Civic Intelligence

Calhoun Christian School

990 • Fiscal year 2018 • EIN 75-3103392

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 28, 2019

20 S Woodrow StBattle Creek, MI 49015

(269) 965-5560

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.52x

Higher debt load relative to assets than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.24x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

55th percentile

5.0%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$72,844

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

16%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$647,291

Up $74,259 (+13%) from 2017

Net Assets

Up

$311,897

Up $69,658 (+29%) from 2017

Liabilities

Up

$335,394

Up $4,601 (+1.4%) from 2017

Revenue

Up

$1,385,506

Up $194,651 (+16%) from 2017

Expenses

Up

$1,316,835

Up $143,262 (+12%) from 2017

Net Income

Up

$68,671

Up $51,389 (+297%) from 2017

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 2010: $406,393Liabilities 2010: $310,067Net Assets 2010: $96,3262010Assets 2011: $436,291Liabilities 2011: $295,717Net Assets 2011: $140,5742011Assets 2012: $478,544Liabilities 2012: $315,279Net Assets 2012: $163,2652012Assets 2013: $544,154Liabilities 2013: $309,653Net Assets 2013: $234,5012013Assets 2014: $573,252Liabilities 2014: $314,356Net Assets 2014: $258,8962014Assets 2015: $536,819Liabilities 2015: $400,995Net Assets 2015: $135,8242015Assets 2016: $612,228Liabilities 2016: $423,059Net Assets 2016: $189,1692016Assets 2017: $573,032Liabilities 2017: $330,793Net Assets 2017: $242,2392017Assets 2018: $647,291Liabilities 2018: $335,394Net Assets 2018: $311,8972018Assets 2019: $701,816Liabilities 2019: $413,996Net Assets 2019: $287,8202019Assets 2020: $767,163Liabilities 2020: $355,452Net Assets 2020: $411,7112020Assets 2021: $1,052,307Liabilities 2021: $629,699Net Assets 2021: $422,6082021Assets 2022: $1,328,671Liabilities 2022: $631,545Net Assets 2022: $697,1262022Assets 2023: $1,289,798Liabilities 2023: $591,485Net Assets 2023: $698,3132023Assets 2024: $1,314,775Liabilities 2024: $604,768Net Assets 2024: $710,0072024

Highlighted filing

2018

Assets$647,291
Liabilities$335,394
Net Assets$311,897

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $660,0202010Expenses 2011: $660,8872011Expenses 2012: $731,8102012Revenue 2013: $954,952Expenses 2013: $884,387Net Income 2013: $70,5652013Revenue 2014: $1,017,861Expenses 2014: $995,240Net Income 2014: $22,6212014Revenue 2015: $1,021,554Expenses 2015: $1,052,271Net Income 2015: -$30,7172015Revenue 2016: $1,131,008Expenses 2016: $1,078,237Net Income 2016: $52,7712016Revenue 2017: $1,190,855Expenses 2017: $1,173,573Net Income 2017: $17,2822017Revenue 2018: $1,385,506Expenses 2018: $1,316,835Net Income 2018: $68,6712018Revenue 2019: $1,600,847Expenses 2019: $1,621,259Net Income 2019: -$20,4122019Revenue 2020: $1,776,398Expenses 2020: $1,651,138Net Income 2020: $125,2602020Revenue 2021: $1,566,283Expenses 2021: $1,565,495Net Income 2021: $7882021Revenue 2022: $2,176,004Expenses 2022: $1,881,831Net Income 2022: $294,1732022Revenue 2023: $2,152,627Expenses 2023: $2,149,540Net Income 2023: $3,0872023Revenue 2024: $2,337,829Expenses 2024: $2,349,036Net Income 2024: -$11,2072024

Highlighted filing

2018

Revenue$1,385,506
Expenses$1,316,835
Net Income$68,671
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 28, 2019
Return Version
2017v2.3
Gross Receipts
$1,610,997
Mission and Program Overview

Mission

Calhoun christian school provides academic excellence while upholding god's truth and challenging children to serve. Calhoun christian school will be the benchmark of excellence in christian education serving preschool through 12th grade.

