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Cornerstone Christian School

  • Camden, SC
  • Tax-exempt since Sept. 2012
  • EIN: 45-2431234

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Elementary, Secondary Education, K - 12 (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

Summary charts: organization finances over time

Revenue
$459k (2023)

Expenses
$513k (2023)

Total Assets
$383k (2023)

Total Liabilities
$20 (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$458,761
Expenses
$513,111
Net Income
-$54,350
Net Assets
$382,946
Notable Sources of Revenue Percent of Total Revenue
Contributions $91,337
19.9%
Program Services $364,335
79.4%
Investment Income $3,089
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $352,096
68.6%
Assets/Debt
Total Assets $382,966
Total Liabilities $20
Net Assets $382,946
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Lise Gainey (Board Member) $0 $0 $0
Margaret Gulledge (Board Member) $0 $0 $0
Whit Gulledge (Secretary) $0 $0 $0
Angie Melvin (Board Member) $0 $0 $0
Jill Sheorn (Board Member) $0 $0 $0
Stephen Sheorn (Board Member) $0 $0 $0
Janet Etters (Headmaster B) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 10, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$688,177
Expenses
$441,269
Net Income
$246,908
Net Assets
$437,590
Notable Sources of Revenue Percent of Total Revenue
Contributions $371,215
53.9%
Program Services $316,915
46.1%
Investment Income $47
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $272,070
61.7%
Assets/Debt
Total Assets $437,624
Total Liabilities $34
Net Assets $437,590
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Janet Etters (Headmaster B) $29,875 $0 $0
Margaret Gulledge (Board Member) $0 $0 $0
Whit Gulledge (Secretary) $0 $0 $0
Angie Melvin (Board Member) $0 $0 $0
Jill Sheorn (Board Member) $0 $0 $0
Stephen Sheorn (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on June 30, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$429,310
Expenses
$308,261
Net Income
$121,049
Net Assets
$190,929
Notable Sources of Revenue Percent of Total Revenue
Contributions $112,494
26.2%
Program Services $316,136
73.6%
Investment Income $101
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $579
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $19,505
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $148,192
48.1%
Assets/Debt
Total Assets $190,929
Total Liabilities $0
Net Assets $190,929
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Janet Etters (Headmaster B) $0 $0 $0
Margaret Gulledge (Board Member) $0 $0 $0
Angie Melvin (Board Member) $0 $0 $0
Jill Sheorn (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 14, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
View Filing (2 of 2)

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$234,075
Expenses
$182,335
Net Income
$51,740
Net Assets
$69,880
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,600
22.9%
Program Services $170,933
73.0%
Investment Income $2
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $9,540
4.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $21,426
11.8%
Professional Fundraising Fees $0
Other Salaries and Wages $84,729
46.5%
Assets/Debt
Total Assets $69,880
Total Liabilities $0
Net Assets $69,880
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Janet Etters (Headmaster B) $0 $0 $0
Margaret Gulledge (Board Member) $0 $0 $0
Angie Melvin (Board Member) $0 $0 $0
Jill Sheorn (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 14, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
990-EZ
Filed on Sept. 14, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$158,721
Expenses
$153,700
Net Income
$5,021
Net Assets
$18,140
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $148,292
93.4%
Investment Income $2
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,427
6.6%
Assets/Debt
Total Assets $18,140
Total Liabilities $0
Net Assets $18,140
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Janet Etters (Headmaster B) $22,480 $0
Jill Sheorn (Board Member) $0 $0
Angie Melvin (Board Member) $0 $0
Margaret Gulledge (Board Member) $0 $0
+ View more people

Document Links

990-EZ
Filed on Sept. 14, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
View Filing (2 of 2)

