Civic Intelligence

Salem Baptist Christian School

EIN 56-2286159 • 501(c)3 • Winston Salem, NC

Profile

Provide educational instruction.

429 South Broad StreetWinston Salem, NC 27101

www.salemvikings.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.16x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.07x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

50%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

72nd percentile

22%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$2,626,366

Up $1,364,493 (+108%) from 2024

Liabilities

Up

$410,345

Up $26,561 (+6.9%) from 2024

Net Assets

Up

$2,216,021

Up $1,337,932 (+152%) from 2024

Revenue

Up

$5,570,511

Up $1,545,561 (+38%) from 2024

Expenses

Up

$4,291,463

Up $424,438 (+11%) from 2024

Net Income

Up

$1,279,048

Up $1,121,123 (+710%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $487,370Liabilities 2011: $304,509Net Assets 2011: $182,8612011Assets 2012: $411,322Liabilities 2012: $269,642Net Assets 2012: $141,6802012Assets 2013: $457,040Liabilities 2013: $281,239Net Assets 2013: $175,8012013Assets 2014: $516,847Liabilities 2014: $278,660Net Assets 2014: $238,1872014Assets 2016: $537,651Liabilities 2016: $222,360Net Assets 2016: $315,2912016Assets 2017: $526,948Liabilities 2017: $242,921Net Assets 2017: $284,0272017Assets 2018: $588,171Liabilities 2018: $262,966Net Assets 2018: $325,2052018Assets 2019: $685,524Liabilities 2019: $272,508Net Assets 2019: $413,0162019Assets 2020: $1,079,640Liabilities 2020: $588,930Net Assets 2020: $490,7102020Assets 2021: $1,164,274Liabilities 2021: $338,607Net Assets 2021: $825,6672021Assets 2022: $934,008Liabilities 2022: $299,606Net Assets 2022: $634,4022022Assets 2023: $1,171,674Liabilities 2023: $507,534Net Assets 2023: $664,1402023Assets 2024: $1,261,873Liabilities 2024: $383,784Net Assets 2024: $878,0892024Assets 2025: $2,626,366Liabilities 2025: $410,345Net Assets 2025: $2,216,0212025

Highlighted filing

2025

Assets$2,626,366
Liabilities$410,345
Net Assets$2,216,021

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,998,264Expenses 2011: $1,945,400Net Income 2011: $52,8642011Expenses 2012: $2,043,9762012Expenses 2013: $2,152,1812013Revenue 2014: $2,259,742Expenses 2014: $2,197,356Net Income 2014: $62,3862014Revenue 2016: $2,284,842Expenses 2016: $2,251,185Net Income 2016: $33,6572016Revenue 2017: $2,245,263Expenses 2017: $2,276,527Net Income 2017: -$31,2642017Revenue 2018: $2,397,596Expenses 2018: $2,355,568Net Income 2018: $42,0282018Revenue 2019: $2,659,894Expenses 2019: $2,572,713Net Income 2019: $87,1812019Revenue 2020: $2,970,395Expenses 2020: $2,890,298Net Income 2020: $80,0972020Revenue 2021: $3,477,890Expenses 2021: $3,152,592Net Income 2021: $325,2982021Revenue 2022: $3,911,313Expenses 2022: $4,098,577Net Income 2022: -$187,2642022Revenue 2023: $3,754,994Expenses 2023: $3,695,751Net Income 2023: $59,2432023Revenue 2024: $4,024,950Expenses 2024: $3,867,025Net Income 2024: $157,9252024Revenue 2025: $5,570,511Expenses 2025: $4,291,463Net Income 2025: $1,279,0482025

