PRESBYTERIAN CHRISTIAN SCHOOL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PRESBYTERIAN CHRISTIAN SCHOOL (EIN 64-0586509)
- Tax period
- 2021-06-01 to 2022-05-31
- Filed
- 2022-09-01
- IRS object ID
- 202232449349300438
- Schema version
- 2021v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-09-01T17:09:30-04:00 | ReturnTs |
| Tax Period End | 2022-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640886275 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOLT & ASSOCIATES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2815 HIGHWAY 15 N | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39440 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640586509 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESBYTERIAN CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRES | BusinessNameControlTxt |
| Phone | 6015990444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 WSF TATUM DRIVE | AddressLine1Txt |
| City | HATTIESBURG | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39401 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM R STANWAY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6015990444 | PhoneNum |
| Signature | 2022-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLIAM R | PersonFirstNm |
| Person Last | STANWAY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIE UHER | PreparerPersonNm |
| PTIN | P00001433 | PTIN |
| Phone | 6016493000 | PhoneNum |
| Preparation | 2022-08-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM R STANWAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2064 | AddressLine1Txt |
| City | HATTIESBURG | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 394032064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,199,936 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PCSK12.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF PRESBYTERIAN CHRISTIAN SCHOOL IS TO PROVIDE A COMPREHENSIVE COLLEGE PREPARATORY EDUCATION DISTINGUISHED BY A BIBLICAL WORLDVIEW TO EQUIP STUDENTS WITH THE MORAL INTEGRITY, INTELLECTUAL CAPACITY, AND SOCIAL CONSCIENCE TO IMPACT THE WORLD FOR CHRIST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 197 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,678,182 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,953,263 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,953,525 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,875,200 | CYProgramServiceRevenueAmt |
| PY Investment Income | $64,889 | PYInvestmentIncomeAmt |
| CY Investment Income | -$23,328 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $8,696,596 | PYTotalRevenueAmt |
| CY Total Revenue | $9,805,135 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,259,710 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,933,689 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,275,247 | PYOtherExpensesAmt |
| CY Other Expenses | $2,703,942 | CYOtherExpensesAmt |
| PY Total Expenses | $7,534,957 | PYTotalExpensesAmt |
| CY Total Expenses | $5,637,631 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,161,639 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,167,504 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,314,387 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,564,198 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,676,975 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,759,282 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,637,412 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,804,916 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF PRESBYTERIAN CHRISTIAN SCHOOL IS TO PROVIDE A COMPREHENSIVE COLLEGE PREPARATORY EDUCATION DISTINGUISHED BY A BIBLICAL WORLDVIEW TO EQUIP STUDENTS WITH THE MORAL INTEGRITY, INTELLECTUAL CAPACITY, AND SOCIAL CONSCIENCE TO IMPACT THE WORLD FOR CHRIST. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,637,631 | ExpenseAmt |
| Desc | PROVIDE PRESCHOOL, KINDERGARTEN, ELEMENTARY AND SECONDARY EDUCATION TO APPROXIMATELY 960 STUDENTS IN A CHRISTIAN ENVIRONMENT. ALL REVENUES GO TO OPERATE THE SCHOOLS AND ANY EXCESS GOES TOWARD IMPROVING PROGRAMS. | Desc |
| Total Program Service Expenses | $5,637,631 | 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 | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 197 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMIE TICE | PersonNm |
| Phone | 6015827098 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 WSF TATUM DRIVE | AddressLine1Txt |
| City | HATTIESBURG | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| DR SETH PARRISH | |||||||
| HEADMASTER | 40.00 | Yes (X) | $292,325 | $0 | $0 | ||
| AMBER HATTEN | |||||||
| TREASURER | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| JIM JOHNSON | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN KOSKO | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BILL MCINTOSH | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| LEE PARISH | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BO PENNEBAKER | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BOBBY SELLERS | |||||||
| SECRETARY | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| MIKE SMITH | |||||||
| VICE-PRESIDE | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| WILLIAM R STANWAY | |||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| ALI STAYER | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $292,325 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SYNERGI PARTNERS INC | |||||
| 151 W EVAN ST | FLORENCE | SC | 29501 | PROFESSIONAL | $401,026 |
| DOZIER CLEANIG SERVICES LLC | |||||
| PO BOX 16715 | HATTIESBURG | MS | 39404 | JANITORIAL SERV | $157,973 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,356,885 | GovernmentGrantsAmt |
| All Other Contributions | $596,378 | AllOtherContributionsAmt |
| Total Contributions | $1,953,263 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ELEMENTARY & SECONDARY SCHOOL | Desc |
| Total Revenue Column | $7,875,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,875,200 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,875,200 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,926 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,926 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $346,547 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $394,801 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$48,254 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$48,254 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$48,254 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,805,135 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,851,872 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,213,648 | TotalAmt |
| Program Services | $2,213,648 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,834 | TotalAmt |
| Program Services | $107,834 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,150 | TotalAmt |
