PARKVIEW CHRISTIAN SCHOOL INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: PARKVIEW CHRISTIAN SCHOOL INC (EIN 20-0565972)
Tax period: 2025-06-01 to 2026-05-31
Filed: 2026-07-08
IRS object ID: 202611899349301836
Schema version: 2025v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-08T17:29:57-07:00	ReturnTs
Tax Period End	2026-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	920345347	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RW Wingate & Company LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	102 North Orange Ave	AddressLine1Txt
City	Eufaula	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	36072	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	200565972	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PARKVIEW CHRISTIAN SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PARK	BusinessNameControlTxt
Phone	3346874449	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	608 S EUFAULA AVENUE	AddressLine1Txt
City	EUFAULA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	36027	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LISA GARRETT	PersonNm
Person Title	FINANCE MANAGER	PersonTitleTxt
Phone	3346874449	PhoneNum
Signature	2026-06-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Richard W Wingate	PreparerPersonNm
PTIN	P01232920	PTIN
Phone	3342324217	PhoneNum
Preparation	2026-07-01	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd
Principal Officer	LISA GARRETT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	608 S EUFAULA AV	AddressLine1Txt
City	EUFAULA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	36027	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$316,234	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	TO BUILD CHRISTIAN CHARACTER WHILE ACHIEVING ACADEMIC EXCELLANCE.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	34	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,055	PYContributionsGrantsAmt
CY Contributions Grants	$12,275	CYContributionsGrantsAmt
PY Program Service Revenue	$370,394	PYProgramServiceRevenueAmt
CY Program Service Revenue	$301,824	CYProgramServiceRevenueAmt
PY Investment Income	$2,046	PYInvestmentIncomeAmt
CY Investment Income	$2,135	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$379,495	PYTotalRevenueAmt
CY Total Revenue	$316,234	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$345,757	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$240,377	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$77,731	PYOtherExpensesAmt
CY Other Expenses	$56,549	CYOtherExpensesAmt
PY Total Expenses	$423,488	PYTotalExpensesAmt
CY Total Expenses	$296,926	CYTotalExpensesAmt
PY Revenues Less Expenses	-$43,993	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$19,308	CYRevenuesLessExpensesAmt
Total Assets BOY	$143,431	TotalAssetsBOYAmt
Total Assets EOY	$159,895	TotalAssetsEOYAmt
Total Liabilities BOY	$13,242	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$10,398	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$130,189	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$149,497	NetAssetsOrFundBalancesEOYAmt
Mission	TO BUILD CHRISTIAN CHARACTER WHILE ACHIEVING ACADEMIC EXCELLANCE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$279,540	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$303,959	RevenueAmt
Desc	OPERATE A PRIVATE CHRISTIAN SCHOOL GRADES PREK THROUGH 5TH GRADE	Desc
Total Program Service Expenses	$279,540	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	34	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LISA GARRETT	PersonNm
Phone	3346874449	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	608 S EUFAULA AV	AddressLine1Txt
City	EUFAULA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	36027	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TAMMY SHELLEY
BOARD CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
ANGELA HAGGERTY
MEMBER	2.00	Yes (X)		$0	$0	$0
SANDI MERRILL
PRINCIPAL	40.00	Yes (X)		$0	$32,933	$0	Yes (X)	Yes (X)
WAYNE RUSSELL
PASTOR	2.00	Yes (X)		$0	$0	$0
MITCH ROWLAND
DEACON CHAIR	2.00	Yes (X)		$0	$0	$0
DUANE HANSON
MEMBER	2.00	Yes (X)		$0	$0	$0
VICKEY KORNEGAY
MEMBER	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Tot Reportable Comp Rltd Org	$32,933	TotReportableCompRltdOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$12,275	AllOtherContributionsAmt
Total Contributions	$12,275	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
TUITION RECEIVED BY SCHOOL	611110	$280,349	$0	$0
LUNCHROOM, STUDENT SERVICES, AND OTHER	611110	$21,475	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$301,824	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,135	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$316,234	TotalRevenueColumnAmt
Related Or Exempt Func Income	$303,959	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$221,988	TotalAmt
Program Services	$221,988	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$18,389	TotalAmt
Program Services	$18,389	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$8,677	TotalAmt
Program Services	$8,677	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OTHER ADMINISTRATIVE EXPENSES	$17,386	$0	$17,386	$0
EQUIPMENT EXPENSE	$5,553	$5,553	$0	$0
LUNCHROOM EXPENSE	$13,216	$13,216	$0	$0
STUDENT PROGRAM & INSTR EXP	$11,717	$11,717	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$296,926	TotalAmt
Program Services	$279,540	ProgramServicesAmt
Management And General	$17,386	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$69,112	BOYAmt
EOY	$105,719	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$70,380	BOYAmt
EOY	$48,681	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,939	BOYAmt
EOY	$5,495	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$143,431	BOYAmt
EOY	$159,895	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,242	BOYAmt
EOY	$1,453	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$8,945	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,242	BOYAmt
EOY	$10,398	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$130,189	BOYAmt
EOY	$149,497	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$130,189	BOYAmt
EOY	$149,497	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$143,431	BOYAmt
EOY	$159,895	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$19,308	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd
Other Support Sum	$0	OtherSupportSumAmt
Public Support CY170	0	PublicSupportCY170Pct
Public Support Total509	$0	PublicSupportTotal509Amt
Public Support CY509	0	PublicSupportCY509Pct
Investment Income CY	0	InvestmentIncomeCYPct

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	false	MaintainRacialCompRecsInd
Maintain Scholarships Recs	false	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	false	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	false	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	THE BOARD REVIEWED TAX RETURN PRIOR TO FILING
Pt VI, Line 19	AVAILABLE UPON REQUEST
Other	PARKVIEW CHRISTIAN SCHOLL HAS HISTORICALLY NOT FILED AN ANNUAL IRS FORM 990 BECAUSE IT QUALIFIED AS AN INTERGRATED AUXILLIARY OF PARKVIEW BAPTIST CHURCH. PARKVIEW CHRISTIAN SCHOOL IS AFFILIATED WITH PARKVIEW BAPTIST CHURCH, SIGNIFICANT FINANCIAL SUPPORT FROM THE CHURCH AND ITS MEMBERS, PRIMARY SERVICE TO INDIVIDUALS CONNECTED TO THE CHURCH, AND INTERNAL ACCOUNTABILITY TO THE CHURCH. FOR 2025 MANAGMENT EVALUATED THE ABOVE CRITERIA AND DETERMINED THAT THE PERCENTAGE OF STUDENTS ENROLLED IN THE SCHOOL DID NOT MEET THE CRITERIA NECESSARY FOR THE PRIMARY SERVICE TO INDIVIDUALS CONNECTED WITH THE CHURCH. AS A RESULT PARKVIEW CHRISTIAN SCHOOL IS FILING FORM 990.