2024-05-14T16:48:18-04:00 2023-06-30 611036216 WILLIAM S WETTERER & CO PSC 9700 ORMSBY STATION ROAD LOUISVILLE KY 40223 990 2022-07-01 202918651 PORTLAND CHRISTIAN SCHOOL SYSTEM INC PORT 5024293727 8509 WESTPORT RD LOUISVILLE KY 40242 WILL NETHERY DIRECTOR OF FINANCE 5024293727 2023-05-14 true WILL NETHERY 999009999 false E DANIEL CLIFT CPA P01253769 5024915550 2024-05-14 2022 2023-04-26 12:10:37Z EXTENSION GRANTED TO 51524 JOSH LESAGE 8509 WESTPORT ROAD LOUISVILLE KY 40242 16489098 false X WWW.PORTLANDCHRISTIAN.ORG X 2005 KY PORTLAND CHRISTIAN SCHOOL IS COMMITTED TO HONORING OUR LORD AND SAVIOR JESUS CHRIST, THE CREATOR OF ALL THINGS, WITH A LEARNING ENVIRONMENT THAT IS BASED ON BIBLICAL PRINCIPLES AND IS INTELLECTUALLY STIMULATING. 18 15 133 60 0 4031758 7632827 4414985 5503971 -54996 350517 148 32323 8391895 13519638 1321660 1588220 0 2729285 3173996 0 128618 1609230 2225283 5660175 6987499 2731720 6532139 10947689 15085430 4406116 2015452 6541573 13069978 PORTLAND CHRISTIAN SCHOOL IS COMMITTED TO HONORING OUR LORD AND SAVIOR JESUS CHRIST, THE CREATOR OF ALL THINGS, WITH A LEARNING ENVIRONMENT THAT IS BASED ON BIBLICAL PRINCIPLES AND IS INTELLECTUALLY STIMULATING. false false 6104217 1588220 5503971 PORTLAND CHRISTIAN SCHOOL ("PCS") PROVIDES PRE-K THROUGH GRADE 12 EDUCATION AT OUR TWO CAMPUSES IN LOUISVILLE, KY. THE SCHOOL WAS FOUNDED IN 1924 UPON THE FACT THAT "THE FEAR OF THE LORD IS THE BEGINNING OF KNOWLEDGE." OUR FACULTY AND STAFF ARE COMPRISED OF CHRISTIANS WHO ARE DEDICATED TO SERVING GOD AND YOUTH. OUR CURRENT ENROLLMENT CONSISTS OF APPROXIMATELY 470 STUDENTS ON OUR K-12 CAMPUS, AND APPROXIMATELY 100 STUDENTS AT OUR "LITTLE SCHOOL" (PRE-K) CAMPUS. THE SCHOOL IS ACCREDITED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). PCS PROVIDES A WIDE RANGE OF PROGRAMS AND EXPERIENCES FOR ITS STUDENT BODY, INCLUDING AP COURSES, PERFORMING ARTS, ATHLETICS, CLUBS, MISSION TRIPS, AND MORE, AND EMPLOYS APPROXIMATELY 100 FULL TIME AND PART TIME FACULTY AND STAFF. 6104217 true true false false false false false false false false true false false true true false false false true false false false false false true false false true true false false false false false false false true false true false false false false false false false false true 35 0 true 133 true false false false false false false false false false false false false X 18 15 true false false false false true false true true false false true true true true true true true true false KY X WILL NETHERY 5024293727 8509 WESTPORT RD LOUISVILLE KY 40242 DAN WILSON DEVELOPMENT 40.00 X 71076 0 0 WILL NETHERY DIRECTOR OF 40.00 X 63214 0 0 DEBORAH SPRINKLE LS DIRECTOR 40.00 X 42745 0 0 ASHLEY CARPENTER TEACHER REPR 40.00 X 26517 0 0 HOUSTON COCKRELL BOARD MEMBER 2.00 X 0 0 0 DANIEL GRIMES ALUMNI REPRE 2.00 X 0 0 0 NATHAN GRIMES BOARD MEMEBR 2.00 X 0 0 0 BILL HEID BOARD MEMBER 2.00 X 0 0 0 GENE HEID BOARD MEMBER 2.00 X 0 0 0 HAL HEINER BOARD MEMBER 2.00 X 0 0 0 BEN HOEHLER BOARD MEMBER 2.00 X 0 0 0 JIM LOWRY BOARD MEMBER 2.00 X 0 0 0 BOB LYON BOARD MEMBER 2.00 X 0 0 0 DOUG MICHAEL BOARD MEMBER 2.00 X 0 0 0 DAN MILLER SECRETARY 2.00 X 0 0 0 RAY MITCHELL BOARD MEMBER 2.00 X 0 0 0 JOE MORRISON BOARD MEMBER 2.00 X 0 0 0 PHILLIP MULLINS BOARD MEMBER 2.00 X 0 0 0 AMY PORTER BOARD MEMBER 2.00 X 0 0 0 DANNY TAYLOR BOARD CHAIRM 2.00 X 0 0 0 JOSH LESAGE EXECUTIVE DI 40.00 X 0 0 0 203552 false false false 66562 7566265 2558844 7632827 TUITION AND FEES 4931117 4931117 STUDENT ACTIVITIES 303575 303575 AUXILIARY PROGRAMS 217406 217406 RENTAL INCOME 51873 51873 5503971 121405 121405 2046540 1118117 2159465 