GASTON CHRISTIAN SCHOOLS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GASTON CHRISTIAN SCHOOLS INC (EIN 56-1244158)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-11
- IRS object ID
- 202423169349302602
- Schema version
- 2023v5.0
- 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 | 2024-11-11T10:42:27-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 561056216 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCCANNON ROGERS DRISCOLL & ASSOC LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 339 | AddressLine1Txt |
| City | GASTONIA | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 280530339 | 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 | 561244158 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GASTON CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GAST | BusinessNameControlTxt |
| Phone | 7043495020 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1625 LOWELL BETHESDA ROAD | AddressLine1Txt |
| City | GASTONIA | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28056 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAMELA MUMFORD | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7043495025 | PhoneNum |
| Signature | 2024-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN M WALKER | PreparerPersonNm |
| PTIN | P02403110 | PTIN |
| Phone | 7048670264 | PhoneNum |
| Preparation | 2024-11-11 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MARC STOUT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1625 LOWELL BETHESDA ROAD | AddressLine1Txt |
| City | GASTONIA | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,049,212 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GASTONCHRISTIAN. ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF GASTON CHRISTIAN SCHOOL IS TO HELP STUDENTS MATURE SPIRITUALLY AND EXCEL ACADEMICALLY BY OFFERING A BIBLICALLY-INTEGRATED COLLEGE PREPARATORY PROGRAM THAT WILL ENABLE THEM TO IMPACT THE KINGDOM OF GOD BY LIVING PRODUCTIVE CHRISTIAN LIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 291 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,487,190 | PYContributionsGrantsAmt |
| CY Contributions Grants | $402,234 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,232,094 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,170,620 | CYProgramServiceRevenueAmt |
| PY Investment Income | $50,280 | PYInvestmentIncomeAmt |
| CY Investment Income | $109,648 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,717 | PYOtherRevenueAmt |
| CY Other Revenue | $151,751 | CYOtherRevenueAmt |
| PY Total Revenue | $11,818,281 | PYTotalRevenueAmt |
| CY Total Revenue | $10,834,253 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,819,114 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,668,749 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $23,841 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,548,133 | PYOtherExpensesAmt |
| CY Other Expenses | $4,691,506 | CYOtherExpensesAmt |
| PY Total Expenses | $9,367,247 | PYTotalExpensesAmt |
| CY Total Expenses | $11,360,255 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,451,034 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$526,002 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,103,196 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,421,610 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,618,976 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,819,017 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,484,220 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,602,593 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF GASTON CHRISTIAN SCHOOL IS TO HELP STUDENTS MATURE SPIRITUALLY AND EXCEL ACADEMICALLY BY OFFERING A BIBLICALLY INTEGRATED, COLLEGE-PREPARATORY PROGRAM THAT WILL ENABLE THEM TO IMPACT THE KINGDOM OF GOD BY LIVING PRODUCTIVE CHRISTIAN LIVES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $9,905,790 | ExpenseAmt |
| Revenue | $9,814,997 | RevenueAmt |
| Desc | TO PROVIDE A CHRISTIAN EDUCATION WHILE HELPING STUDENTS TO MATURE SPIRITUALLY AND EXCEL ACADEMICALLY BY OFFERING A BIBLICALLY-INTEGRATED, COLLEGE-PREPARATORY PROGRAM THAT WILL ENABLE THEM TO IMPACT THE KINGDOM OF GOD BY LIVING PRODUCTIVE CHRISTIAN LIVES. | Desc |
| Total Program Service Expenses | $9,905,790 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 291 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | 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 | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR MARC STOUT | PersonNm |
| Phone | 7043495020 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1625 LOWELL BETHESDA ROAD | AddressLine1Txt |
| City | GASTONIA | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28056 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| DR MARC STOUT | |||||||
| HEAD MASTER | 40.00 | Yes (X) | $214,800 | $0 | $13,051 | ||
| JESSE BACHMAN | |||||||
| CHAIRMAN | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| ASHLEY BIZZELL | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVEN DENTON | |||||||
| VICE CHAIRMA | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| KATIE GOFORTH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BRITT GOODRICH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BEN HOERSCH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT KING | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JASON MARLOWE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| REID MCGRAW | |||||||
| BOARD LEGAL | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ZENITRA MCGRINSON | |||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| PAMELA MUMFORD | |||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| TRAVIS NIXON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| YANSEA TAYLOR | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $214,800 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $13,051 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Business Name Line2ContractorName/BusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|
| CUSTOM BUILDING SYSTEMS | ||||||
| 4538 YORK HWY | GASTONIA | NC | 28052 | CONSTRUCTION | $3,884,961 | |
| FLIK INDEPENDENT SCHOOL DINING | ||||||
| 2 INTERNATIONAL DRIVE | RYE BROOK | NY | 10573 | FOOD SERVICES | $473,215 | |
| PRECISION PROFESSIONAL CLEANING LLC | ||||||
| PO BOX 957 | LOWELL | NC | 28098 | CLEANING | $155,853 | DBA G & L BUILDING SERVICES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $402,234 | AllOtherContributionsAmt |
| Total Contributions | $402,234 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION/FEES | 611600 | $8,854,822 | $8,854,822 |
| FOOD SERVICES | 611600 | $1,023,882 | $1,023,882 |
| LATE FEES & OTHER INCOME | 611600 | $158,129 | $158,129 |
| BEFORE/AFTER SCHOOL CARE | 611600 | $133,787 | $133,787 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,170,620 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,648 | TotalRevenueColumnAmt |
| Exclusion | $109,648 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $366,710 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $214,959 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $151,751 | TotalRevenueColumnAmt |
