Civic Intelligence

Chess Christian School

990 • Fiscal year 2021 • EIN 47-1395331

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 03, 2021

908 E Lower Springboro RoadSpringboro, OH 45066

(937) 343-1130

Siviq Scores

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

Liabilities / Assets

61st percentile

0.07x

Higher debt load relative to assets than 61% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.02x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

61st percentile

19%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

60th percentile

$30,292

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

95th percentile

175%

Faster asset growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

25%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$330,468

Up $210,394 (+175%) from 2020

Net Assets

Up

$307,780

Up $187,706 (+156%) from 2020

Liabilities

Up

$22,688

Up $22,688 from 2020

Revenue

Up

$971,807

Up $193,192 (+25%) from 2020

Expenses

Down

$784,102

Down $64,147 (-7.6%) from 2020

Net Income

Up

$187,705

Up $257,339 (+370%) from 2020

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 2015: $23,483Liabilities 2015: $1,703Net Assets 2015: $21,7802015Assets 2016: $57,408Liabilities 2016: $0Net Assets 2016: $57,4082016Assets 2017: $130,866Liabilities 2017: $0Net Assets 2017: $130,8662017Assets 2018: $180,155Liabilities 2018: $0Net Assets 2018: $180,1552018Assets 2019: $189,694Liabilities 2019: $0Net Assets 2019: $189,6942019Assets 2020: $120,074Liabilities 2020: $0Net Assets 2020: $120,0742020Assets 2021: $330,468Liabilities 2021: $22,688Net Assets 2021: $307,7802021Assets 2022: $565,464Liabilities 2022: $79,443Net Assets 2022: $486,0212022Assets 2023: $699,631Liabilities 2023: $106,985Net Assets 2023: $592,6462023Assets 2024: $1,082,453Liabilities 2024: $127,101Net Assets 2024: $955,3522024

Highlighted filing

2021

Assets$330,468
Liabilities$22,688
Net Assets$307,780

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $120,721Expenses 2015: $98,941Net Income 2015: $21,7802015Revenue 2016: $267,199Expenses 2016: $232,025Net Income 2016: $35,1742016Revenue 2017: $384,196Expenses 2017: $310,833Net Income 2017: $73,3632017Revenue 2018: $482,648Expenses 2018: $432,828Net Income 2018: $49,8202018Revenue 2019: $629,327Expenses 2019: $619,289Net Income 2019: $10,0382019Revenue 2020: $778,615Expenses 2020: $848,249Net Income 2020: -$69,6342020Revenue 2021: $971,807Expenses 2021: $784,102Net Income 2021: $187,7052021Revenue 2022: $1,337,408Expenses 2022: $1,159,166Net Income 2022: $178,2422022Revenue 2023: $1,886,751Expenses 2023: $1,777,605Net Income 2023: $109,1462023Revenue 2024: $2,259,663Expenses 2024: $1,906,661Net Income 2024: $353,0022024

Highlighted filing

2021

Revenue$971,807
Expenses$784,102
Net Income$187,705
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 3, 2021
Return Version
2020v4.1
Gross Receipts
$978,787
Mission and Program Overview

Mission

Providing a christ centered education to over 400 students through a creative and interactive learning environment using the charlotte mason method and various curriculum.

Providing a christ centered education to over 200 students through a creative and interactive learning environment using the charlotte mason method and various curriculum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107,456$323,343▲ $215,887
Rtn Earn Endowment Incm Other Fnds$120,074$307,780▲ $187,706
Land, Buildings, and Equipment, Net$11,623$7,125▼ $4,498
Accounts Receivable$995--
Total Assets$120,074$330,468▲ $210,394
Liabilities
Deferred Revenue-$18,205-
Accounts Payable and Accrued Expenses-$4,483-
Total Liabilities$0$22,688▲ $22,688
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$23,238-
Total Net Assets Fund Balance$120,074$307,780▲ $187,706
Total Liabilities and Net Assets / Fund Balance$120,074$330,468▲ $210,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,354$15,598$20,952
Other Land Buildings$1,771$4,850$6,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara Lee Non-votingPresidentFT$30,292$30,292

Board Members and Trustees

NameTitle
Scott ParkerChairperson
Angie KenworthyMember
Ryan TaylorSecretary
Ruth Taylor Non-votingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$465,915
Program Service Revenue
$474,151
Investment Income
$0
Other Revenue
$31,741
All Other Contributions
$143,163
Change in Net Assets
$187,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$433,303
Other Expenses$350,799
Total Fundraising Expense$10,657
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$366,085--$366,085
Occupancy-$110,621-$110,621
Information Technology-$103,895-$103,895
Payroll Taxes$36,926--$36,926
Current Officers, Directors, Trustees, and Key Employees$30,292--$30,292
Other Expenses$25,350$12,238$10,657$25,350
Office Expenses-$18,457-$18,457
Fees for Services Other-$17,701-$17,701
Depreciation Depletion-$4,498-$4,498
Advertising-$3,676-$3,676
Fees for Services Legal-$3,610-$3,610
All Other Expenses-$3,534-$3,534
Fees for Services Management-$2,503-$2,503
Conferences and Meetings-$2,141-$2,141
Insurance-$2,119-$2,119
Total Functional Expenses$487,237$284,993$10,657$784,102
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,956
Fundraising Direct Expenses$6,980
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
CPO Events$9,956$9,956$2,260$7,696
Total Events$9,956$9,956$6,980$2,976
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

Secretary of the board and treasurer of the board are husband and wife

Form 990, Part VI, Section B, Line 12C

Presented with board material and available for review.

