Nonprofit · EIN 58-0593430
RABUN GAP-NACOOCHEE SCHOOL
Tax-exempt · RABUN GAP, GA 30568
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $33,069,429 | $34,998,442 | -$1,929,013 | $113,356,870 | $27,223,262 | $86,133,608 |
| June 30, 2024 | 990 | $36,235,954 | $33,801,089 | $2,434,865 | $111,474,729 | $26,060,005 | $85,414,724 |
| June 30, 2023 | 990 | $32,425,770 | $33,019,475 | -$593,705 | $107,044,139 | $25,683,084 | $81,361,055 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,703,443
- Program service revenue
- $27,582,902
- Investment income
- $3,454,151
- Net rental income
- $312,522
- Net gain from sales of assets
- $1,252,369
- Net income from fundraising events
- -$33,176
- Net income from sales of inventory
- $48,087
- Other revenue
- $328,933
Expenses
- Grants and similar amounts paid
- $12,145,525
- Compensation of officers, directors and key employees
- $1,228,292
- Other salaries and wages
- $10,105,093
- Salaries, compensation and benefits (total)
- $13,233,476
- Professional fundraising fees
- $0
- Legal fees
- $86,925
- Accounting fees
- $102,153
- Occupancy
- $1,354,197
- Travel
- $514,162
- Depreciation
- $2,239,340
- Program services (functional)
- $30,451,887
- Management and general (functional)
- $3,747,645
- Fundraising (functional)
- $798,910
Balance sheet and other
- Total assets, start of year
- $111,474,729
- Total assets, end of year
- $113,356,870
- Total liabilities, end of year
- $27,223,262
- Net assets, end of year
- $86,133,608
- Land, buildings and equipment
- $33,429,858
- Publicly traded securities
- $32,727,749
- Net assets without donor restrictions
- $51,743,902
- Net assets with donor restrictions
- $34,389,706
- Gross unrelated business income
- $1,121
- Gross receipts
- $56,970,371
- Employees
- 310
- Volunteers
- 200
- Year formed
- 1903
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY MILES | Head of School Officer | 50 | $413,838 | $113,607 |
| ERIKA FARR | Associate HOS Operations Officer | 50 | $127,404 | $99,957 |
| SCOTT CARLSON | Chief Financial Officer Officer | 50 | $170,655 | $46,915 |
| CORTNEY DOWDLE | Director of Admissions Highest-paid employee | 50 | $131,075 | $57,953 |
| PAIGE SPIVEY | Associate HOS for Advancement Officer | 50 | $177,894 | $8,703 |
| FREDRICK ALLEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| J PAUL AUSTIN III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| G NILES BOLTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARGARET F CARTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEVEN P GILLIAM | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATE MAINE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| REV JUAN SANDOVAL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN F SANDY SMITH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PERRY TAYLOR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JI YOON GRACE JANG TODD | TRUSTEE Trustee or director | 1 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF T VELASTEGUI | TRUSTEE Trustee or director | 1 | $0 |
| BETHANY WEISSER | TRUSTEE Trustee or director | 1 | $0 |
| LYNDA WHITE | TRUSTEE Trustee or director | 1 | $0 |
| REV DR GEORGE B WIRTH | TRUSTEE Trustee or director | 1 | $0 |
| OMAR ZAVALA | TRUSTEE Trustee or director | 1 | $0 |
| CHARLES D MOSELEY JR | TRUSTEE - EMERITUS Trustee or director | 1 | $0 |
| BILL FUTRAL | TRUSTEE Trustee or director | 1 | $0 |
| JOHN RICE | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 28 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY MILES | Head of School Officer | 50 | $316,507 | $99,388 |
| ERIKA FARR | Associate HOS Ops (Jul'23) Officer | 50 | $114,276 | $98,966 |
| SCOTT CARLSON | Chief Financial Officer Officer | 50 | $162,621 | $44,096 |
| PAIGE SPIVEY | Associate HOS for Advancement Officer | 50 | $170,944 | $18,862 |
| CORTNEY DOWDLE | Dir. of Admissions (Mar'23) Highest-paid employee | 50 | $114,462 | $45,600 |
| ANNE FORREST PRIM | COO (thru April 2023) Officer | 50 | $39,803 | $9,907 |
| FREDRICK ALLEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| J PAUL AUSTIN III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JON BARNWELL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LIDDELL AVERY BARTLETT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| G NILES BOLTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARGARET F CARTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEVEN P GILLIAM | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM C HORTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATE MAINE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TERRI PENDERGRAST | TRUSTEE Trustee or director | 1 | $0 | $0 |
| REV JUAN SANDOVAL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN F SANDY SMITH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PERRY TAYLOR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JI YOON GRACE JANG TODD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN UNDERWOOD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JEFF T VELASTEGUI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BETHANY WEISSER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LYNDA WHITE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| REV DR GEORGE B WIRTH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| OMAR ZAVALA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STELL HUIE | TRUSTEE - EMERITUS Trustee or director | 1 | $0 | $0 |
| CHARLES D MOSELEY JR | TRUSTEE - EMERITUS Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY MILES | HEAD OF SCHOOL Officer | 40 | $309,471 | $99,576 |
| PAIGE SPIVEY | ASSOCIATE HOS FOR ADVANCEMENT Officer | 40 | $162,415 | $28,627 |
| SCOTT CARLSON | CHIEF FINANCIAL OFFICER Officer | 40 | $123,165 | $33,477 |
| ANNE FORREST PRIM | COO (THRU APRIL 2023) Officer | 40 | $117,821 | $23,466 |
| FREDERICK ALLEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| J PAUL AUSTIN III | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JON BARNWELL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LIDDELL AVERY BARTLETT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| G NILES BOLTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARGARET F CARTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEVEN P GILLIAM | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM C HORTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KATE MAINE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TERRI PENDERGRAST | TRUSTEE Trustee or director | 1 | $0 | $0 |
| REV JUAN SANDOVAL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN F SANDY SMITH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| PERRY TAYLOR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN UNDERWOOD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LYNDA WHITE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| REV DR GEORGE B WIRTH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RT REV ROBERT WRIGHT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| OMAR ZAVALA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STELL HUIE | TRUSTEE - EMERITUS Trustee or director | 1 | $0 | $0 |
| CHARLES D MOSELEY JR | TRUSTEE - EMERITUS Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3339 NACOOCHEE DR, RABUN GAP, GA 30568-0000
- In care of
- % SCOTT CARLSON
- Principal officer (990 for 2024)
- JEFFREY MILES, 339 NACOOCHEE DRIVE, RABUN GAP, GA 30568
- Signed the 990
- SCOTT CARLSON, CFO
- Phone
- (706) 746-7467
- Website
- WWW.RABUNGAP.ORG
- Return prepared by
- SMITH & HOWARD ADVISORY LLC
Mission
RABUN GAP-NACOOCHEE SCHOOL PREPARES YOUNG PEOPLE FOR COLLEGE, CAREER AND A LIFETIME OF LEADERSHIP AND SERVICE. IN OUR BEAUTIFUL MOUNTAIN ENVIRONMENT, WE INSPIRE STUDENTS TO GROW IN CHARACTER, INTELLECT AND SPIRIT. WE VALUE EDUCATIONAL ACCESSIBILITY AND FOSTER A COMMUNITY OF LEARNERS WHOSE DIVERSITY IS HONORED AND REFLECTS THE WORLD.
