Civic Intelligence

Charlotte Christian School

EIN 56-0750913 • 501(c)3 • Charlotte, NC

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Profile

Charlotte christian school is a christ-centered, college preparatory school, equipping and developing students to effectively integrate biblical truth and learning into their daily lives and to impact the culture for christ.

7301 Sardis RoadCharlotte, NC 28270

www.charlottechristian.com

Siviq Scores

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

Liabilities / Assets

64th percentile

0.40x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

1.15x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

62nd percentile

9.5%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$487,448

Higher top officer pay than 67% of similar nonprofits.

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

501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

46th percentile

5.2%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$76,217,616

Up $3,763,328 (+5.2%) from 2023

Liabilities

Up

$30,601,198

Up $1,213,281 (+4.1%) from 2023

Net Assets

Up

$45,616,418

Up $2,550,047 (+5.9%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin62nd percentile

Revenue

Up

$26,716,575

Up $3,681,111 (+16%) from 2023

Expenses

Up

$24,166,528

Up $1,920,100 (+8.6%) from 2023

Net Income

Up

$2,550,047

Up $1,761,011 (+223%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$80M$60M$40M$20M$0Assets 2011: $26,079,779Liabilities 2011: $16,497,611Net Assets 2011: $9,582,1682011Assets 2012: $27,003,462Liabilities 2012: $16,262,013Net Assets 2012: $10,741,4492012Assets 2013: $29,677,684Liabilities 2013: $15,526,073Net Assets 2013: $14,151,6112013Assets 2014: $33,048,048Liabilities 2014: $16,185,755Net Assets 2014: $16,862,2932014Assets 2015: $33,690,304Liabilities 2015: $15,072,828Net Assets 2015: $18,617,4762015Assets 2016: $36,255,245Liabilities 2016: $13,835,286Net Assets 2016: $22,419,9592016Assets 2017: $40,089,508Liabilities 2017: $14,506,704Net Assets 2017: $25,582,8042017Assets 2018: $45,298,440Liabilities 2018: $17,428,898Net Assets 2018: $27,869,5422018Assets 2019: $46,468,165Liabilities 2019: $16,989,037Net Assets 2019: $29,479,1282019Assets 2020: $61,097,278Liabilities 2020: $28,747,012Net Assets 2020: $32,350,2662020Assets 2021: $69,171,998Liabilities 2021: $29,304,596Net Assets 2021: $39,867,4022021Assets 2022: $71,992,251Liabilities 2022: $29,714,916Net Assets 2022: $42,277,3352022Assets 2023: $72,454,288Liabilities 2023: $29,387,917Net Assets 2023: $43,066,3712023Assets 2024: $76,217,616Liabilities 2024: $30,601,198Net Assets 2024: $45,616,4182024

Highlighted filing

2024

Assets$76,217,616
Liabilities$30,601,198
Net Assets$45,616,418
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$30M$20M$10M$0Expenses 2011: $12,900,4362011Expenses 2012: $13,463,5672012Expenses 2013: $16,000,8292013Revenue 2014: $18,333,004Expenses 2014: $15,622,322Net Income 2014: $2,710,6822014Revenue 2015: $23,058,040Expenses 2015: $21,302,857Net Income 2015: $1,755,1832015Revenue 2016: $20,995,051Expenses 2016: $17,192,568Net Income 2016: $3,802,4832016Revenue 2017: $22,106,258Expenses 2017: $18,943,463Net Income 2017: $3,162,7952017Revenue 2018: $20,585,497Expenses 2018: $18,298,759Net Income 2018: $2,286,7382018Revenue 2019: $20,902,464Expenses 2019: $19,292,878Net Income 2019: $1,609,5862019Revenue 2020: $23,059,766Expenses 2020: $20,188,628Net Income 2020: $2,871,1382020Revenue 2021: $26,231,015Expenses 2021: $18,713,879Net Income 2021: $7,517,1362021Revenue 2022: $22,805,542Expenses 2022: $20,395,609Net Income 2022: $2,409,9332022Revenue 2023: $23,035,464Expenses 2023: $22,246,428Net Income 2023: $789,0362023Revenue 2024: $26,716,575Expenses 2024: $24,166,528Net Income 2024: $2,550,0472024

