Civic Intelligence

North County Christian School

EIN 27-4204840 • 501(c)3 • Florissant, MO

Profile

To work in partnership with the family and the church to provide excellent education rooted in biblical truth and to nurture students as they embrace a personal relationship with jesus christ, discover their god-given talents, seek his plan for their life, and serve him with their mind, body and spirit.

845 Dunn RoadFlorissant, MO 63031

www.nccsedu.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-6.7%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

30th percentile

-2.9%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,594,045

Down $242,590 (-13%) from 2023

Liabilities

Down

$171,335

Down $463,284 (-73%) from 2023

Net Assets

Up

$1,422,710

Up $220,694 (+18%) from 2023

Revenue

Up

$3,209,991

Up $522,167 (+19%) from 2023

Expenses

Up

$3,426,114

Up $385,931 (+13%) from 2023

Net Income

Up

-$216,123

Up $136,236 (+39%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2021: $2,548,251Liabilities 2021: $1,891,909Net Assets 2021: $656,3422021Assets 2022: $2,180,484Liabilities 2022: $626,109Net Assets 2022: $1,554,3752022Assets 2023: $1,836,635Liabilities 2023: $634,619Net Assets 2023: $1,202,0162023Assets 2024: $1,594,045Liabilities 2024: $171,335Net Assets 2024: $1,422,7102024

Highlighted filing

2024

Assets$1,594,045
Liabilities$171,335
Net Assets$1,422,710

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $2,076,272Expenses 2021: $2,089,893Net Income 2021: -$13,6212021Revenue 2022: $3,404,045Expenses 2022: $2,506,012Net Income 2022: $898,0332022Revenue 2023: $2,687,824Expenses 2023: $3,040,183Net Income 2023: -$352,3592023Revenue 2024: $3,209,991Expenses 2024: $3,426,114Net Income 2024: -$216,1232024

Highlighted filing

2024

Revenue$3,209,991
Expenses$3,426,114
Net Income-$216,123

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jul 11, 2025
Return Version
2023v6.0
Gross Receipts
$3,214,367
Mission and Program Overview

Mission

The mission of North County Christian School is to work in Partnership with the family and church to provide excellent education rooted in Biblical truth and to nurture students as they Embrace a personal relationship with Jesus Christ, Discover their God-given gifts, Seek his plan for their life and Serve Him with their mind, body and spirit.

To work in partnership with the family and the church to provide excellent education rooted in biblical truth and to nurture students

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,687,667$1,584,172▼ $103,495
Cash and Non-Interest-Bearing Accounts$102,374$0▼ $102,374
Accounts Receivable$33,844$0▼ $33,844
Inventories for Sale or Use$12,435$9,873▼ $2,562
Prepaid Expenses and Deferred Charges$315$0▼ $315
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,836,635$1,594,045▼ $242,590
Other Assets Total-$0-
Liabilities
Other Liabilities$488,286--
Mortgage Notes Payable Secured by Investment Property$140,403$140,403→ $0
Accounts Payable and Accrued Expenses$5,930$30,932▲ $25,002
Total Liabilities$634,619$171,335▼ $463,284
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,152,016$1,422,710▲ $270,694
Net Assets With Donor Restrictions$50,000--
Total Net Assets Fund Balance$1,202,016$1,422,710▲ $220,694
Total Liabilities and Net Assets / Fund Balance$1,836,635$1,594,045▼ $242,590

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,656,339-$1,656,339
Leasehold Improvements$1,346,323-$1,346,323
Land$541,399-$541,399
Equipment$382,431-$382,431
Other Land Buildings$-2,342,320$2,397,366$55,046
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark TaylorChairman
Phil SpeicherVice Chairman
Brian ByasDirector
Darrell DukateDirector
Donna WallnerDirector
Gerri NicksDirector
Malcolm WoodleyDirector
Rev Denise AndersonDirector
Todd OchsDirector
Toni MillerDirector
Nancy LakeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$645,655
Program Service Revenue
$2,231,508
Investment Income
$100
Other Revenue
$332,728
All Other Contributions
$476,739
Change in Net Assets
$-216,123

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,209,991
Revenue Not Reported on Form 990
$4,276
Total Revenue per Audited Statements
$3,214,267
Total Revenue per Form 990
$3,209,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,845,203
Other Expenses$1,580,911
Total Fundraising Expense$183,751
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,189,586$339,882$169,941$1,699,409
Insurance$165,320$92,711-$258,031
All Other Expenses$166,966$82,286-$249,252
Occupancy$173,369--$173,369
Payroll Taxes$96,668$27,620$13,810$138,098
Depreciation Depletion$103,600--$103,600
Other Expenses$75,869--$75,869
Office Expenses-$22,187-$22,187
Travel$9,012--$9,012
Other Employee Benefits$7,696--$7,696
Interest$7,692--$7,692
Total Functional Expenses$2,677,677$564,686$183,751$3,426,114

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,430,490
Expenses per Audited Statements$3,426,114
Total Expenses per Form 990$3,426,114
Expenses Not Reported on Form 990$4,376
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$333,259
Fundraising Direct Expenses$4,376
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
School Fundraising$333,259$333,259$4,376$328,883
Total Events$333,259$333,259$4,376$328,883
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

Management authorizesd a change in accounting policy during the current fiscal year from accrual to modified cash basis for the fiscal year 2024 audit and 990.

