2025-12-03T13:11:04-05:00 2025-06-30 560727655 CANNON & COMPANY LLP 2160 COUNTRY CLUB RD WINSTONSALEM NC 271044208 990 2024-07-01 562286159 SALEM BAPTIST CHRISTIAN SCHOOL SALE 3367256113 429 SOUTH BROAD STREET WINSTON SALEM NC 27101 RICHARD CLINARD HEADMASTER 3367256113 2025-12-03 true true TONY M HARRIS JR P00224272 3367250635 2025-12-03 2024 2025-03-06 01:10:19Z RICHARD CLINARD 429 SOUTH BROAD STREET WINSTON SALEM NC 27101 5572888 false X WWW.SALEMVIKINGS.ORG X 2003 NC PROVIDE EDUCATIONAL INSTRUCTION. 10 10 121 50 0 112135 1433582 3864557 4052935 14623 57009 33635 26985 4024950 5570511 78768 72989 0 2042732 2410676 0 9580 1745525 1807798 3867025 4291463 157925 1279048 1261873 2626366 383784 410345 878089 2216021 PROVIDE EDUCATIONAL INSTRUCTION. false false 3347058 72989 4052935 EDUCATIONAL INSTRUCTION FOR JR. KINDERGARTEN THROUGH TWELFTH GRADE, INCLUDING AFTER-SCHOOL PROGRAMS, SPORTS, AND CAFETERIA PROGRAM. APPROXIMATELY 476 STUDENTS ARE ENROLLED. 3347058 true true false false false false false false false false true false false false true true false false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 4 0 121 true false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false false true true true false false true true false NC X THE ORGANIZATION 3367256113 429 SOUTH BROAD STREET WINSTONSALEM NC 27101 RICHARD CLINARD HEADMASTER 40.00 X 75911 0 7726 THOMAS LOCKWOOD INTERIM PAST 40.00 X X 44300 0 32964 JIMMY BARRETT MEMBER 1.00 X 0 0 0 TYLER BOWLES MEMBER 1.00 X 0 0 0 JOYCE BURNETTE MEMBER 1.00 X 0 0 0 ANNETTE COVINGTON MEMBER 1.00 X 0 0 0 CARL DEATON BOARD CHAIRM 1.00 X X 0 0 0 SHARON DUNCAN MEMBER 1.00 X 0 0 0 RICK JENNINGS DEACON CHAIR 1.00 X X 0 0 0 DARLENE RICHTER SECRETARY 1.00 X X 0 0 0 120211 40690 false false false 1433582 1433582 TUITION AND FEES 611710 3526749 3526749 CAFETERIA 611710 225281 225281 EXTENDED CARE/ SUMMER CAMP 611710 165020 165020 FIELD TRIP INCOME 611710 98835 98835 ATHLETIC FEES 37050 37050 4052935 57009 57009 29362 2377 26985 26985 5570511 4052935 83994 X 72989 72989 163414 106977 56437 1934355 1268335 666020 312907 200372 112535 56755 25320 31435 9580 9580 37376 17439 19937 65290 33296 31994 109027 109027 119569 119569 34492 34492 DISCOVERY LEARNING EXPENS 417259 417259 LEGACY FUND 212661 212661 REPAIRS & MAINTENANCE 172331 170691 1640 CAFETERIA 119514 119514 453944 439117 14827 4291463 3347058 934825 9580 968 965 392862 1871871 22186 27513 4345 4708 1533837 892685 705909 641152 135603 80157 1261873 2626366 152571 163419 105333 173184 125880 73742 383784 410345 X 867601 1077936 10488 1138085 878089 2216021 1261873 2626366 X 1279048 3283 -30 55631 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 981370 367837 613533 552467 524848 27619 641152 CURRENT PORTION OF FINANCE MODULAR 48761 FINANCE LEASE OBLIGATIONS MODULAR 24981 73742 X 5576141 3283 2377 5660 5570481 30 30 5570511 4238209 2377 2377 4235832 55631 55631 4291463 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 2,377 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 2,377 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK TAX DEPRECIATION