2025-10-24T11:17:18-07:00 2025-06-30 208129977 David A Morris III CPA 754 Polo Run Drive Collierville TN 38017 990 2024-07-01 620728732 Evangelical Christian School of Memphis Inc EVAN 9017547217 PO Box 1030 Cordova TN 38088 Scott Hauss Head of School 9017547217 2025-07-23 true true David A Morris III CPA P01219086 9015968766 X 2024 2025-03-06 01:10:19Z Scott Hauss 7600 Macon Road Cordova TN 38018 17062154 false X www.ECSEagles.com X 1964 TN See Schedule O 12 12 337 200 0 0 1363163 1490416 13798002 14635607 157357 185340 317054 507302 15635576 16818665 33855 52933 0 10284589 10670706 0 561894 5840577 5846317 16159021 16569956 -523445 248709 33248615 34655301 17396240 18911183 15852375 15744118 See Schedule O false false 14418769 52933 14635607 Educational services for age 2 through grade 12 for approximately 950 students. 14418769 true true false false false false false false false true true false false false false true true false true false false false false false true false false false true true false false false false true true true true true false false false false false false false false true 0 0 true 337 true false false false false false true true false false false false false false X 12 12 false false false false false false false true true false false false true true true true true true true false X Dave Morris 9017547217 7600 Macon Road Cordova TN 38018 Scott Hauss Head of School 40.00 X 144808 0 0 Jennifer Shorten Academic Dean 40.00 X 112778 0 0 Scott Vogel COO & Athletic Director 40.00 X 103169 0 0 Dave Morris Chief Financial Officer 40.00 X 65100 0 0 John B Butler Head Football Coach 40.00 X 108776 0 0 Adam Webster Chairman 2.00 X X 0 0 0 Dr Clayton Floriani Vice Chairman 2.00 X X 0 0 0 Dr Jason White Secretary treasurer 2.00 X X 0 0 0 Kathleen Kizer Trustee 2.00 X 0 0 0 Chip Hudson Trustee 2.00 X 0 0 0 Kerry Shepard Trustee 2.00 X 0 0 0 Pete Tashie Trustee 2.00 X 0 0 0 Brad Wood Trustee 2.00 X 0 0 0 Quinton Lytle Trustee 2.00 X 0 0 0 Mark Sorgenfrei Trustee 2.00 X 0 0 0 Kent Gieselmann Trustee 2.00 X 0 0 0 Walter Andrews Trustee 2.00 X 0 0 0 534631 0 0 4 false true false CS3 8634 Laurl Drive Bartlett TN 38133 HVAC 1355058 Janiall LLC 10232 Herons Pointe Lakeland TN 38002 Janitorial 338715 HSA Bank PO Box 939 Sheboygan WI 53082 Employee Benefits 306005 Crewpros 198 South Center St Collierville TN 38017 Construction 195885 Proscan Solutions 7750 Trinity Rd 111 Cordova TN 38018 Technology 176075 9 1490416 10236 1490416 Academic instruction 611110 13918388 0 0 Student activities 611110 708511 0 0 Auxiliary services 611110 8708 0 0 14635607 185340 0 185340 189708 84579 105129 0 105129 561083 158910 402173 402173 16818665 14635607 0 692642 52933 52933 319845 132533 150105 37207 8749411 8086986 338226 324199 152174 136837 9401 5936 810689 786526 22981 1182 638587 580298 35516 22773 26995 5750 20495 750 83337 61324 1154 20859 593010 238323 293612 61075 218960 146801 66739 5420 1329553 1152636 158813 18104 17882 14535 1998 1349 110318 96884 8480 4954 151104 116350 30221 4533 1785074 1374507 357014 53553 233496 190540 42956 0 Academic programs 627317 627317 0 0 Cocurricular programs 520861 520861 0 0 Other program expenses 148410 96828 51582 0 16569956 14418769 1589293 561894 4588772 4917803 402737 867645 1188759 1149459 8339676 8832658 197993 176460 99722 88893 38836265 21255631 17431702 17580634 908538 982539 90716 59210 33248615 34655301 597191 639180 26307 21720 13728348 13965059 3044394 4285224 17396240 18911183 X 13427336 12822993 2425039 2921125 15852375 15744118 33248615 34655301 X 248709 55546 -412512 X X false true X true false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 968111 441000 86012 16687 1478436 939020 1000 75126 47035 968111 685268 226000 32185 4433 939020 740335 0 -50524 4543 685268 684837 1000 74853 20355 740335 0.00000 0.89000 0.11000 false false 0 1289366 1289366 32352284 32352284 5194615 5194615 38836265 X 16705188 55546 243489 299035 16406153 412512 412512 16818665 16813445 243489 243489 16569956 16569956 Pt V, Line 4 Earnings from the endowment are used to provide need based scholarships to students enrolled in the School. Pt X, Line 2 Management of the School considers the likelihood of changes by taxing authorities in its exempt organization returns and discloses potential significant changes that management believes are more likely than not to occur upon examination by tax authorities. Management has not identified any uncertain tax positions in filed returns that require disclosure in the accompanying financial statements. The Schools 990 information returns for the past three years are subject to examination by tax authorities and may change upon examination. Pt XI, Line 2d Fundraising expenses, Part VIII, Line 8B 84,579 Pt XI, Line 2d Cost of goods sold, Part VIII, Line 10B 158,910 Pt XI, Line 2d Total Schedule D, Part XI, Line 2D 243,489 Pt XI, Line 4b Loss on disposal of fixed assets 412,512 Pt XII, Line 2d Fundraising expenses 84,579 Pt XII, Line 2d Cost of goods sold 