Southeast Christian School

IRS exemption revoked

Parker, COUnknown exempt organization EIN 81-0978501Revenue $4.5M in FY2021

On file with the IRSsechristianschool.org9650 Jordan Road · Parker, CO

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Soli Deo Gloria - To provide a Christ-centered education for the glory of God alone (Eph. 4:12).

80¢ of each $1 spent went to programs.
Run by 108 volunteers and 82 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $316K a year · 8% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$128K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $95K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$384K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.5M
+31% vs prior year
Spent
$4.0M
To programs
80%
Net assets
$1.2M
By yearFY2020–FY2021
Revenue
$4.5M
FY2021▲ +31%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.4M
FY2021$4.5M
Expenses
$4.0M
FY2021▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.3M
FY2021$4.0M
Net assets
$1.2M
FY2021▲ +68%
Tap a bar for its year
Net assets by fiscal year
FY2020$717K
FY2021$1.2M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $3.2M Management & general 18% · $715K Fundraising 2% · $90K

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

8 people listed on the 990; $128K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Head of School
$128,241Pt VII · Sec A
Treasurer of the Board
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chairman of the Board
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Michelle Davis$128,241$108,790

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.

See Southeast Christian School executive salaries →

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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

Offers Christ-centered education for students.

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Provided by the organization

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2 programs · $3.2M · in their own filed words · FY2020
01

Preschool-8th School

Continued work on developing the Strategic Plan in collaboration with the SCS Board, Parent Advisory Council (PAC), and School Advisory and Leadership Team (SALT); maintained excellent student STAR testing results in-spite of COVID-19 and distance learning; developed a distance learning program supporting synchronous, hybrid learning…

$3.2Mprogram expense
02

Parent Community Organization

Hosted the following events for students, families, and staff: Back-to-school picnic, teacher appreciation events, teacher gift cards for academic use in classrooms, stocked the staff lounge with snacks and drinks, Spirit Nights, Room Mom gifts, used clothing sales, teacher meals during conferences, SCRIP gift cards sales, continued to…

Pt IX · col B

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 3 funders$95K
See all 3 funders →
Grants paid · 2 grants · $1.2M · 2019–2020
Unitemized GrantFY2020$739,997
Unitemized GrantFY2019$499,744