776080 -112925 342037 229112 342037 -112925 63829 33915 29914 MISCELLANEOUS INCOME 2409 2409 2409 13519638 5848417 8480 50015 50015 1538205 1538205 2919438 2452328 379527 87583 30679 24850 4909 920 223879 181342 35821 6716 18430 18430 14206 14206 27699 27699 36230 36230 211354 211354 179295 168611 10684 836 836 125537 125537 260591 260591 54256 54256 OPERATIONS AND MAINTENANC 348626 348626 STUDENT ACTIVITY EXPENSES 329874 329874 ADMINISTRATIVE EXPENSES 208296 208296 AUXILIARY PROGRAM EXPENSE 198678 198678 211375 177976 33399 6987499 6104217 754664 128618 1796212 780843 15962 30590 815077 58905 40850 8290 43820 9088017 1682828 6946460 7405189 1010624 1306783 5773514 10947689 15085430 295376 989219 710819 865742 3276633 47387 123288 113104 4406116 2015452 X 6482561 13012910 59012 57068 6541573 13069978 10947689 15085430 6532139 -3734 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1504949 1504949 6743227 1252935 5490292 839841 429893 409948 7405189 CONSTRUCTION IN PROGRESS 5681396 ACCRUED INCOME 92118 5773514 2020 ESRP LIABILITY (ACA PENALTY) 113104 113104 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE POLICY IS STATED IN OUR ENROLLMENT MATERIALS AVAILABLE ON OUR WEBSITE AT WWW.PORLANDCHRISTIAN.ORG. IT IS INCLUDED IN EVERY ADMISSIONS PACKET THAT IS GIVEN TO PROSPECTIVE FAMILIES. IT IS ALSO INCLUDED IN SOME NEWSPAPER ADVERTISING. GOLF SCRAMBLE 39949 39949 16022 3938 CELEBRATION DIN 23880 23880 10369 3586 63829 63829 26391 7524 33915 29914 false PORTLAND FOUNDATION 8509 WESTPORT RD LOUISVILLE KY 40242 821574622 501C3 50000 CHARITABLE DONATION FINANCIAL AID FOR TUITION 185 777992 STAFF DISCOUNT 81 535800 PIF DISCOUNT 76 18562 SCHOLARSHIP 2 16825 OTHER DISCOUNTS 15 56499 MULTI CHILD DISCOUNTS 161 132527 PAULA GRIMES SPOUSE EMPLOYEE false TARALYN ROUGH SPOUSE EMPLOYEE false ABBY MULLINS SPOUSE EMPLOYEE false LAURA WILSON SPOUSE EMPLOYEE false X 1 2557344 AVERAGE HIGH/LOW X 1 1500 false false false FORM 990, PAGE 6, PART VI, LINE 2 GENE HEID WILLIAM HEID BOARD MEMBER BOARD MEMBER FAMILY JIM LOWRY BOB LYON BOARD MEMBER BOARD MEMBER FAMILY JODELL SEAY CORY ROUGH BOARD MEMBER BOARD MEMBER FAMILY DANNY TAYLOR RAY MITCHELL BOARD MEMBER BOARD MEMBER FAMILY FORM 990, PAGE 6, PART VI, LINE 7A THE SCHOOL TEACHERS ELECT A 'TEACHER REPRESENTATIVE' TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B BEFORE SUBMISSION TO THE IRS THE DIRECTOR OF FINANCE PROVIDES THE FINANCE COMMITTEE A COPY OF THE 990 AND RELATED SCHEDULES AND REVIEWS IT WITH THEM ANSWERING QUESTIONS RAISED AND MAKING CHANGES DEEMED NECESSARY BY THE FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY OF PORTLAND CHRISTIAN SCHOOL IS INCLUDED IN THE SCHOOL BOARD POLICY MANUAL THAT IS GIVEN TO EVERY BOARD MEMBER UPON THEIR ELECTION TO THE BOARD. MEMBERS ARE REQUIRED TO REVIEW SAID POLICY MANUAL AND TO REPORT TO THE CHAIRMAN OF THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AS DEFINED IN THE POLICY. THIS POLICY IS REVIEWED ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS EQUAL TO OR LESS THAN COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER THE CIRCUMSTANCES. COMPARATIVE DATA FOR COMPENSATION IS TAKEN FROM THE SCHOOL'S ACCREDITING ASSOCIATION (ACSI)AND REVIEWED ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS EQUAL TO OR LESS THAN COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. COMPARATIVE DATA FOR COMPENSATION IS TAKEN FROM THE SCHOOL'S ACCREDITING ASSOCIATION (ACSI)AND REVIEWED ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS CAN BE REVIEWED ON SITE, OR BY REQUEST IN WRITING, AND THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY.