SALISBURY CHRISTIAN SCHOOL INC: Form 990, tax year 2022
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- Organization
- SALISBURY CHRISTIAN SCHOOL INC (EIN 52-0937411)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-02
- IRS object ID
- 202440939349301449
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-02T17:26:33-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521224986 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKS & COMPANY PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1801 SWEETBAY DRIVE | AddressLine1Txt |
| City | SALISBURY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21804 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520937411 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALISBURY CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALI | BusinessNameControlTxt |
| Phone | 4105464125 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 PARKER RD | AddressLine1Txt |
| City | SALISBURY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21804 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KRISTI HAMMOND | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4105460661 | PhoneNum |
| Signature | 2024-03-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KRISTI | PersonFirstNm |
| Person Last | HAMMOND | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ASHLEY M STERN CPA | PreparerPersonNm |
| PTIN | P01269004 | PTIN |
| Phone | 4105465600 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KRISTI HAMMOND | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 PARKER RD | AddressLine1Txt |
| City | SALISBURY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21804 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,060,224 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SALISBURYCHRISTIAN.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | CHRISTIAN SCHOOL - TO EDUCATE FOR APPROXIMATELY 650 CHILDREN FROM INFANTS THROUGH GRADE 12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 185 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $869,537 | PYContributionsGrantsAmt |
| CY Contributions Grants | $860,065 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,329,303 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,821,247 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,185 | PYInvestmentIncomeAmt |
| CY Investment Income | $153,413 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,214 | PYOtherRevenueAmt |
| CY Other Revenue | $29,816 | CYOtherRevenueAmt |
| PY Total Revenue | $5,239,239 | PYTotalRevenueAmt |
| CY Total Revenue | $5,864,541 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,650,204 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,207,030 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,314,152 | PYOtherExpensesAmt |
| CY Other Expenses | $1,555,303 | CYOtherExpensesAmt |
| PY Total Expenses | $4,964,356 | PYTotalExpensesAmt |
| CY Total Expenses | $5,762,333 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $274,883 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $102,208 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,493,068 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,816,929 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,132,999 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,324,464 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,360,069 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,492,465 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SALISBURY CHRISTIAN SCHOOL, INC.'S PRIMARY MISSION IS TO PROVIDE A CHRISTIAN EDUCATION FOR APPROXIMATELY 650 CHILDREN FROM INFANTS THROUGH GRADE 12. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,730,075 | ExpenseAmt |
| Revenue | $4,812,664 | RevenueAmt |
| Desc | CHRISTIAN SCHOOL - EDUCATE FOR APPROXIMATELY 650 CHILDREN FROM INFANTS THROUGH GRADE 12. | Desc |
| Total Program Service Expenses | $4,730,075 | 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | 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 | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 185 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | 0 | 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 |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALLIE MAGEE BUSINESS MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4105460661 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 PARKER ROAD | AddressLine1Txt |
| City | SALISBURY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21804 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN MCTERNAN | ||||||
| CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEITH FISHER | ||||||
| VICE CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRISTI HAMMOND | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDY MILLS | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUSTIN BARNES | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| AJ TUCKER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY TOWNSEND | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL WILSON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOE KELLY | ||||||
| DESIGNATED PASTOR MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JILL LONG | ||||||
| PTF REPRESENTATIVE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN LAMKIN | ||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $102,426 | $0 | $0 | |
| SALLIE MAGEE | ||||||
| BUSINESS MANAGER | 40.00 | Yes (X) | $46,109 | $0 | $0 | |
| CHERYL TOLBERT | ||||||
| DIRECTOR OF DEVELOPMENT | 40.00 | Yes (X) | $38,461 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $186,996 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $30,784 | GovernmentGrantsAmt |
| All Other Contributions | $829,281 | AllOtherContributionsAmt |
| Total Contributions | $860,065 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES NET O | 611600 | $4,485,103 | $4,485,103 |
| FOOD AND SPECIAL ACTIV | 611710 | $159,985 | $159,985 |
| EXTENDED CARE | 611710 | $70,429 | $70,429 |
| BUS REVENUES | 611710 | $61,086 | $61,086 |
| SUMMER PROGRAMS | 611710 | $30,981 | $30,981 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,663 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,663 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,821,247 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $161,658 | TotalRevenueColumnAmt |
| Exclusion | $161,658 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,424 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,762 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$338 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$338 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$338 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $103,237 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $111,242 | SecuritiesAmt |
| Other | $240 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$8,005 | SecuritiesAmt |
| Other | -$240 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,245 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$8,245 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $98,593 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $68,439 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,154 | TotalRevenueColumnAmt |
| Exclusion | $30,154 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,864,541 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,812,664 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $191,812 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,646 | TotalAmt |
| Management And General | $170,646 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,536,689 | TotalAmt |
| Program Services | $2,954,666 | ProgramServicesAmt |
| Management And General | $582,023 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,103 | TotalAmt |
| Program Services | $27,103 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,465 | TotalAmt |
| Program Services | $155,593 | ProgramServicesAmt |
| Management And General | $46,872 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,127 | TotalAmt |
| Program Services | $207,592 | ProgramServicesAmt |
| Management And General | $62,535 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325 | TotalAmt |
| Management And General | $325 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,980 | TotalAmt |