Form 990, Part VI, Section B, Line 11B

The board reviews and approves the 990 before it is filed.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
North County Christian School
EIN
27-4204840
Phone
3149726227
Address
845 DUNN ROAD, FLORISSANT, MO 63031

Signing Officer

Name
Greg Clark
Title
President
Signed
2025-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Clark
Formed
2011
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
120
Volunteers
15

Preparer

Firm
FEW CPAs
Address
6240 S Lindbergh Suite 101, St Louis, MO 63123
Preparer
Matt Fisher
Phone
3148457999
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

prior period adjustment = $436817

Form 990, Part XII, Line 2C

Board committee approves the reviewed financial statements.

Form 990, Pg 12, Part XII, Ln1

Organization elected to changed accounting method from accrual to modified cash basis for the fy2024 audit and 990.

Financial Statement Notes

Part X : FIN48 Footnote

The school adopted the provisions for uncertainty in income taxes on july 1, 2011. The adoption of that guidance resulted in no change to the financial statements for prior periods. As of the fiscal year end, no amounts have been recognized for uncertain tax posistions. The school's tax returns filed three years ago or more are closed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising $4276

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising Expense $4376

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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0328883
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01152016
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01422710
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0173369
IRS990/OccupancyGrp/TotalAmt0173369
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022187
IRS990/OfficeExpensesGrp/TotalAmt022187
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0436817
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07696
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07696
IRS990/OtherExpensesGrp/Desc0BUILDING FUND
IRS990/OtherExpensesGrp/Desc1DESIGNATED EXPENSE
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CAFETERIA
IRS990/OtherExpensesGrp/ProgramServicesAmt0300440
IRS990/OtherExpensesGrp/ProgramServicesAmt1215007
IRS990/OtherExpensesGrp/ProgramServicesAmt2166452
IRS990/OtherExpensesGrp/ProgramServicesAmt375869
IRS990/OtherExpensesGrp/TotalAmt0300440
IRS990/OtherExpensesGrp/TotalAmt1215007
IRS990/OtherExpensesGrp/TotalAmt2166452
IRS990/OtherExpensesGrp/TotalAmt375869
IRS990/OtherLiabilitiesGrp/BOYAmt0488286
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03845
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03845
IRS990/OtherRevenueTotalAmt03845
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0169941
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0339882
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01189586
IRS990/OtherSalariesAndWagesGrp/TotalAmt01699409
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt013810
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027620
IRS990/PayrollTaxesGrp/ProgramServicesAmt096668
IRS990/PayrollTaxesGrp/TotalAmt0138098
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0315
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0GREG CLARK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0FACILITY USE
IRS990/ProgramServiceRevenueGrp/Desc1MEALS/ SCHOOL LUNCH
IRS990/ProgramServiceRevenueGrp/Desc2TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030211
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1102799
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22098498
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1102799
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22098498
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0257390
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08950
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01302678
IRS990/PYOtherRevenueAmt0132931
IRS990/PYProgramServiceRevenueAmt02288553
IRS990/PYRevenuesLessExpensesAmt0-352359
IRS990/PYSalariesCompEmpBnftPaidAmt01737505
IRS990/PYTotalExpensesAmt03040183
IRS990/PYTotalRevenueAmt02687824
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-216123
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02235353
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01656339
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01656339
IRS990ScheduleD/EquipmentGrp/BookValueAmt0382431
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0382431
IRS990ScheduleD/ExpensesNotReportedAmt04376
IRS990ScheduleD/ExpensesSubtotalAmt03426114
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0541399
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0541399
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01346323
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01346323
IRS990ScheduleD/OtherExpensesIncludedAmt04376
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2342320
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02397366
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055046
IRS990ScheduleD/OtherRevenueAmt04276
IRS990ScheduleD/RevenueNotReportedAmt04276
IRS990ScheduleD/RevenueSubtotalAmt03209991
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL ADOPTED THE PROVISIONS FOR UNCERTAINTY IN INCOME TAXES ON JULY 1, 2011. THE ADOPTION OF THAT GUIDANCE RESULTED IN NO CHANGE TO THE FINANCIAL STATEMENTS FOR PRIOR PERIODS. AS OF THE FISCAL YEAR END, NO AMOUNTS HAVE BEEN RECOGNIZED FOR UNCERTAIN TAX POSISTIONS. THE SCHOOL'S TAX RETURNS FILED THREE YEARS AGO OR MORE ARE CLOSED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising $4276
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising Expense $4376
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01584172
IRS990ScheduleD/TotalExpensesPerForm990Amt03426114
IRS990ScheduleD/TotalRevenuePerForm990Amt03209991
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03214267
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03430490
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race

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