SALISBURY CHRISTIAN SCHOOL INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SALISBURY CHRISTIAN SCHOOL INC (EIN 52-0937411)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-13
- IRS object ID
- 201400449349300205
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-02-13T07:31:58-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521224986 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKS & COMPANY PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 72 | AddressLine1 |
| City | SALISBURY | City |
| State | MD | State |
| ZIP Code | 218030072 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520937411 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALISBURY CHRISTIAN SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SALI | NameControl |
| Phone | 4105460661 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 PARKER ROAD | AddressLine1 |
| City | SALISBURY | City |
| State | MD | State |
| ZIP Code | 21804 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL MAGEE | Name |
| Title | TREASURER | Title |
| Phone | 4105464125 | Phone |
| Date Signed | 2014-01-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN M STERN CPA | Name |
| PTIN | P00000490 | PTIN |
| Phone | 4105465600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL MAGEE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 PARKER ROAD | AddressLine1 |
| City | SALISBURY | City |
| State | MD | State |
| ZIP Code | 21804 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4438291 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SALISBURYCHRISTIAN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1966 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | CHRISTIAN SCHOOL - TO EDUCATE CHILDREN FROM PRE-SCHOOL THROUGH GRADE 12. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 157 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 183755 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 252284 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3467913 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3563271 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3222 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2366 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 67862 | OtherRevenuePriorYear |
| Other Revenue Current Year | 98974 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3722752 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3916895 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2862028 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2957196 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 951705 | OtherExpensePriorYear |
| Other Expenses Current Year | 998574 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3813733 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3955770 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -90981 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -38875 | RevenuesLessExpensesCY |
| Total Assets BOY | 7015757 | TotalAssetsBOY |
| Total Assets EOY | 6753177 | TotalAssetsEOY |
| Total Liabilities BOY | 2662793 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2433093 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4352964 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4320084 | NetAssetsOrFundBalancesEOY |
| Mission Description | SALISBURY CHRISTIAN SCHOOL, INC.'S PRIMARY MISSION IS TO PROVIDE A CHRISTIAN EDUCATION FOR APPROXIMATELY 575 CHILDREN FROM PRE-KINDERGARTEN THROUGH GRADE 12. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3249846 | Expense |
| Revenue | 3570964 | Revenue |
| Description | CHRISTIAN SCHOOL - EDUCATE APPROXIMATELY 575 CHILDREN FROM PRE-KINDERGARDEN THROUGH GRADE 12 | Description |
| Total Program Service Expense | 3249846 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 157 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTY EVELYN BUSINESS MANAGER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4105464125 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 PARKER ROAD | AddressLine1 |
| City | SALISBURY | City |
| State | MD | State |
| ZIP Code | 21804 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JEFFREY ANDERSON | ||||||
| CHAIRMAN | 5.00 | X | X | 0 | 0 | 0 |
| ALFRED BRUMBLEY | ||||||
| VICE-CHAIRMAN | 5.00 | X | X | 0 | 0 | 0 |
| MICHAEL MAGEE | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| BRIAN MERRIKEN | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| LISA SPICER | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| MIKE LEVENGOOD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| TRACY PETERSON | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| CR MURPHY | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| JEFFREY BENNER | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| BRUCE BOWDEN | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| JAMES FOX | ||||||
| HEADMASTER | 40.00 | X | 69548 | 0 | 1200 | |
| CHRISTINE EVELYN | ||||||
| BUSINESS MANAGER | 40.00 | X | 45838 | 0 | 1200 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 115386 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 2400 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 30200 | FundraisingEvents |
| All Other Contributions | 222084 | AllOtherContributions |
| Total Contributions | 252284 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES NET O | 611600 | 3322397 | 3322397 |
| SUMMER CAMP | 611710 | 114945 | 114945 |
| EXTENDED CARE | 611710 | 56924 | 56924 |
| FOOD AND SPECIAL ACTIV | 611710 | 41933 | 41933 |
| BUS REVENUES | 611710 | 23646 | 23646 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3426 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3426 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3563271 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2366 | TotalRevenueColumn |
| Exclusion | $2,366 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16511 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 8818 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 7693 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7693 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7693 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 603859 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 30200 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 512578 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 91281 | TotalRevenueColumn |
| Exclusion | $91,281 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3916895 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3570964 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $93,647 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115386 | Total |
| Management And General | 115386 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2467727 | Total |
| Program Services | 2101121 | ProgramServices |