| Program Services | $273,150 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $339,057 | TotalAmt |
| Program Services | $339,057 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,507 | TotalAmt |
| Program Services | $8,507 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,945 | TotalAmt |
| Program Services | $156,945 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,357 | TotalAmt |
| Program Services | $717,357 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,385 | TotalAmt |
| Program Services | $123,385 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CONTRACTUAL SERVICES | $480,779 | $480,779 |
| ATHLETICS | $296,177 | $296,177 |
| UTILITIES | $198,778 | $198,778 |
| JANITORIAL SERVICES | $163,742 | $163,742 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558,272 | TotalAmt |
| Program Services | $558,272 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,637,631 | TotalAmt |
| Program Services | $5,637,631 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,525 | BOYAmt |
| EOY | $2,525 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,157,356 | BOYAmt |
| EOY | $3,981,712 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,500 | BOYAmt |
| EOY | $62,250 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,091 | BOYAmt |
| EOY | $2,475,101 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,597 | BOYAmt |
| EOY | $78,732 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,551,525 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,587,647 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,032,318 | BOYAmt |
| EOY | $15,963,878 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,314,387 | BOYAmt |
| EOY | $22,564,198 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $920,122 | BOYAmt |
| EOY | $1,295,122 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $524,530 | BOYAmt |
| EOY | $626,766 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,232,323 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,837,394 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,676,975 | BOYAmt |
| EOY | $7,759,282 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,055,880 | BOYAmt |
| EOY | $14,243,286 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,532 | BOYAmt |
| EOY | $561,630 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,637,412 | BOYAmt |
| EOY | $14,804,916 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,314,387 | BOYAmt |
| EOY | $22,564,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,167,504 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,299,374 | OtherCostOrOtherBasisAmt |
| Book Value | $2,299,374 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,593,097 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,659,673 | DepreciationAmt |
| Book Value | $10,933,424 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,618,657 | OtherCostOrOtherBasisAmt |
| Depreciation | $865,845 | DepreciationAmt |
| Book Value | $752,812 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,040,397 | OtherCostOrOtherBasisAmt |
| Depreciation | $62,129 | DepreciationAmt |
| Book Value | $1,978,268 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,963,878 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| LONG TERM NOTES PAYABLE | $5,193,098 |
| NOTES PAYABLE | $319,799 |
| LONG TERM LEASE OBLIGATION | $257,526 |
| LEASE OBLIGATIONS | $66,971 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,837,394 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $9,805,135 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $9,805,135 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,805,135 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,637,631 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,637,631 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,637,631 | TotalExpensesPerForm990Amt |
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 | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | 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 | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 6 | FormAndLineReferenceDesc |
| Explanation | EDUCATION ASSISTANCE GRANT RECEIVED DURING CURRENT FISCAL YEAR. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR SETH PARRISH | PersonNm |
| Title | HEADMASTER | TitleTxt |
| Base Compensation Filing Org | $167,325 | BaseCompensationFilingOrgAmt |
| Other Compensation Filing Org | $125,000 | OtherCompensationFilingOrgAmt |
| Total Compensation Filing Org | $292,325 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARISH TRACTOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | VENDOR/BOARD | RelationshipDescriptionTxt |
| Transaction | $3,377 | TransactionAmt |
| Transaction | SUPPLIES AND REPAIRS | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF PRESBYTERIAN CHRISTIAN SCHOOL IS TO PROVIDE A COMPREHENSIVE COLLEGE PREPARATORY EDUCATION DISTINGUISHED BY A BIBLICAL WORLDVIEW TO EQUIP STUDENTS WITH THE MORAL INTEGRITY, INTELLECTUAL CAPACITY, AND SOCIAL CONSCIENCE TO IMPACT THE WORLD FOR CHRIST. |
| FORM 990, PAGE 1, PART I, LINE 6 | VOLUNTEERS HELP WITH PROVIDING MEALS AND EDUCATION TO THE STUDENTS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TREASURER OF BOARD IS A CPA AND REVIEWS THE TAX RETURN AFTER ITS COMPLETED. ONCE IT HAS BEEN RECEIVED AND APPROVED BY THE TREASURER, IT IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL OFFICERS AND DIRECTORS SIGN A STATEMENT OF ADHERENCE TO THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE TOP MANAGEMENT OFFICIAL OF THE ORGANIZATION IS THE HEADMASTER. HIS SALARY IS DETERMINED BY THE ENTIRE BOARD OF DIRECTORS, ALL OF WHOM ARE INDEPENDENT OF THE ORGANIZATION. A JOB PERFORMANCE REVIEW OF THE HEADMASTER IS PART OF THE PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE TOP MANAGEMENT OFFICIAL OF THE ORGANIZATION IS THE HEADMASTER. HIS SALARY IS DETERMINED BY THE ENTIRE BOARD OF DIRECTORS, ALL OF WHOM ARE INDEPENDENT OF THE ORGANIZATION. A JOB PERFORMANCE REVIEW OF THE HEADMASTER IS PART OF THE PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION HAS ALWAYS MADE COPIES OF FORM 990, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO ANYONE FROM THE PUBLIC WHO REQUESTED TO SEE THEM. THERE IS A STATEMENT IN THE STUDENT/PARENT HANDBOOK AS TO THE AVAILABILITY OF THESE DOCUMENTS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESBYTERIAN CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 WSF TATUM BLVD | AddressLine1Txt |
| City | HATTIESBURG | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 872622836 | EIN |
| Primary Activities | FOUNDATION | PrimaryActivitiesTxt |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 10 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PCS FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionTypeTxt |
| Involved | $125,081 | InvolvedAmt |
| Method Of Amount Determination | COLLECTED ON BEHALF | MethodOfAmountDeterminationTxt |