SALISBURY CHRISTIAN SCHOOL INC (EIN 520937411) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1966

Legal Domicile

Principal Officer

KRISTI HAMMOND

Phone

4105464125

Tax Period

2024-07-01 to 2025-06-30

SALISBURY CHRISTIAN SCHOOL INC, founded in 1966, is a community nonprofit in the Education sector that reported $9.6M in total revenue in fiscal year 2024. Revenue surged 45% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.5M, a strong 26% operating margin.

Mission

CHRISTIAN SCHOOL - TO EDUCATE CHILDREN FROM PRE-SCHOOL THROUGH GRADE 12.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,656,375

Program Service Revenue $5,787,842

Investment Income $125,371

Other Revenue $75,522

TOTAL REVENUE $9,645,110

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,320,310

Fundraising Expenses $0

Program Expenses $6,028,891

Other Expenses $1,817,342

TOTAL EXPENSES $7,137,652

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,645,110	$6,638,668	+0.5%
Expenses	$7,137,652	$6,444,332	+0.1%
Net Income	$2,507,458	$194,336	+11.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

203

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$245,557

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN MCTERNAN	CHAIRMAN	5.00	Officer Director	$0	$0	$0
KRISTI HAMMOND	TREASURER	5.00	Officer Director	$0	$0	$0
JUDY MILLS	SECRETARY	5.00	Officer Director	$0	$0	$0
JUSTIN BARNES	DIRECTOR	5.00	Director	$0	$0	$0
AJ TUCKER	DIRECTOR	5.00	Director	$0	$0	$0
CATHY TOWNSEND	DIRECTOR	5.00	Director	$0	$0	$0
PAUL WILSON	VICE CHAIRMAN	5.00	Officer Director	$0	$0	$0
JOE KELLY	DESIGNATED PASTOR MEMBER	5.00	Director	$0	$0	$0
KELLEY RUSH	DIRECTOR	5.00	Director	$0	$0	$0
KARA LAYFIELD	DIRECTOR	5.00	Director	$0	$0	$0
NICOLE VONPARIS	PTF REPRESENTATIVE	5.00	Director	$0	$0	$0
STEVEN LAMKIN	HEAD OF SCHOOL	40.00	Officer	$113,760	$0	$113,760
SALLIE MAGEE	BUSINESS MANAGER	40.00	Officer	$61,110	$0	$61,110
CHERYL TOLBERT	DIRECTOR OF DEVELOPMENT	40.00	Officer	$70,687	$0	$70,687

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$9,645,110	$7,137,652	$10,666,628	$2,507,458
2024	$6,638,668	$6,444,332	$7,907,002	$194,336
2023	$5,864,541	$5,762,333	$7,816,929	$102,208
2022	$5,239,580	$4,964,357	$7,493,409	$275,223
2021	$5,685,062	$4,603,878	$6,624,359	$1,081,184
2020	$4,421,109	$4,666,204	$6,048,290	$-245,095
2019	$4,659,467	$5,029,302	$5,935,547	$-369,835
2018	$4,492,999	$4,604,716	$6,295,562	$-111,717

SALISBURY CHRISTIAN SCHOOL INC