| Management And General | 366606 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29409 | Total |
| Program Services | 23921 | ProgramServices |
| Management And General | 5488 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158480 | Total |
| Program Services | 128909 | ProgramServices |
| Management And General | 29571 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186194 | Total |
| Program Services | 151451 | ProgramServices |
| Management And General | 34743 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7663 | Total |
| Management And General | 7663 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18765 | Total |
| Management And General | 18765 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14325 | Total |
| Management And General | 14325 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50987 | Total |
| Program Services | 1762 | ProgramServices |
| Management And General | 49225 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 194555 | Total |
| Program Services | 194555 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55510 | Total |
| Management And General | 55510 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 321783 | Total |
| Program Services | 321783 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34382 | Total |
| Program Services | 32319 | ProgramServices |
| Management And General | 2063 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| AWARDS & HONORIARIUMS | 99802 | 99802 |
| FACULTY & STAFF DEVELOP | 38433 | 38433 |
| ATHLETICS | 37152 | 37152 |
| CLASSROOM AND OTHER SUP | 36284 | 36284 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88933 | Total |
| Program Services | 82354 | ProgramServices |
| Management And General | 6579 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3955770 | Total |
| Program Services | 3249846 | ProgramServices |
| Management And General | 705924 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 427768 | BOY |
| EOY | 308551 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 332607 | BOY |
| EOY | 380287 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34393 | BOY |
| EOY | 27164 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2256 | BOY |
| EOY | 1681 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8908860 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2988260 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6138553 | BOY |
| EOY | 5920600 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80180 | BOY |
| EOY | 96154 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 18740 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7015757 | BOY |
| EOY | 6753177 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 393062 | BOY |
| EOY | 356635 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 404351 | BOY |
| EOY | 448475 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1865380 | BOY |
| EOY | 1627983 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2662793 | BOY |
| EOY | 2433093 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3999909 | BOY |
| EOY | 3954227 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 353055 | BOY |
| EOY | 365857 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4352964 | BOY |
| EOY | 4320084 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7015757 | BOY |
| EOY | 6753177 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -38875 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 5995 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 454942 | OtherCostOrOtherBasis |
| Book Value | 454942 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6954967 | OtherCostOrOtherBasis |
| Depreciation | 1971347 | Depreciation |
| Book Value | 4983620 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1245876 | OtherCostOrOtherBasis |
| Depreciation | 912645 | Depreciation |
| Book Value | 333231 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 253075 | OtherCostOrOtherBasis |
| Depreciation | 104268 | Depreciation |
| Book Value | 148807 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5920600 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 4444287 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 5995 | NetUnrealizedGainsInvestments |
| Other Revenues | 521397 | OtherRevenues |
| Revenue Not Rptd F990 | 527392 | RevenueNotRptdF990 |
| Revenue Subtotal | 3916895 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3916895 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4477167 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 521397 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 521397 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3955770 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3955770 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS AND ACTIVITES DIRECT EXPENSES INCLUDED ON LINE 9B 512,578. RENTAL EXPENSE INCLUDED ON LINE 6B 8,818. ROUNDING 1. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING DIRECT EXPENSES INCLUDED ON LINE 9B 512,578. RENTAL EXPENSES INCLUDED ON LINE 6B 8,818. ROUNDING 1. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | DAILY TIMES CLASSIFIED SECTION MARANATHA MANNA ADVERTISEMENT SALISBURY CHRISTIAN SCHOOL WEBSITE | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | SCRIP SALES | NameOfEvent1 |
| Gross Receipts Event1 | 446059 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 446059 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 435006 | OtherDirectExpensesEvent1 |
| Name Of Event2 | INDIVIDUAL CLASS FUNDRAISERS | NameOfEvent2 |
| Gross Receipts Event2 | 31561 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 31561 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 11968 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 9 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 156439 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 30200 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 126239 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 65604 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 634059 | GrossReceiptsTotal |
| Charitable Contributions Total | 30200 | CharitableContributionsTotal |
| Gross Revenue Total Events | 603859 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 512578 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 512578 | DirectExpenseSummaryEvents |
| Net Income Summary | 91281 | NetIncomeSummary |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG BADGER SHELLER & SMITH LLC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | JEFFREY BADGER, IMMEDIATE PAST CHAIRMAN OF THE BOARD IS PARTNER IN THE FIRM | Relationship |
| Amount Of Transaction | 7663 | AmountOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 2C | THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR |
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