Civic Intelligence

Southport Christian School Inc

EIN 31-1475545 • 501(c)3 • Southport, NC

Profile

Christian education - 3 year preschool, lower school, and upper school

4457 Flagship Ave SE Bldg ASouthport, NC 28461

www.southportchristian.com

Siviq Scores

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

Liabilities / Assets

56th percentile

0.12x

Higher debt load relative to assets than 56% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.14x

Higher debt load relative to revenue than 63% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.5%

Higher net margin than 32% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$61,814

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

30th percentile

-2.3%

Faster asset growth than 30% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

9.5%

Faster revenue growth than 51% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,639,133

Down $84,473 (-4.9%) from 2022

Liabilities

Up

$194,044

Up $10,154 (+5.5%) from 2022

Net Assets

Down

$1,445,089

Down $94,627 (-6.1%) from 2022

Revenue

Down

$1,375,335

Down $9,806 (-0.7%) from 2022

Expenses

Up

$1,396,549

Up $155,479 (+13%) from 2022

Net Income

Down

-$21,214

Down $165,285 (-115%) from 2022

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $215,495Liabilities 2011: $89,360Net Assets 2011: $126,1352011Assets 2013: $530,369Liabilities 2013: $85,978Net Assets 2013: $444,3912013Assets 2014: $1,147,455Liabilities 2014: $694,261Net Assets 2014: $453,1942014Assets 2015: $1,142,545Liabilities 2015: $717,262Net Assets 2015: $425,2832015Assets 2016: $1,242,715Liabilities 2016: $647,557Net Assets 2016: $595,1582016Assets 2017: $1,380,918Liabilities 2017: $674,362Net Assets 2017: $706,5562017Assets 2018: $1,387,750Liabilities 2018: $679,313Net Assets 2018: $708,4372018Assets 2019: $1,333,615Liabilities 2019: $615,684Net Assets 2019: $717,9312019Assets 2020: $1,283,669Liabilities 2020: $630,505Net Assets 2020: $653,1642020Assets 2021: $1,569,161Liabilities 2021: $173,516Net Assets 2021: $1,395,6452021Assets 2022: $1,723,606Liabilities 2022: $183,890Net Assets 2022: $1,539,7162022Assets 2024: $1,639,133Liabilities 2024: $194,044Net Assets 2024: $1,445,0892024

Highlighted filing

2024

Assets$1,639,133
Liabilities$194,044
Net Assets$1,445,089

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $597,7832011Expenses 2013: $652,3422013Revenue 2014: $788,130Expenses 2014: $779,327Net Income 2014: $8,8032014Revenue 2015: $854,799Expenses 2015: $882,710Net Income 2015: -$27,9112015Revenue 2016: $1,035,470Expenses 2016: $865,596Net Income 2016: $169,8742016Revenue 2017: $965,636Expenses 2017: $854,239Net Income 2017: $111,3972017Revenue 2018: $891,364Expenses 2018: $889,484Net Income 2018: $1,8802018Revenue 2019: $1,022,412Expenses 2019: $1,012,915Net Income 2019: $9,4972019Revenue 2020: $958,673Expenses 2020: $1,023,441Net Income 2020: -$64,7682020Revenue 2021: $1,849,950Expenses 2021: $1,107,470Net Income 2021: $742,4802021Revenue 2022: $1,385,141Expenses 2022: $1,241,070Net Income 2022: $144,0712022Revenue 2024: $1,375,335Expenses 2024: $1,396,549Net Income 2024: -$21,2142024

Highlighted filing

2024

Revenue$1,375,335
Expenses$1,396,549
Net Income-$21,214

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.19$1.45$1.38$1.40$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.18$1.54$1.39$1.24$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.17$1.40$1.85$1.11$0.74
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.63$0.65$0.96$1.02$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.62$0.72$1.02$1.01$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.68$0.71$0.89$0.89$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.67$0.71$0.97$0.85$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.65$0.60$1.04$0.87$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.14$0.72$0.43$0.85$0.88$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.69$0.45$0.79$0.78$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.09$0.44$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.09$0.13$0.60
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.0
Gross Receipts
$1,885,823
Mission and Program Overview

Mission

Christian education - 3 year preschool, lower school, and upper school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,119,078$1,077,041▼ $42,037
Cash and Non-Interest-Bearing Accounts$155,556$426,679▲ $271,123
Savings and Temporary Cash Investments$10,196$70,225▲ $60,029
Accounts Receivable$-1,161$-4,784▼ $3,623
Total Assets$1,283,669$1,569,161▲ $285,492
Liabilities
Mortgage Notes Payable Secured by Investment Property$420,845--
Deferred Revenue$93,898$160,570▲ $66,672
Other Liabilities$109,793--
Accounts Payable and Accrued Expenses$5,969$12,946▲ $6,977
Total Liabilities$630,505$173,516▼ $456,989
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$653,164$1,395,645▲ $742,481
Total Net Assets Fund Balance$653,164$1,395,645▲ $742,481
Total Liabilities and Net Assets / Fund Balance$1,283,669$1,569,161▲ $285,492

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,025,838$203,621$1,229,459
Equipment$51,203$28,129$79,332
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa KjomePrincipalFT$54,436$54,436

Board Members and Trustees

NameTitle
John TurnerPresident
Nancy MacleanDirector
Robin PotterDirector
Sue Ellen WooldridgeDirector
Jerry DerckSecretary
Russ BerkobenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$838,548
Program Service Revenue
$971,665
Investment Income
$20,712
Other Revenue
$19,025
All Other Contributions
$728,755
Change in Net Assets
$742,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$664,488
Other Expenses$429,517
Grants and Similar Amounts Paid$13,465
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$569,288--$569,288
Occupancy$62,294$26,442-$88,736
Current Officers, Directors, Trustees, and Key Employees$54,436--$54,436
Conferences and Meetings$46,879--$46,879
Depreciation Depletion$42,492--$42,492
Payroll Taxes$40,764--$40,764
Fees for Services Other-$40,017-$40,017
Office Expenses-$26,109-$26,109
Insurance$25,345--$25,345
Grants to Domestic Individuals$13,465--$13,465
Interest$7,155--$7,155
Fees for Services Accounting-$1,650-$1,650
Advertising-$1,155-$1,155
All Other Expenses$405$299-$704
Other Expenses$628$2,153-$628
Total Functional Expenses$1,009,645$97,825$0$1,107,470
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,196
Fundraising Direct Expenses$6,556
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cookie Dough Sa$6,853$6,853$1,549$5,304
Candy Sales$5,713$5,713$3,407$2,306
Total Events$12,566$12,566$4,956$7,610
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 11B

No review was or will be conducted.

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

The principal monitors conflict of interest issues on an ongoing basis.

Form 990, Page 6, Part VI, Line 19

Upon written request submitted to the board of directors.

Filing and Contact Details

Filer

Filer Name
Southport Christian School Inc
EIN
31-1475545
Phone
9104575060
Address
4457 FLAGSHIP AVE SE BLDG A, SOUTHPORT, NC 28461

Signing Officer

Name
Lisa Kjome
Title
Principal
Phone
9104575060
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russ Berkoben
Formed
1997
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
38

Preparer

Firm
Tasha Helms CPA Pc
Address
PO BOX 10298, SOUTHPORT, NC 28461
Preparer
Tasha S Helms
Phone
9104549747
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

Raw XML AppendixShowing 400 of 411 raw XML fields

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

Path#Value
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRINCIPAL MONITORS CONFLICT OF INTEREST ISSUES ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN REQUEST SUBMITTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 1
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-11
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