Civic Intelligence

Stillwater Christian School

EIN 81-0390878 • 501(c)3 • Kalispell, MT

Profile

To equip students with the tools for learning through a christ-centered education

255 Ffa DriveKalispell, MT 59901

www.stillwaterchristianschool.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.13x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.17x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

16th percentile

-7.4%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-12%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,291,047

Down $420,429 (-7.4%) from 2023

Liabilities

Up

$712,908

Up $41,599 (+6.2%) from 2023

Net Assets

Down

$4,578,139

Down $462,028 (-9.2%) from 2023

Revenue

Down

$4,168,996

Down $573,168 (-12%) from 2023

Expenses

Up

$4,723,464

Up $266,840 (+6.0%) from 2023

Net Income

Down

-$554,468

Down $840,008 (-294%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,758,035Liabilities 2011: $398,332Net Assets 2011: $2,359,7032011Assets 2012: $2,697,485Liabilities 2012: $103,873Net Assets 2012: $2,593,6122012Assets 2013: $2,800,291Liabilities 2013: $284,027Net Assets 2013: $2,516,2642013Assets 2014: $2,909,547Liabilities 2014: $197,303Net Assets 2014: $2,712,2442014Assets 2015: $3,660,790Liabilities 2015: $129,824Net Assets 2015: $3,530,9662015Assets 2016: $4,621,301Liabilities 2016: $1,228,975Net Assets 2016: $3,392,3262016Assets 2017: $4,752,402Liabilities 2017: $1,225,974Net Assets 2017: $3,526,4282017Assets 2018: $4,743,697Liabilities 2018: $1,336,430Net Assets 2018: $3,407,2672018Assets 2019: $4,746,662Liabilities 2019: $1,238,592Net Assets 2019: $3,508,0702019Assets 2020: $5,180,518Liabilities 2020: $739,173Net Assets 2020: $4,441,3452020Assets 2023: $5,711,476Liabilities 2023: $671,309Net Assets 2023: $5,040,1672023Assets 2024: $5,291,047Liabilities 2024: $712,908Net Assets 2024: $4,578,1392024

Highlighted filing

2024

Assets$5,291,047
Liabilities$712,908
Net Assets$4,578,139

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,977,8162011Expenses 2012: $1,971,6522012Expenses 2013: $2,161,0472013Revenue 2014: $2,454,830Expenses 2014: $2,258,850Net Income 2014: $195,9802014Revenue 2015: $3,289,601Expenses 2015: $2,383,965Net Income 2015: $905,6362015Revenue 2016: $2,258,229Expenses 2016: $2,348,280Net Income 2016: -$90,0512016Revenue 2017: $2,761,525Expenses 2017: $2,699,761Net Income 2017: $61,7642017Revenue 2018: $2,904,310Expenses 2018: $2,838,915Net Income 2018: $65,3952018Revenue 2019: $3,055,372Expenses 2019: $3,003,045Net Income 2019: $52,3272019Revenue 2020: $4,253,065Expenses 2020: $3,173,776Net Income 2020: $1,079,2892020Revenue 2023: $4,742,164Expenses 2023: $4,456,624Net Income 2023: $285,5402023Revenue 2024: $4,168,996Expenses 2024: $4,723,464Net Income 2024: -$554,4682024

Highlighted filing

2024

Revenue$4,168,996
Expenses$4,723,464
Net Income-$554,468

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$4,274,573
Mission and Program Overview

Mission

To equip students with the tools for learning through a Christ-Center education.

To equip students with the tools for learning through a christ-centered education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,720,242$3,755,404▲ $35,162
Investments in Publicly Traded Securities$1,189,838$1,337,587▲ $147,749
Cash and Non-Interest-Bearing Accounts$678,121$135,794▼ $542,327
Prepaid Expenses and Deferred Charges$9,913$21,841▲ $11,928
Accounts Receivable-$7,387-
Total Assets$5,711,476$5,291,047▼ $420,429
Other Assets Total$113,362$33,034▼ $80,328
Liabilities
Mortgage Notes Payable Secured by Investment Property$564,670$547,260▼ $17,410
Deferred Revenue$47,413$89,873▲ $42,460
Accounts Payable and Accrued Expenses$67,797$83,811▲ $16,014
Other Liabilities$-8,571$-8,036▲ $535
Total Liabilities$671,309$712,908▲ $41,599
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,022,467$4,527,155▼ $495,312
Net Assets With Donor Restrictions$17,700$50,984▲ $33,284
Total Net Assets Fund Balance$5,040,167$4,578,139▼ $462,028
Total Liabilities and Net Assets / Fund Balance$5,711,476$5,291,047▼ $420,429