Program accomplishments
- Instruction - Rabun Gap - Nacoochee School is a more than 120-year-old independent boarding and day school providing co-education college-preparatory in grades PK through twelve that has a historic relationship with the Presbyterian Church. Rabun Gap - Nacoochee School (RGNS) sees an average enrollment of approximately 680 students from more than 50 countries and 15 states for the current fiscal year with an average class size of 12. Average enrollments for each division are 170 in the Lower School, 110 in the Middle School, and 400 in the Upper School. International students comprise approximately one-quarter of the student body. The faculty averages 15+ years of teaching experience. Of more than 80 faculty members, approximately 40 percent hold graduate degrees or higher. Advanced Placement (AP) courses are offered in all academic departments with over 120 students enrolled in at least one AP course and more than 80 percent of the AP candidates received a score of 3 or higher, making them eligible to receive college credit for their work. With more than 40 clubs, competitive athletic teams, and student organizations, students participate in a wide range of activities.Expenses $27,711,218 · grants $12,145,525 · revenue $27,288,930
- Student activities and athletics - RGNS participates in a variety of sports programs within the North Carolina Independent School Athletic Association. All sports continue to compete at high levels, bringing notoriety to the school in many different areas. Of particular note, the school offers competitive teams at the middle school, junior varsity, and varsity levels. The arts department continues to stress the development of human creative potential for all the students who participate in the programs at all three divisions. The outdoor program and other campus organizations further student's opportunities for growth and development.Expenses $1,522,594 · revenue $74,999
- AUXILIARY SERVICES - RGNS PROVIDES RESIDENTIAL HOUSING IN SEVEN RESIDENCE HALLS ON THE 1,400 ACRE CAMPUS FOR THE BOARDING STUDENTS WHO MAKE UP MORE THAN 60 PERCENT OF THE HIGH SCHOOL STUDENT POPULATION. RESIDENCE LIFE INCLUDES MANY PLANNED WEEKEND ACTIVITIES, AND THE HALLS HAVE AMENITIES SUCH AS STUDY ROOMS, KITCHENS, LAUNDRY ROOMS, VENDING MACHINES, AND COMMON AREAS. THE DINING HALL SERVES OVER 250,000 MEALS ON AN ANNUAL BASIS. IN ADDITION, THE STUDENT CENTER, CAMPUS STORE, EXERCISE ROOM, AND CENTRAL POSTAL SERVICES OPERATE FOR THE BENEFIT OF THE STUDENTS AND FACULTY.Expenses $1,218,075 · revenue $218,973
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 58-0593430
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1942
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B250)
- Assets (IRS master file)
- $113,356,870
- Income (IRS master file)
- $56,970,371
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $33,069,429 | $34,998,442 | $113,356,870 | XML |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $36,235,954 | $33,801,089 | $111,474,729 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $32,425,770 | $33,019,475 | $107,044,139 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $40,793,932 | $31,931,881 | $105,462,489 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-0593430).
Questions about RABUN GAP-NACOOCHEE SCHOOL
- What is the EIN of RABUN GAP-NACOOCHEE SCHOOL?
- The employer identification number (EIN) of RABUN GAP-NACOOCHEE SCHOOL is 58-0593430.
- Is RABUN GAP-NACOOCHEE SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1942.
- Are donations to RABUN GAP-NACOOCHEE SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RABUN GAP-NACOOCHEE SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of RABUN GAP-NACOOCHEE SCHOOL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RABUN GAP-NACOOCHEE SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of RABUN GAP-NACOOCHEE SCHOOL?
- The 990 for the year ended June 30, 2025 names JEFFREY MILES.
- Who are the officers and directors of RABUN GAP-NACOOCHEE SCHOOL?
- The 990 for the year ended June 30, 2025 lists 23 people; 5 received compensation from the organization, the highest $413,838 (JEFFREY MILES, Head of School).
- How much revenue does RABUN GAP-NACOOCHEE SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $33,069,429, expenses of $34,998,442 and total assets of $113,356,870 at year end.
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- NATION BUILDERS LEAD INC EIN 37-1480554 · last filed 990-EZ for 2024
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