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Nonprofiteer
← CINCINNATI CHRISTIAN SCHOOLS INC

Form 990 for tax year 2022

Filed by CINCINNATI CHRISTIAN SCHOOLS INC.

Totals

Total revenue
$7,302,336
Total expenses
$7,015,998
Contributions and grants received
$1,021,763
Grants paid
$278,260
Program service revenue
$6,094,264
Investment income
$20,731
Other revenue
$165,578
Total assets, end of year
$9,120,657
Total liabilities, end of year
$3,115,184
Net assets or fund balances, end of year
$6,005,473
Program services expenses (Part IX)
$4,798,993
Management and general expenses
$2,132,983
Fundraising expenses
$84,022
Program service expenses (Part III)
$4,798,993

Program services were 68.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $804,593

  • 1f · All other contributions, gifts and grants

    $217,170

  • 2a · Program service revenue: TUITION & STUDENT FEES, NET

    total $5,864,382 · related or exempt $5,864,382

  • 2b · Program service revenue: ATHLETIC PROGRAM FEES

    total $110,042 · related or exempt $110,042

  • 2c · Program service revenue: GENERAL STUDENT PROGRAM FEES

    total $76,270 · related or exempt $76,270

  • 2d · Program service revenue: FINE ARTS PROGRAM FEES

    total $25,384 · related or exempt $25,384

  • 2e · Program service revenue: TRANSPORTATION FEES

    total $17,381 · related or exempt $17,381

  • 2f · All other program service revenue

    total $805 · related or exempt $805

  • 3 · Investment income

    total $20,336 · excluded $20,336

  • 6a · Gross rents

    real property $21,920

  • 6c · Rental income or loss

    real property $21,920

  • 6d · Net rental income or loss

    total $21,920 · excluded $21,920

  • 7a · Gross sales of assets other than inventory

    other assets $395

  • 7c · Gain or loss

    other assets $395

  • 7d · Net gain or loss

    total $395 · related or exempt $395

  • 8a · Fundraising events: gross income

    $153,420

  • 8b · Fundraising events: direct expenses

    $24,526

  • 8c · Net income from fundraising events

    total $128,894

  • 10a · Gross sales of inventory

    $112,568

  • 10b · Cost of goods sold

    $110,843

  • 10c · Net income from sales of inventory

    total $1,725 · related or exempt -$1,515 · excluded $3,240

  • 11a · Other revenue: OTHER INCOME

    total $12,122 · excluded $12,122

  • 11b · Other revenue: COMMISSIONS - STUDENT PICTURE

    total $917 · excluded $917

  • 11e · Other revenue, total

    $13,039

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $278,260 · program services $278,260

  • 5 · Compensation of officers, directors and key employees

    total $242,379 · management and general $242,379

  • 7 · Other salaries and wages

    total $3,252,800 · program services $2,522,881 · management and general $670,610 · fundraising $59,309

  • 8 · Pension plan contributions

    total $16,306 · management and general $16,306

  • 9 · Other employee benefits

    total $559,988 · program services $358,039 · management and general $201,949

  • 10 · Payroll taxes

    total $259,955 · program services $185,104 · management and general $70,314 · fundraising $4,537

  • 11b · Fees: legal

    total $6,738 · management and general $6,738

  • 11c · Fees: accounting

    total $63,463 · management and general $63,463

  • 11g · Fees: other

    total $26,702 · program services $8,022 · management and general $18,680

  • 12 · Advertising and promotion

    total $41,036 · program services $100 · management and general $25,801 · fundraising $15,135

  • 13 · Office expenses

    total $231,476 · program services $115,425 · management and general $111,104 · fundraising $4,947

  • 14 · Information technology

    total $64,987 · program services $3,498 · management and general $61,489

  • 16 · Occupancy

    total $532,843 · program services $234,923 · management and general $297,920

  • 17 · Travel

    total $21,427 · program services $14,886 · management and general $6,541

  • 19 · Conferences, conventions and meetings

    total $29,317 · program services $29,317

  • 20 · Interest

    total $88,486 · program services $66,365 · management and general $22,121

  • 22 · Depreciation, depletion and amortization

    total $239,151 · program services $193,587 · management and general $45,564

  • 23 · Insurance

    total $40,588 · management and general $40,588

  • 24a · Other expenses: STATE GRANT EXPENSES

    total $611,216 · program services $611,216

  • 24b · Other expenses: WORK PROGRAMS

    total $133,156 · management and general $133,156

  • 24c · Other expenses: UNIFORMS

    total $51,954 · program services $51,954

  • 24d · Other expenses: CONTRACT LABOR

    total $42,791 · program services $42,791

  • 24e · All other expenses

    total $180,979 · program services $82,625 · management and general $98,260 · fundraising $94