Calhoun christian school exists to bring academic excellence to a growing number of calhoun area students while upholding god's truth and high standards of health and wellness, enabling young people to positively impact our community and our world through our school that operates for preschool through 12th grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$338,434$336,749▼ $1,685
Savings and Temporary Cash Investments$74,165$132,840▲ $58,675
Cash and Non-Interest-Bearing Accounts$96,337$66,887▼ $29,450
Investments in Publicly Traded Securities$41,544$43,036▲ $1,492
Pledges and Grants Receivable$360$22,025▲ $21,665
Prepaid Expenses and Deferred Charges$1,220$20,000▲ $18,780
Inventories for Sale or Use$12,822$15,497▲ $2,675
Accounts Receivable$8,150$10,257▲ $2,107
Total Assets$573,032$647,291▲ $74,259
Liabilities
Mortgage Notes Payable Secured by Investment Property$168,786$147,079▼ $21,707
Deferred Revenue$70,268$96,673▲ $26,405
Accounts Payable and Accrued Expenses$87,195$86,654▼ $541
Other Liabilities$4,544$4,988▲ $444
Total Liabilities$330,793$335,394▲ $4,601
Net Assets / Fund Balance
Unrestricted Net Assets$163,111$211,490▲ $48,379
Temporarily Rstr Net Assets$44,398$60,697▲ $16,299
Permanently Rstr Net Assets$34,730$39,710▲ $4,980
Total Net Assets Fund Balance$242,239$311,897▲ $69,658
Total Liabilities and Net Assets / Fund Balance$573,032$647,291▲ $74,259

Asset Categories

AssetBook ValueDepreciationBasis
Land$180,000-$180,000
Buildings$93,964$73,663$167,627
Other Land Buildings$47,561$28,744$76,305
Equipment$15,224$19,206$34,430

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$41,544$4,980▲ $1,912-$43,036
2017$31,493$7,360▲ $3,290-$41,544
2016$23,782$6,310▲ $1,401-$31,493
2015$16,371$8,300▼ $259-$23,782
2014$13,380-▲ $2,991-$16,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeralyn BeloteAdministratorFT$57,845$14,999$72,844

Board Members and Trustees

NameTitle
Vicki MilroyChair
Erin MajorVice Chair
Malcolm ReedBoard Member
Matt DralletteBoard Member
Matt LueckBoard Member
Jen ReifSecretary
Jason WoodardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,343
Program Service Revenue
$1,132,926
Investment Income
$925
Other Revenue
$66,312
All Other Contributions
$86,749
Change in Net Assets
$68,671

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,145,808
Revenue Not Reported on Financial Statements
$239,698
Revenue Not Reported on Form 990
$226,478
Other Revenue Adjustments
$239,698
Total Revenue per Audited Statements
$1,372,286
Total Revenue per Form 990
$1,385,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$773,269
Other Expenses$303,868
Grants and Similar Amounts Paid$239,698
Total Fundraising Expense$16,812
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$575,088$64,647$6,830$646,565
Grants to Domestic Individuals$239,698--$239,698
Current Officers, Directors, Trustees, and Key Employees$25,852$32,315$6,463$64,630
Payroll Taxes$47,566$5,347$565$53,478
Office Expenses$18,169$6,489$1,298$25,956
Depreciation Depletion$15,428$1,714-$17,142
Insurance$8,124$903-$9,027
Other Employee Benefits$8,596--$8,596
Interest$7,542$838-$8,380
Information Technology$2,126$3,191-$5,317
Advertising$2,070$414$1,656$4,140
Conferences and Meetings$3,188$797-$3,985
Fees for Services Accounting-$2,798-$2,798
Other Expenses$1,928$3,153-$1,928
All Other Expenses-$1,920-$1,920
Fees for Services Legal-$200-$200
Total Functional Expenses$1,170,174$129,849$16,812$1,316,835

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,316,835
Total Expenses per Audited Statements$1,302,628
Expenses per Audited Statements$1,077,137
Expenses Not Reported on Financial Statements$239,698
Other Expense Adjustments$239,698
Expenses Not Reported on Form 990$225,491
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$225,491
Fundraising Gross Income$222,429
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scrip$217,429$217,429$210,927$6,502
Auction$33,027$5,000$4,947$53
Total Events$321,023$222,429$225,491$-3,062
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Accounts$4,988
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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 B, Line 11B

The form 990 was prepared and reviewed by the board as well as the finance committee prior to filing.

