SALEM BAPTIST CHRISTIAN SCHOOL: Form 990, tax year 2022
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- Organization
- SALEM BAPTIST CHRISTIAN SCHOOL (EIN 56-2286159)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-12-13
- IRS object ID
- 202313479349301211
- 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 | 2023-12-13T13:49:43-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 560727655 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CANNON & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2160 COUNTRY CLUB RD | AddressLine1Txt |
| City | WINSTONSALEM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 271044208 | 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 | 562286159 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALEM BAPTIST CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALE | BusinessNameControlTxt |
| Phone | 3367256113 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 SOUTH BROAD STREET | AddressLine1Txt |
| City | WINSTON SALEM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICK CLINARD | PersonNm |
| Person Title | HEADMASTER | PersonTitleTxt |
| Phone | 3367256113 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DWAYNE | PersonFirstNm |
| Person Last | CARLSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| 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 | TONY M HARRIS JR | PreparerPersonNm |
| PTIN | P00224272 | PTIN |
| Phone | 3367250635 | PhoneNum |
| Preparation | 2023-11-15 | PreparationDt |
| 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 | RICK CLINARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 SOUTH BROAD STREET | AddressLine1Txt |
| City | WINSTON SALEM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,757,982 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SALEMVIKINGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE EDUCATIONAL INSTRUCTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 126 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $474,633 | PYContributionsGrantsAmt |
| CY Contributions Grants | $107,975 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,371,903 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,633,649 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,295 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,119 | CYInvestmentIncomeAmt |
| PY Other Revenue | $63,482 | PYOtherRevenueAmt |
| CY Other Revenue | $11,251 | CYOtherRevenueAmt |
| PY Total Revenue | $3,911,313 | PYTotalRevenueAmt |
| CY Total Revenue | $3,754,994 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $255,022 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $88,868 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,167,568 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,025,614 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,826 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,675,987 | PYOtherExpensesAmt |
| CY Other Expenses | $1,581,269 | CYOtherExpensesAmt |
| PY Total Expenses | $4,098,577 | PYTotalExpensesAmt |
| CY Total Expenses | $3,695,751 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$187,264 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $59,243 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $934,008 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,171,674 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $299,606 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $507,534 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $634,402 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $664,140 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE EDUCATIONAL INSTRUCTION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,274,897 | ExpenseAmt |
| Grant | $88,868 | GrantAmt |
| Revenue | $3,633,649 | RevenueAmt |
| Desc | EDUCATIONAL INSTRUCTION FOR JR. KINDERGARTEN THROUGH TWELFTH GRADE, INCLUDING AFTER-SCHOOL PROGRAMS, SPORTS, AND CAFETERIA PROGRAM. APPROXIMATELY 476 STUDENTS ARE ENROLLED. | Desc |
| Total Program Service Expenses | $3,274,897 | 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 | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 126 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | false | 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 | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3367256113 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 SOUTH BROAD STREET | AddressLine1Txt |
| City | WINSTONSALEM | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27101 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| REV RANDALL K HICKS III | |||||||
| SENIOR PASTO | 32.00 | 8.00 | Yes (X) | Yes (X) | $0 | $82,884 | $6,369 |
| CLIFF ASHBURN | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIMMY BARRETT | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE BURNETTE | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF FAILING | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BEVERLY GILLON | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DANNY HARTMAN | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AL HENDLEY | |||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAMI WILLIAMS | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $82,884 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,369 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $34,194 | GovernmentGrantsAmt |