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,018,997 · end of year $1,173,409

  • 2 · Savings and temporary cash investments

    beginning of year $282,925 · end of year $595,775

  • 4 · Accounts receivable

    beginning of year $49,381 · end of year $15,118

  • 7 · Other notes and loans receivable

    beginning of year $310,766 · end of year $2,319,582

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,507 · end of year $36,434

  • 10a · Land, buildings and equipment: cost or other basis

    $6,531,089

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,438,452

  • 10c · Land, buildings and equipment, net

    beginning of year $3,170,917 · end of year $3,092,637

  • 14 · Intangible assets

    beginning of year $5,140 · end of year $3,151

  • 15 · Other assets

    beginning of year $1,487,119 · end of year $1,884,551

  • 17 · Accounts payable and accrued expenses

    beginning of year $394,340 · end of year $520,271

  • 19 · Deferred revenue

    beginning of year $386,936 · end of year $413,823

  • 23 · Secured mortgages and notes payable

    beginning of year $2,019,403 · end of year $1,892,340

  • 25 · Other liabilities

    beginning of year $31,730 · end of year $288,750

  • 27 · Net assets without donor restrictions

    beginning of year $1,522,456 · end of year $3,900,939

  • 28 · Net assets with donor restrictions

    beginning of year $1,996,887 · end of year $2,104,534

Mission and programs · 2022

Mission

TO PROVIDE A PROGRAM OF CHRISTIAN EDUCATION OFFERING REGULAR COURSES OF STUDY FROM A CHRISTIAN PERSPECTIVE.

  • ACADEMIC PROGRAMS - CINCINNATI CHRISTIAN SCHOOL OFFERS ITS STUDENTS A BALANCED AND THOROUGH ACADEMIC PROGRAM THAT LAYS THE GROUNDWORK FOR OUTSTANDING ACHIEVEMENT IN COLLEGE, CAREER, AND BEYOND. THROUGH THE ACADEMIC PROGRAM, THE STUDENTS DISCOVER THEIR PURPOSE AS CREATIVE THINKERS AND SERVANT-LEADERS WITHIN THE WORLD.

    Expenses $4,204,109 · Grants $278,260 · Revenue $5,865,187

  • STUDENT ACTIVITIES - CINCINNATI CHRISTIAN SCHOOL OFFERS ITS STUDENTS THE OPPORTUNITY TO BE INVOLVED IN VARIOUS FINE ARTS ACTIVITIES SUCH AS BAND, CHOIR, THEATRE AND VISUAL ARTS. THE FINE ARTS PROGRAM IS DESIGNED TO PROVIDE STUDENTS WITH A BROAD EXPOSURE TO THE VISUAL AND PERFORMING ARTS AND TO DEVELOP SKILLS NECESSARY NOT ONLY TO PURSUE FURTHER TRAINING IN THE ARTS, BUT ALSO TO USE THEM TO MINISTER TO OTHERS.

    Expenses $125,555 · Revenue $25,384

  • ATHLETIC PROGRAMS - CINCINNATI CHRISTIAN SCHOOL OFFERS ITS STUDENTS THE OPPORTUNITY TO BE INVOLVED IN VARIOUS ATHLETIC PROGRAMS. THE MISSION OF CCS'S ATHLETIC DEPARTMENT IS TO ENRICH THE SPIRITUAL LIVES, DEVELOP THE SOCIAL AND MORAL CHARACTER, AND ENHANCE THE PHYSICAL SKILLS OF THE STUDENTS BY MEANS OF A COMPETITIVE ATHLETIC PROGRAM, ADMINISTERED IN A LOVING AND CARING CHRISTIAN ENVIRONMENT.

    Expenses $469,329 · Revenue $110,042

  • Revenue $93,651

As filed on the 2022 return.

Listed in Part VII

  • Ray Kochis

    SUPERINTENDE

    Total calculated
    $150,435
    From this org
    $126,353
    From related orgs
    $0
    Other
    $24,082
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,353
    Bonus
    $6,000
    Other
    not reported
    Deferred
    $685
    Nontaxable benefits
    $23,397
    Filer's total
    $150,435

  • Kelly Fitzgerald

    CFO

    Total calculated
    $91,944
    From this org
    $84,365
    From related orgs
    $0
    Other
    $7,579
    Hours/week
    40

  • Steve Barr

    BOARD VICE C

    Total calculated
    $0
    Hours/week
    1

  • Melissa Bertram

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Roger Brown

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Paige Graves

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Brian Marcum

    BOARD CHAIRM

    Total calculated
    $0
    Hours/week
    1

  • David Musson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Rebekah Percy

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Janine Rogers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jessica Whitton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
13 May 2024
IRS schema version
2022v5.0
Source object
202401349349308700

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