Civic Intelligence

Chess Christian School

990 • Fiscal year 2023 • EIN 47-1395331

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 28, 2023

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

63rd percentile

0.15x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

0.06x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

54th percentile

5.8%

Higher net margin than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$40,495

Higher top officer pay than 45% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

41%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$699,631

Up $134,167 (+24%) from 2022

Net Assets

Up

$592,646

Up $106,625 (+22%) from 2022

Liabilities

Up

$106,985

Up $27,542 (+35%) from 2022

Revenue

Up

$1,886,751

Up $549,343 (+41%) from 2022

Expenses

Up

$1,777,605

Up $618,439 (+53%) from 2022

Net Income

Down

$109,146

Down $69,096 (-39%) from 2022

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

2023

Assets$699,631
Liabilities$106,985
Net Assets$592,646

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

2023

Revenue$1,886,751
Expenses$1,777,605
Net Income$109,146
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 28, 2023
Return Version
2022v5.0
Gross Receipts
$1,908,174
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
Savings and Temporary Cash Investments$381,924$673,417▲ $291,493
Rtn Earn Endowment Incm Other Fnds$486,021$592,646▲ $106,625
Land, Buildings, and Equipment, Net$22,519$22,362▼ $157
Prepaid Expenses and Deferred Charges-$2,875-
Cash and Non-Interest-Bearing Accounts$160,718$674▼ $160,044
Total Assets$565,464$699,631▲ $134,167
Other Assets Total$303$303→ $0
Liabilities
Deferred Revenue$73,103$106,624▲ $33,521
Accounts Payable and Accrued Expenses$6,340$361▼ $5,979
Total Liabilities$79,443$106,985▲ $27,542
Net Assets / Fund Balance
Net Assets With Donor Restrictions$117,625$113,376▼ $4,249
Total Net Assets Fund Balance$486,021$592,646▲ $106,625
Total Liabilities and Net Assets / Fund Balance$565,464$699,631▲ $134,167

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,886$16,937$34,823
Equipment$4,476$13,154$17,630
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara Lee Non-votingPresidentFT$40,495$40,495
Ruth Taylor Non-votingTreasurerFT$38,117$38,117

Board Members and Trustees

NameTitle
Scott ParkerChairperson
Angie KenworthyVice-chairperson
Ryan TaylorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$467,685
Program Service Revenue
$1,385,444
Investment Income
$7,412
Other Revenue
$26,210
All Other Contributions
$265,903
Change in Net Assets
$109,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,065,428
Other Expenses$712,177
Total Fundraising Expense$21,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$897,421--$897,421
Occupancy-$351,349-$351,349
Payroll Taxes$89,395--$89,395
Other Expenses$88,789$41,717$21,423$88,789
Current Officers, Directors, Trustees, and Key Employees$78,612--$78,612
Fees for Services Other-$28,095-$28,095
Office Expenses-$19,466-$19,466
Advertising-$16,029-$16,029
Conferences and Meetings-$13,843-$13,843
Fees for Services Legal-$5,438-$5,438
Depreciation Depletion-$5,037-$5,037
Fees for Services Management-$2,577-$2,577
Insurance-$2,414-$2,414
All Other Expenses-$330-$330
Total Functional Expenses$1,222,137$486,295$21,423$1,777,605
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,970
Fundraising Direct Expenses$21,423
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
CPO Events$21,470$21,470$9,035$12,435
Tennis Parking$13,500$13,500-$13,500
Total Events$34,970$34,970$21,423$13,547
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
No
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 1A

Board members that are non-voting are on staff and compensated.

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
2023-11-28
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
106
Volunteers
100

Preparer

Firm
Janet L Gardner
Address
8809 WITHERSFIELD CT, SPRINGBORO, OH 45066
Preparer
Janet L Gardner
Phone
9372393636
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 XI, Line 8

Prior period adjustments due to data migration issue when changing accounting database leading to an adjustment in retained earnings.

Raw XML AppendixShowing 400 of 407 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.

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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016937
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022362
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/DirectExpenseSummaryEventsAmt021423
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt04656
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt04656
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CPO Events
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TENNIS PARKING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02136
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0796
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02932
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021470
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034970
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021470
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034970
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013547
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09035
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09035
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt04800
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt04800
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 ARE NON-VOTING ARE ON STAFF AND COMPENSATED.
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/ExplanationTxt5PRIOR PERIOD ADJUSTMENTS DUE TO DATA MIGRATION ISSUE WHEN CHANGING ACCOUNTING DATABASE LEADING TO AN ADJUSTMENT IN RETAINED EARNINGS.
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 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15A, B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part V, Line 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 8
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0565464
IRS990/TotalAssetsEOYAmt0699631
IRS990/TotalAssetsGrp/BOYAmt0565464
IRS990/TotalAssetsGrp/EOYAmt0699631
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0467685
IRS990/TotalEmployeeCnt0106
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021423
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0486295
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01222137
IRS990/TotalFunctionalExpensesGrp/TotalAmt01777605
IRS990/TotalGrossUBIAmt012663
IRS990/TotalLiabilitiesBOYAmt079443
IRS990/TotalLiabilitiesEOYAmt0106985
IRS990/TotalLiabilitiesGrp/BOYAmt079443
IRS990/TotalLiabilitiesGrp/EOYAmt0106985
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0486021
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0592646
IRS990/TotalProgramServiceExpensesAmt01222137
IRS990/TotalProgramServiceRevenueAmt01385444
IRS990/TotalReportableCompFromOrgAmt078612
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01385444
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01886751
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt012663
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0565464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0699631
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/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09373431130
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-28
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/BusinessNameLine1Txt0JANET L GARDNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08809 WITHERSFIELD CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRINGBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045066
ReturnHeader/PreparerPersonGrp/PhoneNum09372393636
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANET L GARDNER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X

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