Parkview Christian School

Tax-deductible

Lincoln, NE501(c)(3)EducationEIN 04-3697982Revenue $3.3M in FY2025

On file with the IRSparkviewchristianschool.org4400 N 1st St, 68521-2410 · Lincoln, NETax-exempt since Oct 2002School — 170(b)(1)(A)(ii)

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To partner with parents in moving students toward their God given potential through Biblical instructions, character accountability, challenging curriculum and appropriate co-curricular opportunities.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 57 volunteers and 175 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.9M a year · 53% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 5% of spending
Top officer’s pay lower than 70% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $55K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
216% of total assets
Concern: liabilities are 216% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
-0.2% vs prior year
Spent
$1.9M
To programs
100%
Net assets
−$602K
By yearFY2020–FY2025
Revenue
$3.3M
FY2025-0.2%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$3.7M
FY2022$4.5M
FY2023$3.5M
FY2024$3.4M
FY2025$3.3M
Expenses
$1.9M
FY2025▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.6M
FY2023$1.9M
FY2024$2.1M
FY2025$1.9M
Net assets
−$602K
FY2025▼ -24%
Tap a bar for its year
Net assets by fiscal year
FY2020−$76K
FY2021$398K
FY2022$720K
FY2023−$148K
FY2024−$486K
FY2025−$602K

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.9M Management & general 0% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Principal
$99,013Pt VII · Sec A
$0Pt VII · Sec A
Sec/Treasurer
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Pj Book’s $99K as Principal is at the 30th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Pj Book$99,013$99,563$99,025$81,633$67,576$45,103
Kerry Hurley———$61,743$57,000$55,000
Chad Lindsley—————$60,031
Joseph Sherwood————$4,000$4,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Equips parents with biblical instruction and resources to help students reach their full potential.

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Provided by the organization

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1 program · $1.9M · in their own filed words · FY2024
01

To partner with parents in moving students toward their God given potential through Biblical instructions, character accountability, challenging curriculum and appropriate co-curricular opportunities.

$1.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$55K
Grants paid · 6 grants · $1.9M · 2019–2024
Unitemized GrantFY2024$246,013
Unitemized GrantFY2023$418,720
Unitemized GrantFY2022$393,123
Unitemized GrantFY2021$387,496
Unitemized GrantFY2020$248,546
Unitemized GrantFY2019$170,640

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$1.8M
Other incomeLn 4–11$1.3M
Gifts and grantsLn 1h$223K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.9M
Managementcol C$6K
Owns and owesPt X
−$602K
net assets · Ln 32
Cash and savingsLn 1–2$391K
Total assetsLn 16$519K
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$223K
Government grantsLn 1e$19K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$640
Other incomeLn 4–11$1.3M
Gains on assetsLn 7$0
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$391K
SavingsLn 2$0
Cash and savings togetherLn 1–2$391K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$119K
Other assetsLn 15$8K
Total assetsLn 16$519K
LiabilitiesLn 26$1.1M
Net assetsLn 32−$602K
OperationsPt I, VI
EmployeesI 5175
VolunteersI 657
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$249K$391K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$129K$119K
Total assetsLn 16$387K$519K
LiabilitiesLn 26$873K$1.1M
Net assetsLn 32−$486K−$602K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$246K$246K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$99K$99K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.1M$1.1M
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$65K$65K
Payroll taxesLn 10$87K$87K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$14K$14K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$12K$12K
Information technologyLn 14$19K$19K
RoyaltiesLn 15$0
OccupancyLn 16$13K$13K
TravelLn 17$175$175
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$25K$19K$6K
InsuranceLn 23$37K$37K
Other expenses (24a–d)Ln 24$72K$72K
All other expensesLn 24e$81K$81K
Total functional expensesLn 25$1.9M$1.9M$6K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.3M$1.9M$1.5M−$602K 990 PDF
FY2024 $3.4M$2.1M$1.2M−$486K 990 PDF
FY2023 $3.5M$1.9M$1.6M−$148K 990 PDF
FY2022 $4.5M$1.6M$2.9M$720K 990 PDF
FY2021 $3.7M$1.3M$2.5M$398K 990 PDF
FY2020 $2.7M$1.1M$1.6M−$76K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $3,349,549 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $237,979$222,786
I-9 Program service revenuePrior year $1,808,021$1,812,462
I-10 Investment incomePrior year $223$640
I-11 Other revenuePrior year $1,309,975$1,313,661
I-12 Total revenuePrior year $3,356,198$3,349,549
I-13 Grants and similar amounts paidPrior year $418,720$246,013
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,315,106$1,335,306
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $400,029$279,117
I-18 Total expensesPrior year $2,133,855$1,860,436
I-19 Revenue less expensesPrior year $1,222,343$1,489,113
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,349,549 across 11 lines filed
VIII-1e Government grants$18,789
VIII-1f All other contributions, gifts and grants$203,997
VIII-1h Total contributions, gifts and grants$222,786
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,812,462$1,812,462
VIII-3 Investment incomeRelated to mission $640$640
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $31,755$31,755
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,281,906$1,281,906
VIII-12 Total revenueRelated to mission $1,813,102 · Unrelated business $1,281,906 · Excluded from tax $31,755$3,349,549
Part IX · Statement of functional expenses $1,860,436 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $246,013$246,013
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $99,013$99,013
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,084,280$1,084,280
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $64,972$64,972
IX-10 Payroll taxesPrograms $87,041$87,041
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $14,255$14,255
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $3,622$3,622
IX-13 Office expensesPrograms $12,304$12,304
IX-14 Information technologyPrograms $19,361$19,361
IX-15 Royalties$0
IX-16 OccupancyPrograms $12,746$12,746
IX-17 TravelPrograms $175$175
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $2,033$2,033
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $19,352 · Management $5,764$25,116
IX-23 InsurancePrograms $37,013$37,013
IX-24 Other expenses (24a–d)Programs $71,592$71,592
IX-24e All other expensesPrograms $80,900$80,900
IX-25 Total functional expensesPrograms $1,854,672 · Management $5,764 · Fundraising $0$1,860,436
Part X · Balance sheet $518,864 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $249,011$391,296
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $129,225$119,109
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $8,459$8,459
X-16 Total assetsStart of year $386,695$518,864
X-17 Accounts payable and accrued expensesStart of year $13,432$63,332
X-19 Deferred revenueStart of year $125,925$186,455
X-24 Unsecured notes and loans payableStart of year $710,824$847,448
X-25 Other liabilitiesStart of year $22,960$23,397
X-26 Total liabilitiesStart of year $873,141$1,120,632
X-27 Net assets without donor restrictionsStart of year −$486,446−$601,768
X-32 Total net assets or fund balancesStart of year −$486,446−$601,768
X-33 Total liabilities and net assetsStart of year $386,695$518,864
Part XI · Reconciliation of net assets −$601,768 net assets at year end
XI-1 Total revenue$3,349,549
XI-2 Total expenses$1,860,436
XI-3 Revenue less expenses$1,489,113
XI-4 Net assets at start of year−$486,446
XI-9 Other changes in net assets−$1,604,435
XI-10 Net assets at end of year−$601,768

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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