% | 19% | 20% | 8% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 3% | 1% | 1% | 2% | 2% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 13% | 4% | 9% | 7% | 9% | 21% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 3% | 1% | 1% | 2% | 2% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 87% | 96% | 91% | 93% | 91% | 79% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 84% | 78% | 80% | 80% | 80% | 78% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 96% | 87% | 94% | 97% | 79% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 76% | 70% | 75% | 77% | 62% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 4% | 13% | 6% | 3% | 21% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 6% | 5% | 17% | 9% | 5% | 30% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 19% | 19% | 19% | 18% | 20% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.53 | 0.75 | 0.82 | 0.66 | 0.64 | 0.58 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.21 | 3.53 | 4.77 | 3.01 | 3.55 | 3.30 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.82 | 2.63 | 3.92 | 2.00 | 2.28 | 1.90 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.88 | 1.41 | 1.68 | 2.42 | 2.19 | 2.02 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.34 | 0.71 | 0.60 | 0.41 | 0.46 | 0.50 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.08 | 1.33 | 1.24 | 3.52 | 2.86 | 3.18 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 30% | 38% | 28% | 51% | 53% | 50% |
Debt ratio Debt ratio = Debt / Total assets | 11% | 18% | 16% | 37% | 41% | 35% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 125% | 83% | 87% | 74% | 73% | 86% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $1,824,740 | $1,529,047 | $3,355,714 | $2,811,785 | $2,583,892 |
| Receivables, inventories, prepaids | $1,456,241 | $481,593 | $517,223 | $339,650 | $453,506 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $3,280,981 | $2,010,640 | $3,872,937 | $3,151,435 | $3,037,398 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $8,261,510 | $7,543,954 | $7,746,309 | $8,030,508 | $6,966,613 |
| Other long-term assets | $42,743 | $41,480 | $52,738 | $10,277 | $12,626 |
| Total long-term assets | $8,304,253 | $7,585,434 | $7,799,047 | $8,040,785 | $6,979,239 |
| Total assets | $11,585,234 | $9,596,074 | $11,671,984 | $11,192,220 | $10,016,637 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $616,412 | $485,199 | $587,897 | $471,877 | $840,408 |
| Other current liabilities | $1,709,739 | $711,148 | $1,011,792 | $969,083 | $666,386 |
| Total current liabilities | $2,326,151 | $1,196,347 | $1,599,689 | $1,440,960 | $1,506,794 |
| Debt | $2,069,375 | $1,537,850 | $4,366,292 | $4,534,632 | $3,540,711 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $2,069,375 | $1,537,850 | $4,366,292 | $4,534,632 | $3,540,711 |
| Total liabilities | $4,395,526 | $2,734,197 | $5,965,981 | $5,975,592 | $5,047,505 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $7,040,756 | $6,712,925 | $5,577,534 | $5,003,512 | $4,640,229 |
| With donor restrictions | $148,952 | $148,952 | $128,469 | $213,116 | $328,903 |
| Net assets | $7,189,708 | $6,861,877 | $5,706,003 | $5,216,628 | $4,969,132 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $328,474 | $813,267 | $552,469 | $649,274 | $1,544,052 |
| Program service revenue | $8,587,627 | $8,106,766 | $7,601,533 | $6,699,845 | $5,715,078 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $0 | $0 | $0 | $0 | $0 |
| Other revenue | $51,533 | $122,528 | $94,508 | $87,080 | $23,841 |
| Total other revenue | $8,639,160 | $8,229,294 | $7,696,041 | $6,786,925 | $5,738,919 |
| Total revenue | $8,967,634 | $9,042,561 | $8,248,510 | $7,436,199 | $7,282,971 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $6,777,236 | $6,288,914 | $6,187,410 | $5,762,800 | $4,516,655 |
| Management and general | $1,608,581 | $1,487,205 | $1,466,127 | $1,299,150 | $1,148,288 |
| Fundraising | $253,986 | $110,568 | $105,598 | $126,753 | $116,155 |
| Total expenses | $8,639,803 | $7,886,687 | $7,759,135 | $7,188,703 | $5,781,098 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $327,831 | $1,155,874 | $489,375 | $247,496 | $1,501,873 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $327,831 | $1,155,874 | $489,375 | $247,496 | $1,501,873 |
Compensation
| Name | Title | Compensation |
| Lester Walden | Head of School | $147,538 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 6/12/2026. To update the information below, please email: [email protected]
History
In 1958, God led a small group of Christians with a vision for Christian education to found Augusta Christian School. It opened that first year with one teacher and a kindergarten class of 8 students.
After meeting for three years at Druid Park Church, the school moved to a facility on Golden Camp Road and was incorporated that same year. By 1972 there were 334 students in grades K-8.
Seeming tragedy struck when a fire devastated the facilities on Golden Camp Road. God's faithfulness was very evident in the provision of 26 acres of property on Baston Road in Martinez.
The year 1978 was highlighted by the joyful occasion of the first graduating class of ACS. The next few years were marked with the building of the athletic complex, including the gym and football field. In 1981, Augusta Christian Schools first earned accreditation through the Georgia Accrediting Commission in 1981 and has since achieved additional accreditations with the Association of Christian Schools International (ACSI) and Cognia (formerly SACS). As enrollment increased a high school building was constructed in 1983 with the extension the following year. In 1996 the early childhood center was converted into a beautiful Fine Arts Center and was named after one of the school's founders, Mr. Charles B. Whitney, Sr. Our athletic facilities have continued to grow over the years and now include updated bleachers, a field house, and recently sodded football field. In 2021, we celebrated the addition of a 19,000-square-foot building that unites our campus. This space houses our administrative offices, an elementary library, and middle school classrooms, further enhancing the learning environment for our students.
God's faithfulness has been apparent in not only providing property, but by providing quality personnel who are committed to Jesus Christ as well as to Augusta Christian School. It is the continued purpose of ACS to honor Jesus Christ, believing that an education in which Christ is central will influence the entire course of a student's life.
The school is incorporated as an educational, non-profit organization. The corporation operates under the direction of a Board of Directors. The Board determines policy, ensures that the vision, philosophy and objectives of the school are maintained, and ensures fiscal stability. The Board is committed to a relationship with home, church, and school in the growth and development of the child.