158,910 Pt XII, Line 2d Total Schedule D, Part XII, Line 2D 243,489 true true true true true true true false false false false false false false false false false true Line 3 Annually the school publishes on its website a notice that meets the publicity requirements of Rev. Proc. 75-50, 1975-2 C.B. 587, Part 4.03 Annually the school publishes on its website a notice that meets the publicity requirements of Rev. Proc. 75-50, 1975-2 C.B. 587, Part 4.03 Golf Tournament 100100 100100 3600 880 8768 20013 9823 Baseball Fundraiser 49923 49923 5000 2688 5494 6 39685 39685 28313 189708 189708 3600 880 8768 25013 2688 43630 84579 105129 true Scholarships 6 52933 X X X X X false false false false false false false false false Scott Hauss 144492 0 0 0 316 0 2600 0 3144 0 150552 0 0 0 Various faculty members Trustee family members 23185 See explanation in Part V Various family members Trustee family members 126067 Need based grants Various faculty members Leadership team family members 206294 See explanation in Part V Heather Floriani Trustee family member 13110 Employee compensation false Sherry Webster Trustee family member 23448 Employee compensation false Karen Jamison Trustee family member 30479 Employee compensation false Shawn Weaver Trustee family member 43820 Employee compensation false Stacy White Trustee family member 17367 Employee compensation false Haley Poole Leadership Team Family Member 36096 Employee compensation false Jack Colley Leadership Team Family Member 735 Employee compensation false Claire Colley Leadership Team Family Member 528 Employee compensation false Kathryn Twiford Leadership Team Family Member 1059 Employee compensation false III, L 1 & 3 Automatic tuition remission provided to all faculty and staff. X 2 10236 Fair Market Value false true false Other Form 990, Part I, Line 1 - The mission of Evangelical Christian School is to provide the Christian family a Christ-centered biblically directed education that challenges students to know the Lord Jesus Christ and to develop the vision and practice of excellence in academics, character, leadership, and service to others. Pt VI, Line 11b The audit committee, comprised of independent trustees, reviews the Form 990 before it is filed. Pt VI, Line 12c In addition to annual disclosure, officers, trustees and key employees disclose beforehand any potential conflicts of interest in any transaction and recuse themselves from voting on any such transaction. Each week the Schools Chief Financial Officer reviews payment transactions to identify potential conflicts of interest. Pt VI, Line 15a Each year the school gathers comparable compensation data from the National Association of Independent Schools, the Memphis Association of Independent Schools and Forms 990, from Guidestar.org, for the similar positions at similar schools. Near the end of each school year the Executive Committee (consisting of the Chairman, Vice Chairman, and Secretary/Treasurer, all of which are uncompensated trustees) evaluates the Head of school against the annual goals set at the start of the year, and the current strategic plan. The Executive Committee meets in executive session to review comparable compensation data to determine a year-end performance bonus, if any, and compensation and benefits for the coming year. The Executive Committee documents the minutes of the meeting and its deliberations and decisions. The comparable compensation data is filed with the minutes. Pt VI, Line 15b Each year the school gathers comparable compensation data from the National Association of Independent Schools, the Memphis Association of Independent Schools and Forms 990, from Guidestar.org, for similar positions at similar schools. Near the end of each school year the Executive Committee (consisting of the Chairman, Vice Chairman, and Secretary/Treasurer, all of which are uncompensated trustees) meets with the Head of School to review the compensation set by the Head of School for the Chief Operating Officer and the Chief Financial Officer. The Executive Committee reviews and discusses the Head of Schools evaluation of the COO and CFO as well as comparative information from other schools. The Executive Committee documents the minutes of the meeting and its review and recommendations. The comparable compensation data is filed with the minutes. Pt VI, Line 19 Upon request, the School provides at no charge, a copy of its governing documents, conflict of interest policy and/or audited financial statements. Pt XII, Line 2c The Audit Committee, comprised of uncompensated trustees, annually approves the engagement of a CPA firm for the audit of the financial statements of the School. When the audit is complete the Audit Committee meets in executive session with the auditors to discuss the audit and to receive recommendations, if any, for improvements in financial reporting, internal controls, and related matters. Pt XI Line 9 - Other changes in net assets - Loss on disposal of fixed assets - $412,512.