SALISBURY CHRISTIAN SCHOOL INC: Form 990, tax year 2015
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- Organization
- SALISBURY CHRISTIAN SCHOOL INC (EIN 52-0937411)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-02-14
- IRS object ID
- 201720459349301472
- Schema version
- 2015v3.0
- 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 | 2017-02-14T10:09:23-06:00 | ReturnTs |
| Tax Period End | 2016-06-30 | 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 | 2015-07-01 | 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 | 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 |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MAGEE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4105464125 | PhoneNum |
| Signature | 2017-02-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN M STERN CPA | PreparerPersonNm |
| PTIN | P00000490 | PTIN |
| Phone | 4105465600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL MAGEE | PrincipalOfficerNm |
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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,678,155 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SALISBURYCHRISTIAN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | CHRISTIAN SCHOOL - TO EDUCATE CHILDREN FROM PRE-SCHOOL THROUGH GRADE 12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 148 | TotalEmployeeCnt |
| Total Volunteers | 125 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $182,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $203,491 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,448,864 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,710,113 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,826 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,340 | CYInvestmentIncomeAmt |
| PY Other Revenue | $320,269 | PYOtherRevenueAmt |
| CY Other Revenue | $113,955 | CYOtherRevenueAmt |
| PY Total Revenue | $3,959,959 | PYTotalRevenueAmt |
| CY Total Revenue | $4,033,899 | 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 | $2,941,862 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,123,397 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $921,048 | PYOtherExpensesAmt |
| CY Other Expenses | $986,452 | CYOtherExpensesAmt |
| PY Total Expenses | $3,862,910 | PYTotalExpensesAmt |
| CY Total Expenses | $4,109,849 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $97,049 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$75,950 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,374,266 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,297,067 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,246,579 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,255,786 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,127,687 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,041,281 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SALISBURY CHRISTIAN SCHOOL, INC.'S PRIMARY MISSION IS TO PROVIDE A CHRISTIAN EDUCATION FOR APPROXIMATELY 550 CHILDREN FROM PRE-KINDERGARTEN THROUGH GRADE 12. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,264,880 | ExpenseAmt |
| Revenue | $3,720,655 | RevenueAmt |
| Desc | CHRISTIAN SCHOOL - EDUCATE APPROXIMATELY 550 CHILDREN FROM PRE-KINDERGARDEN THROUGH GRADE 12 | Desc |
| Total Program Service Expenses | $3,264,880 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 148 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| 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 | CHRISTY EVELYN BUSINESS MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4105464125 | 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 (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ALFRED BRUMBLEY | ||||||
| CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE LEVENGOOD | ||||||
| VICE-CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL MAGEE | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TIM MORRISON | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LISA SPICER | ||||||
| PTF REPRESENTATIVE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CR MURPHY | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY BENNER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CELESTE ZIARA-SANSOM | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| TRACY PETERSON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RANDALL O'NEAL | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GAYLE QUILLIN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH SCHROEN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE EVELYN | ||||||
| BUSINESS MANAGER | 40.00 | Yes (X) | $52,338 | $0 | $1,200 | |
| ROBERT BURRIS | ||||||
| HEADMASTER | 40.00 | Yes (X) | $118,070 | $0 | $2,400 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $170,408 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $3,600 | 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 |
| Fundraising | $38,400 | FundraisingAmt |
| Government Grants | $12,050 | GovernmentGrantsAmt |
| All Other Contributions | $153,041 | AllOtherContributionsAmt |
| Total Contributions | $203,491 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES NET O | 611600 | $3,460,086 | $3,460,086 |
| SUMMER CAMP | 611710 | $99,644 | $99,644 |
| EXTENDED CARE | 611710 | $69,895 | $69,895 |
| FOOD AND SPECIAL ACTIV | 611710 | $39,503 | $39,503 |
| BUS REVENUES | 611710 | $29,574 | $29,574 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,411 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,411 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,710,113 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,385 | TotalRevenueColumnAmt |
| Exclusion | $8,385 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,894 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,307 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,587 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,587 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,587 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,658 | SecuritiesAmt |
| Other | $9,698 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,203 | SecuritiesAmt |
| Other | $7,198 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$4,545 | SecuritiesAmt |
| Other | $2,500 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,045 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$2,045 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $698,916 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $38,400 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $597,548 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,368 | TotalRevenueColumnAmt |
| Exclusion | $101,368 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,033,899 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,720,655 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $109,753 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,408 | TotalAmt |
| Management And General | $170,408 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,623,959 | TotalAmt |
| Program Services | $2,202,229 | ProgramServicesAmt |
| Management And General | $421,730 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,464 | TotalAmt |
| Program Services | $30,094 | ProgramServicesAmt |
| Management And General | $8,370 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,274 | TotalAmt |
| Program Services | $143,714 | ProgramServicesAmt |
