First Presbyterian Day School in Macon 
The information on this page was last updated 4/24/2026. If you see errors or omissions, please email: [email protected]
Summary
We provide a Christ-centered, academically rigorous education, nurturing students from pre-kindergarten through 12th grade to excel in life and faith.
Contact information
Mailing address:
First Presbyterian Day School in Macon
5671 Calvin Drive
Macon, GA 31210
Website: fpdmacon.org
Phone: (478) 477-6505
Email: [email protected]
Organization details
EIN: 581083283
CEO/President: Matt Kitchell
Chairman:
Board size: 19
Founder:
Ruling year: 1971
Tax deductible: Yes
Fiscal year end: 05/31
Member of ECFA: No
Member of ECFA since:
Purpose
First Presbyterian Day School will be the first choice of families seeking a Christ-centered, academically excellent education in the greater middle Georgia area.
Mission statement
First Presbyterian Day School's mission is to educate and equip students to change the world for God's glory.
Statement of faith
1.The Bible, as it was written in its original manuscripts in the Hebrew and the Greek, was inspired by God and without error or contradiction in any way and has been maintained in substantial purity until today.
2. There is only one God, eternally existent in three persons: Father, Son and Holy Spirit.
3. Jesus was and is fully God, as well as fully man and that He created the world.
4. Jesus was conceived without a human father - i.e. that Mary was a virgin at the time of Jesus' birth.
5. The miracles of the Bible are true historical phenomenon - i.e., Jesus walked on top of the water and he fed completely over 5,000 people with five loaves of bread and two fish.
6. Jesus arose from the grave on the third day with the same body with which he died - i.e., Jesus died but his body did not decay in the tomb and, instead, on the third day his tomb was empty because he (including his body) was raised.
7. In Jesus' resurrected body, He could be touched by the disciples as well as be seen by them and could eat and drink with them.
8. Jesus died as a substitute for His people receiving the just punishment for their sins (i.e., substitutionary atonement).
9. Heaven and Hell are real - i.e., there will one day be a bodily resurrection of all people, there will be a place of conscious bliss with God after this life for some and a place of conscious torment and punishment after this life for others.
10. A person is made right with God by faith in Jesus Christ alone - i.e. that although good works should and will result in the life of a true believer, a person is saved through faith alone and not through faith plus good works.
11. There is only one way of salvation, through faith in Jesus Christ, there is no other way for any person to be right with God, there is no other true religion, and all those who do not trust in Jesus Christ as Lord and Savior will be judged by God for their sins in Hell forever
12. You acknowledge yourself to be a sinner in the sight of God, justly deserving His displeasure, and without hope except in His sovereign mercy.
13. The Lord Jesus Christ is the Son of God, and Savior of sinners and salvation rests upon Him alone as He is offered in the Gospel.
14. God's perfect design for marriage, as revealed in Scripture, has only one meaning: the uniting of one man and one woman in a single, exclusive union.
15. God wonderfully and immutably creates each person as male or female, and that these two distinct, complementary genders together reflect the image and nature of God (Gen 1:26-27).
16. Any form of sexual immorality (including adultery, fornication, homosexual behavior, bisexual conduct, bestiality, incest, and use of pornography) is sinful and offensive to God.
17. You resolve and promise, in humble reliance upon the grace of the Holy Spirit, that you will endeavor to live as a follower of Christ.
