Modesto Christian School INC

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $1,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Operate as a Christian School and provide education to students in the Modesto, ca area.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 150 volunteers and 94 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
0 of 6
filings with a surplus
Average deficit $1.7M a year · 91% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $104K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
85% of total assets
Concern: liabilities are 85% 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
$2.7M
-29% vs prior year
Spent
$3.0M
To programs
68%
Net assets
$309K
By yearFY2020–FY2025
Revenue
$2.7M
FY2025▼ -29%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.4M
FY2021$3.4M
FY2022−$5.3M
FY2023$3.3M
FY2024$3.8M
FY2025$2.7M
Expenses
$3.0M
FY2025▼ -28%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.5M
FY2021$3.4M
FY2022$3.8M
FY2023$3.7M
FY2024$4.1M
FY2025$3.0M
Net assets
$309K
FY2025▼ -48%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.2M
FY2021$10.1M
FY2022$1.3M
FY2023$914K
FY2024$588K
FY2025$309K

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2016.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $2.0M Management & general 31% · $913K Fundraising 1% · $39K

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

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Imm. Past PR
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Valerie Sutter’s $130K as Administrato is at the 52nd percentile of top reported officer pay among 3395 $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.

See Modesto Christian School INC executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates students in Modesto, CA as a Christian school.

Questions for Modesto Christian School INC

Tap to ask. Modesto Christian School INC sees how many people are interested.

Your first name shows with your question. Modesto Christian School INC answers here, for everyone.

1 program · $2.0M · in their own filed words · FY2024
01

Providing an exceptional learning environment for grades pre- KINDERGARTEN-12. The organization is committed to the educational development of each student and provides a spiritual foundation through biblical teaching and personal relationship with jesus christ.

$2.0Mprogram expense

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 2 funders$104K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Fees for servicesLn 2g$2.0M
Gifts and grantsLn 1h$641K
Other incomeLn 4–11$56K
Money outPt IX
$3.0M
Ln 25
Programscol B$2.0M
Managementcol C$913K
Fundraisingcol D$39K
Owns and owesPt X
$309K
net assets · Ln 32
Cash and savingsLn 1–2$146K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$641K
Fundraising eventsLn 1c$10K
Fees for servicesLn 2g$2.0M
Other incomeLn 4–11$56K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$146K
Cash and savings togetherLn 1–2$146K
Land, buildings, equipmentLn 10c$586K
Total assetsLn 16$2.1M
LiabilitiesLn 26$1.8M
Net assetsLn 32$309K
OperationsPt I, VI
EmployeesI 594
VolunteersI 6150
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
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$124K$146K
Land, buildings, equipmentLn 10c$662K$586K
Total assetsLn 16$2.4M$2.1M
LiabilitiesLn 26$1.8M$1.8M
Net assetsLn 32$588K$309K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.6M$969K$613K$32K
Other employee benefitsLn 9$197K$118K$75K$4K
Payroll taxesLn 10$133K$80K$51K$3K
Accounting feesLn 11c$13K$13K
Office expensesLn 13$3K$3K
Information technologyLn 14$58K$58K
OccupancyLn 16$258K$99K$159K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$77K$77K
InsuranceLn 23$41K$41K
Other expenses (24a–d)Ln 24$398K$398K
All other expensesLn 24e$173K$173K
Total functional expensesLn 25$3.0M$2.0M$913K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 6, 2026 $2.7M$3.0M−$280K$309K 990 PDF
FY2024Filed with the IRS Jan 15, 2025 $3.8M$4.1M−$326K$588K 990 PDF
FY2023Filed with the IRS Feb 15, 2024 $3.3M$3.7M−$434K$914K 990 PDF
FY2022Filed with the IRS May 15, 2023 −$5.3M$3.8M−$9.1M$1.3M 990 PDF
FY2021Filed with the IRS May 16, 2022 $3.4M$3.4M−$47K$10.1M 990 PDF
FY2020Filed with the IRS May 14, 2021 $3.4M$3.5M−$97K$10.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,687,133 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,080,102$640,504
I-9 Program service revenuePrior year $2,669,224$1,990,318
I-10 Investment income$0
I-11 Other revenuePrior year $54,757$56,311
I-12 Total revenuePrior year $3,804,083$2,687,133
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,659,776$1,944,932
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,470,131$1,021,801
I-18 Total expensesPrior year $4,129,907$2,966,733
I-19 Revenue less expensesPrior year −$325,824−$279,600
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-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,687,133 across 8 lines filed
Lines not itemized here account for $7,392 of total revenue; see the IRS return.
VIII-1c Fundraising events$10,000
VIII-1f All other contributions, gifts and grants$630,504
VIII-1h Total contributions, gifts and grants$640,504
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,990,318$1,990,318
VIII-6 Net rental income or lossUnrelated business −$3,762−$3,762
VIII-8 Net income from fundraising eventsExcluded from tax $14,838$14,838
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $37,317 · Unrelated business $526$37,843
VIII-12 Total revenueRelated to mission $2,027,635 · Unrelated business −$3,236 · Excluded from tax $22,230$2,687,133
Part IX · Statement of functional expenses $2,966,733 across 12 lines filed
IX-7 Other salaries and wagesPrograms $969,420 · Management $612,699 · Fundraising $32,247$1,614,366
IX-9 Other employee benefitsPrograms $118,467 · Management $75,029 · Fundraising $3,949$197,445
IX-10 Payroll taxesPrograms $79,603 · Management $50,856 · Fundraising $2,662$133,121
IX-11c Accounting feesManagement $12,917$12,917
IX-13 Office expensesManagement $2,646$2,646
IX-14 Information technologyPrograms $57,500$57,500
IX-16 OccupancyPrograms $99,117 · Management $158,842$257,959
IX-17 TravelPrograms $2,439$2,439
IX-22 Depreciation, depletion and amortizationPrograms $76,626$76,626
IX-23 InsurancePrograms $41,098$41,098
IX-24 Other expenses (24a–d)Programs $397,820$397,820
IX-24e All other expensesPrograms $172,796$172,796
IX-25 Total functional expensesPrograms $2,014,886 · Management $912,989 · Fundraising $38,858$2,966,733
Part X · Balance sheet $2,062,565 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $124,479$146,301
X-4 Accounts receivableStart of year $1,548,609$1,311,039
X-9 Prepaid expenses and deferred chargesStart of year $46,548$19,455
X-10c Land, buildings and equipment, netStart of year $662,397$585,770
X-16 Total assetsStart of year $2,382,033$2,062,565
X-17 Accounts payable and accrued expensesStart of year $188,034$148,824
X-19 Deferred revenueStart of year $1,588,844$1,435,172
X-25 Other liabilitiesStart of year $17,023$170,037
X-26 Total liabilitiesStart of year $1,793,901$1,754,033
X-27 Net assets without donor restrictionsStart of year $588,132$308,532
X-32 Total net assets or fund balancesStart of year $588,132$308,532
X-33 Total liabilities and net assetsStart of year $2,382,033$2,062,565
Part XI · Reconciliation of net assets $308,532 net assets at year end
XI-1 Total revenue$2,687,133
XI-2 Total expenses$2,966,733
XI-3 Revenue less expenses−$279,600
XI-4 Net assets at start of year$588,132
XI-10 Net assets at end of year$308,532

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.