Horizon Christian Academy in Cumming, GA 
The information on this page was last updated 10/3/2026. If you see errors or omissions, please email: [email protected]
Summary
Horizon Christian is a private, multi-denominational Christian school in the heart of Cumming, Georgia. We serve students in Kindergarten through 12th grade.
Contact information
Mailing address:
Horizon Christian Academy
1270 Sawnee Drive
Cumming, GA 30040
Website: hcaga.org
Phone: 678-947-0711
Email: [email protected]
Organization details
EIN: 582573484
CEO/President: Tom Shefchunas
Chairman: Inga Moffitt
Board size: 7
Founder:
Ruling year: 2001
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
It is the aim of HCA to promote Christian freedom by encouraging personal responsibility without becoming legalistic.
Mission statement
We prepare students to be world changers by partnering with families through Christ-centered education and community. Over the last 2 decades, that's what our amazing staff and board of directors have set out to do, making us one of the fastest-growing private Christian schools in Forsyth County.
Statement of faith
We believe there is one God, eternally existent in three persons - Father, Son, and Holy Spirit. Jesus Christ was fully God, yet fully man, born of a virgin, and lived a sinless life, performing many miracles. We acknowledge His substitutionary death, resurrection, ascension and individual mediation for us, and eagerly await His personal return in power and glory. Matthew 28:19; Deuteronomy 6:4; 2 Corinthians 5:21; Isaiah 7:14; Hebrews 4:15; 1 Peter 2:24; 1 Corinthians 15:3; John 11:25; Mark 16:19; Acts 1:11
We believe all people are created uniquely in the image of God to have fellowship with him but became alienated in that relationship through sinful disobedience. A reunion, called salvation, is possible only by faith in Jesus Christ, apart from works, through the regeneration of the Holy Spirit. Titus 3:5; Romans 3:23; Ephesians 2:8-9; 1 Corinthians 12:12-13; Genesis 1:26
We believe the Holy Spirit indwells the believer and enables us to live a holy life and to witness and work for the Lord Jesus Christ, uniting us as the Church, the Body of Christ. Acts 1:8; Ephesians 1:13-14; Galatians 5:16; 1 Corinthians 12:12-13
We believe everyone will be resurrected - the believer to eternal life with God, the unbeliever to eternal separation from God. John 5:28-29; 1 Thessalonians 4:13-18; Matthew 25:41; Daniel 12:2
We believe the Bible, as originally given by God, is divinely inspired, infallible, entirely trustworthy, and the supreme authority in all matters of life, faith, and practice. 1 Timothy 3:16; 2 Peter 1:21
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 | | 1351 of 1582 | 249 of 271 |
| Fund acquisition rating | | 1475 of 1583 | 261 of 271 |
| Resource allocation rating | | 1520 of 1583 | 262 of 271 |
| Asset utilization rating | | 423 of 1583 | 59 of 271 |
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 | 9% | 40% | 9% | 1% | 2% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 5% | 1% | 0% | 1% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 12% | 12% | 10% | 15% | 27% | 34% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 5% | 1% | 0% | 1% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 88% | 88% | 90% | 85% | 73% | 66% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 66% | 67% | 74% | 74% | 100% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 109% | 97% | 99% | 85% | 70% |
Program output ratio Program output ratio = Program services / Total revenue | 77% | 72% | 65% | 73% | 63% | 70% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | -9% | 3% | 1% | 15% | 30% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | -32% | 8% | 2% | 29% | 73% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 30% | 32% | 26% | 25% | 0% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.54 | 0.81 | 0.58 | 0.53 | 0.51 | 0.44 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.13 | 3.85 | 2.92 | 3.52 | 3.12 | 2.92 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.98 | 3.14 | 1.69 | 1.86 | 1.58 | 1.28 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.80 | 1.19 | 1.43 | 1.07 | 1.37 | 1.98 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.84 | 0.70 | 0.93 | 0.73 | 0.50 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.53 | 0.61 | 2.11 | 0.45 | 2.04 | 4.67 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 30% | 79% | 75% | 74% | 68% | 74% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 57% | 51% | 47% | 45% | 57% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 116% | 26% | 43% | 50% | 63% | 59% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $2,085,502 | $2,945,664 | $2,192,472 | $2,020,026 | $1,294,491 |
| Receivables, inventories, prepaids | $51,754 | $210,307 | $102,057 | $75,617 | $687,181 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $2,137,256 | $3,155,971 | $2,294,529 | $2,095,643 | $1,981,672 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $6,042,438 | $6,063,615 | $5,783,231 | $4,437,820 | $3,800,351 |
| Other long-term assets | $56,025 | $125 | $625 | $625 | $625 |
| Total long-term assets | $6,098,463 | $6,063,740 | $5,783,856 | $4,438,445 | $3,800,976 |
| Total assets | $8,235,719 | $9,219,711 | $8,078,385 | $6,534,088 | $5,782,648 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $21,295 | $67,099 | $45,612 | $101,265 | $21,047 |
| Other current liabilities | $1,773,368 | $2,146,673 | $2,090,083 | $1,430,786 | $977,743 |
| Total current liabilities | $1,794,663 | $2,213,772 | $2,135,695 | $1,532,051 | $998,790 |
| Debt | $4,685,448 | $4,692,390 | $3,817,559 | $2,912,904 | $3,303,407 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $4,685,448 | $4,692,390 | $3,817,559 | $2,912,904 | $3,303,407 |
| Total liabilities | $6,480,111 | $6,906,162 | $5,953,254 | $4,444,955 | $4,302,197 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $1,531,165 | $2,167,521 | $1,958,984 | $2,022,305 | $1,480,451 |
| With donor restrictions | $224,443 | $146,028 | $166,147 | $66,828 | $0 |
| Net assets | $1,755,608 | $2,313,549 | $2,125,131 | $2,089,133 | $1,480,451 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $751,434 | $577,381 | $642,565 | $1,053,198 | $1,230,825 |
| Program service revenue | $5,315,574 | $4,857,139 | $3,636,271 | $2,856,562 | $2,381,815 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $80,628 | $99,847 | $29,236 | $19,948 | $1,356 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $5,396,202 | $4,956,986 | $3,665,507 | $2,876,510 | $2,383,171 |
| Total revenue | $6,147,636 | $5,534,367 | $4,308,072 | $3,929,708 | $3,613,996 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $4,410,074 | $3,603,732 | $3,157,840 | $2,465,913 | $2,527,351 |
| Management and general | $1,992,876 | $1,689,885 | $1,110,711 | $829,058 | $0 |
| Fundraising | $302,627 | $52,332 | $3,523 | $26,055 | $0 |
| Total expenses | $6,705,577 | $5,345,949 | $4,272,074 | $3,321,026 | $2,527,351 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | ($557,941) | $188,418 | $35,998 | $608,682 | $1,086,645 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($557,941) | $188,418 | $35,998 | $608,682 | $1,086,645 |
Compensation
Compensation data for this ministry has not been collected.
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 10/3/2026. To update the information below, please email: [email protected]