Cornerstone Christian School

Tax-deductible

Camden, SC501(c)(3)Since 2011EducationEIN 45-2431234

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Religious educational purpose

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
3 of 6
filings with a surplus
Average surplus $42K a year · 9% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
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
$526K
-12% vs prior year
Spent
$588K
To programs
91%
Net assets
$315K
By yearFY2019–FY2025
Revenue
$526K
FY2025▼ -12%
Revenue by fiscal year
FY2019$159K
FY2020$176K
FY2021$429K
FY2022$688K
FY2023$459K
FY2024$599K
FY2025$526K
Expenses
$588K
FY2025-0.2%
Expenses by fiscal year
FY2019Not on file
FY2020$182K
FY2021$310K
FY2022$441K
FY2023$513K
FY2024$589K
FY2025$588K
Net assets
$315K
FY2025▼ -16%
Net assets by fiscal year
FY2019$18K
FY2020−$93K
FY2021$190K
FY2022$438K
FY2023$383K
FY2024$377K
FY2025$315K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2012.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $535K Management & general 9% · $53K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Headmaster B
$0Pt VII · Sec A

Janet Etters’s $30K as Headmaster B is at the 22nd percentile of top reported officer pay among 1613 $100K–1M 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 · 1 named individual · Part VII

NameFY2022FY2021FY2019
Janet Etters$29,875$22,655$22,480

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

Educates students from kindergarten up in academics and social structure.

Provided by the organization

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3 program services, described in the organization's own filed words · FY2025.
01

Article I and article ii of the bylaws clearly define the purpose of conerstone christian school as exclusively for religious educational purpose

Pt IX · col B
02

Organization with students of kindergarten age and up and of advanced academics and social structure

Pt IX · col B
03

CCS is an elementary education institution

Pt IX · col B

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$526K
Ln 12
Fees for servicesLn 2g$487K
Gifts and grantsLn 1h$34K
Investment incomeLn 3$4K
Money outPt IX
$588K
Ln 25
Programscol B$535K
Managementcol C$53K
Owns and owesPt X
$315K
net assets · Ln 32
Cash and savingsLn 1–2$300K
Total assetsLn 16$318K
LiabilitiesLn 26$3K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$34K
Government grantsLn 1e$34K
Fees for servicesLn 2g$487K
Investment incomeLn 3$4K
Total revenueLn 12$526K
Assets in detailPt X, end of year
CashLn 1$300K
Cash and savings togetherLn 1–2$300K
Land, buildings, equipmentLn 10c$19K
Total assetsLn 16$318K
LiabilitiesLn 26$3K
Net assetsLn 32$315K
OperationsPt I, VI
EmployeesI 527
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$346K$300K
Land, buildings, equipmentLn 10c$31K$19K
Total assetsLn 16$378K$318K
LiabilitiesLn 26$870$3K
Net assetsLn 32$377K$315K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$402K$361K$40K
Payroll taxesLn 10$31K$28K$3K
Other fees for servicesLn 11g$2K$2K$187
Advertising and promotionLn 12$234$211$23
Office expensesLn 13$9K$8K$894
OccupancyLn 16$38K$34K$4K
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$7K$6K$663
Other expenses (24a–d)Ln 24$65K$63K$2K
All other expensesLn 24e$19K$17K$2K
Total functional expensesLn 25$588K$535K$53K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $526K$588K−$62K$315K 990 PDF
FY2024 $599K$589K$10K$377K 990 PDF
FY2023 $459K$513K−$54K$383K 990 PDF
FY2022 $688K$441K$247K$438K 990 PDF
FY2021 $429K$310K$119K$190K 990 PDF
FY2020 $176K$182K−$6K−$93K 990 PDF
FY2019 $159K$18K 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 (4 parts)
Part VIII · Statement of revenue $525,518 across 5 lines filed
Lines not itemized here account for $100 of total revenue; see the IRS return.
VIII-1e Government grants$34,120
VIII-1h Total contributions, gifts and grants$34,120
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $487,342$487,342
VIII-3 Investment incomeRelated to mission $3,956$3,956
VIII-12 Total revenueRelated to mission $491,398$525,518
Part IX · Statement of functional expenses $587,779 across 10 lines filed
IX-7 Other salaries and wagesPrograms $361,385 · Management $40,154$401,539
IX-10 Payroll taxesPrograms $27,800 · Management $3,089$30,889
IX-11g Other fees for servicesPrograms $1,687 · Management $187$1,874
IX-12 Advertising and promotionPrograms $211 · Management $23$234
IX-13 Office expensesPrograms $8,042 · Management $894$8,936
IX-16 OccupancyPrograms $34,083 · Management $3,787$37,870
IX-22 Depreciation, depletion and amortizationPrograms $15,950$15,950
IX-23 InsurancePrograms $5,965 · Management $663$6,628
IX-24 Other expenses (24a–d)Programs $63,039 · Management $2,273$65,312
IX-24e All other expensesPrograms $16,692 · Management $1,855$18,547
IX-25 Total functional expensesPrograms $534,854 · Management $52,925 · Fundraising $0$587,779
Part X · Balance sheet $318,455 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $346,091$299,591
X-10c Land, buildings and equipment, netStart of year $31,113$18,864
X-16 Total assetsStart of year $378,254$318,455
X-17 Accounts payable and accrued expensesStart of year $870$3,332
X-26 Total liabilitiesStart of year $870$3,332
X-27 Net assets without donor restrictionsStart of year $377,384$315,123
X-32 Total net assets or fund balancesStart of year $377,384$315,123
X-33 Total liabilities and net assetsStart of year $378,254$318,455
Part XI · Reconciliation of net assets $315,123 net assets at year end
XI-1 Total revenue$525,518
XI-2 Total expenses$587,779
XI-3 Revenue less expenses−$62,261
XI-4 Net assets at start of year$377,384
XI-10 Net assets at end of year$315,123

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

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