CHATTANOOGA CHRISTIAN SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHATTANOOGA CHRISTIAN SCHOOL INC (EIN 62-0840156)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-16
- IRS object ID
- 202501069349301005
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-16T09:39:38-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621199757 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LBMC PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 605 CHESTNUT STREET SUITE 1100 | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37450 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620840156 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHATTANOOGA CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAT | BusinessNameControlTxt |
| Phone | 4232656411 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3354 CHARGER DRIVE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37409 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATT COVEY | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 4232656411 | PhoneNum |
| Signature | 2025-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ABIGAIL CAMPBELL CPA | PreparerPersonNm |
| PTIN | P01296738 | PTIN |
| Phone | 4237566585 | PhoneNum |
| Preparation | 2025-04-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MATT COVEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3354 CHARGER DRIVE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37409 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,556,004 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CCSK12.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CHRISTIAN EDUCATION FOR CHILDREN IN THE CHATTANOOGA, TN AREA. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 500 | TotalEmployeeCnt |
| Total Volunteers | 1053 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $1,184 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,971,629 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,251,060 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $23,845,875 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,115,778 | CYProgramServiceRevenueAmt |
| PY Investment Income | $171,997 | PYInvestmentIncomeAmt |
| CY Investment Income | $648,079 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $27,989,501 | PYTotalRevenueAmt |
| CY Total Revenue | $29,014,917 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,326,745 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,237,005 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,319,589 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,098,867 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $252,807 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,745,291 | PYOtherExpensesAmt |
| CY Other Expenses | $13,772,173 | CYOtherExpensesAmt |
| PY Total Expenses | $26,391,625 | PYTotalExpensesAmt |
| CY Total Expenses | $32,108,045 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,597,876 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,093,128 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $46,113,318 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,185,342 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,017,241 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,431,592 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $43,096,077 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,753,750 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PREPARE STUDENTS TO LEAD AND SERVE WITH DISTINCTION WHILE REPRESENTING CHRIST AND HIS KINGDOM IN ALL AREAS OF HOME, CHURCH, SOCIETY AND CULTURE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,585,849 | ExpenseAmt |
| Grant | $1,605,653 | GrantAmt |
| Revenue | $15,754,073 | RevenueAmt |
| Desc | UPPER SCHOOL | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,826,284 | ExpenseAmt |
| Grant | $631,352 | GrantAmt |
| Revenue | $6,194,596 | RevenueAmt |
| Desc | LOWER SCHOOL | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,321,399 | ExpenseAmt |
| Revenue | $1,289,500 | RevenueAmt |
| Desc | LUNCH PROGRAM | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,457,105 | ExpenseAmt |
| Revenue | $1,877,609 | RevenueAmt |
| Desc | AUXILLARY PROGRAMS, ATHLETIC PROGRAMS, & OTHER INCOME RELATED TO PROGRAM SERVICES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $4,457,105 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,877,609 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $22,190,637 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | Yes (1) | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 63 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 500 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLA DEAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4232656411 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3354 CHARGER DRIVE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37409 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| JOHN STROUD | ||||||||
| VP OF ADVANCEMENT | 40.00 | Yes (X) | $130,735 | $0 | $23,971 | |||
| SHONDA CAINES | ||||||||
| DIRECTOR OF EXCEPTIONAL ED | 40.00 | Yes (X) | $127,256 | $0 | $24,353 | |||
| CHAD M DIRKSE | ||||||||
| FORMER PRESIDENT | 40.00 | $112,220 | $0 | $21,348 | Yes (X) | |||
| JASON KEITH TIPTON | ||||||||
| HEAD TENNIS PROFESSIONAL | 40.00 | Yes (X) | $102,249 | $0 | $4,466 | |||
| CARLA DEAN | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $102,626 | $0 | $42,614 | Yes (X) | 5.00 | ||
| MARNI HALVORSON | ||||||||
| PRESIDENT | 40.00 | $81,731 | $0 | $28,846 | Yes (X) | 1.00 | ||
| TYLER SIIRA | ||||||||
| CHAIRMAN | 1.00 | $0 | $0 | $0 | Yes (X) | 1.00 | Yes (X) | |
| JENNY PLUNKETT | ||||||||
