First Presbyterian Academy 
The information on this page was last updated 8/12/2026. If you see errors or omissions, please email: [email protected]
Summary
First Presbyterian Academy is a private Christian school serving students in K3 through 12th grade across two campuses in Greenville, SC.
Contact information
Mailing address:
First Presbyterian Academy
829 Garlington Road
Greenville, SC 29615
Website: firstpresacademy.com
Phone: (864) 678-5107
Email: [email protected]
Organization details
EIN: 825362510
CEO/President: Rob Brown
Chairman: Chris Wright
Board size: 7
Founder:
Ruling year: 2019
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
FPA strives to integrate biblical thinking into all aspects of the school program. As Proverbs 2:6 says, "For the Lord gives wisdom; from his mouth comes knowledge and understanding." Without a biblical perspective, it is not possible to have full knowledge and understanding of any subject.
Mission statement
First Presbyterian Academy is a Christian community dedicated to providing a premier college preparatory education, grounded in a biblical worldview, which develops character in students from varied backgrounds for a lifetime of learning and service.
Statement of faith
Accordingly, We believe the Scriptures, the Old and New Testaments, are God's authoritative and infallible self-revelation, inspired by the Holy Spirit and graciously teach all that is necessary for faith and life. (Romans 15:4, 2 Timothy 3:15-17)
We believe in only one true God: Father, Son and Holy Spirit, who is both one essence and three persons. (Ephesians 4:4-6, Matthew 28:19)
We believe that Jesus Christ is both truly God and truly human: eternally begotten of the Father, born of the Virgin Mary and conceived by the Holy Spirit. (John 1:14, Philippians 2:6-8)
We believe God created human beings as good and in His own image and that the present state of the world is not God's doing, but rather is a result of humanity's free and sinful rebellion. (John 3:16-19, Romans 1:18-32)
We believe no part of human life is untouched by sin, therefore human beings are all sinners who fall short of God's glory, deserve eternal punishment and are unable to save themselves. (Romans 3:10, Ephesians 2:1-3)
We believe that by grace, Jesus Christ, the Son, offered himself on the cross in order to free His people from sin and through the power of the Holy Spirit, they are brought into right relation with God, the Father. (Ephesians 2:8-9, 2 Timothy 1:9-10)
We believe Jesus Christ ascended to the Father in His resurrected body, remains truly human and will one day return visibly, in the body, to judge the living and the dead. (Acts 1: 9-11, I Corinthians 15:3-6)
We believe that due to the sinful nature, human beings are incapable of turning toward God. Therefore, God chooses them, in Christ, not because of any merit on their part, but only because of His love and mercy. The Holy Spirit then grants faith such that His image is restored and human beings are enabled to live lives that progress in holiness. (Acts 13:48, Romans 8:28-30, Ephesians 1:3-5 and 2:4-7)
We believe Jesus Christ teaches that humanity is to love God with all their heart, soul and mind. Yet, human desires are no longer trustworthy guides to goodness. What seems natural to humans, no longer corresponds to God's design. Therefore, we reject the claim that love of any sort is self-justifying. (Genesis 1:27, Romans 7:23 and 12:1)
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 | | 453 of 1472 | 68 of 206 |
| Fund acquisition rating | | 202 of 1472 | 57 of 206 |
| Resource allocation rating | | 1033 of 1472 | 145 of 206 |
| Asset utilization rating | | 543 of 1473 | 68 of 206 |
According to the organization's Form 990, it received $180,000 in government grants in 2025.
