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Nonprofiteer
← CHATTANOOGA CHRISTIAN SCHOOL INC

Form 990 for tax year 2022

Filed by CHATTANOOGA CHRISTIAN SCHOOL INC.

Totals

Total revenue
$27,989,501
Total expenses
$26,391,625
Contributions and grants received
$3,971,629
Grants paid
$2,326,745
Program service revenue
$23,845,875
Investment income
$171,997
Other revenue
$0
Total assets, end of year
$46,113,318
Total liabilities, end of year
$3,017,241
Net assets or fund balances, end of year
$43,096,077
Program services expenses (Part IX)
$21,492,109
Management and general expenses
$4,676,668
Fundraising expenses
$222,848
Program service expenses (Part III)
$21,492,109

Program services were 81.4% 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)

    $2,425,406

  • 1f · All other contributions, gifts and grants

    $1,546,223

  • 2a · Program service revenue: TUITION AND FEES

    total $20,780,893 · related or exempt $20,780,893

  • 2b · Program service revenue: AUXILIARY PROGRAMS

    total $2,048,957 · related or exempt $2,048,957

  • 2c · Program service revenue: ATHLETIC PROGRAM REVENUE

    total $734,944 · related or exempt $734,944

  • 2f · All other program service revenue

    total $281,081 · related or exempt $281,081

  • 3 · Investment income

    total $294,442 · excluded $294,442

  • 7a · Gross sales of assets other than inventory

    securities $5,566,920

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

    securities $5,689,365

  • 7c · Gain or loss

    securities -$122,445

  • 7d · Net gain or loss

    total -$122,445 · excluded -$122,445

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,326,745 · program services $2,326,745

  • 5 · Compensation of officers, directors and key employees

    total $325,183 · management and general $325,183

  • 7 · Other salaries and wages

    total $10,018,171 · program services $8,121,087 · management and general $1,786,377 · fundraising $110,707

  • 8 · Pension plan contributions

    total $903,389 · program services $492,390 · management and general $401,035 · fundraising $9,964

  • 9 · Other employee benefits

    total $1,272,349 · program services $7,271 · management and general $1,265,078

  • 10 · Payroll taxes

    total $800,497 · program services $630,031 · management and general $170,466

  • 11b · Fees: legal

    total $35,986 · management and general $35,986

  • 11c · Fees: accounting

    total $43,015 · management and general $43,015

  • 11g · Fees: other

    total $1,789,136 · program services $220,653 · management and general $1,568,483

  • 12 · Advertising and promotion

    total $13,125 · fundraising $13,125

  • 13 · Office expenses

    total $846,888 · program services $426,976 · management and general $419,912

  • 16 · Occupancy

    total $522,598 · program services $492,406 · management and general $30,192

  • 20 · Interest

    total $14,607 · management and general $14,607

  • 22 · Depreciation, depletion and amortization

    total $1,468,566 · program services $1,384,145 · management and general $84,421

  • 23 · Insurance

    total $154,745 · management and general $154,745

  • 24a · Other expenses: SUPPLIES

    total $1,673,804 · program services $1,669,137 · management and general $4,667

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $1,127,150 · program services $1,060,228 · management and general $66,922

  • 24c · Other expenses: STIPENDS

    total $736,742 · program services $647,501 · management and general $89,241

  • 24d · Other expenses: MISCELLANEOUS EXPENSE

    total $662,732 · program services $653,693 · management and general $9,039

  • 24e · All other expenses

    total $1,656,197 · program services $3,359,846 · management and general -$1,792,701 · fundraising $89,052

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,410,298 · end of year $2,835,264

  • 2 · Savings and temporary cash investments

    beginning of year $245,163 · end of year $1,434,037

  • 3 · Pledges and grants receivable

    beginning of year $1,581,659 · end of year $589,524

  • 4 · Accounts receivable

    beginning of year $4,476,103 · end of year $6,238,845

  • 9 · Prepaid expenses and deferred charges

    beginning of year $220,230 · end of year $411,061

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

    $41,562,694

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

    $15,064,677

  • 10c · Land, buildings and equipment, net

    beginning of year $25,980,354 · end of year $26,498,017

  • 11 · Investments: publicly traded securities

    beginning of year $7,565,504 · end of year $8,106,570

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,468,807 · end of year $1,955,929

  • 19 · Deferred revenue

    beginning of year $665,079 · end of year $696,912

  • 22 · Loans and payables to officers and key people

    beginning of year $175,000 · end of year $175,000

  • 24 · Unsecured notes and loans payable

    beginning of year $94,684 · end of year $47,789

  • 25 · Other liabilities

    beginning of year $28,424 · end of year $141,611

  • 27 · Net assets without donor restrictions

    beginning of year $30,384,914 · end of year $29,810,097

  • 28 · Net assets with donor restrictions

    beginning of year $10,662,403 · end of year $13,285,980

Mission and programs · 2022

Mission

TO PREPARE STUDENTS TO LEAD AND SERVE WITH DISTINCTION WHILE REPRESENTING CHRIST AND HIS KINGDOM IN ALL AREAS OF HOME, CHURCH, SOCIETY AND CULTURE.

Activities or mission (Part I)

TO PROVIDE CHRISTIAN EDUCATION FOR CHILDREN IN THE CHATTANOOGA, TN AREA.

  • UPPER SCHOOL

    Expenses $11,055,572 · Grants $1,638,987 · Revenue $14,638,307

  • LOWER SCHOOL

    Expenses $4,821,240 · Grants $687,758 · Revenue $6,142,587

  • ATHLETICS

    Expenses $1,365,705 · Revenue $734,944

  • AUXILLARY PROGRAMS & OTHER INCOME RELATED TO PROGRAM SERVICES

    Expenses $4,249,592 · Revenue $2,330,037

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Laini Huffine

    DIRECTOR

    Total calculated
    $28,340
    From this org
    $0
    From related orgs
    $0
    Other
    $28,340
    Hours/week
    1

  • Chris Horne

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Ralph Montgomery

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thaddeus Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rachel Shields

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Craig Baker

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Marni Halvorson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Gary Noland Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fred Weichmann

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fred Verwoerd

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tyler Siira

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Chad M Dirkse

    PRESIDENT

    Total calculated
    $224,918
    From this org
    $201,428
    From related orgs
    $0
    Other
    $23,490
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $201,428
    Bonus
    $0
    Other
    $0
    Deferred
    $7,225
    Nontaxable benefits
    $16,265
    Filer's total
    $224,918

  • Carla Dean

    CHIEF FINANCIAL OFFICER

    Total calculated
    $108,183
    From this org
    $108,183
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • John Stroud

    VP OF ADVANCEMENT

    Total calculated
    $144,656
    From this org
    $136,468
    From related orgs
    $0
    Other
    $8,188
    Hours/week
    40

  • Shonda Caines

    DIRECTOR OF EXCEPTIONAL ED

    Total calculated
    $123,914
    From this org
    $123,914
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Phil Massey

    UPPER SCHOOL TEACHER

    Total calculated
    $105,000
    From this org
    $105,000
    From related orgs
    $0
    Other
    $0
    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 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 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

The filer's explanations (Part III)

SCHEDULE J, PART III
CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICAL COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES USING INDEPENDENT COMPENSATION CONSULTANTS, WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
13 May 2024
IRS schema version
2022v5.0
Source object
202441349349307699

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