| Management And General | $28,560 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,292 | TotalAmt |
| Program Services | $75,118 | ProgramServicesAmt |
| Management And General | $43,174 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,080 | TotalAmt |
| Management And General | $18,080 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,941 | TotalAmt |
| Management And General | $27,941 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,083 | TotalAmt |
| Program Services | $1,906 | ProgramServicesAmt |
| Management And General | $35,177 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,943 | TotalAmt |
| Program Services | $190,943 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,313 | TotalAmt |
| Management And General | $64,313 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,933 | TotalAmt |
| Program Services | $337,933 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,165 | TotalAmt |
| Program Services | $33,055 | ProgramServicesAmt |
| Management And General | $2,110 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| SPECIAL ACTIVITIES & HO | $72,212 | $72,212 |
| CLASSROOM AND OTHER SUP | $35,256 | $35,256 |
| COMPUTER REPAIR & MAINT | $33,853 | $33,853 |
| BOOKS AND MEDIA | $33,331 | $33,331 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,342 | TotalAmt |
| Program Services | $75,236 | ProgramServicesAmt |
| Management And General | $25,106 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,109,849 | TotalAmt |
| Program Services | $3,264,880 | ProgramServicesAmt |
| Management And General | $844,969 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $499,325 | BOYAmt |
| EOY | $490,597 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,257 | BOYAmt |
| EOY | $285,371 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,314 | BOYAmt |
| EOY | $40,698 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,756 | BOYAmt |
| EOY | $7,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,058,453 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,701,166 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,465,891 | BOYAmt |
| EOY | $5,357,287 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,983 | BOYAmt |
| EOY | $102,594 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,740 | BOYAmt |
| EOY | $12,740 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,374,266 | BOYAmt |
| EOY | $6,297,067 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,261 | BOYAmt |
| EOY | $456,928 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,334 | BOYAmt |
| EOY | $409,197 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,474,984 | BOYAmt |
| EOY | $1,389,661 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,246,579 | BOYAmt |
| EOY | $2,255,786 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,859,008 | BOYAmt |
| EOY | $3,757,469 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,679 | BOYAmt |
| EOY | $283,812 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,127,687 | BOYAmt |
| EOY | $4,041,281 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,374,266 | BOYAmt |
| EOY | $6,297,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$75,950 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$10,454 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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
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 | $7,054,523 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,606,699 | DepreciationAmt |
| Book Value | $4,447,824 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,275,061 | OtherCostOrOtherBasisAmt |
| Depreciation | $960,423 | DepreciationAmt |
| Book Value | $314,638 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $273,927 | OtherCostOrOtherBasisAmt |
| Depreciation | $134,044 | DepreciationAmt |
| Book Value | $139,883 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,357,287 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $4,626,299 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$10,454 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $602,854 | OtherRevenueAmt |
| Revenue Not Reported | $592,400 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,033,899 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,033,899 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,712,705 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $602,856 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $602,856 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,109,849 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,109,849 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS AND ACTIVITES DIRECT EXPENSES INCLUDED ON LINE 9B 597,548. RENTAL EXPENSE INCLUDED ON LINE 6B 5,307. ROUNDING -1. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING DIRECT EXPENSES INCLUDED ON LINE 9B 597,548. RENTAL EXPENSES INCLUDED ON LINE 6B 5,307. ROUNDING 1. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | DAILY TIMES CLASSIFIED SECTION MARANATHA MANNA ADVERTISEMENT SALISBURY CHRISTIAN SCHOOL WEBSITE |
| SCHEDULE E, PART I, LINE 6 | RECIEVED A $12,050 GRANT FROM STATE OF MD "NON-PUBLIC SCHOOL CONSTRUCTION-CAPITAL" |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SCRIP SALES | Event1Nm |
| Gross Receipts Event1 | $476,927 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $476,927 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $465,964 | OtherDirectExpensesEvent1Amt |
| Event2 | INDIVIDUAL CLASS FUNDRAISERS | Event2Nm |
| Gross Receipts Event2 | $33,770 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $33,770 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $15,765 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 11 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $226,619 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $38,400 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $188,219 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $115,819 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $737,316 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $38,400 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $698,916 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $597,548 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $597,548 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $101,368 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG BADGER SHELLER & SMITH LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | JEFFREY BADGER, FORMER CHAIRMAN OF THE BOARD IS PARTNER IN THE FIRM | RelationshipDescriptionTxt |
| Transaction | REPRESENTED IN LAWSUIT AGAINST CONTRACTOR. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS FIRST REVIEWED BY THE FINANCE COMMITTEE. AFTER APPROVAL BY THE FINANCE COMMITTEE, IT IS FORWARDED TO BOARD OF GOVERNORS FOR APPROVAL, SIGNATURE, AND FILING. |
| 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 DETEMINING COMPENSATION OF THE HEADMASTER AND BUSINESS MANAGER INCLUDES REVIEW AND APPROVAL OF BOARD OF GOVERNORS, COMPARABILITY DATA FROM OTHER SCHOOLS, AND DOCUMENTATION IN THE MINUTES OF MEETINGS OF 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. |
| FORM 990, PART XI, LINE 9: | ROUNDING -2. |
| FORM 990, PART XI, LINE 2C | THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR |
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