Form 990, Part VI, Section B, Line 12C

The board annually requires each member to sign a "leadership committment and an "affirmation of service". Both statements include a review and acknowledgement of the school's conflict of interest policy and adherence to it at all times.

Form 990, Part VI, Section B, Line 15A

The administrator's salary is determined by both the board based on attainment towards performance goals as well as by the finance committee with recommendations towards wage increases. Our current salaries are kept in line or below those of other christian schools in our region.

Form 990, Part VI, Section C, Line 18

The form 1023, annual form 990 and internally generated financial statements are available upon request by contacting the school office.

Form 990, Part VI, Section C, Line 19

The school's policies are included as part of the annual student handbook and are noted on the school's website.

Filing and Contact Details

Filer

Filer Name
Calhoun Christian School
EIN
75-3103392
Phone
2699655560
Address
20 S WOODROW ST, BATTLE CREEK, MI 49015

Signing Officer

Name
Vicki Milroy
Title
Treasurer
Phone
2699655560
Signed
2019-03-28

Organization Details

Principal Officer
Jeralyn Belote
Formed
2007
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
49
Volunteers
200
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The organization's endowment funds are held for support for athletics and arts and culture programs.

PART X, LINE 2:

The school is exempt from income tax under provisions of internal revenue code section 501(c)(3). The school is required to file internal revenue service form 990 annually. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the school and recognize a tax liability if the school has taken an uncertain position that more likely than not would not be sustained upon examination by the irs or other applicable taxing authorities. Management has analyzed the tax positions taken by the school and has concluded that as of june 30, 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The school is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to june 30, 2016.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 225,491.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Scholarships provided to students 239,698.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 225,491.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships provided to students 239,698.