Highlighted filing

2025

Revenue$5,570,511
Expenses$4,291,463
Net Income$1,279,048

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.63$0.41$2.22$5.57$4.29$1.28
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.38$0.88$4.02$3.87$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.51$0.66$3.75$3.70$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.30$0.63$3.91$4.10$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.34$0.83$3.48$3.15$0.33
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.59$0.49$2.97$2.89$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.27$0.41$2.66$2.57$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.59$0.26$0.33$2.40$2.36$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.24$0.28$2.25$2.28$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.22$0.32$2.28$2.25$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.28$0.24$2.26$2.20$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.28$0.18$2.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.27$0.14$2.04
2011Summary only. Only limited summary data is available for this year.$0.49$0.30$0.18$2.00$1.95$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$5,572,888
Mission and Program Overview

Mission

Provide educational instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$392,862$1,871,871▲ $1,479,009
Land, Buildings, and Equipment, Net$705,909$641,152▼ $64,757
Accounts Receivable$22,186$27,513▲ $5,327
Prepaid Expenses and Deferred Charges$4,345$4,708▲ $363
Cash and Non-Interest-Bearing Accounts$968$965▼ $3
Total Assets$1,261,873$2,626,366▲ $1,364,493
Other Assets Total$135,603$80,157▼ $55,446
Liabilities
Deferred Revenue$105,333$173,184▲ $67,851
Accounts Payable and Accrued Expenses$152,571$163,419▲ $10,848
Other Liabilities$125,880$73,742▼ $52,138
Total Liabilities$383,784$410,345▲ $26,561
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,488$1,138,085▲ $1,127,597
Net Assets Without Donor Restrictions$867,601$1,077,936▲ $210,335
Total Net Assets Fund Balance$878,089$2,216,021▲ $1,337,932
Total Liabilities and Net Assets / Fund Balance$1,261,873$2,626,366▲ $1,364,493

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$613,533$367,837$981,370
Equipment$27,619$524,848$552,467
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard ClinardHeadmasterFT$75,911$7,726$83,637
Thomas LockwoodInterim PastFT$44,300$32,964$77,264

Board Members and Trustees

NameTitle
Carl DeatonBoard Chairm
Rick JenningsDeacon Chair
Annette CovingtonMember
Jimmy BarrettMember
Joyce BurnetteMember
Sharon DuncanMember
Tyler BowlesMember
Darlene RichterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,433,582
Program Service Revenue
$4,052,935
Investment Income
$57,009
Other Revenue
$26,985
All Other Contributions
$1,433,582
Change in Net Assets
$1,279,048

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,570,481
Revenue Not Reported on Financial Statements
$30
Revenue Not Reported on Form 990
$5,660
Total Revenue per Audited Statements
$5,576,141
Total Revenue per Form 990
$5,570,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,410,676
Other Expenses$1,807,798
Grants and Similar Amounts Paid$72,989
Total Fundraising Expense$9,580
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,268,335$666,020-$1,934,355
All Other Expenses$439,117$14,827-$453,944
Other Employee Benefits$200,372$112,535-$312,907
Current Officers, Directors, Trustees, and Key Employees$106,977$56,437-$163,414
Depreciation Depletion$119,569--$119,569
Other Expenses$119,514$1,640-$119,514
Occupancy$109,027--$109,027
Grants to Domestic Individuals$72,989--$72,989
Information Technology$33,296$31,994-$65,290
Fees for Services Accounting$25,320$31,435-$56,755
Office Expenses$17,439$19,937-$37,376
Insurance$34,492--$34,492
Advertising--$9,580$9,580
Total Functional Expenses$3,347,058$934,825$9,580$4,291,463

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,291,463
Total Expenses per Audited Statements$4,238,209
Expenses per Audited Statements$4,235,832
Expenses Not Reported on Financial Statements$55,631
Other Expense Adjustments$55,631
Expenses Not Reported on Form 990$2,377
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,362
Fundraising Direct Expenses$2,377
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Fundrai$19,321$19,321-$19,321
Fall Festival$6,448$6,448$2,377$4,071
Total Events$25,769$25,769$2,377$23,392
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Finance Modular$48,761
Finance Lease Obligations Modular$24,981
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Page 6, Part VI, Line 11B

The form 990 is presented to the board, who,in turn, reviews and signs the document after any discrepancies or variations from previous documents are investigated and explained by internal staff or hired bookkeepers.