| Exclusion | $151,751 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,834,253 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,170,620 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $261,399 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,800 | TotalAmt |
| Program Services | $161,100 | ProgramServicesAmt |
| Management And General | $42,960 | ManagementAndGeneralAmt |
| Fundraising | $10,740 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,282,849 | TotalAmt |
| Program Services | $4,334,218 | ProgramServicesAmt |
| Management And General | $939,717 | ManagementAndGeneralAmt |
| Fundraising | $8,914 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $738,628 | TotalAmt |
| Program Services | $603,961 | ProgramServicesAmt |
| Management And General | $132,026 | ManagementAndGeneralAmt |
| Fundraising | $2,641 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,472 | TotalAmt |
| Program Services | $353,624 | ProgramServicesAmt |
| Management And General | $77,302 | ManagementAndGeneralAmt |
| Fundraising | $1,546 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $836,336 | TotalAmt |
| Program Services | $752,702 | ProgramServicesAmt |
| Management And General | $83,634 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,867 | TotalAmt |
| Program Services | $331,080 | ProgramServicesAmt |
| Management And General | $36,787 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $927,835 | TotalAmt |
| Program Services | $927,835 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,764 | TotalAmt |
| Program Services | $57,388 | ProgramServicesAmt |
| Management And General | $6,376 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD SERVICE | $1,236,635 | $1,236,635 | |
| OPERATING | $1,118,221 | $1,006,399 | $111,822 |
| TEXTBOOKS | $140,848 | $140,848 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,360,255 | TotalAmt |
| Program Services | $9,905,790 | ProgramServicesAmt |
| Management And General | $1,430,624 | ManagementAndGeneralAmt |
| Fundraising | $23,841 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,389,956 | BOYAmt |
| EOY | $1,050,436 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $627,724 | BOYAmt |
| EOY | $795,435 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,252,222 | BOYAmt |
| EOY | $7,550,937 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,510 | BOYAmt |
| EOY | $13,510 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,195,101 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,279,433 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,556,843 | BOYAmt |
| EOY | $20,915,668 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,371 | BOYAmt |
| EOY | $1,028,691 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,570 | BOYAmt |
| EOY | $66,933 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,103,196 | BOYAmt |
| EOY | $31,421,610 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,037 | BOYAmt |
| EOY | $247,741 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,326,357 | BOYAmt |
| EOY | $9,729,356 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,060,582 | BOYAmt |
| EOY | $12,841,920 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,618,976 | BOYAmt |
| EOY | $22,819,017 | 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 | $9,046,051 | BOYAmt |
| EOY | $8,379,613 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,169 | BOYAmt |
| EOY | $222,980 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,484,220 | BOYAmt |
| EOY | $8,602,593 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,103,196 | BOYAmt |
| EOY | $31,421,610 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$526,002 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$355,625 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,905,186 | OtherCostOrOtherBasisAmt |
| Book Value | $1,905,186 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,412,148 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,715,756 | DepreciationAmt |
| Book Value | $17,696,392 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,877,767 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,563,677 | DepreciationAmt |
| Book Value | $1,314,090 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,915,668 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| LONG-TERM DEBT | $12,153,646 |
| ACCRUED EXPENSES | $566,332 |
| LEASE LIABILITY | $66,933 |
| CONSTRUCTION COSTS PAYABLE | $29,850 |
| ACCRUED INTEREST | $25,159 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,841,920 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,834,253 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $10,834,253 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $10,834,253 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,360,255 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,360,255 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,360,255 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | GAAP REQUIRES THE SCHOOL'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | ON THE SCHOOL WEBSITE, IN THE ANNUAL REPORT AND IN THE ENROLLMENT AND ADMISSIONS DOCUMENTS. |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES STUDENT OPPORTUNITY GRANTS FROM THE NC STATE EDUCATION ASSISTANCE AUTHORITY. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $99,160 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $99,160 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $67,526 | OtherDirectExpensesEvent1Amt |
| Event2 | FUNDRAISING - O | Event2Nm |
| Gross Receipts Event2 | $267,550 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $267,550 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $147,433 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $366,710 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $366,710 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $214,959 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $214,959 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $151,751 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR MARC STOUT | PersonNm |
| Title | HEAD MASTER | TitleTxt |
| Base Compensation Filing Org | $214,800 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $13,051 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $227,851 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF GASTON CHRISTIAN SCHOOL IS TO HELP STUDENTS MATURE SPIRITUALLY AND EXCEL ACADEMICALLY BY OFFERING A BIBLICALLY INTEGRATED, COLLEGE-PREPARATORY PROGRAM THAT WILL ENABLE THEM TO IMPACT THE KINGDOM OF GOD BY LIVING PRODUCTIVE CHRISTIAN LIVES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE TREASURER REVIEWS THE FORM 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | MONTHLY REVIEW OF GOVERNANCE POLICIES AT BOARD MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEW AND APPROVE THE HEAD OF SCHOOL'S COMPENSATION PACKAGE PERIODICALLY AS NEGOTIATED BY THE BOARD. THIS APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | SCHOOL ANNUAL REPORT AND UPON REQUEST |