Form 990, Part VI, Section A, Line 6, 7A

Board members that have the title of member are independent

Form 990, Part VI, Section B, Line 15A, B

Compensation for the executive director is decided by the board and given each year as the organization grows and has the resources to do so. The executive director agreed to this when accepting the position.

Filing and Contact Details

Filer

Filer Name
Chess Christian School
EIN
47-1395331
Phone
9373431130
Address
908 E LOWER SPRINGBORO ROAD, Springboro, OH 45066

Signing Officer

Name
Tara Lee
Title
Executive Director
Signed
2021-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Lee
Formed
2014
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
69
Volunteers
75

Preparer

Firm
Roger D Eberly CPA
Address
6420 SHELTERGLEN CT, CENTERVILLE, OH 45459
Preparer
Roger D Eberly
Phone
9376720394
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

Chess christian school began collecting ubi in 2019 by renting out the athletic facility that is part of the real property that is occupied by chess christian school. This ubi is not taxable to chess christian school, as the occupied real property is not debt-financed property. This is not taxable ubi per irs publication 598 chapter 4.

Form 990, Part XII, Line 2A

Independent accountant receives a tuition discount under a separate, administrative-type agreement. Dscounted tuition fee structures are documented and available for review upon request. Though dependents of independent accountant attend chess christian school, independent accountant is not involved in any board meetings, does not contribute to any governing documents or in decisions regarding monetary spending. The preceding related party details are also included on the organizations notes to the financial statements and the independent accountant letter as part of the annual financial review of the organization.

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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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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06980
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0750
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0750
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CPO Events
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01570
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01570
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09956
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09956
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02976
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02260
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02260
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02400
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02400
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECRETARY OF THE BOARD AND TREASURER OF THE BOARD ARE HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRESENTED WITH BOARD MATERIAL AND AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS THAT HAVE THE TITLE OF MEMBER ARE INDEPENDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DECIDED BY THE BOARD AND GIVEN EACH YEAR AS THE ORGANIZATION GROWS AND HAS THE RESOURCES TO DO SO. THE EXECUTIVE DIRECTOR AGREED TO THIS WHEN ACCEPTING THE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHESS CHRISTIAN SCHOOL BEGAN COLLECTING UBI IN 2019 BY RENTING OUT THE ATHLETIC FACILITY THAT IS PART OF THE REAL PROPERTY THAT IS OCCUPIED BY CHESS CHRISTIAN SCHOOL. THIS UBI IS NOT TAXABLE TO CHESS CHRISTIAN SCHOOL, AS THE OCCUPIED REAL PROPERTY IS NOT DEBT-FINANCED PROPERTY. THIS IS NOT TAXABLE UBI PER IRS PUBLICATION 598 CHAPTER 4.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INDEPENDENT ACCOUNTANT RECEIVES A TUITION DISCOUNT UNDER A SEPARATE, ADMINISTRATIVE-TYPE AGREEMENT. DSCOUNTED TUITION FEE STRUCTURES ARE DOCUMENTED AND AVAILABLE FOR REVIEW UPON REQUEST. THOUGH DEPENDENTS OF INDEPENDENT ACCOUNTANT ATTEND CHESS CHRISTIAN SCHOOL, INDEPENDENT ACCOUNTANT IS NOT INVOLVED IN ANY BOARD MEETINGS, DOES NOT CONTRIBUTE TO ANY GOVERNING DOCUMENTS OR IN DECISIONS REGARDING MONETARY SPENDING. THE PRECEDING RELATED PARTY DETAILS ARE ALSO INCLUDED ON THE ORGANIZATIONS NOTES TO THE FINANCIAL STATEMENTS AND THE INDEPENDENT ACCOUNTANT LETTER AS PART OF THE ANNUAL FINANCIAL REVIEW OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 6, 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15A, B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part V, Line 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2A
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0120074
IRS990/TotalAssetsEOYAmt0330468
IRS990/TotalAssetsGrp/BOYAmt0120074
IRS990/TotalAssetsGrp/EOYAmt0330468
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0465915
IRS990/TotalEmployeeCnt069
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010657
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0284993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0487237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0784102
IRS990/TotalGrossUBIAmt028765
IRS990/TotalLiabilitiesEOYAmt022688
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt022688
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0120074
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0307780
IRS990/TotalProgramServiceExpensesAmt0487237
IRS990/TotalProgramServiceRevenueAmt0474151
IRS990/TotalReportableCompFromOrgAmt030292
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0474151
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0971807
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt028765
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0120074
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0330468
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09302 MAXWELLS CROSSING
IRS990/USAddress/CityNm0CENTERVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045458
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CHESSCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHESS CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0471395331
ReturnHeader/Filer/PhoneNum09373431130
ReturnHeader/Filer/USAddress/AddressLine1Txt0908 E LOWER SPRINGBORO ROAD
ReturnHeader/Filer/USAddress/CityNm0Springboro
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045066
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROGER D EBERLY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06420 SHELTERGLEN CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CENTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045459
ReturnHeader/PreparerPersonGrp/PhoneNum09376720394
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER D EBERLY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-03T10:15:10-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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