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Fees for servicesLn 2g$3.6M
Gifts and grantsLn 1h$941K
Other incomeLn 4–11$6K
Money outPt IX
$4.0M
Ln 25
Programscol B$3.2M
Managementcol C$715K
Fundraisingcol D$90K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.6M
LiabilitiesLn 26$384K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$941K
Government grantsLn 1e$519K
Noncash giftsLn 1g$13K
Fees for servicesLn 2g$3.6M
Investment incomeLn 3$14
Other incomeLn 4–11$6K
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$1.0M
SavingsLn 2$71K
Cash and savings togetherLn 1–2$1.1M
Land, buildings, equipmentLn 10c$414K
Total assetsLn 16$1.6M
LiabilitiesLn 26$384K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 582
VolunteersI 6108
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$693K$1.1M
Land, buildings, equipmentLn 10c$271K$414K
Total assetsLn 16$1.2M$1.6M
LiabilitiesLn 26$473K$384K
Net assetsLn 32$717K$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$740K$740K
Pay of current officers, directors and key staffLn 5$138K$62K$59K$17K
Other salaries and wagesLn 7$2.1M$1.6M$364K$73K
Pension plan contributionsLn 8$213$202$11
Other employee benefitsLn 9$274K$257K$17K
Payroll taxesLn 10$164K$155K$8K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$54K$35K$19K
Advertising and promotionLn 12$39K$39K
Office expensesLn 13$13K$12K$674
Information technologyLn 14$43K$38K$5K
OccupancyLn 16$169K$169K
Conferences, conventions and meetingsLn 19$195$195
InterestLn 20$180$180
Depreciation, depletion and amortizationLn 22$71K$67K$4K
InsuranceLn 23$21K$16K$5K
Other expenses (24a–d)Ln 24$201K$194K$7K
All other expensesLn 24e$6K$6K$10
Total functional expensesLn 25$4.0M$3.2M$715K$90K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $4.5M$4.0M$489K$1.2M 990 PDF
FY2020 $3.4M$3.3M$144K$717K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $4,503,624 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $545,099$940,780
I-9 Program service revenuePrior year $2,875,982$3,557,268
I-10 Investment incomePrior year $138$14
I-11 Other revenuePrior year $27,840$5,562
I-12 Total revenuePrior year $3,449,059$4,503,624
I-13 Grants and similar amounts paidPrior year $499,744$739,997
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,195,616$2,638,947
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $609,953$635,773
I-18 Total expensesPrior year $3,305,313$4,014,717
I-19 Revenue less expensesPrior year $143,746$488,907
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,503,624 across 7 lines filed
Lines not itemized here account for $5,562 of total revenue; see the IRS return.
VIII-1e Government grants$519,281
VIII-1f All other contributions, gifts and grants$421,499
VIII-1g Noncash contributions (included above)$12,897
VIII-1h Total contributions, gifts and grants$940,780
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,557,268$3,557,268
VIII-3 Investment incomeExcluded from tax $14$14
VIII-12 Total revenueRelated to mission $3,561,720 · Unrelated business $0 · Excluded from tax $1,124$4,503,624
Part IX · Statement of functional expenses $4,014,717 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $739,997$739,997
IX-5 Pay of current officers, directors and key staffPrograms $62,253 · Management $59,486 · Fundraising $16,601$138,340
IX-7 Other salaries and wagesPrograms $1,625,539 · Management $364,030 · Fundraising $72,769$2,062,338
IX-8 Pension plan contributionsPrograms $202 · Management $11$213
IX-9 Other employee benefitsPrograms $257,227 · Management $17,164$274,391
IX-10 Payroll taxesPrograms $155,482 · Management $8,183$163,665
IX-11b Legal feesManagement $4,038$4,038
IX-11c Accounting feesManagement $14,657$14,657
IX-11g Other fees for servicesPrograms $35,345 · Management $18,710$54,055
IX-12 Advertising and promotionManagement $39,104$39,104
IX-13 Office expensesPrograms $12,336 · Management $674$13,010
IX-14 Information technologyPrograms $37,946 · Management $4,604$42,550
IX-16 OccupancyManagement $169,468$169,468
IX-19 Conferences, conventions and meetingsFundraising $195$195
IX-20 InterestManagement $180$180
IX-22 Depreciation, depletion and amortizationPrograms $67,368 · Management $3,546$70,914
IX-23 InsurancePrograms $16,104 · Management $4,585$20,689
IX-24 Other expenses (24a–d)Programs $194,143 · Management $6,608$200,751
IX-24e All other expensesPrograms $6,152 · Management $10$6,162
IX-25 Total functional expensesPrograms $3,210,094 · Management $715,058 · Fundraising $89,565$4,014,717
Part X · Balance sheet $1,589,680 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $616,667$1,031,607
X-2 Savings and temporary cash investmentsStart of year $76,109$71,452
X-3 Pledges and grants receivable$47,485
X-4 Accounts receivableStart of year $72,807$15,437
X-9 Prepaid expenses and deferred chargesStart of year $153,872$9,905
X-10c Land, buildings and equipment, netStart of year $270,580$413,794
X-16 Total assetsStart of year $1,190,035$1,589,680
X-17 Accounts payable and accrued expensesStart of year $10,561$103,292
X-19 Deferred revenueStart of year $101,628$280,735
X-24 Unsecured notes and loans payableStart of year $361,100$0
X-26 Total liabilitiesStart of year $473,289$384,027
X-27 Net assets without donor restrictionsStart of year $611,323$1,101,462
X-28 Net assets with donor restrictionsStart of year $105,423$104,191
X-32 Total net assets or fund balancesStart of year $716,746$1,205,653
X-33 Total liabilities and net assetsStart of year $1,190,035$1,589,680
Part XI · Reconciliation of net assets $1,205,653 net assets at year end
XI-1 Total revenue$4,503,624
XI-2 Total expenses$4,014,717
XI-3 Revenue less expenses$488,907
XI-4 Net assets at start of year$716,746
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,205,653

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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