Highlighted filing

2024

Revenue$26,716,575
Expenses$24,166,528
Net Income$2,550,047
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$76,217,616
Liabilities
$30,601,198
Net assets
$45,616,418
Revenue
$26,716,575
Expenses
$24,166,528
Net income
$2,550,047
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$76.2$30.6$45.6$26.7$24.2$2.55
2023Detailed filing. Detailed filing data is available for this year.$72.5$29.4$43.1$23.0$22.2$0.79
2022Detailed filing. Detailed filing data is available for this year.$72.0$29.7$42.3$22.8$20.4$2.41
2021Detailed filing. Detailed filing data is available for this year.$69.2$29.3$39.9$26.2$18.7$7.52
2020Detailed filing. Detailed filing data is available for this year.$61.1$28.7$32.4$23.1$20.2$2.87
2019Detailed filing. Detailed filing data is available for this year.$46.5$17.0$29.5$20.9$19.3$1.61
2018Detailed filing. Detailed filing data is available for this year.$45.3$17.4$27.9$20.6$18.3$2.29
2017Detailed filing. Detailed filing data is available for this year.$40.1$14.5$25.6$22.1$18.9$3.16
2016Detailed filing. Detailed filing data is available for this year.$36.3$13.8$22.4$21.0$17.2$3.80
2015Detailed filing. Detailed filing data is available for this year.$33.7$15.1$18.6$23.1$21.3$1.76
2014Detailed filing. Detailed filing data is available for this year.$33.0$16.2$16.9$18.3$15.6$2.71
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.7$15.5$14.2$16.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$16.3$10.7$13.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.1$16.5$9.58$12.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 30, 2024
Return Version
2023v5.1
Gross Receipts
$26,770,897
Mission and Program Overview

Mission

Charlotte christian school is a christ-centered, college preparatory school, equipping and developing students to effectively integrate biblical truth and learning into their daily lives and to impact the culture for christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$54,639,087$55,914,101▲ $1,275,014
Investments in Publicly Traded Securities$11,901,738$15,015,347▲ $3,113,609
Pledges and Grants Receivable$1,577,148$2,318,047▲ $740,899
Savings and Temporary Cash Investments$3,335,030$2,059,667▼ $1,275,363
Accounts Receivable$271,806$289,842▲ $18,036
Total Assets$72,454,288$76,217,616▲ $3,763,328
Other Assets Total$729,479$620,612▼ $108,867
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,787,546$12,439,152▼ $348,394
Deferred Revenue$8,557,390$9,727,426▲ $1,170,036
Tax Exempt Bond Liabilities$6,874,110$6,705,715▼ $168,395
Accounts Payable and Accrued Expenses$1,168,871$1,728,905▲ $560,034
Total Liabilities$29,387,917$30,601,198▲ $1,213,281
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$39,716,440$41,686,124▲ $1,969,684
Net Assets With Donor Restrictions$3,349,931$3,930,294▲ $580,363
Total Net Assets Fund Balance$43,066,371$45,616,418▲ $2,550,047
Total Liabilities and Net Assets / Fund Balance$72,454,288$76,217,616▲ $3,763,328

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$47,350,534$22,134,026$69,484,560
Equipment$5,010,620$5,446,481$10,457,101
Land$3,552,947-$3,552,947

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$950,904$45,380▲ $126,433-$1,112,842
2022$866,497$3,200▲ $86,253-$950,904
2021$840,470$155,746▼ $119,943-$866,497
2020$615,673$82,080▲ $157,887-$840,470
2019$543,776$70,882▲ $18,547-$615,673
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barry GillerHead of SchoolFT$348,802$161,552$510,354
Barry Giller--$353,863$156,491$510,354
Andrew RossAdministrationFT$108,835$89,793$198,628
Andrew Ross--$104,835$93,793$198,628
Terry EfirdChief Financial OfficerFT$143,319$24,407$167,726
Terry Efird--$147,237$20,489$167,726
Rian BergerAdministrationFT$109,804$50,904$160,708
Rian Berger--$109,804$50,904$160,708
Shonn BrownAdministrationFT$131,772$25,489$157,261
Shonn Brown--$129,272$27,989$157,261
Theresa KasayAdministrationFT$135,073$16,225$151,298
Theresa Kasay--$132,073$19,225$151,298
Sara ReidAdministrationFT$109,350$37,839$147,189
Lee AllenChief Financial OfficerFT$81,658$14,682$96,340

Board Members and Trustees

NameTitle
Mark CollinsChair Elect, Trustee
Scott EfirdChair,trustee
Pier ScottChaplain,trustee
Leslie KincheloeSecretary, Trustee
Robert McleanTreasurer,trustee
Brad Van HoyTrustee
Brian NatwickTrustee
Cameron UherTrustee
Clint MaddoxTrustee
Kamella EmmanuelTrustee
Kevin HindeTrustee
Marty WhiteTrustee
Musunga KabweTrustee
Stephanie SadowskiTrustee
Tara WalkerTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Rodger Builders INCConstructionPO BOX 18446, Charlotte, NC 28218$9,244,018
Flik Independent SchoolsFood ServicePO BOX 417632, Boston, MA 02241$1,352,501
Ls3p AssociatesArchitectPO BOX 601577, Charlotte, NC 28260$461,146
The Johnson GroupCleaningPOBOX 35207, Charlotte, NC 28235$295,732
-Hvac Services930 MATTHEWS MINT HILL RD, Matthews, NC 28105$233,620
Revenue and Support

