Skip to content
Nonprofiteer
← CHATTANOOGA CHRISTIAN SCHOOL INC

Form 990 for tax year 2023

Filed by CHATTANOOGA CHRISTIAN SCHOOL INC.

Totals

Total revenue
$29,014,917
Total expenses
$32,108,045
Contributions and grants received
$3,251,060
Grants paid
$2,237,005
Program service revenue
$25,115,778
Investment income
$648,079
Other revenue
$0
Total assets, end of year
$14,185,342
Total liabilities, end of year
$5,431,592
Net assets or fund balances, end of year
$8,753,750
Program services expenses (Part IX)
$22,190,637
Management and general expenses
$9,664,601
Fundraising expenses
$252,807
Program service expenses (Part III)
$22,190,637

Program services were 69.1% 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.

  • 1f · All other contributions, gifts and grants

    $3,251,060

  • 1g · Noncash contributions included above

    $70,731

  • 2a · Program service revenue: TUITION AND FEES

    total $21,948,668 · related or exempt $21,948,668

  • 2b · Program service revenue: AUXILIARY PROGRAMS

    total $2,101,931 · related or exempt $2,101,931

  • 2c · Program service revenue: ATHLETIC PROGRAM REVENUE

    total $704,590 · related or exempt $704,590

  • 2f · All other program service revenue

    total $360,589 · related or exempt $360,589

  • 3 · Investment income

    total $675,964 · excluded $675,964

  • 7a · Gross sales of assets other than inventory

    securities $512,539 · other assets $663

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

    securities $503,215 · other assets $37,872

  • 7c · Gain or loss

    securities $9,324 · other assets -$37,209

  • 7d · Net gain or loss

    total -$27,885 · excluded -$27,885

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,237,005 · program services $2,237,005

  • 5 · Compensation of officers, directors and key employees

    total $389,385 · management and general $389,385

  • 7 · Other salaries and wages

    total $10,456,411 · program services $8,320,963 · management and general $2,022,901 · fundraising $112,547

  • 8 · Pension plan contributions

    total $3,218,761 · program services $577,501 · management and general $2,631,131 · fundraising $10,129

  • 9 · Other employee benefits

    total $1,196,699 · management and general $1,196,699

  • 10 · Payroll taxes

    total $837,611 · program services $643,699 · management and general $193,912

  • 11b · Fees: legal

    total $57,140 · management and general $57,140

  • 11c · Fees: accounting

    total $80,870 · management and general $80,870

  • 11g · Fees: other

    total $1,953,196 · program services $318,248 · management and general $1,634,948

  • 12 · Advertising and promotion

    total $18,453 · fundraising $18,453

  • 13 · Office expenses

    total $3,085,531 · program services $2,671,839 · management and general $413,692

  • 14 · Information technology

    total $120,868 · program services $69,545 · management and general $51,323

  • 16 · Occupancy

    total $1,861,427 · program services $1,754,147 · management and general $107,280

  • 19 · Conferences, conventions and meetings

    total $72,349 · program services $52,872 · management and general $19,477

  • 20 · Interest

    total $6,156 · management and general $6,156

  • 22 · Depreciation, depletion and amortization

    total $1,575,136 · program services $1,485,658 · management and general $89,478

  • 23 · Insurance

    total $375,864 · management and general $375,864

  • 24a · Other expenses: MISCELLANEOUS EXPENSE

    total $3,153,440 · program services $2,944,220 · management and general $97,542 · fundraising $111,678

  • 24b · Other expenses: STIPENDS

    total $646,910 · program services $458,769 · management and general $188,141

  • 24c · Other expenses: SPECIAL EVENTS

    total $383,203 · program services $338,041 · management and general $45,162

  • 24d · Other expenses: FIELD TRIP

    total $318,130 · program services $318,130

  • 24e · All other expenses

    total $63,500 · management and general $63,500

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,835,264 · end of year $3,845,779

  • 2 · Savings and temporary cash investments

    beginning of year $1,434,037 · end of year $1,275,336

  • 3 · Pledges and grants receivable

    beginning of year $589,524 · end of year $1,131,514

  • 4 · Accounts receivable

    beginning of year $6,238,845 · end of year $2,243,113

  • 9 · Prepaid expenses and deferred charges

    beginning of year $411,061 · end of year $230,600

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

    $9,292,726

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

    $4,806,053

  • 10c · Land, buildings and equipment, net

    beginning of year $26,498,017 · end of year $4,486,673

  • 11 · Investments: publicly traded securities

    beginning of year $8,106,570 · end of year $968,112

  • 15 · Other assets

    beginning of year $0 · end of year $4,215

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,955,929 · end of year $2,232,974

  • 19 · Deferred revenue

    beginning of year $696,912 · end of year $824,513

  • 22 · Loans and payables to officers and key people

    beginning of year $175,000 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $47,789 · end of year $0

  • 25 · Other liabilities

    beginning of year $141,611 · end of year $2,374,105

  • 27 · Net assets without donor restrictions

    beginning of year $29,810,097 · end of year $1,024,046

  • 28 · Net assets with donor restrictions

    beginning of year $13,285,980 · end of year $7,729,704

Mission and programs · 2023

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 $11,585,849 · Grants $1,605,653 · Revenue $15,754,073

  • LOWER SCHOOL

    Expenses $4,826,284 · Grants $631,352 · Revenue $6,194,596

  • LUNCH PROGRAM

    Expenses $1,321,399 · Revenue $1,289,500

  • AUXILLARY PROGRAMS, ATHLETIC PROGRAMS, & OTHER INCOME RELATED TO PROGRAM SERVICES

    Expenses $4,457,105 · Revenue $1,877,609

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

Listed in Part VII

  • John Stroud

    VP OF ADVANCEMENT

    Total calculated
    $154,706
    From this org
    $130,735
    From related orgs
    $0
    Other
    $23,971
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,735
    Bonus
    $0
    Other
    $0
    Deferred
    $11,997
    Nontaxable benefits
    $11,974
    Filer's total
    $154,706

  • Shonda Caines

    DIRECTOR OF EXCEPTIONAL ED

    Total calculated
    $151,609
    From this org
    $127,256
    From related orgs
    $0
    Other
    $24,353
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,256
    Bonus
    $0
    Other
    $0
    Deferred
    $11,409
    Nontaxable benefits
    $12,944
    Filer's total
    $151,609

  • Chad M Dirkse

    FORMER PRESIDENT

    Total calculated
    $133,568
    From this org
    $112,220
    From related orgs
    $0
    Other
    $21,348
    Hours/week
    40

  • Jason Keith Tipton

    HEAD TENNIS PROFESSIONAL

    Total calculated
    $106,715
    From this org
    $102,249
    From related orgs
    $0
    Other
    $4,466
    Hours/week
    40

  • Carla Dean

    CHIEF FINANCIAL OFFICER

    Total calculated
    $145,240
    From this org
    $102,626
    From related orgs
    $0
    Other
    $42,614
    Hours/week
    40 + 5 related

  • Marni Halvorson

    PRESIDENT

    Total calculated
    $110,577
    From this org
    $81,731
    From related orgs
    $0
    Other
    $28,846
    Hours/week
    40 + 1 related

  • Tyler Siira

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jenny Plunkett

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Christopher Horne

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Craig Baker

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Bob Bosworth

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thaddeus Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Laini Huffine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tripp Johnston

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ralph Montgomery

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gary Noland Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Amy Jo Osborn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rachel Shields

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Robert Swift

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fred Wiechmann

    DIRECTOR

    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 · 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

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.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2023
Filed
16 April 2025
IRS schema version
2023v6.0
Source object
202501069349301005

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.