Civic Intelligence

Chess Christian School

990 • Fiscal year 2022 • EIN 47-1395331

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 03, 2022

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

62nd percentile

0.14x

Higher debt load relative to assets than 62% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

43rd percentile

$27,768

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

91st percentile

71%

Faster asset growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

77th percentile

38%

Faster revenue growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$565,464

Up $234,996 (+71%) from 2021

Net Assets

Up

$486,021

Up $178,241 (+58%) from 2021

Liabilities

Up

$79,443

Up $56,755 (+250%) from 2021

Revenue

Up

$1,337,408

Up $365,601 (+38%) from 2021

Expenses

Up

$1,159,166

Up $375,064 (+48%) from 2021

Net Income

Down

$178,242

Down $9,463 (-5.0%) from 2021

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

2022

Assets$565,464
Liabilities$79,443
Net Assets$486,021

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

2022

Revenue$1,337,408
Expenses$1,159,166
Net Income$178,242
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 3, 2022
Return Version
2021v4.2
Gross Receipts
$1,360,212
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$307,780$486,021▲ $178,241
Savings and Temporary Cash Investments-$381,924-
Cash and Non-Interest-Bearing Accounts$323,343$160,718▼ $162,625
Land, Buildings, and Equipment, Net$7,125$22,519▲ $15,394
Total Assets$330,468$565,464▲ $234,996
Other Assets Total-$303-
Liabilities
Deferred Revenue$18,205$73,103▲ $54,898
Accounts Payable and Accrued Expenses$4,483$6,340▲ $1,857
Total Liabilities$22,688$79,443▲ $56,755
Net Assets / Fund Balance
Net Assets With Donor Restrictions$23,238$117,625▲ $94,387
Total Net Assets Fund Balance$307,780$486,021▲ $178,241
Total Liabilities and Net Assets / Fund Balance$330,468$565,464▲ $234,996

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$22,461$12,362$34,823
Equipment$58$12,692$12,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara Lee Non-votingPresidentFT$27,768$27,768
Ruth Taylor Non-votingTreasurerFT$16,331$16,331

Board Members and Trustees

NameTitle
Scott ParkerChairperson
Angie KenworthyMember
Ryan TaylorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$319,385
Program Service Revenue
$989,196
Investment Income
$0
Other Revenue
$28,827
All Other Contributions
$261,459
Change in Net Assets
$178,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$683,986
Other Expenses$475,180
Total Fundraising Expense$22,804
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$580,962--$580,962
Occupancy-$197,513-$197,513
Other Expenses$89,021$14,016$22,804$89,021
Payroll Taxes$58,925--$58,925
Current Officers, Directors, Trustees, and Key Employees$44,099--$44,099
Fees for Services Other-$25,235-$25,235
Conferences and Meetings-$21,233-$21,233
Office Expenses-$14,353-$14,353
All Other Expenses-$6,607-$6,607
Advertising-$6,453-$6,453
Depreciation Depletion-$4,606-$4,606
Fees for Services Management-$2,902-$2,902
Insurance-$2,461-$2,461
Fees for Services Legal-$2,065-$2,065
Total Functional Expenses$817,844$297,444$22,804$1,159,166
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,917
Fundraising Direct Expenses$22,804
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
CPO Events$20,846$20,846$5,974$14,872
Tennis Parking$9,071$9,071-$9,071
Total Events$29,917$29,917$22,804$7,113
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 C, Line 19

Available at any time and easily accessible, by request.

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
Phone
9373431130
Signed
2022-10-03
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
84
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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022519
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/DirectExpenseSummaryEventsAmt022804
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt010241
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt010241
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CPO Events
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TENNIS PARKING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02597
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01192
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03789
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029917
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt029917
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07113
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05974
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05974
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02800
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02800
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE AT ANY TIME AND EASILY ACCESSIBLE, BY REQUEST.
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 C, Line 19
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/TotalAssetsBOYAmt0330468
IRS990/TotalAssetsEOYAmt0565464
IRS990/TotalAssetsGrp/BOYAmt0330468
IRS990/TotalAssetsGrp/EOYAmt0565464
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0319385
IRS990/TotalEmployeeCnt084
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022804
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0297444
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0817844
IRS990/TotalFunctionalExpensesGrp/TotalAmt01159166
IRS990/TotalGrossUBIAmt021714
IRS990/TotalLiabilitiesBOYAmt022688
IRS990/TotalLiabilitiesEOYAmt079443
IRS990/TotalLiabilitiesGrp/BOYAmt022688
IRS990/TotalLiabilitiesGrp/EOYAmt079443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0307780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0486021
IRS990/TotalProgramServiceExpensesAmt0817844
IRS990/TotalProgramServiceRevenueAmt0989196
IRS990/TotalReportableCompFromOrgAmt044099
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0989196
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01337408
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt021714
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0330468
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0565464
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/PhoneNum09373431130
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-03
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/PreparerFirmEIN0311690437
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/PreparationDt02022-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER D EBERLY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-10-03T10:13:16-00:00
ReturnHeader/ReturnTypeCd0990

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