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,496,746$1,752,261$5,249,007
Equipment$142,406$311,101$453,507
Other Land Buildings$116,252$8,679$124,931
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin MckerrowChairman
David FetveitVice Chairman
Luke KnollBoard Member
Michael ThompsonBoard Member
Sara MotleyBoard Member
Tim StutzmanBoard Member
John ThomasSecretary
Brenden CraigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$487,036
Program Service Revenue
$3,567,319
Investment Income
$74,155
Other Revenue
$40,486
All Other Contributions
$487,036
Change in Net Assets
$-554,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,466,564
Other Expenses$1,256,900
Total Fundraising Expense$43,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,426,595$1,039,969-$3,466,564
All Other Expenses$159,864$31,158-$191,022
Depreciation Depletion$153,673$27,119-$180,792
Occupancy$62,528$11,034-$73,562
Other Expenses$55,518$13,879-$69,397
Advertising-$660$43,878$44,538
Office Expenses$26,036$17,358-$43,394
Interest-$38,856-$38,856
Insurance$29,551$5,215-$34,766
Fees for Services Accounting-$21,895-$21,895
Total Functional Expenses$3,463,236$1,216,350$43,878$4,723,464
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,957
Fundraising Direct Expenses$3,158
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Evening of the Arts$27,957$27,957$3,158$24,799
Gala Fundraiser----
Total Events$27,957$27,957$3,158$24,799
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Debt Issuance Costs, Net of Amortization$-8,036
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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

Board members are provided copies of the form, questions and answers are submitted by email until final approval

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

The board members are required to disclose any conflicts of interest information annually

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

Members of the school board annually review the head of school's salary.

Form 990, Part VI, Section C, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Stillwater Christian School
EIN
81-0390878
Phone
4067524400
Address
255 FFA DRIVE, KALISPELL, MT 59901

Signing Officer

Name
Justin Mckerrow
Title
Chairman
Phone
4062617843
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Mckerrow
Formed
1980
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
158
Volunteers
222

Preparer

Firm
Junkermierclarkcampanellastevenspc
Address
PO BOX 9047, KALISPELL, MT 59904
Preparer
Gregory Peck
Phone
4067553681
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1187438
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt298364
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt314700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03266817
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1187438
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt298364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt314700
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF HOT LUNCH PROGRAM TO PROVIDE HEALTHY MEALS TO STUDENTS WHO CHOOSE TO PARTICIPATE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0109160
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt098364
IRS990/ProgSrvcAccomActy3Grp/Desc0TRANSPORTATION SERVICES PROVIDED TO STUDENTS FOR BOTH INCOMING AND OUTGOING TRANSPORTATION.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0503551
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt030474
IRS990/PYOtherExpensesAmt01267247
IRS990/PYOtherRevenueAmt059824
IRS990/PYProgramServiceRevenueAmt04148315
IRS990/PYRevenuesLessExpensesAmt0285540
IRS990/PYSalariesCompEmpBnftPaidAmt03189377
IRS990/PYTotalExpensesAmt04456624
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04742164
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-554468
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03468955
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt03496746
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01752261
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05249007
IRS990ScheduleD/EquipmentGrp/BookValueAmt0142406
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0311101
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0453507
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0116252
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08679
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0124931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-8036
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEBT ISSUANCE COSTS, NET OF AMORTIZATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03755404
IRS990ScheduleD/TotalLiabilityAmt0-8036
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
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03158
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENING OF THE ARTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GALA FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027957
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024799
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03158
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03158
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE PROVIDED COPIES OF THE FORM, QUESTIONS AND ANSWERS ARE SUBMITTED BY EMAIL UNTIL FINAL APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST INFORMATION ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE SCHOOL BOARD ANNUALLY REVIEW THE HEAD OF SCHOOL'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05711476
IRS990/TotalAssetsEOYAmt05291047
IRS990/TotalAssetsGrp/BOYAmt05711476
IRS990/TotalAssetsGrp/EOYAmt05291047
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0487036
IRS990/TotalEmployeeCnt0158
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt043878
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01216350
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03463236
IRS990/TotalFunctionalExpensesGrp/TotalAmt04723464
IRS990/TotalGrossUBIAmt0248
IRS990/TotalLiabilitiesBOYAmt0671309
IRS990/TotalLiabilitiesEOYAmt0712908
IRS990/TotalLiabilitiesGrp/BOYAmt0671309
IRS990/TotalLiabilitiesGrp/EOYAmt0712908
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05040167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04578139
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03463236
IRS990/TotalProgramServiceRevenueAmt03567319
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0114393
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03567319
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04168996
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0248
IRS990/TotalVolunteersCnt0222

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