| All Other Contributions | $73,781 | AllOtherContributionsAmt |
| Total Contributions | $107,975 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $3,141,632 | $3,141,632 |
| EXTENDED CARE/ SUMMER CAMP | 611710 | $218,255 | $218,255 |
| CAFETERIA | 611710 | $133,257 | $133,257 |
| FIELD TRIP INCOME | 611710 | $96,084 | $96,084 |
| ATHLETIC FEES | $44,421 | $44,421 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,633,649 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,119 | TotalRevenueColumnAmt |
| Exclusion | $2,119 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,239 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $2,988 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,251 | TotalRevenueColumnAmt |
| Exclusion | $11,251 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,754,994 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,633,649 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $13,370 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,868 | TotalAmt |
| Program Services | $88,868 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,720,670 | TotalAmt |
| Program Services | $1,479,959 | ProgramServicesAmt |
| Management And General | $240,711 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,944 | TotalAmt |
| Program Services | $253,499 | ProgramServicesAmt |
| Management And General | $51,445 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,632 | TotalAmt |
| Program Services | $12,642 | ProgramServicesAmt |
| Management And General | $66,990 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,366 | TotalAmt |
| Fundraising | $4,366 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,418 | TotalAmt |
| Program Services | $11,917 | ProgramServicesAmt |
| Management And General | $14,501 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,997 | TotalAmt |
| Program Services | $31,321 | ProgramServicesAmt |
| Management And General | $17,676 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,679 | TotalAmt |
| Program Services | $299,679 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,584 | TotalAmt |
| Program Services | $5,066 | ProgramServicesAmt |
| Management And General | $518 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,651 | TotalAmt |
| Program Services | $116,651 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,207 | TotalAmt |
| Program Services | $15,207 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DISCOVERY LEARNING EXPENS | $314,315 | $314,315 | |
| SUPPLIES | $156,160 | $152,706 | $3,454 |
| CAFETERIA | $137,758 | $137,758 | |
| FIELD TRIPS | $100,857 | $100,857 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,645 | TotalAmt |
| Program Services | $254,452 | ProgramServicesAmt |
| Management And General | $13,733 | ManagementAndGeneralAmt |
| Fundraising | $7,460 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,695,751 | TotalAmt |
| Program Services | $3,274,897 | ProgramServicesAmt |
| Management And General | $409,028 | ManagementAndGeneralAmt |
| Fundraising | $11,826 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $968 | BOYAmt |
| EOY | $968 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,238 | BOYAmt |
| EOY | $142,214 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,221 | BOYAmt |
| EOY | $14,900 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,250 | BOYAmt |
| EOY | $45,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,533,837 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $760,630 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $693,218 | BOYAmt |
| EOY | $773,207 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,113 | BOYAmt |
| EOY | $195,285 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $934,008 | BOYAmt |
| EOY | $1,171,674 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,989 | BOYAmt |
| EOY | $190,460 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,781 | BOYAmt |
| EOY | $133,360 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,836 | BOYAmt |
| EOY | $183,714 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,606 | BOYAmt |
| EOY | $507,534 | 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 | $619,855 | BOYAmt |
| EOY | $654,837 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,547 | BOYAmt |
| EOY | $9,303 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $634,402 | BOYAmt |
| EOY | $664,140 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $934,008 | BOYAmt |
| EOY | $1,171,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $59,243 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,862 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$30 | InvestmentExpenseAmt |