Raw XML AppendixShowing 400 of 528 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt087195
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt086654
IRS990/AccountsReceivableGrp/BOYAmt08150
IRS990/AccountsReceivableGrp/EOYAmt010257
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CALHOUN CHRISTIAN SCHOOL EXISTS TO BRING ACADEMIC EXCELLENCE TO A GROWING NUMBER OF CALHOUN AREA STUDENTS WHILE UPHOLDING GOD'S TRUTH AND HIGH STANDARDS OF HEALTH AND WELLNESS, ENABLING YOUNG PEOPLE TO POSITIVELY IMPACT OUR COMMUNITY AND OUR WORLD THROUGH OUR SCHOOL THAT OPERATES FOR PRESCHOOL THROUGH 12TH GRADE.
IRS990/AdvertisingGrp/FundraisingAmt01656
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0414
IRS990/AdvertisingGrp/ProgramServicesAmt02070
IRS990/AdvertisingGrp/TotalAmt04140
IRS990/AllOtherContributionsAmt086749
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01920
IRS990/AllOtherExpensesGrp/TotalAmt01920
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NECIA DITRAPANI
IRS990/BooksInCareOfDetail/PhoneNum02699655560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt020 S WOODROW
IRS990/BooksInCareOfDetail/USAddress/CityNm0BATTLE CREEK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049015
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt096337
IRS990/CashNonInterestBearingGrp/EOYAmt066887
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt06463
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt032315
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt025852
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt064630
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0797
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03188
IRS990/ConferencesMeetingsGrp/TotalAmt03985
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt098594
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0185343
IRS990/CYGrantsAndSimilarPaidAmt0239698
IRS990/CYInvestmentIncomeAmt0925
IRS990/CYOtherExpensesAmt0303868
IRS990/CYOtherRevenueAmt066312
IRS990/CYProgramServiceRevenueAmt01132926
IRS990/CYRevenuesLessExpensesAmt068671
IRS990/CYSalariesCompEmpBnftPaidAmt0773269
IRS990/CYTotalExpensesAmt01316835
IRS990/CYTotalFundraisingExpenseAmt016812
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01385506
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt070268
IRS990/DeferredRevenueGrp/EOYAmt096673
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01714
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015428
IRS990/DepreciationDepletionGrp/TotalAmt017142
IRS990/Desc0CALHOUN CHRISTIAN SCHOOL HAS AN ENROLLMENT OF APPROXIMATELY 250 STUDENTS FROM PRESCHOOL THROUGH 12TH GRADE. WE GRADUATE APPROXIMATELY 15 STUDENTS PER YEAR. THE SCHOOL HAS HIGH ACADEMIC STANDARDS WITH AN AVERAGE ACT SCORE OF 22. OUR STUDENTS REGULARLY ACHIEVE IN THE 85-90TH PERCENTILE ON SAT SCORES. WE ALSO OFFER SPORTS AND MUSIC PROGRAMS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt049
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01170174
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02798
IRS990/FeesForServicesAccountingGrp/TotalAmt02798
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0200
IRS990/FeesForServicesLegalGrp/TotalAmt0200
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt750.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt714999
IRS990/Form990PartVIISectionAGrp/PersonNm0MALCOLM REED
IRS990/Form990PartVIISectionAGrp/PersonNm1VICKI MILROY
IRS990/Form990PartVIISectionAGrp/PersonNm2JASON WOODARD
IRS990/Form990PartVIISectionAGrp/PersonNm3MATT LUECK
IRS990/Form990PartVIISectionAGrp/PersonNm4JEN REIF
IRS990/Form990PartVIISectionAGrp/PersonNm5ERIN MAJOR
IRS990/Form990PartVIISectionAGrp/PersonNm6MATT DRALLETTE
IRS990/Form990PartVIISectionAGrp/PersonNm7JERALYN BELOTE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt757845
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt098594
IRS990/FundraisingDirectExpensesAmt0225491
IRS990/FundraisingGrossIncomeAmt0222429
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt0239698
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0239698
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0239698
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01610997
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03191
IRS990/InformationTechnologyGrp/ProgramServicesAmt02126
IRS990/InformationTechnologyGrp/TotalAmt05317
IRS990/InsuranceGrp/ManagementAndGeneralAmt0903
IRS990/InsuranceGrp/ProgramServicesAmt08124
IRS990/InsuranceGrp/TotalAmt09027
IRS990/InterestGrp/ManagementAndGeneralAmt0838
IRS990/InterestGrp/ProgramServicesAmt07542
IRS990/InterestGrp/TotalAmt08380
IRS990/InventoriesForSaleOrUseGrp/BOYAmt012822
IRS990/InventoriesForSaleOrUseGrp/EOYAmt015497
IRS990/InvestmentIncomeGrp/ExclusionAmt0925
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0925
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt041544
IRS990/InvestmentsPubTradedSecGrp/EOYAmt043036
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0121613
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0338434
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0336749
IRS990/LandBldgEquipCostOrOtherBssAmt0458362
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CALHOUN CHRISTIAN SCHOOL PROVIDES ACADEMIC EXCELLENCE WHILE UPHOLDING GOD'S TRUTH AND CHALLENGING CHILDREN TO SERVE. CALHOUN CHRISTIAN SCHOOL WILL BE THE BENCHMARK OF EXCELLENCE IN CHRISTIAN EDUCATION SERVING PRESCHOOL THROUGH 12TH GRADE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0168786
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0147079
IRS990/NetAssetsOrFundBalancesBOYAmt0242239
IRS990/NetAssetsOrFundBalancesEOYAmt0311897
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-3062
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-3062
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0987
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt01298
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06489
IRS990/OfficeExpensesGrp/ProgramServicesAmt018169
IRS990/OfficeExpensesGrp/TotalAmt025956
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08596
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08596
IRS990/OtherExpensesGrp/Desc0STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE
IRS990/OtherExpensesGrp/Desc3GRADUATION, SENIOR BANQ
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05123
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13153
IRS990/OtherExpensesGrp/ProgramServicesAmt0142528
IRS990/OtherExpensesGrp/ProgramServicesAmt143890
IRS990/OtherExpensesGrp/ProgramServicesAmt228381
IRS990/OtherExpensesGrp/ProgramServicesAmt31928
IRS990/OtherExpensesGrp/TotalAmt0142528
IRS990/OtherExpensesGrp/TotalAmt149013
IRS990/OtherExpensesGrp/TotalAmt231534
IRS990/OtherExpensesGrp/TotalAmt31928
IRS990/OtherLiabilitiesGrp/BOYAmt04544
IRS990/OtherLiabilitiesGrp/EOYAmt04988
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0SCHOOL ACTIVITY REVENU
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt069374
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069374
IRS990/OtherRevenueTotalAmt069374
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06830