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% | 0% | 25% | 54% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 0% | 1% | 3% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 13% | 11% | 4% | 6% | 24% | 18% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 0% | 1% | 4% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 87% | 89% | 96% | 94% | 76% | 82% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 79% | 80% | 86% | 97% | 97% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 93% | 98% | 87% | 75% | 90% |
Program output ratio Program output ratio = Program services / Total revenue | 77% | 73% | 79% | 75% | 72% | 87% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 7% | 2% | 13% | 25% | 10% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | 11% | 2% | 20% | 55% | 39% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 21% | 19% | 10% | 3% | 3% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.55 | 0.68 | 0.69 | 0.62 | 0.81 | 0.97 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 2.94 | 2.90 | 3.26 | 2.81 | 1.73 | 2.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.84 | 1.98 | 2.24 | 1.75 | 1.40 | 1.93 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.80 | 1.57 | 1.37 | 1.54 | 2.04 | 1.53 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.64 | 0.73 | 0.65 | 0.49 | 0.65 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.92 | 2.20 | 1.45 | 2.39 | 4.36 | 2.15 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 30% | 53% | 52% | 53% | 50% | 72% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 31% | 30% | 30% | 21% | 40% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 116% | 69% | 70% | 75% | 62% | 29% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $3,262,049 | $2,539,124 | $2,929,218 | $3,598,716 | $2,470,538 |
| Receivables, inventories, prepaids | $183,297 | $142,204 | $161,020 | $129,929 | $190,251 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $3,445,346 | $2,681,328 | $3,090,238 | $3,728,645 | $2,660,789 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $6,418,884 | $5,631,820 | $4,824,294 | $2,716,052 | $2,660,789 |
| Other long-term assets | $138,795 | $433,261 | $761,766 | $0 | $0 |
| Total long-term assets | $6,557,679 | $6,065,081 | $5,586,060 | $2,716,052 | $2,660,789 |
| Total assets | $10,003,025 | $8,746,409 | $8,676,298 | $6,444,697 | $5,321,578 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $649,462 | $518,557 | $596,166 | $519,964 | $667,372 |
| Other current liabilities | $1,542,864 | $1,440,503 | $1,413,038 | $1,310,847 | $1,070,041 |
| Total current liabilities | $2,192,326 | $1,959,060 | $2,009,204 | $1,830,811 | $1,737,413 |
| Debt | $3,120,000 | $2,620,000 | $2,620,000 | $1,370,000 | $2,117,500 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $3,120,000 | $2,620,000 | $2,620,000 | $1,370,000 | $2,117,500 |
| Total liabilities | $5,312,326 | $4,579,060 | $4,629,204 | $3,200,811 | $3,854,913 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $4,364,969 | $3,762,903 | $3,520,252 | $2,338,166 | $920,157 |
| With donor restrictions | $325,730 | $404,446 | $526,842 | $905,720 | $546,508 |
| Net assets | $4,690,699 | $4,167,349 | $4,047,094 | $3,243,886 | $1,466,665 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $809,046 | $235,437 | $394,412 | $1,668,574 | $1,016,316 |
| Program service revenue | $6,380,925 | $5,768,578 | $5,807,018 | $5,250,931 | $4,650,674 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $89,584 | $78,577 | $23,967 | $1,906 | $3,225 |
| Other revenue | $82,069 | $14,856 | $0 | $80,639 | $47,102 |
| Total other revenue | $6,552,578 | $5,862,011 | $5,830,985 | $5,333,476 | $4,701,001 |
| Total revenue | $7,361,624 | $6,097,448 | $6,225,397 | $7,002,050 | $5,717,317 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $5,369,619 | $4,816,094 | $4,660,102 | $5,070,115 | $5,001,480 |
| Management and general | $1,468,655 | $1,120,319 | $549,569 | $154,714 | $142,882 |
| Fundraising | $0 | $59,660 | $212,518 | $0 | $0 |
| Total expenses | $6,838,274 | $5,996,073 | $5,422,189 | $5,224,829 | $5,144,362 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $523,350 | $101,375 | $803,208 | $1,777,221 | $572,955 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $523,350 | $101,375 | $803,208 | $1,777,221 | $572,955 |
Compensation
| Name | Title | Compensation |
| J Robert Brown | Head of Scho | $72,123 |
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 8/12/2026. To update the information below, please email: [email protected]