| VICE-CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| CHRISTOPHER HORNE | ||||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | 1.00 | Yes (X) | |
| CRAIG BAKER | ||||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | 1.00 | Yes (X) | |
| BOB BOSWORTH | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| THADDEUS DAVIS | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| LAINI HUFFINE | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| TRIPP JOHNSTON | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RALPH MONTGOMERY | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| GARY NOLAND JR | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| AMY JO OSBORN | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| RACHEL SHIELDS | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| ROBERT SWIFT | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| FRED WIECHMANN | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $656,817 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $145,598 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,251,060 | AllOtherContributionsAmt |
| Noncash Contributions | $70,731 | NoncashContributionsAmt |
| Total Contributions | $3,251,060 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $21,948,668 | $21,948,668 |
| AUXILIARY PROGRAMS | 611710 | $2,101,931 | $2,101,931 |
| ATHLETIC PROGRAM REVENUE | 611710 | $704,590 | $704,590 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $360,589 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $360,589 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,115,778 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $675,964 | TotalRevenueColumnAmt |
| Exclusion | $675,964 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $512,539 | SecuritiesAmt |
| Other | $663 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $503,215 | SecuritiesAmt |
| Other | $37,872 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,324 | SecuritiesAmt |
| Other | -$37,209 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$27,885 | TotalRevenueColumnAmt |
| Exclusion | -$27,885 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,014,917 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,115,778 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $648,079 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,237,005 | TotalAmt |
| Program Services | $2,237,005 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,385 | TotalAmt |
| Management And General | $389,385 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,456,411 | TotalAmt |
| Program Services | $8,320,963 | ProgramServicesAmt |
| Management And General | $2,022,901 | ManagementAndGeneralAmt |
| Fundraising | $112,547 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,218,761 | TotalAmt |
| Program Services | $577,501 | ProgramServicesAmt |
| Management And General | $2,631,131 | ManagementAndGeneralAmt |
| Fundraising | $10,129 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,196,699 | TotalAmt |
| Management And General | $1,196,699 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $837,611 | TotalAmt |
| Program Services | $643,699 | ProgramServicesAmt |
| Management And General | $193,912 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,140 | TotalAmt |
| Management And General | $57,140 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,870 | TotalAmt |
| Management And General | $80,870 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,953,196 | TotalAmt |
| Program Services | $318,248 | ProgramServicesAmt |
| Management And General | $1,634,948 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,453 | TotalAmt |
| Fundraising | $18,453 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,085,531 | TotalAmt |
| Program Services | $2,671,839 | ProgramServicesAmt |
| Management And General | $413,692 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,868 | TotalAmt |
| Program Services | $69,545 | ProgramServicesAmt |
| Management And General | $51,323 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,861,427 | TotalAmt |
| Program Services | $1,754,147 | ProgramServicesAmt |
| Management And General | $107,280 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,349 | TotalAmt |
| Program Services | $52,872 | ProgramServicesAmt |
| Management And General | $19,477 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,156 | TotalAmt |
| Management And General | $6,156 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,575,136 | TotalAmt |
| Program Services | $1,485,658 | ProgramServicesAmt |
| Management And General | $89,478 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,864 | TotalAmt |
| Management And General | $375,864 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS EXPENSE | $3,153,440 | $2,944,220 | $97,542 | $111,678 |
| STIPENDS | $646,910 | $458,769 | $188,141 | |
| SPECIAL EVENTS | $383,203 | $338,041 | $45,162 | |
| FIELD TRIP | $318,130 | $318,130 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,500 | TotalAmt |
| Management And General | $63,500 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,108,045 | TotalAmt |
| Program Services | $22,190,637 | ProgramServicesAmt |
| Management And General | $9,664,601 | ManagementAndGeneralAmt |
| Fundraising | $252,807 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,835,264 | BOYAmt |
| EOY | $3,845,779 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,434,037 | BOYAmt |
| EOY | $1,275,336 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,524 | BOYAmt |
| EOY | $1,131,514 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,238,845 | BOYAmt |
| EOY | $2,243,113 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,061 | BOYAmt |
