Salem Christian School

Gum Spring, VA
Tax-exempt since Dec. 2002
EIN: 54-1818309

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Type of Nonprofit

Designated as a 501(c)(3) 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 / Primary, Elementary Schools (NTEE)

Donations to this organization are tax deductible.

Details

According to its Jan. 2024 tax filing, this nonprofit:

Operated a school

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

Revenue

$572k (2024)

Expenses

$777k (2024)

Total Assets

$414k (2024)

Total Liabilities

$275k (2024)

Source: Form 990 tax filings from 2012 to 2024

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 Jan.
2024

Revenue

$571,802

Expenses

$776,940

Net Income

-$205,138

Net Assets

$139,454

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$72,552	12.7%
Program Services	$488,427	85.4%
Investment Income	$123	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$10,700	1.9%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$36,146	4.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$558,318	71.9%

Assets/Debt
Total Assets	$414,284
Total Liabilities	$274,830
Net Assets	$139,454

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
Norman T Brooking (Board Member Admin)	$0	$0	$0
William Rooney (Board Member)	$0	$0	$0
Regan Davidson (Board Member)	$0	$0	$0

990

Filed on June 13, 2024

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Jan.
2023

Revenue

$865,593

Expenses

$771,160

Net Income

$94,433

Net Assets

$365,147

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$54,388	6.3%
Program Services	$800,691	92.5%
Investment Income	$101	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$10,413	1.2%
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$34,771	4.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$539,593	70.0%

Assets/Debt
Total Assets	$648,151
Total Liabilities	$283,004
Net Assets	$365,147

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
Norman T Brooking (Board Member Admin)	$34,771	$0	$0
William Rooney (Board Member)	$0	$0	$0
Regan Davidson (Board Member)	$0	$0	$0

990

Filed on June 12, 2023

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Jan.
2022

Revenue

$841,018

Expenses

$654,226

Net Income

$186,792

Net Assets

$366,410

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$22,865	2.7%
Program Services	$807,625	96.0%
Investment Income	$22	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$8,200	1.0%
Net Fundraising	$2,306	0.3%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$30,822	4.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$480,123	73.4%

Assets/Debt
Total Assets	$617,756
Total Liabilities	$251,346
Net Assets	$366,410

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
N Todd Brooking (Board Member Administrator)	$30,822	$0	$0
William Rooney (Board Member)	$0	$0	$0

990

Filed on May 24, 2022

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

View Filing

Schedules ▼

XML

Fiscal Year Ending Jan.
2021

Revenue

$633,945

Expenses

$567,572

Net Income

$66,373

Net Assets

$201,861

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$40,596	6.4%
Program Services	$590,197	93.1%
Investment Income	$118	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$3,034	0.5%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$30,000	5.3%
Professional Fundraising Fees	$0
Other Salaries and Wages	$400,927	70.6%

Assets/Debt
Total Assets	$563,352
Total Liabilities	$361,491
Net Assets	$201,861

Operated a school

Compensation

Key Employees and Officers	Compensation	Related	Other
N Todd Brooking (Board Member & Administrator)	$30,000	$0	$0
William Rooney (Board Member)	$0	$0	$0
Gary Wright (Board Member)	$0	$0	$0

990

Filed on May 12, 2021

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

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Jan.
2020

Revenue

$715,075

Expenses

$735,591

Net Income

-$20,516

Net Assets

$135,488

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$241,191	33.7%
Program Services	$470,105	65.7%
Investment Income	$297	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$3,482	0.5%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$30,000	4.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$410,626	55.8%

Assets/Debt
Total Assets	$448,026
Total Liabilities	$312,538
Net Assets	$135,488

990

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

PDF

Fiscal Year Ending Jan.
2019

Revenue

$615,611

Expenses

$583,229

Net Income

$32,382

Net Assets

$156,004

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$82,603	13.4%
Program Services	$528,950	85.9%
Investment Income	$267	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$3,791	0.6%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$28,437	4.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$391,269	67.1%

Assets/Debt
Total Assets	$225,528
Total Liabilities	$69,524
Net Assets	$156,004

990

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

PDF

Fiscal Year Ending Jan.
2018

Revenue

$586,223

Expenses

$546,337

Net Income

$39,886

Net Assets

$123,576

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$102,223	17.4%
Program Services	$475,911	81.2%
Investment Income	$32	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$8,057	1.4%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$27,951	5.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$375,951	68.8%

