Top Stone Christian School INC

Tax-deductible

New Milford, NJ501(c)(3)EducationEIN 83-0663821Revenue $528K in FY2024

On file with the IRS435 River Rd, 07646-1934 · New Milford, NJTax-exempt since Oct 2021School — 170(b)(1)(A)(ii)

This page gets seen. Tell your story. Claim this org.

Providing child care/nursery School service to the community.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $73K a year · 18% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$84K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$528K
+17% vs prior year
Spent
$461K
To programs
100%
Net assets
$171K
By yearFY2021–FY2024
Revenue
$528K
FY2024▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2021$26K
FY2022$247K
FY2023$450K
FY2024$528K
Expenses
$461K
FY2024▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$185K
FY2023$361K
FY2024$461K
Net assets
$171K
FY2024▲ +64%
Tap a bar for its year
Net assets by fiscal year
FY2021−$47K
FY2022$15K
FY2023$104K
FY2024$171K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2021.

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% · $461K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
V. President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Jin Hee Park’s $8K as Director is at the 7th 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.

See Top Stone Christian School INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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 15aNo

Programs and updates

Offers affordable childcare and nursery school services to the community.

Questions for Top Stone Christian School INC

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

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

Provided by the organization

Know this organization? Claim it to add your story

1 program · $461K · in their own filed words · FY2024
01

Providing preschool services to the residents living in new milford and nearby communities

$461Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$528K
Ln 12
Fees for servicesLn 2g$520K
Investment incomeLn 3$5K
Gifts and grantsLn 1h$4K
Money outPt IX
$461K
Ln 25
Programscol B$461K
Owns and owesPt X
$171K
net assets · Ln 32
Cash and savingsLn 1–2$227K
Total assetsLn 16$255K
LiabilitiesLn 26$84K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Government grantsLn 1e$4K
Fees for servicesLn 2g$520K
Investment incomeLn 3$5K
Total revenueLn 12$528K
Assets in detailPt X, end of year
CashLn 1$72K
SavingsLn 2$155K
Cash and savings togetherLn 1–2$227K
Land, buildings, equipmentLn 10c$28K
Total assetsLn 16$255K
LiabilitiesLn 26$84K
Net assetsLn 32$171K
OperationsPt I, VI
EmployeesI 518
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$165K$227K
Land, buildings, equipmentLn 10c$36K$28K
Total assetsLn 16$201K$255K
LiabilitiesLn 26$97K$84K
Net assetsLn 32$104K$171K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$229K$229K
Payroll taxesLn 10$26K$26K
Accounting feesLn 11c$4K$4K
Office expensesLn 13$5K$5K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$188K$188K
All other expensesLn 24e$746$746
Total functional expensesLn 25$461K$461K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $528K$461K$67K$171K 990 PDF
FY2023 $450K$361K$89K$104K 990 PDF
FY2022 $247K$185K$62K$15K 990 PDF
FY2021 $26K−$47K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2024 990 (6 parts)
Part I · Summary $528,178 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $25,000$3,885
I-9 Program service revenuePrior year $425,010$519,651
I-10 Investment income$4,642
I-11 Other revenue$0
I-12 Total revenuePrior year $450,010$528,178
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $187,136$254,371
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $152,783$207,070
I-18 Total expensesPrior year $339,919$461,441
I-19 Revenue less expensesPrior year $110,091$66,737
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $528,178 across 5 lines filed
VIII-1e Government grants$3,885
VIII-1h Total contributions, gifts and grants$3,885
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $519,651$519,651
VIII-3 Investment incomeRelated to mission $4,642$4,642
VIII-12 Total revenueRelated to mission $524,293$528,178
Part IX · Statement of functional expenses $461,441 across 8 lines filed
IX-7 Other salaries and wagesPrograms $228,812$228,812
IX-10 Payroll taxesPrograms $25,559$25,559
IX-11c Accounting feesPrograms $4,198$4,198
IX-13 Office expensesPrograms $5,254$5,254
IX-22 Depreciation, depletion and amortizationPrograms $7,458$7,458
IX-23 InsurancePrograms $1,322$1,322
IX-24 Other expenses (24a–d)Programs $188,092$188,092
IX-24e All other expensesPrograms $746$746
IX-25 Total functional expensesPrograms $461,441 · Management $0 · Fundraising $0$461,441
Part X · Balance sheet $255,215 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $165,173$72,193
X-2 Savings and temporary cash investments$154,642
X-10c Land, buildings and equipment, netStart of year $35,839$28,380
X-16 Total assetsStart of year $201,012$255,215
X-17 Accounts payable and accrued expenses$17,546
X-19 Deferred revenueStart of year $33,535$31,880
X-24 Unsecured notes and loans payableStart of year $63,253$33,253
X-25 Other liabilities$1,575
X-26 Total liabilitiesStart of year $96,788$84,254
X-27 Net assets without donor restrictionsStart of year $104,224$170,961
X-32 Total net assets or fund balancesStart of year $104,224$170,961
X-33 Total liabilities and net assetsStart of year $201,012$255,215
Part XI · Reconciliation of net assets $170,961 net assets at year end
XI-1 Total revenue$528,178
XI-2 Total expenses$461,441
XI-3 Revenue less expenses$66,737
XI-4 Net assets at start of year$104,224
XI-10 Net assets at end of year$170,961

Form 990 e-file (XML) FY2024 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.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

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.