Form 990, Page 6, Part VI, Line 12C

We address the issue of conflict of interest by having all major financial decisions for the school reviewed and approved at the board level. No one individual has the authority to make non-budgeted purchases or contracts. No board action can be taken without a quorum present and discussion before the vote.

Form 990, Page 6, Part VI, Line 15A

Salem baptist christian school has a highly defined and structured salary scale that takes into account years of experience, qualifications, and educational training. The scale is compared to regional and national averages for private christian schools our size and updated on a regular basis. All administrative and faculty salaries conform to the ranges published in the scale. Occasionally, merit or performance bonuses are thoroughly reviewed by the board of trustees and approved there.

Form 990, Page 6, Part VI, Line 15B

Salem baptist christian school has a highly defined and structured salary scale that takes into account years of experience, qualifications, and educational training. The scale is compared to regional and national averages for private christian schools our size and updated on a regular basis. All administrative and faculty salaries conform to the ranges published in the scale. Occasionally, merit or performance bonuses are thoroughly reviewed by the board of trustees and approved there.

Form 990, Page 6, Part VI, Line 19

All governing documents and conflict of interest policies are available for public review in the administrative offices of the school. Financial statements are available upon request. Form 990 is available in the administrative offices

Filing and Contact Details

Filer

Filer Name
Salem Baptist Christian School
EIN
56-2286159
Phone
3367256113
Address
429 SOUTH BROAD STREET, WINSTON SALEM, NC 27101

Signing Officer

Name
Richard Clinard
Title
Headmaster
Phone
3367256113
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Clinard
Formed
2003
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
121
Volunteers
50

Preparer

Firm
Cannon & Company Llp
Address
2160 COUNTRY CLUB RD, WINSTONSALEM, NC 27104-4208
Preparer
Tony M Harris Jr
Phone
3367250635
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Field trips 95,194 0 0 athletics 80,086 0 0 student activities 78,187 0 0 consumables 76,857 0 0 supplies 44,727 4,379 0 vehicle repairs & mainten 15,670 0 0 professional development 15,374 0 0 janitorial supplies 11,168 0 0 testing and scoring 8,937 0 0 misc expense 0 7,786 0 dues & subscriptions 6,431 0 0 library 5,177 0 0 telephone 1,309 1,309 0 sales tax 0 1,353 0 total 439,117 14,827 0

Form 990, Part XI, Line 9

Book tax depreciation/lease differences 55,631 book tax depreciation/amortization differences 0 total 55,631

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's forms 990, return of organization exempt from income tax, are subject to examination by the irs, generally for three years after they were filed.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 2,377