| EOY | $230,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,292,726 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,806,053 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,498,017 | BOYAmt |
| EOY | $4,486,673 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,106,570 | BOYAmt |
| EOY | $968,112 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $4,215 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,113,318 | BOYAmt |
| EOY | $14,185,342 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,955,929 | BOYAmt |
| EOY | $2,232,974 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $696,912 | BOYAmt |
| EOY | $824,513 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,789 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,611 | BOYAmt |
| EOY | $2,374,105 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,017,241 | BOYAmt |
| EOY | $5,431,592 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,810,097 | BOYAmt |
| EOY | $1,024,046 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,285,980 | BOYAmt |
| EOY | $7,729,704 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,096,077 | BOYAmt |
| EOY | $8,753,750 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,113,318 | BOYAmt |
| EOY | $14,185,342 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$3,093,128 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $368,516 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$31,617,715 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,451,686 | BeginningYearBalanceAmt |
| Other Expenditures | $7,483,573 | OtherExpendituresAmt |
| End Year Balance | $968,113 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,822,844 | BeginningYearBalanceAmt |
| Contributions | $5,960 | ContributionsAmt |
| Investment Earnings Or Losses | $622,881 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $8,451,686 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,493,808 | BeginningYearBalanceAmt |
| Contributions | $8,235 | ContributionsAmt |
| Investment Earnings Or Losses | $157,049 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $522,150 | OtherExpendituresAmt |
| End Year Balance | $7,822,844 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,155,928 | BeginningYearBalanceAmt |
| Contributions | $6,814 | ContributionsAmt |
| Investment Earnings Or Losses | $1,601,303 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $270,237 | OtherExpendituresAmt |
| End Year Balance | $8,493,808 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,328,018 | BeginningYearBalanceAmt |
| Contributions | $6,392 | ContributionsAmt |
| Investment Earnings Or Losses | $91,755 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $270,237 | OtherExpendituresAmt |
| End Year Balance | $7,155,928 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,930,426 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,806,053 | DepreciationAmt |
| Book Value | $3,124,373 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,362,300 | OtherCostOrOtherBasisAmt |
| Book Value | $1,362,300 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,486,673 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASE OBLIGATION | $141,585 |
| PENSION PLAN WITHDRAWAL LIABILITY | $2,232,520 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,374,105 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,146,428 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $368,516 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $368,516 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,777,912 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,237,005 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,237,005 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,014,917 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $29,871,040 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,871,040 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,237,005 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,237,005 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $32,108,045 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENTS ARE RESTRICTED FOR SCHOLARSHIPS, CAPITAL IMPROVEMENTS AND SPECIFIC EDUCATION INITIATIVES. |
| PART X, LINE 2: | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF JUNE 30, 2024 AND 2023, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION FILES U.S. FEDERAL INFORMATION TAX RETURNS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | 990 RECLASSIFICATION FOR TUITION ASSISTANCE 2,237,005. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | 990 RECLASSIFICATION FOR TUITION ASSISTANCE 2,237,005. |
| PART V, LINE 1G: | FUNDS WERE TRANSFERRED TO THE CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION AS OF JUNE 30, 2024. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | PUBLICIZED THROUGH SCHOOL BROCHURES AND VARIOUS OTHER ADVERTISING MEDIA |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVED AN ALLOCATED AMOUNT OF GRANT FUNDS FROM THE EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS PROGRAM ("EANS") AND FROM THE GOVERNOR'S EMERGENCY EDUCATION RELIEF FUND ("GEER"). BOTH OF THESE PROGRAMS ARE ADMINISTERED BY THE TENNESSEE DEPARTMENT OF EDUCATION ("TDE"). |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $605,235 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $605,235 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $605,235 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3, COLUMN (F) | FormAndLineReferenceDesc |
| Explanation | CHATTANOOGA CHRISTIAN SCHOOL, INC. HAS LESS THAN 2% INTEREST IN A FOREIGN PARTNERSHIP, STEPSTONE VC GLOBAL PARTNERS VIII, L.P. THIS PARTNERSHIP IS ORGANIZED IN THE CAYMAN ISLANDS. THE AMOUNT REPORTED IN PART I IS THE ENDING VALUE OF THE INVESTMENT AS REPORTED ON THE AUDITED FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION ASSISTANCE TO STUDENTS ATTENDING CHATTANOOGA CHRISTIAN SCHOOL | GrantTypeTxt |
