Skip to content
Nonprofiteer
← JUPITER CHRISTIAN SCHOOL INC

Form 990 for tax year 2023

Filed by JUPITER CHRISTIAN SCHOOL INC.

Totals

Total revenue
$22,070,126
Total expenses
$20,729,887
Contributions and grants received
$2,358,231
Grants paid
$3,460,178
Program service revenue
$19,641,558
Investment income
-$66,100
Other revenue
$136,437
Total assets, end of year
$21,531,777
Total liabilities, end of year
$15,072,181
Net assets or fund balances, end of year
$6,459,596
Program services expenses (Part IX)
$15,044,158
Management and general expenses
$5,548,487
Fundraising expenses
$137,242
Program service expenses (Part III)
$15,044,158

Program services were 72.6% 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.

  • 1c · Fundraising events

    $430,215

  • 1e · Government grants (contributions)

    $105,538

  • 1f · All other contributions, gifts and grants

    $1,822,478

  • 1g · Noncash contributions included above

    $2,707

  • 2a · Program service revenue: TUITION AND REGISTRATION

    total $18,768,917 · related or exempt $18,768,917

  • 2b · Program service revenue: AUXILIARY SERVICES

    total $872,641 · related or exempt $872,641

  • 3 · Investment income

    total $6,569 · excluded $6,569

  • 6a · Gross rents

    real property $82,478

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $82,478

  • 6d · Net rental income or loss

    total $82,478 · related or exempt $82,478

  • 7b · Less cost or other basis and sales expenses

    other assets $72,669

  • 7c · Gain or loss

    other assets -$72,669

  • 7d · Net gain or loss

    total -$72,669 · excluded -$72,669

  • 8a · Fundraising events: gross income

    $334,696

  • 8a · Fundraising events: contributions included on line 1c

    $430,215

  • 8b · Fundraising events: direct expenses

    $315,979

  • 8c · Net income from fundraising events

    total $18,717 · excluded $18,717

  • 10a · Gross sales of inventory

    $580,190

  • 10b · Cost of goods sold

    $591,612

  • 10c · Net income from sales of inventory

    total -$11,422 · related or exempt -$11,422

  • 11a · Other revenue: MISCELLANEOUS

    total $46,664 · related or exempt $46,664

  • 11e · Other revenue, total

    $46,664

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $3,460,178 · program services $3,460,178

  • 5 · Compensation of officers, directors and key employees

    total $519,084 · management and general $519,084

  • 7 · Other salaries and wages

    total $9,179,655 · program services $5,839,757 · management and general $3,339,898

  • 8 · Pension plan contributions

    total $216,325 · program services $130,253 · management and general $86,072

  • 9 · Other employee benefits

    total $1,152,957 · program services $694,213 · management and general $458,744

  • 10 · Payroll taxes

    total $694,139 · program services $417,952 · management and general $276,187

  • 11c · Fees: accounting

    total $27,846 · management and general $27,846

  • 11g · Fees: other

    total $195,579 · program services $32,556 · management and general $163,023

  • 12 · Advertising and promotion

    total $49,128 · management and general $49,128

  • 13 · Office expenses

    total $259,257 · management and general $259,257

  • 14 · Information technology

    total $176,256 · program services $109,279 · management and general $66,977

  • 16 · Occupancy

    total $862,987 · program services $835,423 · management and general $27,564

  • 19 · Conferences, conventions and meetings

    total $57,415 · program services $35,099 · management and general $22,316

  • 20 · Interest

    total $465,966 · program services $419,369 · management and general $46,597

  • 22 · Depreciation, depletion and amortization

    total $872,834 · program services $785,551 · management and general $87,283

  • 23 · Insurance

    total $436,055 · program services $392,449 · management and general $43,606

  • 24a · Other expenses: CLASSROOM AND PROGRAM E

    total $1,010,136 · program services $1,010,136

  • 24b · Other expenses: ACTIVITIES AND STUDENT

    total $550,531 · program services $550,531

  • 24c · Other expenses: CAPITAL EXPENSES WRITTE

    total $287,611 · program services $287,611

  • 24d · Other expenses: PUBLIC & DONOR RELATION

    total $137,242 · fundraising $137,242

  • 24e · All other expenses

    total $118,706 · program services $43,801 · management and general $74,905

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,622,050 · end of year $2,439,391