AMORTIZATION DIFFERENCES 55,631 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 NON-DISCRIMINATORY POLICY IS PUBLISHED AT LEAST ANNUALLY IN A NEWSPAPER OF GENERAL CIRCULATION THAT SERVES ALL RACIAL SEGMENTS OF THE COMMUNITY. SCHEDULE E, LINE 6 NORTH CAROLINA STATE EDUCATION ASSISTANCE AUTHORITIES PROVIDES TUITION ASSISTANCE TO STUDENT'S IN PRIVATE SCHOOLS. THE NORTH CAROLINA EMERGENCY ASSISTANCE FOR NONPUBLIC SCHOOLS PROGRAM PROVIDES FINANCIAL ASSISTANCE TO ADDRESS EDUCATION DISRUPTIONS RESULTING FROM THE COVID-19 PANDEMIC TO SCHOOLS MEETING CERTAIN REQUIREMENTS. VARIOUS FUNDRAI 19321 19321 FALL FESTIVAL 6448 6448 2377 25769 25769 2377 2377 23392 false SCHOLARSHIP 33 72989 BOOK FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO THE BOARD, WHO,IN TURN, REVIEWS AND SIGNS THE DOCUMENT AFTER ANY DISCREPANCIES OR VARIATIONS FROM PREVIOUS DOCUMENTS ARE INVESTIGATED AND EXPLAINED BY INTERNAL STAFF OR HIRED BOOKKEEPERS. FORM 990, PAGE 6, PART VI, LINE 12C WE ADDRESS THE ISSUE OF CONFLICT OF INTEREST BY HAVING ALL MAJOR FINANCIAL DECISIONS FOR THE SCHOOL REVIEWED AND APPROVED AT THE BOARD LEVEL. NO ONE INDIVIDUAL HAS THE AUTHORITY TO MAKE NON-BUDGETED PURCHASES OR CONTRACTS. NO BOARD ACTION CAN BE TAKEN WITHOUT A QUORUM PRESENT AND DISCUSSION BEFORE THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A SALEM BAPTIST CHRISTIAN SCHOOL HAS A HIGHLY DEFINED AND STRUCTURED SALARY SCALE THAT TAKES INTO ACCOUNT YEARS OF EXPERIENCE, QUALIFICATIONS, AND EDUCATIONAL TRAINING. THE SCALE IS COMPARED TO REGIONAL AND NATIONAL AVERAGES FOR PRIVATE CHRISTIAN SCHOOLS OUR SIZE AND UPDATED ON A REGULAR BASIS. ALL ADMINISTRATIVE AND FACULTY SALARIES CONFORM TO THE RANGES PUBLISHED IN THE SCALE. OCCASIONALLY, MERIT OR PERFORMANCE BONUSES ARE THOROUGHLY REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED THERE. FORM 990, PAGE 6, PART VI, LINE 15B SALEM BAPTIST CHRISTIAN SCHOOL HAS A HIGHLY DEFINED AND STRUCTURED SALARY SCALE THAT TAKES INTO ACCOUNT YEARS OF EXPERIENCE, QUALIFICATIONS, AND EDUCATIONAL TRAINING. THE SCALE IS COMPARED TO REGIONAL AND NATIONAL AVERAGES FOR PRIVATE CHRISTIAN SCHOOLS OUR SIZE AND UPDATED ON A REGULAR BASIS. ALL ADMINISTRATIVE AND FACULTY SALARIES CONFORM TO THE RANGES PUBLISHED IN THE SCALE. OCCASIONALLY, MERIT OR PERFORMANCE BONUSES ARE THOROUGHLY REVIEWED BY THE BOARD OF TRUSTEES AND APPROVED THERE. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE FOR PUBLIC REVIEW IN THE ADMINISTRATIVE OFFICES OF THE SCHOOL. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE IN THE ADMINISTRATIVE OFFICES FORM 990, PART IX, LINE 24E FIELD TRIPS 95,194 0 0 ATHLETICS 80,086 0 0 STUDENT ACTIVITIES 78,187 0 0 CONSUMABLES 76,857 0 0 SUPPLIES 44,727 4,379 0 VEHICLE REPAIRS & MAINTEN 15,670 0 0 PROFESSIONAL DEVELOPMENT 15,374 0 0 JANITORIAL SUPPLIES 11,168 0 0 TESTING AND SCORING 8,937 0 0 MISC EXPENSE 0 7,786 0 DUES & SUBSCRIPTIONS 6,431 0 0 LIBRARY 5,177 0 0 TELEPHONE 1,309 1,309 0 SALES TAX 0 1,353 0 TOTAL 439,117 14,827 0 FORM 990, PART XI, LINE 9 BOOK TAX DEPRECIATION/LEASE DIFFERENCES 55,631 BOOK TAX DEPRECIATION/AMORTIZATION DIFFERENCES 0 TOTAL 55,631