| Recipient | 432 | RecipientCnt |
| Cash Grant | $2,237,005 | CashGrantAmt |
| Valuation Method Used | FAIR VALUE OF TUITION | ValuationMethodUsedDesc |
| Non Cash Assistance | REDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART III, LINE 1 | FormAndLineReferenceDesc |
| Explanation | A THIRD PARTY IS USED TO PROCESS APPLICATIONS AND ASSESS NEED. THE ORGANIZATION TRACKS WHICH STUDENTS RECEIVE TUITION ASSISTANCE DURING THE YEAR. THE NUMBER OF RECIPIENTS REPORTED ABOVE IS NOT AN ESTIMATE. THIS IS THE EXACT NUMBER OF STUDENTS WHO RECEIVE ASSISTANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN STROUD | ||||||||||||||
| VP OF ADVANCEMENT | $130,735 | $0 | $0 | $0 | $0 | $0 | $11,997 | $0 | $11,974 | $0 | $154,706 | $0 | $0 | $0 |
| SHONDA CAINES | ||||||||||||||
| DIRECTOR OF EXCEPTIONAL ED | $127,256 | $0 | $0 | $0 | $0 | $0 | $11,409 | $0 | $12,944 | $0 | $151,609 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CERTAIN DIRECTORS | PersonNm |
| Relationship With Org | DIRECTOR | RelationshipWithOrgTxt |
| Cash Grant | $43,092 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | TO ENCOURAGE PURSUIT OF OUR MISSION | AssistancePurposeTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH L, PART III, GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS: | FormAndLineReferenceDesc |
| Explanation | CERTAIN DIRECTORS WHO ARE PARENTS OR GUARDIANS OF STUDENTS AT THE SCHOOL MAY BE ELIGIBLE FOR TUITION ASSISTANCE FROM THE ORGANIZATION FROM TIME-TO-TIME. THE ORGANIZATION DOES NOT COMPENSATE ITS DIRECTORS FOR THEIR SERVICE ON THE BOARD, AND BELIEVES THAT ANY TUITION ASSISTANCE PROVIDED TO ANY OF ITS DIRECTORS IS DONE SO ON AN ARMS-LENGTH BASIS CONSISTENT WITH ITS ESTABLISHED POLICIES AND IRRESPECTIVE OF THE RECIPIENTS' ROLE AS A DIRECTOR. NOTE THAT DIRECTORS HAVE NO AUTHORITY TO DETERMINE HOW AND TO WHOM FINANCIAL ASSISTANCE IS AWARDED. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $55,630 | NoncashContributionsRptF990Amt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt |
|---|---|---|---|
| Yes (X) | FACULTY AND STAFF MEALS | 0 | $10,000 |
| Yes (X) | SEARCH COMMITTEE EXPENSES | 0 | $5,101 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | CASH AND FIXED ASSETS | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2024-06-30 | DistributionDt |
| Fair Market Value Of Asset | $31,621,928 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | CASH BALANCES AND BOOK VALUE OF ASSETS | MethodOfFMVDeterminationTxt |
| EIN | 932622784 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3354 CHARGER DRIVE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37409 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 501C3 | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | Yes (1) | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | 0 | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | 0 | OwnerOfSuccessor2Ind |
| Receive Compensation2 | 0 | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 2E: | PERSON(S) INVOLVED: CARLA DEAN, CRAIG BAKER, RALPH MONTGOMERY, TRIPP JOHNSTON, MARNI HALVORSON |
| PART II, LINE 2E: | EXPLANATION OF INVOLVEMENT: SEVERAL OFFICES AND BOARD MEMBERS OF CHATTANOOGA CHRISTIAN SCHOOL WERE ELECTED TO SERVE AS BOARD MEMBERS ON THE CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION BOARD. |
| PART II, LINE 1: | THE TRANSACTION RELATES TO THE INITIAL TRANSFER OF ASSETS TO THE CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION, WHICH WAS FORMED TO SOLICIT, ACCEPT, HOLD AND INVEST FUNDS AND PROPERTY FOR THE SOLE BENEFIT OF SUPPORTING THE OPERATIONS AND ORGANIZATION OF THE SCHOOL. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S CFO PRESENTS THE FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PERIODICALLY REVIEWED AT BOARD MEETINGS. IN ACCORDANCE WITH BOARD GOVERNANCE POLICIES, IF THE POTENTIAL OF CONFLICT OF INTEREST EXISTS, A TRUSTEE WILL IMMEDIATELY BRING THE POTENTIAL OF CONFLICT TO THE BOARD CHAIR AND RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND/OR DECISION MAKING IN THE POTENTIAL AREA OF CONFLICT OF INTEREST. BOARD MEMBERS MUST SIGN THE CONFLICT OF INTEREST AGREEMENT ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES USING INDEPENDENT COMPENSATION CONSULTANTS, WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS. |
| FORM 990, PART VI, SECTION C, LINE 19 | FORMS 1023, 1024, 990, AND 990-T ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE AND POSTED ON GUIDESTAR FOR PUBLIC REVIEW/INSPECTION. |
| FORM 990, PART IX, LINE 8, STATEMENT OF FUNCTIONAL EXPENSES: | THE SCHOOL WITHDREW FROM A MULTI-EMPLOYER DEFINED BENEFIT PENSION PLAN (THE "PLAN"), RESULTING IN A $2,232,520 PENSION WITHDRAWAL LIABILITY AND CORRESPONDING EXPENSE TO BE REFLECTED IN THE STATEMENT OF FUNCTIONAL EXPENSES AND BALANCE SHEET FOR FISCAL YEAR 2024. THIS EXPENSE IS NON-OPERATING AND NON-RECURRING IN NATURE, AND RESULTS IN THE ELIMINATION OF FUTURE LIABILITIES THAT THE SCHOOL HAS UNDER THE PLAN. |
| FORM 990, PART XI, LINE 9: | TRANSACTIONS WITH RELATED ORGANIZATION (INCLUDING TRANSFER OF NET ASSETS) -31,617,715. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3354 CHARGER DRIVE | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37409 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 932622784 | EIN |
| Primary Activities | TO SUPPORT CHATTANOOGA CHRISTIAN SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHATTANOOGA CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION | ||
| R | $31,621,928 | FINANCIAL STATEMENT VALUE |
| CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION | ||
| O | $4,215 | COST |