  • 4 · Accounts receivable

    beginning of year $69,030 · end of year $7,013

  • 9 · Prepaid expenses and deferred charges

    beginning of year $330,057 · end of year $501,028

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

    $25,746,936

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

    $8,924,031

  • 10c · Land, buildings and equipment, net

    beginning of year $16,962,769 · end of year $16,822,905

  • 11 · Investments: publicly traded securities

    beginning of year $240,753 · end of year $273,063

  • 12 · Investments: other securities

    beginning of year $964,765 · end of year $927,129

  • 15 · Other assets

    beginning of year $820,710 · end of year $561,248

  • 17 · Accounts payable and accrued expenses

    beginning of year $683,843 · end of year $598,339

  • 19 · Deferred revenue

    beginning of year $2,351,527 · end of year $2,439,778

  • 20 · Tax-exempt bond liabilities

    beginning of year $6,116,591 · end of year $5,757,727

  • 23 · Secured mortgages and notes payable

    beginning of year $5,926,731 · end of year $5,724,962

  • 25 · Other liabilities

    beginning of year $806,310 · end of year $551,375

  • 27 · Net assets without donor restrictions

    beginning of year $4,747,341 · end of year $5,711,688

  • 28 · Net assets with donor restrictions

    beginning of year $377,791 · end of year $747,908

Mission and programs · 2023

Mission

PROVIDE CHRISTIAN EDUCATION FOR PRE-SCHOOL THROUGH TWELFTH GRADE STUDENTS.

Activities or mission (Part I)

PRIVATE CHRISTIAN SCHOOL SERVING APPROXIMATELY 1,070 PRE-KINDERGARTEN THROUGH TWELFTH GRADE STUDENTS.

  • JUPITER CHRISTIAN SCHOOL PROVIDES EXCELLENCE IN CHRISTIAN EDUCATION FOR APPROXIMATELY 1,050 PRESCHOOL THROUGH 12TH GRADE STUDENTS ACROSS 3 CAMPUS LOCATIONS THROUGHOUT JUPITER WITH A MISSION OF EXCELLENCE IN TEACHING THE MIND, REACHING THE HEART, AND INSPIRING SERVANT LEADERS WHO ARE IMPACTING THE WORLD FOR JESUS CHRIST. JUPITER CHRISTIAN SCHOOL IS ACCREDITED BY ACSI AND OFFERS UNIQUE PROGRAMMING AND SUPPORT THROUGH COLLEGE PREPARATORY COURSEWORK IN PARTNERSHIP WITH PALM BEACH ATLANTIC UNIVERSITY. JCS PROVIDES A PATHWAYS PROGRAM THAT CONNECTS STUDENTS WITH CURRICULAR OPPORTUNITIES AND MENTORING RELATIONSHIPS THROUGH BUSINESS & ENTREPRENEURSHIP, MEDICAL PROFESSIONS, COMPUTER SCIENCE, FINE ARTS, COMMUNICATIONS, AND MINISTRY LEADERSHIP. JCS OFFERS A ROBUST LEARNING SERVICES PROGRAM THAT IMPLEMENTS A MULTI-TIERED SYSTEM OF SUPPORT (MTSS) AND COMPREHENSIVE LEARNING SERVICES THAT EMPOWER STUDENTS TO REACH NEW HEIGHTS IN ACADEMIC ACHIEVEMENT AND HOLISTIC DEVELOPMENT.

    Expenses $15,044,158 · Grants $3,460,178 · Revenue $19,759,278

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Donald Barnes

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Rene A Espinal

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Kimberly Lague

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Mark Mestrovich

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Brenton Hood

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Courtney Lamasney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chris Dyer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Enriquez Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Seth Cohen

    PRESIDENT/CEO

    Total calculated
    $261,686
    From this org
    $249,553
    From related orgs
    $0
    Other
    $12,133
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $249,553
    Bonus
    $0
    Other
    $0
    Deferred
    $8,958
    Nontaxable benefits
    $3,175
    Filer's total
    $261,686

  • Susan Rivera-Murphy

    CHIEF ACADEMIC OFFICER

    Total calculated
    $122,765
    From this org
    $114,924
    From related orgs
    $0
    Other
    $7,841
    Hours/week
    40

  • Caitlin Farmer

    CHIEF FINANCIAL OFFICER

    Total calculated
    $139,737
    From this org
    $131,310
    From related orgs
    $0
    Other
    $8,427
    Hours/week
    40

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 · Form 990 of other organizations
  • 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
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202541359349314529

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.