| Management And General | $19,980 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,566 | TotalAmt |
| Management And General | $4,566 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,190 | TotalAmt |
| Management And General | $30,190 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,932 | TotalAmt |
| Program Services | $1,160 | ProgramServicesAmt |
| Management And General | $49,772 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,065 | TotalAmt |
| Program Services | $69,065 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,655 | TotalAmt |
| Program Services | $131,655 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,253 | TotalAmt |
| Management And General | $29,253 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,156 | TotalAmt |
| Program Services | $280,156 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,205 | TotalAmt |
| Program Services | $49,073 | ProgramServicesAmt |
| Management And General | $3,132 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| REPAIRS AND MAINTENANCE | $283,844 | $283,844 |
| FOOD AND SPECIAL ACTIVI | $250,301 | $250,301 |
| BOOKS AND MEDIA | $114,508 | $114,508 |
| BUS EXPENSES | $65,713 | $65,713 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,610 | TotalAmt |
| Program Services | $139,646 | ProgramServicesAmt |
| Management And General | $32,964 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,762,333 | TotalAmt |
| Program Services | $4,730,075 | ProgramServicesAmt |
| Management And General | $1,032,258 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $615,400 | BOYAmt |
| EOY | $2,438,242 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,311 | BOYAmt |
| EOY | $570,035 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,380,103 | BOYAmt |
| EOY | $17,862 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,526 | BOYAmt |
| EOY | $6,193 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,912 | BOYAmt |
| EOY | $38,772 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,550,586 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,075,492 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,318,340 | BOYAmt |
| EOY | $4,475,094 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,476 | BOYAmt |
| EOY | $270,731 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,493,068 | BOYAmt |
| EOY | $7,816,929 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $823,694 | BOYAmt |
| EOY | $532,649 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $510,297 | BOYAmt |
| EOY | $735,678 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $799,008 | BOYAmt |
| EOY | $692,303 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $363,834 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,132,999 | BOYAmt |
| EOY | $2,324,464 | 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 | $5,019,231 | BOYAmt |
| EOY | $5,083,093 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,838 | BOYAmt |
| EOY | $409,372 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,360,069 | BOYAmt |
| EOY | $5,492,465 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,493,068 | BOYAmt |
| EOY | $7,816,929 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $102,208 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $30,188 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $125,246 | BeginningYearBalanceAmt |
| Contributions | $37,525 | ContributionsAmt |
| Investment Earnings Or Losses | $13,493 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,637 | AdministrativeExpensesAmt |
| End Year Balance | $174,627 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $130,478 | BeginningYearBalanceAmt |
| Contributions | $23,750 | ContributionsAmt |
| Investment Earnings Or Losses | -$27,425 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,557 | AdministrativeExpensesAmt |
| End Year Balance | $125,246 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $84,812 | BeginningYearBalanceAmt |
| Contributions | $26,561 | ContributionsAmt |
| Investment Earnings Or Losses | $20,157 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,052 | AdministrativeExpensesAmt |
| End Year Balance | $130,478 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $84,812 | ContributionsAmt |
| End Year Balance | $84,812 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $454,942 | OtherCostOrOtherBasisAmt |
| Book Value | $454,942 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,133,915 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,861,171 | DepreciationAmt |
| Book Value | $3,272,744 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,157,010 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,038,304 | DepreciationAmt |
| Book Value | $118,706 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $804,719 | OtherCostOrOtherBasisAmt |
| Depreciation | $176,017 | DepreciationAmt |
| Book Value | $628,702 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,475,094 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $363,834 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $363,834 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,910,491 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $30,188 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $15,762 | OtherRevenueAmt |
| Revenue Not Reported | $45,950 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,864,541 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,864,541 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,778,095 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $15,762 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $15,762 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,762,333 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,762,333 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE INCLUDED ON LINE 6B 15,762. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES INCLUDED ON LINE 6B 15,762. |
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 | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | SALISBURY CHRISTIAN SCHOOL WEBSITE | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PTF | Event1Nm |
| Gross Receipts Event1 | $40,004 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $40,004 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $28,171 | OtherDirectExpensesEvent1Amt |
| Event2 | JAGUAR JAM FEST | Event2Nm |
| Gross Receipts Event2 | $5,313 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $5,313 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $4,520 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $53,276 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $53,276 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $35,748 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $98,593 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $98,593 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $68,439 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $68,439 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $30,154 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED AND APPROVED BY MANAGEMENT AND A MEMBER OF THE BOARD PRIOR TO FILING. |
| PART VI, SECTION B LINE 11B | OUR ANNUAL AUDIT IS PRESENTED BY OUR INDEPENDENT AUDITOR TO THE FINANCE COMMITTEE AND IS THOROUGHLY REVIEWED. AFTERWARDS, THE AUDIT IS PRESENTED TO THE BOARD. FOLLOWING THE PRESENTATION OF THE AUDIT, THE 990 IS PREPARED AND REVIEWED BY THE BOARD TREASURER, SIGNED AND FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | GOVERNORS ARE REQUIRED TO PERIODICALLY DISCLOSE POTENTIAL CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION FOR THE HEAD OF SCHOOL INCLUDES REVIEW OF COMPARABLE DATA, PERFORMANCE REVIEW, APPROVAL BY MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD AND DOCUMENTATION IN THE MINUTES OF THE BOARD OF GOVERNORS MEETING. THE PROCESS FOR DETERMINING COMPENSATION FOR THE BUSINESS MANAGER AND DIRECTOR OF DEVELOPMENT INCLUDES REVIEW OF COMPARABLE DATA, PERFORMANCE REVIEW, DETERMINATION BY THE HEAD OF SCHOOL AND INCLUDED IN THE ANNUAL BUDGET PROCESS BY THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990 IS MADE AVAILABLE FOR PUBLIC INSPECTION THROUGH WRITTEN REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH WRITTEN REQUEST. |
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