Civic Intelligence

Cullman Christian School

990 • Fiscal year 2018 • EIN 20-4832053

Aug 01, 2017 to Jul 31, 2018 • Filed on Jun 17, 2019

PO Box 2655Cullman, AL 35056

(256) 734-0734

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

0.72x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

51st percentile

4.0%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

48th percentile

1.0%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$609,668

Up $5,984 (+1.0%) from 2017

Net Assets

Up

$147,684

Up $25,688 (+21%) from 2017

Liabilities

Down

$461,984

Down $19,704 (-4.1%) from 2017

Revenue

Down

$640,075

Down $81,427 (-11%) from 2017

Expenses

Down

$614,387

Down $75,529 (-11%) from 2017

Net Income

Down

$25,688

Down $5,898 (-19%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $425,609Liabilities 2011: $173,731Net Assets 2011: $251,8782011Assets 2012: $427,215Liabilities 2012: $264,451Net Assets 2012: $162,7642012Assets 2013: $475,849Liabilities 2013: $363,663Net Assets 2013: $112,1862013Assets 2014: $474,088Liabilities 2014: $370,720Net Assets 2014: $103,3682014Assets 2015: $522,494Liabilities 2015: $508,595Net Assets 2015: $13,8992015Assets 2016: $633,969Liabilities 2016: $543,559Net Assets 2016: $90,4102016Assets 2017: $603,684Liabilities 2017: $481,688Net Assets 2017: $121,9962017Assets 2018: $609,668Liabilities 2018: $461,984Net Assets 2018: $147,6842018Assets 2019: $512,932Liabilities 2019: $461,193Net Assets 2019: $51,7392019Assets 2020: $649,644Liabilities 2020: $485,000Net Assets 2020: $164,6442020Assets 2021: $869,473Liabilities 2021: $562,753Net Assets 2021: $306,7202021Assets 2022: $1,107,798Liabilities 2022: $681,480Net Assets 2022: $426,3182022Assets 2023: $1,168,034Liabilities 2023: $888,197Net Assets 2023: $279,8372023Assets 2024: $1,188,476Liabilities 2024: $818,326Net Assets 2024: $370,1502024

Highlighted filing

2018

Assets$609,668
Liabilities$461,984
Net Assets$147,684

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $792,2242011Revenue 2012: $471,727Expenses 2012: $560,851Net Income 2012: -$89,1242012Revenue 2013: $587,376Expenses 2013: $567,431Net Income 2013: $19,9452013Revenue 2014: $611,108Expenses 2014: $619,926Net Income 2014: -$8,8182014Revenue 2015: $524,374Expenses 2015: $741,586Net Income 2015: -$217,2122015Revenue 2016: $737,310Expenses 2016: $660,799Net Income 2016: $76,5112016Revenue 2017: $721,502Expenses 2017: $689,916Net Income 2017: $31,5862017Revenue 2018: $640,075Expenses 2018: $614,387Net Income 2018: $25,6882018Revenue 2019: $546,132Expenses 2019: $642,077Net Income 2019: -$95,9452019Revenue 2020: $859,635Expenses 2020: $746,944Net Income 2020: $112,6912020Revenue 2021: $999,753Expenses 2021: $880,932Net Income 2021: $118,8212021Revenue 2022: $1,179,579Expenses 2022: $1,058,576Net Income 2022: $121,0032022Revenue 2023: $1,232,328Expenses 2023: $1,324,353Net Income 2023: -$92,0252023Revenue 2024: $1,844,977Expenses 2024: $1,754,664Net Income 2024: $90,3132024

Highlighted filing

2018

Revenue$640,075
Expenses$614,387
Net Income$25,688
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Jun 17, 2019
Return Version
2017v2.3
Gross Receipts
$651,851
Mission and Program Overview

Mission

The purpose of cullman christian school is to serve the christian community by providing an academically vigorous education with a biblical world and life view.

Academic education pre-k4 through 12. Program for boys and girls honor society extracurricular activities include atheletics, 4h club, science club, yearbook and student council.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$470,346$478,748▲ $8,402
Rtn Earn Endowment Incm Other Fnds$121,996$147,684▲ $25,688
Land, Buildings, and Equipment, Net$133,338$130,920▼ $2,418
Total Assets$603,684$609,668▲ $5,984
Liabilities
Other Liabilities$479,293$459,751▼ $19,542
Accounts Payable and Accrued Expenses$2,395$2,233▼ $162
Total Liabilities$481,688$461,984▼ $19,704
Net Assets / Fund Balance
Total Net Assets Fund Balance$121,996$147,684▲ $25,688
Total Liabilities and Net Assets / Fund Balance$603,684$609,668▲ $5,984

