Totals
- Total revenue
- $18,891,110
- Total expenses
- $19,203,418
- Contributions and grants received
- $1,094,942
- Grants paid
- $3,300,198
- Program service revenue
- $17,424,017
- Investment income
- $5,243
- Other revenue
- $366,908
- Total assets, end of year
- $21,010,134
- Total liabilities, end of year
- $15,885,002
- Net assets or fund balances, end of year
- $5,125,132
- Program services expenses (Part IX)
- $13,898,852
- Management and general expenses
- $5,177,169
- Fundraising expenses
- $127,397
- Program service expenses (Part III)
- $13,898,852
Program services were 72.4% 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)
$371,712
-
1f · All other contributions, gifts and grants
$723,230
-
1g · Noncash contributions included above
$32,434
-
2a · Program service revenue: TUITION AND REGISTRATION
total $16,574,574 · related or exempt $16,574,574
-
2b · Program service revenue: AUXILIARY SERVICES
total $849,443 · related or exempt $849,443
-
3 · Investment income
total $5,243 · excluded $5,243
-
6a · Gross rents
real property $79,160
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $79,160
-
6d · Net rental income or loss
total $79,160 · related or exempt $79,160
-
8a · Fundraising events: gross income
$593,873
-
8b · Fundraising events: direct expenses
$285,393
-
8c · Net income from fundraising events
total $308,480 · excluded $308,480
-
10a · Gross sales of inventory
$419,917
-
10b · Cost of goods sold
$482,121
-
10c · Net income from sales of inventory
total -$62,204 · related or exempt -$62,204
-
11a · Other revenue: MISCELLANEOUS
total $41,472 · related or exempt $41,472
-
11e · Other revenue, total
$41,472
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $3,300,198 · program services $3,300,198
-
5 · Compensation of officers, directors and key employees
total $352,566 · management and general $352,566
-
7 · Other salaries and wages
total $8,486,520 · program services $5,798,811 · management and general $2,687,709
-
8 · Pension plan contributions
total $169,382 · program services $111,122 · management and general $58,260
-
9 · Other employee benefits
total $1,005,337 · program services $659,543 · management and general $345,794
-
10 · Payroll taxes
total $628,017 · program services $412,006 · management and general $216,011
-
11c · Fees: accounting
total $264,527 · management and general $264,527
-
11g · Fees: other
total $175,907 · program services $25,611 · management and general $150,296
-
12 · Advertising and promotion
total $33,151 · management and general $33,151
-
13 · Office expenses
total $174,098 · management and general $174,098
-
14 · Information technology
total $333,074 · management and general $333,074
-
16 · Occupancy
total $821,361 · program services $649,026 · management and general $172,335
-
19 · Conferences, conventions and meetings
total $108,061 · program services $28,533 · management and general $79,528
-
20 · Interest
total $586,318 · program services $527,687 · management and general $58,631
-
22 · Depreciation, depletion and amortization
total $891,949 · program services $802,756 · management and general $89,193
-
23 · Insurance
total $268,686 · program services $241,817 · management and general $26,869
-
24a · Other expenses: CLASSROOM AND PROGRAM E
total $660,943 · program services $660,943
-
24b · Other expenses: ACTIVITIES AND STUDENT
total $640,994 · program services $639,525 · fundraising $1,469
-
24c · Other expenses: PUBLIC & DONOR RELATION
total $125,928 · fundraising $125,928
-
24d · Other expenses: BANK CHARGES
total $77,053 · management and general $77,053
-
24e · All other expenses
total $99,348 · program services $41,274 · management and general $58,074
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $2,251,587 · end of year $1,622,050
-
4 · Accounts receivable
beginning of year $10,918 · end of year $69,030
-
9 · Prepaid expenses and deferred charges
beginning of year $301,400 · end of year $330,057
-
10a · Land, buildings and equipment: cost or other basis
$26,677,527
-
10b · Land, buildings and equipment: accumulated depreciation
$9,714,758
-
10c · Land, buildings and equipment, net
beginning of year $17,107,271 · end of year $16,962,769
-
11 · Investments: publicly traded securities
beginning of year $218,357 · end of year $240,753
-
12 · Investments: other securities
beginning of year $522,746 · end of year $964,765
-
15 · Other assets
beginning of year $26,945 · end of year $820,710
-
17 · Accounts payable and accrued expenses
beginning of year $1,252,400 · end of year $683,843
-
19 · Deferred revenue
beginning of year $1,640,095 · end of year $2,351,527
-
20 · Tax-exempt bond liabilities
beginning of year $6,458,078 · end of year $6,116,591
-
23 · Secured mortgages and notes payable
beginning of year $6,114,771 · end of year $5,926,731
-
25 · Other liabilities
beginning of year $0 · end of year $806,310
-
27 · Net assets without donor restrictions
beginning of year $4,659,589 · end of year $4,747,341
-
28 · Net assets with donor restrictions
beginning of year $314,291 · end of year $377,791
Mission and programs · 2022
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 1,070 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 $13,898,852 · Grants $3,300,198 · Revenue $17,482,445
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Donald BarnesDONALD BARNES
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Rene A EspinalRENE A ESPINAL
VICE CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Kimberly LagueKIMBERLY LAGUE
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Mark MestrovichMARK MESTROVICH
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Brenton HoodBRENTON HOOD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Courtney LamasneyCOURTNEY LAMASNEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Chris DyerCHRIS DYER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Seth CohenSETH COHEN
PRESIDENT
- Total calculated
- $213,808
- From this org
- $201,222
- From related orgs
- $0
- Other
- $12,586
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $201,222
- Bonus
- $0
- Other
- $0
- Deferred
- $9,521
- Nontaxable benefits
- $3,065
- Filer's total
- $213,808
-
Susan Rivera-MurphySUSAN RIVERA-MURPHY
CHIEF ACADEMIC OFFICER
- Total calculated
- $110,572
- From this org
- $102,962
- From related orgs
- $0
- Other
- $7,610
- 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
- 2022
- Filed
- 9 May 2024
- IRS schema version
- 2022v5.0
- Source object
- 202401309349304770
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