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt064647
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0575088
IRS990/OtherSalariesAndWagesGrp/TotalAmt0646565
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0565
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05347
IRS990/PayrollTaxesGrp/ProgramServicesAmt047566
IRS990/PayrollTaxesGrp/TotalAmt053478
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt034730
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt039710
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0360
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt022025
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01220
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020000
IRS990/PrincipalOfficerNm0JERALYN BELOTE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1PRESCHOOL TUITION AND
IRS990/ProgramServiceRevenueGrp/Desc2EXTENDED CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc3BOOK FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0881969
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1192402
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230965
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt327590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0881969
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1192402
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt327590
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0179425
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0175983
IRS990/PYInvestmentIncomeAmt01441
IRS990/PYOtherExpensesAmt0305110
IRS990/PYOtherRevenueAmt067222
IRS990/PYProgramServiceRevenueAmt0942767
IRS990/PYRevenuesLessExpensesAmt017282
IRS990/PYSalariesCompEmpBnftPaidAmt0692480
IRS990/PYTotalExpensesAmt01173573
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01190855
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt068671
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01202300
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074165
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132840
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt093964
IRS990ScheduleD/BuildingsGrp/DepreciationAmt073663
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0167627
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt041544
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04980
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt043036
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt05400
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01912
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt031493
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt07360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt041544
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0599
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03290
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt023782
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt06310
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt031493
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01401
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt016371
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt08300
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt023782
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0630
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-259
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt013380
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt016371
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02991
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt015224
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019206
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034430
IRS990ScheduleD/ExpensesNotReportedAmt0225491
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0239698
IRS990ScheduleD/ExpensesSubtotalAmt01077137
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0180000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0180000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0987
IRS990ScheduleD/OtherExpensesIncludedAmt0225491
IRS990ScheduleD/OtherExpensesNotIncludedAmt0239698
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047561
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028744
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04988
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGENCY ACCOUNTS
IRS990ScheduleD/OtherRevenueAmt0225491
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0239698
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.92270
IRS990ScheduleD/RevenueNotReportedAmt0226478
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0239698
IRS990ScheduleD/RevenueSubtotalAmt01145808
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT FUNDS ARE HELD FOR SUPPORT FOR ATHLETICS AND ARTS AND CULTURE PROGRAMS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). THE SCHOOL IS REQUIRED TO FILE INTERNAL REVENUE SERVICE FORM 990 ANNUALLY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL AND HAS CONCLUDED THAT AS OF JUNE 30, 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 225,491.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SCHOLARSHIPS PROVIDED TO STUDENTS 239,698.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING EXPENSES 225,491.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5SCHOLARSHIPS PROVIDED TO STUDENTS 239,698.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.07730
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0336749
IRS990ScheduleD/TotalExpensesPerForm990Amt01316835
IRS990ScheduleD/TotalLiabilityAmt04988
IRS990ScheduleD/TotalRevenuePerForm990Amt01385506
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01372286
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01302628
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS ON OUR WEBSITE, IN ALL OF OUR DOCUMENTS TO PROMOTE THE SCHOOL, THE NEWSPAPER, AND IN OUR REGISTRATION AND ENROLLMENT MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt098594
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt028027
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt070567

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.60$0.71$2.34$2.35$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.59$0.70$2.15$2.15$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.63$0.70$2.18$1.88$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.63$0.42$1.57$1.57$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.36$0.41$1.78$1.65$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.41$0.29$1.60$1.62$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.34$0.31$1.39$1.32$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.33$0.24$1.19$1.17$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.42$0.19$1.13$1.08$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.40$0.14$1.02$1.05$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.31$0.26$1.02$1.00$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.31$0.23$0.95$0.88$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.32$0.16$0.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.30$0.14$0.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.31$0.10$0.66