Asset Categories

AssetBook ValueDepreciationBasis
Land$120,794-$120,794
Equipment$10,126$17,643$27,769
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tina WarnerPresident
Amanda HollowayBoard Member
Cheryl ParkerBoard Member
David GrayBoard Member
Dawn OwensBoard Member
Josh HoglandBoard Member
Judy BoikeBoard Member
Sherry BarrettBoard Member
Scott WarnerSecretary
Steven ParkerTreasurer
Eric JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$22,089
Program Service Revenue
$556,962
Investment Income
$0
Other Revenue
$61,024
All Other Contributions
$22,089
Change in Net Assets
$25,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$439,123
Other Expenses$175,264
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$374,942$30,673-$405,615
Occupancy$49,758--$49,758
Payroll Taxes$31,022$2,486-$33,508
All Other Expenses$20,730--$20,730
Insurance$15,312--$15,312
Other Expenses$6,562--$6,562
Depreciation Depletion$2,418--$2,418
Office Expenses$2,226$155-$2,381
Conferences and Meetings$1,500--$1,500
Fees for Services Accounting-$1,300-$1,300
Advertising$807--$807
Total Functional Expenses$579,773$34,614$0$614,387
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,800
Fundraising Direct Expenses$11,776
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$55,051$55,051$1,907$53,144
Golf Event$17,749$17,749$160$17,589
Total Events$72,800$72,800$11,776$61,024
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for New Building$317,362
Prepaid Tutition$128,046
Scholarship Fund$14,300
Funds for Student Activities$43
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Scott warner tina warner secretary president married steven parker cheryl parker treasurer guidance cou married

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 form is provided to the president of the board and the bookkeeper. The president shares the copy with the board members and they discuss the return and make any needed corrections before the return is filed.

Form 990, Page 6, Part VI, Line 12C

Each year during contract negotiations teachers and board members are asked to sign the conflict of interest policy and agree to notify the board if a conflict of interest situation should arise. In the event of a conflict of interest the board members would interview the parties and make a determination regarding the resolution of the situation according to the tenets of the policy.

Form 990, Page 6, Part VI, Line 15A

Board members interview prospective current management and key employees; reviews prior employment records and deliberate the issues. Decisions regarding compensation are made based on this process and recorded in the meeting minutes on an annual basis.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Cullman Christian School
EIN
20-4832053
Phone
2567340734
Address
PO BOX 2655, CULLMAN, AL 35056

Signing Officer

Name
Tina Warner
Title
President
Phone
2567340734
Signed
2019-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tina Warner
Formed
2006
Legal Domicile
Al
Voting Board Members
11
Independent Board Members
0
Employees
37

Preparer

Firm
Gloria R Winton CPA
Address
101 1ST AVE NE STE 220, CULLMAN, AL 35055-2966
Preparer
Gloria R Winton
Phone
2567393951
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

DEPRECIATION EXPENSE

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SCHOLARSHIP FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FUNDS FOR STUDENT ACTIVITIES
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON DISCRIMINATORY POLICY IS CLEARLY EXPLAINED TO POTENTIAL STUDENTS IN CONNECTION WITH THEIR APPLICATION AND IN PRINTED BROADCAST AND NEWSPAPER ADVERTISEMENT.
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IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0400
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0809
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt055051
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017749
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCOTT WARNER TINA WARNER SECRETARY PRESIDENT MARRIED STEVEN PARKER CHERYL PARKER TREASURER GUIDANCE COU MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 FORM IS PROVIDED TO THE PRESIDENT OF THE BOARD AND THE BOOKKEEPER. THE PRESIDENT SHARES THE COPY WITH THE BOARD MEMBERS AND THEY DISCUSS THE RETURN AND MAKE ANY NEEDED CORRECTIONS BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR DURING CONTRACT NEGOTIATIONS TEACHERS AND BOARD MEMBERS ARE ASKED TO SIGN THE CONFLICT OF INTEREST POLICY AND AGREE TO NOTIFY THE BOARD IF A CONFLICT OF INTEREST SITUATION SHOULD ARISE. IN THE EVENT OF A CONFLICT OF INTEREST THE BOARD MEMBERS WOULD INTERVIEW THE PARTIES AND MAKE A DETERMINATION REGARDING THE RESOLUTION OF THE SITUATION ACCORDING TO THE TENETS OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS INTERVIEW PROSPECTIVE CURRENT MANAGEMENT AND KEY EMPLOYEES; REVIEWS PRIOR EMPLOYMENT RECORDS AND DELIBERATE THE ISSUES. DECISIONS REGARDING COMPENSATION ARE MADE BASED ON THIS PROCESS AND RECORDED IN THE MEETING MINUTES ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0640075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0603684
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IRS990/USAddress/CityNm0CULLMAN
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IRS990/VotingMembersGoverningBodyCnt011
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IRS990/WebsiteAddressTxt0WWW.CULLMANCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TINA WARNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02567340734
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-17
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ReturnHeader/Filer/PhoneNum02567340734
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2655
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.82$0.37$1.84$1.75$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.89$0.28$1.23$1.32$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.68$0.43$1.18$1.06$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.56$0.31$1.00$0.88$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.49$0.16$0.86$0.75$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.46$0.05$0.55$0.64$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.46$0.15$0.64$0.61$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.48$0.12$0.72$0.69$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.54$0.09$0.74$0.66$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.51$0.01$0.52$0.74$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.37$0.10$0.61$0.62$0.01
2013Summary only. Only limited summary data is available for this year.$0.48$0.36$0.11$0.59$0.57$0.02
2012Summary only. Only limited summary data is available for this year.$0.43$0.26$0.16$0.47$0.56$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.17$0.25$0.79