Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
EIN 26-0847588 • 501(c)3 • Memphis, TN
Profile
To prepare young ladies and gentlemen for college success within a highly-structured, nurturing, christian environment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Down$9,369,862
Down $220,852 (-2.3%) from 2024
Liabilities
Down$7,035,218
Down $269,148 (-3.7%) from 2024
Net Assets
Up$2,334,644
Up $48,296 (+2.1%) from 2024
Revenue
Down$6,293,835
Down $1,653,352 (-21%) from 2024
Expenses
Up$6,082,973
Up $470,803 (+8.4%) from 2024
Net Income
Down$210,862
Down $2,124,155 (-91%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To prepare young ladies and gentlemen for college success within a highly-structured, nurturing, christian environment.
The collegiate school of memphis is organized exclusively for charitable, scientific, literary, and educational purposes.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,935,867 | $5,671,519 | ▼ $264,348 |
| Cash and Non-Interest-Bearing Accounts | $3,382,069 | $3,547,209 | ▲ $165,140 |
| Prepaid Expenses and Deferred Charges | $4,308 | $45,230 | ▲ $40,922 |
| Total Assets | $9,590,714 | $9,369,862 | ▼ $220,852 |
| Other Assets Total | $268,470 | $105,904 | ▼ $162,566 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $7,138,615 | $6,837,884 | ▼ $300,731 |
| Accounts Payable and Accrued Expenses | $124,693 | $160,050 | ▲ $35,357 |
| Deferred Revenue | $41,058 | $37,284 | ▼ $3,774 |
| Total Liabilities | $7,304,366 | $7,035,218 | ▼ $269,148 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,241,130 | $1,179,515 | ▼ $61,615 |
| Net Assets With Donor Restrictions | $1,045,218 | $1,155,129 | ▲ $109,911 |
| Total Net Assets Fund Balance | $2,286,348 | $2,334,644 | ▲ $48,296 |
| Total Liabilities and Net Assets / Fund Balance | $9,590,714 | $9,369,862 | ▼ $220,852 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,213,047 | $3,784,758 | $8,997,805 |
| Equipment | $177,074 | $536,344 | $713,418 |
| Other Land Buildings | $30,977 | $348,489 | $379,466 |
| Leasehold Improvements | $127,258 | $152,018 | $279,276 |
| Land | $123,163 | - | $123,163 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Mckenzie Cohen | Head of School | FT | $162,302 | $13,473 | $175,775 |
| Name | Title |
|---|---|
| Tom Marino | Chairperson |
| Ben Scott | Board Member |
| Fedoria Rugless | Board Member |
| Isaac Rodriguez | Board Member |
| Keith Okello | Board Member |
| Lauren Mchugh Robinson | Board Member |
| Mclean Wilson | Board Member |
| Merrill Skipworth | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,052,541 |
| Other Expenses | $2,030,432 |
| Total Fundraising Expense | $56,259 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,239,033 | $727,945 | $32,274 | $2,999,252 |
| Other Employee Benefits | $400,134 | $129,993 | $5,499 | $535,626 |
| Depreciation Depletion | $306,639 | $34,070 | - | $340,709 |
| Current Officers, Directors, Trustees, and Key Employees | $205,297 | $65,695 | $2,737 | $273,729 |
| Interest | $241,472 | $26,830 | - | $268,302 |
| Payroll Taxes | $182,951 | $58,544 | $2,439 | $243,934 |
| Information Technology | $224,750 | - | - | $224,750 |
| All Other Expenses | $157,308 | $10,599 | $13,310 | $181,217 |
| Other Expenses | $155,599 | $18,362 | - | $155,599 |
| Insurance | $108,759 | $12,085 | - | $120,844 |
| Fees for Services Other | - | $62,551 | - | $62,551 |
| Office Expenses | $11,767 | $1,307 | - | $13,074 |
| Advertising | - | $6,358 | - | $6,358 |
| Total Functional Expenses | $4,853,219 | $1,173,495 | $56,259 | $6,082,973 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $6,264,973 |
| Expenses per Audited Statements | $6,082,973 |
| Total Expenses per Form 990 | $6,082,973 |
| Expenses Not Reported on Form 990 | $182,000 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The preparer provided a copy of the final version of form 990 to the director of operations and board of directors before it was filed. Additionally, the director of operations and board of directors reviewed and approved the return before it was filed.”
“Salaries for the collegiate school of memphis are approved by both the finance committee and the full board of directors.”
“The collegiate school of memphis provides public inspection of its financial statements and other governing documents upon request.”
“The process used by the committee to oversee the audit has not changed from the prior year.”
“The collegiate school of memphis is exempt from federal income taxes under internal revenue code section 501 (c) (3). Accounting principles generally accepted in the united states of america requires management of the school to evaluate tax positions taken by the school and recognize a tax liability (or asset) if the school has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The school has analyzed the tax positions taken by the school and has concluded that as of june 30, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The school is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. The school believes it is no longer subject to income tax examination for years prior to june 30, 2022.”