Assets/Debt
Total Assets	$193,269
Total Liabilities	$69,693
Net Assets	$123,576

990

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

PDF

Fiscal Year Ending Jan.
2017

Revenue

$544,496

Expenses

$536,512

Net Income

$7,984

Net Assets

$83,608

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$53,786	9.9%
Program Services	$483,403	88.8%
Investment Income	$160	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$7,147	1.3%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$25,009	4.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$352,324	65.7%

Assets/Debt
Total Assets	$147,981
Total Liabilities	$64,373
Net Assets	$83,608

990

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

PDF

Fiscal Year Ending Jan.
2016

Revenue

$539,876

Expenses

$535,952

Net Income

$3,924

Net Assets

$75,193

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$43,623	8.1%
Program Services	$486,305	90.1%
Investment Income	$72	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$9,876	1.8%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$19,662	3.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$382,155	71.3%

Assets/Debt
Total Assets	$135,034
Total Liabilities	$59,841
Net Assets	$75,193

990

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

PDF

PDF (2 of 2)

Fiscal Year Ending Jan.
2015

Revenue

$614,178

Expenses

$589,253

Net Income

$24,925

Net Assets

$71,269

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$57,854	9.4%
Program Services	$544,963	88.7%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$11,315	1.8%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$46	0.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$48,385	8.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$384,241	65.2%

Assets/Debt
Total Assets	$126,915
Total Liabilities	$55,646
Net Assets	$71,269

990

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

PDF

Fiscal Year Ending Jan.
2014

Revenue

$613,120

Expenses

$602,854

Net Income

$10,266

Net Assets

$46,344

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$86,366	14.1%
Program Services	$515,020	84.0%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$11,722	1.9%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$12	0.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$47,766	7.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$419,219	69.5%

Assets/Debt
Total Assets	$100,054
Total Liabilities	$53,710
Net Assets	$46,344

990

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

PDF

Fiscal Year Ending Jan.
2013

Revenue

$651,802

Expenses

$656,048

Net Income

-$4,246

Net Assets

$35,260

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$95,349	14.6%
Program Services	$542,302	83.2%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$14,151	2.2%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$51,686	7.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$433,041	66.0%

Assets/Debt
Total Assets	$84,420
Total Liabilities	$49,160
Net Assets	$35,260

990

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

PDF

Fiscal Year Ending Jan.
2012

Revenue

$693,036

Expenses

$673,677

Net Income

$19,359

Net Assets

$39,476

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$103,336	14.9%
Program Services	$562,069	81.1%
Investment Income	$36	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$27,595	4.0%
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$51,032	7.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$439,400	65.2%

Assets/Debt
Total Assets	$83,043
Total Liabilities	$43,567
Net Assets	$39,476

990

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

PDF

Fiscal Year Ending Jan.
2011

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

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

PDF

Fiscal Year Ending Jan.
2010

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

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

PDF

Fiscal Year Ending Dec.
2008

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-EZ

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

PDF

Fiscal Year Ending Jan.
2008

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

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

PDF

Fiscal Year Ending Jan.
2007

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

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.

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Types of Nonprofits

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By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
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Updated December 20, 2024

Salem Christian School

Organization summary

Type of Nonprofit

Details

Summary charts: organization finances over time

Revenue $572k (2024)

Expenses $777k (2024)

Total Assets $414k (2024)

Total Liabilities $275k (2024)

Tax Filings by Year

Fiscal Year Ending Jan. 2024

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Jan. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Jan. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Jan. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Jan. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Jan. 2012

Extracted Financial Data

Revenue

$572k (2024)

Expenses

$777k (2024)

Total Assets

$414k (2024)

Total Liabilities

$275k (2024)

Fiscal Year Ending Jan.
2024

Fiscal Year Ending Jan.
2023

Fiscal Year Ending Jan.
2022

Fiscal Year Ending Jan.
2021

Fiscal Year Ending Jan.
2020

Fiscal Year Ending Jan.
2019

Fiscal Year Ending Jan.
2018

Fiscal Year Ending Jan.
2017

Fiscal Year Ending Jan.
2016

Fiscal Year Ending Jan.
2015

Fiscal Year Ending Jan.
2014

Fiscal Year Ending Jan.
2013

Fiscal Year Ending Jan.
2012

Fiscal Year Ending Jan.
2011

Fiscal Year Ending Jan.
2010

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Jan.
2008

Fiscal Year Ending Jan.
2007