Revenue Composition

Contributions and Grants
$2,381,856
Program Service Revenue
$23,138,052
Investment Income
$699,981
Other Revenue
$496,686
All Other Contributions
$2,381,856
Change in Net Assets
$2,550,047

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded8$172,384Stock Price
Total Noncash Contributions8$172,384-

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,032,829
Revenue Not Reported on Financial Statements
$683,746
Other Revenue Adjustments
$683,746
Total Revenue per Audited Statements
$26,032,829
Total Revenue per Form 990
$26,716,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,199,328
Other Expenses$8,967,200
Total Fundraising Expense$427,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,891,570$1,554,769$235,436$11,681,775
Depreciation Depletion$2,928,649$325,406$0$3,254,055
Other Employee Benefits$1,282,586$241,133$41,702$1,565,421
Occupancy$1,239,611$137,735$0$1,377,346
Payroll Taxes$740,493$139,217$24,076$903,786
Current Officers, Directors, Trustees, and Key Employees$0$507,042$91,716$598,758
Interest$473,608$52,623$0$526,231
Pension Plan Contributions$368,358$69,253$11,977$449,588
Information Technology$0$393,391$0$393,391
Office Expenses$0$376,734$0$376,734
Insurance$0$181,153$0$181,153
Other Expenses$114,038$0$0$114,038
Fees for Services Accounting$0$26,000$0$26,000
Fees for Services Legal$0$3,431$0$3,431
Total Functional Expenses$19,730,849$4,007,887$427,792$24,166,528

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$24,166,528
Total Expenses per Audited Statements$24,166,528
Total Expenses per Form 990$24,166,528
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,958
Fundraising Direct Expenses$54,322
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Clay Shoot$97,958$97,958$54,322$43,636
Total Events$97,958$97,958$54,322$43,636
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Hope EkeytonDaughterTeacherNo$44,204
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
APublic Finance Authority2019-12-04$7,000,000EDUCATIONAL FACILITIES

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,000,000$792,868$0$135,000

Bond Financing Compliance

Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
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
Filing and Contact Details

Filer

Filer Name
Charlotte Christian School
EIN
56-0750913
Phone
7043665657
Address
7301 SARDIS ROAD, CHARLOTTE, NC 28270

Signing Officer

Name
Lee Allen
Title
Chief Financial Officer
Phone
7043665657
Signed
2024-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Allen
Formed
1959
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
405
Volunteers
450

Preparer

Firm
Franklin & Franklin Pa
Address
3320 Siskey Parkway Suite 102, Matthews, NC 28105
Preparer
John a Franklin CPA
Phone
7048451195
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“An electronic copy of the form 990 is circulated to all members of the board of trustees for review. The distributed copy does not include the names and addresses listed on schedule b.if there are questions or changes needed, these are made and a final copy of the form 990 without contributors names and addresses is distributed to the board. The form 990 is then filed.”

Pt VI, Line 15A

“The board of trustees has a standing committee, known as the head of school evaluation committee (committee), charged with the responsibility of evaluating the head of school each year. Members of this committee are independent and are made up of the boards chair, chair-elect, and other leaders, in accordance with the schools bylaws. This committee seeks feedback from a variety of constituents for evaluating the head of schools performance against goals and objectives and uses multiple points of reference for determining the head of schools compensation. These sources include comparable data from external resources to assess compensation relative to other similar roles and responsibilities. In 2023, the committee engaged an independent compensation consultant to complete a market study to support the head of schools compensation. The committees work is reviewed with the board, and the head of school compensation is approved by the board.”

Pt VI, Line 15B

“Other key employee salaries and benefits are determined by the head of school based on performance and with reference data from regional and state peer surveys.”

Pt VI, Line 12C

“The trustee committee of the board meets regularly throughout the school year and is responsible for reviewing the annual conflict of interest disclosures. The board is responsible for addressing any issues identified through this process.”

Pt VI, Line 19

“The bylaws of the board of trustees, including its conflict of interest policy, and financial statements are available to members of the school community upon request.”

Financial Statement Notes

Pt XI, Line 4B

“Desig. Contrib. & int $654,292 + designated revenue over expense $29,454=$683,746”

Pt V, Line 4

“Endowment funds are segregated and used for designated scholarship and general operating purposes based on the designation of the endowment gift.”

Raw XML AppendixShowing 400 of 837 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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IRS990/OtherRevenueMiscGrp/Desc2NET ASSETS RELEASED FROM RESTRICTIONS

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