“The school leases part of its facilities to highland heights baptist church under a 10 year operating lease for the rent of $1 per year. The school leases two separate buildings it owns to the church on a month-to-month basis for $1 per month each. The estimated fair market value of annual rental is $182,000.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 124693 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 160050 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE COLLEGIATE SCHOOL OF MEMPHIS IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, LITERARY, AND EDUCATIONAL PURPOSES. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 6358 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6358 |
| IRS990/AllOtherContributionsAmt | 0 | 3077760 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 13310 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10599 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 157308 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 181217 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SIMONE GRAY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9015918203 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3353 FAXON AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MEMPHIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38122 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3382069 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3547209 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2737 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 65695 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 205297 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 273729 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3508251 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 145867 |
| IRS990/CYOtherExpensesAmt | 0 | 2030432 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2639717 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 210862 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4052541 |
| IRS990/CYTotalExpensesAmt | 0 | 6082973 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 56259 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6293835 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 41058 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 37284 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 34070 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 306639 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 340709 |
| IRS990/Desc | 0 | COLLEGE PREPARATORY SCHOOL PROVIDING STUDENTS WITH A CHALLENGING AND HIGH QUALITY EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1045218 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1155129 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 71 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 4853219 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 62551 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 62551 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 13473 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MCLEAN WILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TOM MARINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KEITH OKELLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LAUREN MCHUGH ROBINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ISAAC RODRIGUEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | FEDORIA RUGLESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BEN SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MERRILL SKIPWORTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR MCKENZIE COHEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 162302 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | HEAD OF SCHOOL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 430491 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 6293835 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 224750 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 224750 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12085 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 108759 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 120844 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 26830 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 241472 |
| IRS990/InterestGrp/TotalAmt | 0 | 268302 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 145867 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 145867 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 38 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4821609 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5935867 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5671519 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10493128 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PREPARE YOUNG LADIES AND GENTLEMEN FOR COLLEGE SUCCESS WITHIN A HIGHLY-STRUCTURED, NURTURING, CHRISTIAN ENVIRONMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 7138615 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6837884 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2286348 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2334644 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -162566 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1241130 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1179515 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1307 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11767 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13074 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 268470 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 105904 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 5499 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 129993 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 400134 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 535626 |
| IRS990/OtherExpensesGrp/Desc | 0 | CAFETERIA FOOD & SUPPLI |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | BUILDING MAINTENANCE & |
| IRS990/OtherExpensesGrp/Desc | 3 | CLASSROOM SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19156 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 18362 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 281848 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 172408 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 165254 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 155599 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 281848 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 191564 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 183616 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 155599 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 32274 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 727945 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2239033 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2999252 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2439 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 58544 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 182951 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 243934 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4308 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 45230 |
| IRS990/PrincipalOfficerNm | 0 | SIMONE GRAY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CAFETERIA REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SPORTS PARTICIPATION F |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2312327 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 225348 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 74691 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 27351 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2312327 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 225348 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 74691 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 27351 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 5590593 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 43824 |
| IRS990/PYOtherExpensesAmt | 0 | 1779766 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2312770 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2335017 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3832404 |
| IRS990/PYTotalExpensesAmt | 0 | 5612170 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7947187 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 210862 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2639717 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5213047 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3784758 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8997805 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 182000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 182000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 177074 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 536344 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 713418 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 182000 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6082973 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 123163 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 123163 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 127258 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 152018 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 279276 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -162566 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 30977 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 348489 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 379466 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 19434 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6293835 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE COLLEGIATE SCHOOL OF MEMPHIS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501 (C) (3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT OF THE SCHOOL TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE SCHOOL HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE SCHOOL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO JUNE 30, 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL LEASES PART OF ITS FACILITIES TO HIGHLAND HEIGHTS BAPTIST CHURCH UNDER A 10 YEAR OPERATING LEASE FOR THE RENT OF $1 PER YEAR. THE SCHOOL LEASES TWO SEPARATE BUILDINGS IT OWNS TO THE CHURCH ON A MONTH-TO-MONTH BASIS FOR $1 PER MONTH EACH. THE ESTIMATED FAIR MARKET VALUE OF ANNUAL RENTAL IS $182,000. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D PART XI & XII, LINE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5671519 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6082973 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6293835 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6313269 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6264973 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL MEETS REV. PROC. 75-50, 1975-2 C.B. 587 SECTION 4.0 (2)C BY DRAWING STUDENTS FROM LOCAL COMMUNITIES. THE SCHOOL CURRENTLY HAS A MAJORITY MINORITY PERCENTAGE OF STUDENTS ENROLLED. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | STUDENTS APPLY AND CAN BE APPROVED FOR FREE OR REDUCED SCHOOL MEALS BASED ON INCOME ELIGIBILITY GUIDELINES OR OTHER BENEFIT ELIGIBILITY. THE SCHOOL COMPLIES WITH ALL SCHOOL NUTRITION PROGRAM REGULATIONS FOR FOOD SERVICE. THE SCHOOL SUBMITS CLAIMS TO THE DEPARTMENT OF EDUCATION ON A MONTHLY BASIS IN ORDER TO BE REIMBURSED FOR QUALIFYING MEALS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 162302 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 13473 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DR MCKENZIE COHEN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | HEAD OF SCHOOL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 175775 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PREPARER PROVIDED A COPY OF THE FINAL VERSION OF FORM 990 TO THE DIRECTOR OF OPERATIONS AND BOARD OF DIRECTORS BEFORE IT WAS FILED. ADDITIONALLY, THE DIRECTOR OF OPERATIONS AND BOARD OF DIRECTORS REVIEWED AND APPROVED THE RETURN BEFORE IT WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SALARIES FOR THE COLLEGIATE SCHOOL OF MEMPHIS ARE APPROVED BY BOTH THE FINANCE COMMITTEE AND THE FULL BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE COLLEGIATE SCHOOL OF MEMPHIS PROVIDES PUBLIC INSPECTION OF ITS FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PROCESS USED BY THE COMMITTEE TO OVERSEE THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | TN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 9590714 |
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