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 2,377

Schedule D, Page 4, Part XII, Line 4B

Book tax depreciation amortization differences 55,631

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IRS990/Desc0EDUCATIONAL INSTRUCTION FOR JR. KINDERGARTEN THROUGH TWELFTH GRADE, INCLUDING AFTER-SCHOOL PROGRAMS, SPORTS, AND CAFETERIA PROGRAM. APPROXIMATELY 476 STUDENTS ARE ENROLLED.
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IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05572888
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt031994
IRS990/InformationTechnologyGrp/ProgramServicesAmt033296
IRS990/InformationTechnologyGrp/TotalAmt065290
IRS990/InsuranceGrp/ProgramServicesAmt034492
IRS990/InsuranceGrp/TotalAmt034492
IRS990/InvestmentExpenseAmt0-30
IRS990/InvestmentIncomeGrp/ExclusionAmt057009
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0892685
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0705909
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0641152
IRS990/LandBldgEquipCostOrOtherBssAmt01533837
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE EDUCATIONAL INSTRUCTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0878089
IRS990/NetAssetsOrFundBalancesEOYAmt02216021
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt026985
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026985
IRS990/NetUnrlzdGainsLossesInvstAmt03283
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0867601
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01077936
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0109027
IRS990/OccupancyGrp/TotalAmt0109027
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019937
IRS990/OfficeExpensesGrp/ProgramServicesAmt017439
IRS990/OfficeExpensesGrp/TotalAmt037376
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0135603
IRS990/OtherAssetsTotalGrp/EOYAmt080157
IRS990/OtherChangesInNetAssetsAmt055631
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0112535
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0200372
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0312907
IRS990/OtherExpensesGrp/Desc0DISCOVERY LEARNING EXPENS
IRS990/OtherExpensesGrp/Desc1LEGACY FUND
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CAFETERIA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01640
IRS990/OtherExpensesGrp/ProgramServicesAmt0417259
IRS990/OtherExpensesGrp/ProgramServicesAmt1212661
IRS990/OtherExpensesGrp/ProgramServicesAmt2170691
IRS990/OtherExpensesGrp/ProgramServicesAmt3119514
IRS990/OtherExpensesGrp/TotalAmt0417259
IRS990/OtherExpensesGrp/TotalAmt1212661
IRS990/OtherExpensesGrp/TotalAmt2172331
IRS990/OtherExpensesGrp/TotalAmt3119514
IRS990/OtherLiabilitiesGrp/BOYAmt0125880
IRS990/OtherLiabilitiesGrp/EOYAmt073742
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0666020
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01268335
IRS990/OtherSalariesAndWagesGrp/TotalAmt01934355
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04345
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04708
IRS990/PrincipalOfficerNm0RICHARD CLINARD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CAFETERIA
IRS990/ProgramServiceRevenueGrp/Desc2EXTENDED CARE/ SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/Desc3FIELD TRIP INCOME
IRS990/ProgramServiceRevenueGrp/Desc4ATHLETIC FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03526749
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1225281
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2165020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt398835
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt437050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03526749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1225281
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2165020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt398835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt437050
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0112135
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt078768
IRS990/PYInvestmentIncomeAmt014623
IRS990/PYOtherExpensesAmt01745525
IRS990/PYOtherRevenueAmt033635
IRS990/PYProgramServiceRevenueAmt03864557
IRS990/PYRevenuesLessExpensesAmt0157925
IRS990/PYSalariesCompEmpBnftPaidAmt02042732
IRS990/PYTotalExpensesAmt03867025
IRS990/PYTotalRevenueAmt04024950
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01279048
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04052935
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0392862
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01871871
IRS990ScheduleA/SchoolInd0X
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/BuildingsGrp/BookValueAmt0613533
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0367837
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0981370
IRS990ScheduleD/EquipmentGrp/BookValueAmt027619
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0524848
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0552467
IRS990ScheduleD/ExpensesNotReportedAmt02377
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt055631