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$135,553
Expenses
$147,928
Net Income
-$12,375
Net Assets
-$28,647
Notable Sources of Revenue Percent of Total Revenue
Contributions $132,788
98.0%
Program Services $0
Investment Income $0
Net Fundraising $2,765
2.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $11,328
Total Liabilities $39,975
Net Assets -$28,647
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Janet Etters (Headmaster Board Member) $21,120 $0
Jill Sheorn (Board Member) $0 $0
Angie Melvin (Board Member) $0 $0
Margaret Gulledge (Board Member) $0 $0
+ View more people

Document Links

990-EZ
Filed on March 12, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$166,738
Expenses
$151,676
Net Income
$15,062
Net Assets
-$16,272
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,894
6.5%
Program Services $155,843
93.5%
Investment Income $1
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $16,272
Total Liabilities $32,544
Net Assets -$16,272
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Janet Etters (Headmaster Board Member) $0 $0
Jill Sheorn (Board Member) $0 $0
Angie Melvin (Board Member) $0 $0
Margaret Gulledge (Board Member) $0 $0
+ View more people

Document Links

990-EZ
Filed on Feb. 27, 2018

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$172,516
Expenses
$194,279
Net Income
-$21,763
Net Assets
-$31,334
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $159,374
92.4%
Investment Income $6
0.0%
Net Fundraising $7,750
4.5%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $20,953
Total Liabilities $52,287
Net Assets -$31,334
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Janet Etters (Headmaster Board Member) $0 $0
Jill Sheorn (Board Member) $0 $0
Angie Melvin (Board Member) $0 $0
Margaret Gulledge (Board Member) $0 $0
+ View more people

Document Links

990-EZ
Filed on March 9, 2017

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$144,153
Expenses
$148,372
Net Income
-$4,219
Net Assets
-$9,571
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,935
4.8%
Program Services $129,198
89.6%
Investment Income $7
0.0%
Net Fundraising $8,013
5.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $20,953
Total Liabilities $30,524
Net Assets -$9,571
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Janet C Etters (Teacher Headmaster Board Member) $0 $0
Jill Sheorn (Board Member) $0 $0
Derek Abart (Board Member) $0 $0
Angie Melvin (Board Member) $0 $0
+ View more people

Document Links

990-EZ
Filed on Jan. 30, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$131,462
Expenses
$136,814
Net Income
-$5,352
Net Assets
-$5,352
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,972
6.8%
Program Services $122,352
93.1%
Investment Income $8
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $130
0.1%
Assets/Debt
Total Assets $21,820
Total Liabilities $27,172
Net Assets -$5,352
Other
Operated a school
Compensation
Key Employees and Officers Compensation Other
Janet C Etters (Teacher Headmaster Board Member) $24,700 $0
Jill Sheorn (Board Member) $0 $0
Derek Abart (Board Member) $0 $0
Angie Melvin (Board Member) $0 $0
+ View more people

Document Links

990-EZ
Filed on Feb. 23, 2015

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$117,603
Expenses
$116,838
Net Income
$765
Net Assets
$20,268
Notable Sources of Revenue Percent of Total Revenue
Contributions $117,603
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $32,593
27.9%
Professional Fundraising Fees $0
Other Salaries and Wages $34,639
29.6%
Assets/Debt
Total Assets $27,795
Total Liabilities $7,527
Net Assets $20,268

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$98,076
Expenses
$84,802
Net Income
$13,274
Net Assets
$19,503
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,741
2.8%
Program Services $93,384
95.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,951
2.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $21,320
25.1%
Professional Fundraising Fees $0
Other Salaries and Wages $17,988
21.2%
Assets/Debt
Total Assets $25,909
Total Liabilities $6,406
Net Assets $19,503

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$41,241
Expenses
$25,879
Net Income
$15,362
Net Assets
$11,068
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,294
10.4%
Program Services $36,947
89.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $3,900
15.1%
Professional Fundraising Fees $0
Other Salaries and Wages $4,195
16.2%
Assets/Debt
Total Assets $12,635
Total Liabilities $1,567
Net Assets $11,068

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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