Civic Intelligence

Chess Christian School

990 • Fiscal year 2024 • EIN 47-1395331

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 16, 2024

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

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.06x

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

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

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

47th percentile

$46,845

Higher top officer pay than 47% of similar nonprofits.

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

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

Asset Growth

91st percentile

55%

Faster asset growth than 91% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

20%

Faster revenue growth than 66% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,082,453

Up $382,822 (+55%) from 2023

Net Assets

Up

$955,352

Up $362,706 (+61%) from 2023

Liabilities

Up

$127,101

Up $20,116 (+19%) from 2023

Revenue

Up

$2,259,663

Up $372,912 (+20%) from 2023

Expenses

Up

$1,906,661

Up $129,056 (+7.3%) from 2023

Net Income

Up

$353,002

Up $243,856 (+223%) from 2023

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

2024

Assets$1,082,453
Liabilities$127,101
Net Assets$955,352

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

2024

Revenue$2,259,663
Expenses$1,906,661
Net Income$353,002
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 16, 2024
Return Version
2023v5.1
Gross Receipts
$2,269,637
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$673,417$992,309▲ $318,892
Rtn Earn Endowment Incm Other Fnds$592,646$955,352▲ $362,706
Investments Other Securities-$54,422-
Land, Buildings, and Equipment, Net$22,362$17,036▼ $5,326
Cash and Non-Interest-Bearing Accounts$674$10,195▲ $9,521
Investments in Publicly Traded Securities-$5,988-
Prepaid Expenses and Deferred Charges$2,875$2,200▼ $675
Total Assets$699,631$1,082,453▲ $382,822
Other Assets Total$303$303→ $0
Liabilities
Deferred Revenue$106,624$127,101▲ $20,477
Accounts Payable and Accrued Expenses$361--
Total Liabilities$106,985$127,101▲ $20,116
Net Assets / Fund Balance
Net Assets With Donor Restrictions$113,376$56,589▼ $56,787
Total Net Assets Fund Balance$592,646$955,352▲ $362,706
Total Liabilities and Net Assets / Fund Balance$699,631$1,082,453▲ $382,822

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,536$21,287$34,823
Equipment$3,500$14,130$17,630
Other Securities$54,422--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara Lee Non-votingPresidentFT$46,845$46,845
Ruth Taylor Non-votingTreasurerFT$45,476$45,476

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$265,593
Program Service Revenue
$1,920,471
Investment Income
$49,686
Other Revenue
$23,913
All Other Contributions
$197,693
Change in Net Assets
$353,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,191,032
Other Expenses$715,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$996,737--$996,737
Occupancy-$306,461-$306,461
Payroll Taxes$101,974--$101,974
Current Officers, Directors, Trustees, and Key Employees$92,321--$92,321
Other Expenses$44,711$72,682-$44,711
Advertising-$39,901-$39,901
Fees for Services Other-$34,740-$34,740
Office Expenses-$30,184-$30,184
Conferences and Meetings-$27,951-$27,951
Depreciation Depletion-$5,326-$5,326
Fees for Services Legal-$3,122-$3,122
Insurance-$2,740-$2,740
Fees for Services Management-$1,718-$1,718
All Other Expenses-$202-$202
Total Functional Expenses$1,278,442$525,027$0$1,906,661
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,600
Fundraising Direct Expenses$9,974
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tennis Parking$14,900$14,900-$14,900
Cpo Events$11,700$11,700$3,587$8,113
Total Events$26,600$26,600$9,974$16,626
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, Line 2

The secretary voting of the board and the treasurer non-voting 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 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
2024-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Lee
Formed
2014
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
101
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

Year 2 of 2, no adjustment should be needed on 2024 return prior period adjustments due to data migration issue when changing accounting database leading to an adjustment in retained earnings.

Raw XML AppendixShowing 400 of 415 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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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/EquipmentGrp/BookValueAmt03500
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014130
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017630
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013536
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021287
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt054422
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2100SHS SPDR SP500 ETF TRUST UNIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017036
IRS990ScheduleD/TotalBookValueSecuritiesAmt054422
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/DirectExpenseSummaryEventsAmt09974
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01236
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01236
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CPO EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TENNIS PARKING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03380
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01771
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05151
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026600
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016626
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03587
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03587
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHESS 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/ExplanationTxt1THE SECRETARY VOTING OF THE BOARD AND THE TREASURER NON-VOTING OF THE BOARD ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRESENTED WITH BOARD MATERIAL AND AVAILABLE FOR REVIEW.
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/ExplanationTxt4YEAR 2 OF 2, NO ADJUSTMENT SHOULD BE NEEDED ON 2024 RETURN PRIOR PERIOD ADJUSTMENTS DUE TO DATA MIGRATION ISSUE WHEN CHANGING ACCOUNTING DATABASE LEADING TO AN ADJUSTMENT IN RETAINED EARNINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15A, B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 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/TotalAssetsBOYAmt0699631
IRS990/TotalAssetsEOYAmt01082453
IRS990/TotalAssetsGrp/BOYAmt0699631
IRS990/TotalAssetsGrp/EOYAmt01082453
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0265593
IRS990/TotalEmployeeCnt0101
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0525027
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01278442
IRS990/TotalFunctionalExpensesGrp/TotalAmt01906661
IRS990/TotalGrossUBIAmt07287
IRS990/TotalLiabilitiesBOYAmt0106985
IRS990/TotalLiabilitiesEOYAmt0127101
IRS990/TotalLiabilitiesGrp/BOYAmt0106985
IRS990/TotalLiabilitiesGrp/EOYAmt0127101
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0592646
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0955352
IRS990/TotalProgramServiceExpensesAmt01278442
IRS990/TotalProgramServiceRevenueAmt01920471
IRS990/TotalReportableCompFromOrgAmt092321
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01920471
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02259663
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07287
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0699631
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01082453
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0920 E LOWER SPRINGBORO ROAD
IRS990/USAddress/CityNm0SPRINGBORO
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045066
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CHESSCHRISTIAN.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09373431130
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-16
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

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