IRS990ScheduleD/ExpensesSubtotalAmt04235832
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncldAmt030
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03283
IRS990ScheduleD/OtherExpensesIncludedAmt02377
IRS990ScheduleD/OtherExpensesNotIncludedAmt055631
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt048761
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124981
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT PORTION OF FINANCE MODULAR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINANCE LEASE OBLIGATIONS MODULAR
IRS990ScheduleD/OtherRevenueAmt02377
IRS990ScheduleD/RevenueNotReportedAmt05660
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt030
IRS990ScheduleD/RevenueSubtotalAmt05570481
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 2,377
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 2,377
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3BOOK TAX DEPRECIATION AMORTIZATION DIFFERENCES 55,631
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0641152
IRS990ScheduleD/TotalExpensesPerForm990Amt04291463
IRS990ScheduleD/TotalLiabilityAmt073742
IRS990ScheduleD/TotalRevenuePerForm990Amt05570511
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05576141
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04238209
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATORY POLICY IS PUBLISHED AT LEAST ANNUALLY IN A NEWSPAPER OF GENERAL CIRCULATION THAT SERVES ALL RACIAL SEGMENTS OF THE COMMUNITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NORTH CAROLINA STATE EDUCATION ASSISTANCE AUTHORITIES PROVIDES TUITION ASSISTANCE TO STUDENT'S IN PRIVATE SCHOOLS. THE NORTH CAROLINA EMERGENCY ASSISTANCE FOR NONPUBLIC SCHOOLS PROGRAM PROVIDES FINANCIAL ASSISTANCE TO ADDRESS EDUCATION DISRUPTIONS RESULTING FROM THE COVID-19 PANDEMIC TO SCHOOLS MEETING CERTAIN REQUIREMENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02377
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS FUNDRAI
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FALL FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025769
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019321
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025769
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023392
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02377
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02377
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt072989
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED TO THE BOARD, WHO,IN TURN, REVIEWS AND SIGNS THE DOCUMENT AFTER ANY DISCREPANCIES OR VARIATIONS FROM PREVIOUS DOCUMENTS ARE INVESTIGATED AND EXPLAINED BY INTERNAL STAFF OR HIRED BOOKKEEPERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE ADDRESS THE ISSUE OF CONFLICT OF INTEREST BY HAVING ALL MAJOR FINANCIAL DECISIONS FOR THE SCHOOL REVIEWED AND APPROVED AT THE BOARD LEVEL. NO ONE INDIVIDUAL HAS THE AUTHORITY TO MAKE NON-BUDGETED PURCHASES OR CONTRACTS. NO BOARD ACTION CAN BE TAKEN WITHOUT A QUORUM PRESENT AND DISCUSSION BEFORE THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALEM BAPTIST CHRISTIAN SCHOOL HAS A HIGHLY DEFINED AND STRUCTURED SALARY SCALE THAT TAKES INTO ACCOUNT YEARS OF EXPERIENCE, QUALIFICATIONS, AND EDUCATIONAL TRAINING. THE SCALE IS COMPARED TO REGIONAL AND NATIONAL AVERAGES FOR PRIVATE CHRISTIAN SCHOOLS OUR SIZE AND UPDATED ON A REGULAR BASIS. ALL ADMINISTRATIVE AND FACULTY SALARIES CONFORM TO THE RANGES PUBLISHED IN THE SCALE. OCCASIONALLY, MERIT OR PERFORMANCE BONUSES ARE THOROUGHLY REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED THERE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALEM BAPTIST CHRISTIAN SCHOOL HAS A HIGHLY DEFINED AND STRUCTURED SALARY SCALE THAT TAKES INTO ACCOUNT YEARS OF EXPERIENCE, QUALIFICATIONS, AND EDUCATIONAL TRAINING. THE SCALE IS COMPARED TO REGIONAL AND NATIONAL AVERAGES FOR PRIVATE CHRISTIAN SCHOOLS OUR SIZE AND UPDATED ON A REGULAR BASIS. ALL ADMINISTRATIVE AND FACULTY SALARIES CONFORM TO THE RANGES PUBLISHED IN THE SCALE. OCCASIONALLY, MERIT OR PERFORMANCE BONUSES ARE THOROUGHLY REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED THERE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE FOR PUBLIC REVIEW IN THE ADMINISTRATIVE OFFICES OF THE SCHOOL. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE IN THE ADMINISTRATIVE OFFICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FIELD TRIPS 95,194 0 0 ATHLETICS 80,086 0 0 STUDENT ACTIVITIES 78,187 0 0 CONSUMABLES 76,857 0 0 SUPPLIES 44,727 4,379 0 VEHICLE REPAIRS & MAINTEN 15,670 0 0 PROFESSIONAL DEVELOPMENT 15,374 0 0 JANITORIAL SUPPLIES 11,168 0 0 TESTING AND SCORING 8,937 0 0 MISC EXPENSE 0 7,786 0 DUES & SUBSCRIPTIONS 6,431 0 0 LIBRARY 5,177 0 0 TELEPHONE 1,309 1,309 0 SALES TAX 0 1,353 0 TOTAL 439,117 14,827 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK TAX DEPRECIATION/LEASE DIFFERENCES 55,631 BOOK TAX DEPRECIATION/AMORTIZATION DIFFERENCES 0 TOTAL 55,631
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B

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