| Other Changes In Net Assets | -$34,337 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $981,370 | OtherCostOrOtherBasisAmt |
| Depreciation | $262,078 | DepreciationAmt |
| Book Value | $719,292 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $552,467 | OtherCostOrOtherBasisAmt |
| Depreciation | $498,552 | DepreciationAmt |
| Book Value | $53,915 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $773,207 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FINANCE ROU ASSET | $174,915 |
| SALES TAX REFUND | $15,438 |
| OPERATING ROU ASSET | $4,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $195,285 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| FINANCE LEASE OBLIGATIONS MODULAR | $120,946 |
| CURRENT PORTION OF FINANCE MODULAR | $45,697 |
| CURRENT PORTION OF FINANCE LEASE | $7,203 |
| CURRENT PORTION OF OPEARTING LEASE | $4,934 |
| FINANCE LEASE OBLIGATIONS | $4,934 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $183,714 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,762,814 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,862 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,988 | OtherRevenueAmt |
| Revenue Not Reported | $7,850 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,754,964 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $30 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $30 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,754,994 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,697,852 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,988 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,988 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,694,864 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $887 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $887 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,695,751 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERCICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERATIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EXPENSES 2,988 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FUNDRAISING EXPENSES 2,988 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | BOOK TAX DEPRECIATION AMORTIZATION DIFFERENCES 887 |
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 | NON-DISCRIMINATORY POLICY IS PUBLISHED AT LEAST ANNUALLY IN A NEWSPAPER OF GENERAL CIRCULATION THAT SERVES ALL RACIAL SEGMENTS OF THE COMMUNITY. |
| SCHEDULE E, LINE 6 | NORTH CAROLINA STATE EDUCATION ASSISTANCE AUTHORITIES PROVIDES TUITION ASSISTANCE TO STUDENT'S IN PRIVATE SCHOOLS. THE NORTH CAROLINA EMERGENCY ASSISTANCE FOR NONPUBLIC SCHOOLS PROGRAM PROVIDES FINANCIAL ASSISTANCE TO ADDRESS EDUCATION DISRUPTIONS RESULTING FROM THE COVID-19 PANDEMIC TO SCHOOLS MEETING CERTAIN REQUIREMENTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP | GrantTypeTxt |
| Recipient | 50 | RecipientCnt |
| Cash Grant | $88,868 | CashGrantAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PRESENTED TO THE BOARD, WHO,IN TURN, REVIEWS AND SIGNS THE DOCUMENT AFTER ANY DISCREPANCIES OR VARIATIONS FROM PREVIOUS DOCUMENTS ARE INVESTIGATED AND EXPLAINED BY INTERNAL STAFF OR HIRED BOOKKEEPERS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | WE ADDRESS THE ISSUE OF CONFLICT OF INTEREST BY HAVING ALL MAJOR FINANCIAL DECISIONS FOR THE SCHOOL REVIEWED AND APPROVED AT THE BOARD LEVEL. NO ONE INDIVIDUAL HAS THE AUTHORITY TO MAKE NON-BUDGETED PURCHASES OR CONTRACTS. NO BOARD ACTION CAN BE TAKEN WITHOUT A QUORUM PRESENT AND DISCUSSION BEFORE THE VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | SALEM BAPTIST CHRISTIAN SCHOOL HAS A HIGHLY DEFINED AND STRUCTURED SALARY SCALE THAT TAKES INTO ACCOUNT YEARS OF EXPERIENCE, QUALIFICATIONS, AND EDUCATIONAL TRAINING. THE SCALE IS COMPARED TO REGIONAL AND NATIONAL AVERAGES FOR PRIVATE CHRISTIAN SCHOOLS OUR SIZE AND UPDATED ON A REGULAR BASIS. ALL ADMINISTRATIVE AND FACULTY SALARIES CONFORM TO THE RANGES PUBLISHED IN THE SCALE. OCCASIONALLY, MERIT OR PERFORMANCE BONUSES ARE THOROUGHLY REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED THERE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SALEM BAPTIST CHRISTIAN SCHOOL HAS A HIGHLY DEFINED AND STRUCTURED SALARY SCALE THAT TAKES INTO ACCOUNT YEARS OF EXPERIENCE, QUALIFICATIONS, AND EDUCATIONAL TRAINING. THE SCALE IS COMPARED TO REGIONAL AND NATIONAL AVERAGES FOR PRIVATE CHRISTIAN SCHOOLS OUR SIZE AND UPDATED ON A REGULAR BASIS. ALL ADMINISTRATIVE AND FACULTY SALARIES CONFORM TO THE RANGES PUBLISHED IN THE SCALE. OCCASIONALLY, MERIT OR PERFORMANCE BONUSES ARE THOROUGHLY REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED THERE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE FOR PUBLIC REVIEW IN THE ADMINISTRATIVE OFFICES OF THE SCHOOL. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE IN THE ADMINISTRATIVE OFFICES |
| FORM 990, PART XI, LINE 9 | BOOK TAX DEPRECIATION/AMORTIZATION DIFFERENCES 887 CHANGES DUE TO ASU 842 LEASE STANDARD -35,224 TOTAL -34,337 |
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