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Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 560 of 1420 | 98 of 183 |
| Fund acquisition rating | | 304 of 1420 | 66 of 183 |
| Resource allocation rating | | 1003 of 1420 | 139 of 183 |
| Asset utilization rating | | 595 of 1421 | 75 of 183 |
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 | 10% | 7% | 6% | 6% | 12% | 3% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 1% | 1% | 1% | 1% | 1% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 13% | 16% | 16% | 18% | 10% | 20% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 1% | 1% | 1% | 1% | 1% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 87% | 84% | 84% | 82% | 90% | 80% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 78% | 78% | 78% | 78% | 77% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 94% | 98% | 95% | 96% | 92% |
Program output ratio Program output ratio = Program services / Total revenue | 75% | 73% | 77% | 74% | 75% | 71% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 6% | 2% | 5% | 4% | 8% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | 5% | 2% | 5% | 4% | 7% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 21% | 21% | 21% | 21% | 23% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.53 | 0.59 | 0.59 | 0.58 | 0.58 | 0.54 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.06 | 4.91 | 4.66 | 6.50 | 6.42 | 8.20 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.80 | 2.90 | 2.73 | 3.79 | 3.71 | 4.40 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.80 | 2.79 | 2.93 | 2.15 | 2.46 | 1.81 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.36 | 0.34 | 0.46 | 0.41 | 0.55 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.98 | 2.65 | 2.90 | 1.69 | 1.92 | 1.22 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 29% | 34% | 36% | 36% | 31% | 33% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 25% | 27% | 25% | 23% | 24% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 118% | 113% | 109% | 110% | 120% | 125% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $3,765,597 | $4,322,378 | $2,618,340 | $2,198,779 | $1,159,042 |
| Receivables, inventories, prepaids | $590,562 | $313,469 | $230,578 | $201,680 | $298,571 |
| Short-term investments | $955,075 | $902,777 | $867,642 | $951,012 | $1,284,228 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $5,311,234 | $5,538,624 | $3,716,560 | $3,351,471 | $2,741,841 |
| Long-term investments | $4,373,634 | $3,065,058 | $2,651,770 | $3,006,159 | $4,075,835 |
| Fixed assets | $14,525,221 | $14,851,036 | $15,312,575 | $14,973,917 | $15,329,592 |
| Other long-term assets | $1,878,586 | $2,329,620 | $2,479,425 | $171,337 | $348,299 |
| Total long-term assets | $20,777,441 | $20,245,714 | $20,443,770 | $18,151,413 | $19,753,726 |
| Total assets | $26,088,675 | $25,784,338 | $24,160,330 | $21,502,884 | $22,495,567 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $1,073,854 | $1,086,581 | $1,059,024 | $820,033 | $1,021,023 |
| Other current liabilities | $830,544 | $806,450 | $668,664 | $541,292 | $493,894 |
| Total current liabilities | $1,904,398 | $1,893,031 | $1,727,688 | $1,361,325 | $1,514,917 |
| Debt | $6,639,738 | $6,846,984 | $5,926,637 | $5,037,771 | $5,334,771 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $201,796 | $600,762 | $1,066,013 | $161,956 | $567,085 |
| Total long-term liabilities | $6,841,534 | $7,447,746 | $6,992,650 | $5,199,727 | $5,901,856 |
| Total liabilities | $8,745,932 | $9,340,777 | $8,720,338 | $6,561,052 | $7,416,773 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $8,593,169 | $9,390,904 | $10,089,745 | $9,247,770 | $8,602,368 |
| With donor restrictions | $8,749,574 | $7,052,657 | $5,350,247 | $5,694,062 | $6,476,426 |
| Net assets | $17,342,743 | $16,443,561 | $15,439,992 | $14,941,832 | $15,078,794 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $2,538,879 | $2,400,132 | $2,620,745 | $1,334,734 | $2,627,709 |
| Program service revenue | $12,235,874 | $11,687,070 | $11,061,172 | $10,451,635 | $9,701,716 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $534,442 | $405,490 | $166,825 | $353,909 | $202,763 |
| Other revenue | $1,005,198 | $942,790 | $938,307 | $805,461 | $614,098 |
| Total other revenue | $13,775,514 | $13,035,350 | $12,166,304 | $11,611,005 | $10,518,577 |
| Total revenue | $16,314,393 | $15,435,482 | $14,787,049 | $12,945,739 | $13,146,286 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $11,936,544 | $11,848,652 | $10,962,722 | $9,675,629 | $9,274,325 |
| Management and general | $3,295,823 | $3,112,952 | $2,962,287 | $2,585,037 | $2,718,065 |
| Fundraising | $166,625 | $145,426 | $164,502 | $159,909 | $75,182 |
| Total expenses | $15,398,992 | $15,107,030 | $14,089,511 | $12,420,575 | $12,067,572 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $915,401 | $328,452 | $697,538 | $525,164 | $1,078,714 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $915,401 | $328,452 | $697,538 | $525,164 | $1,078,714 |
Compensation
| Name | Title | Compensation |
| John Patterson | Head of Scho | $302,963 |
Compensation data as of: 5/31/2025
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 4/24/2026. To update the information below, please email: [email protected]
History
Members of the First Presbyterian Church recognized the need for a school to provide elementary and secondary education from a Christian perspective.
After a couple of years of study, they chartered First Presbyterian Day School in 1970. Their desire was to develop the whole child to live a life pleasing to God, serve the families of First Presbyterian Church, and impact the broader community. The initial facilities, consisting of ten acres of land and an elementary building, valued at $265,000, were purchased through a capital fund drive within the membership of the church.
The planning committee established an independent Board of Trustees and gave authority to govern the school under a charter issued by the state of Georgia. The school opened with 205 students in grades Kindergarten through eighth. Mr. Henry Middlebrooks served as FPD's first Head of School and was joined by a small team of eleven faculty and staff.
For the full history, see https://www.fpdmacon.org/history