2026-02-19T17:19:10-05:00 2025-06-30 611036216 WILLIAM S WETTERER & CO PSC 9700 ORMSBY STATION RD LOUISVILLE KY 40223 990 2024-07-01 202918651 PORTLAND CHRISTIAN SCHOOL SYSTEM INC PORT 5024293727 8509 WESTPORT RD LOUISVILLE KY 40242 WILL NETHERY DIRECTOR OF FINANCE 5024293727 2026-02-13 true false E DANIEL CLIFT CPA P01253769 5024915550 2026-02-19 2024 2025-03-06 01:10:19Z EXTENSION GRANTED TO 51526 JOSH LESAGE 8509 WESTPORT ROAD LOUISVILLE KY 40242 7788382 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. 21 17 149 124 0 1793069 1034927 6234398 6650294 23447 -23980 49358 52703 8100272 7713944 1579231 1599207 0 3734704 3884960 0 175615 2389653 2407305 7703588 7891472 396684 -177528 15070554 14995927 1600158 1629319 13470396 13366608 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 6896233 1599207 6650294 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. 6896233 true true false false false false false false false false true false false false false false false false true false false false false false true false false false true false false false false false false false true false false false false false false false false false false true 32 0 true 149 true false false false false false false false false false false false false X 21 17 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 JOSH LESAGE EXECUTIVE DI 40.00 X 129713 0 0 ERIC HOWARD DEVELOPMENT 40.00 X 111059 0 0 WILL NETHERY DIRECTOR OF 40.00 X 65231 0 0 ASHLEY CARPENTER TEACHER REPR 40.00 X 34035 0 0 COREY BEYERLE BOARD MEMBER 2.00 X 0 0 0 KATHRYN BOURNE BOARD MEMBER X 0 0 0 DANIEL GRIMES BOARD MEMBER 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 TIM HEID BOARD MEMBER 2.00 X 0 0 0 DANIEL HENDERSON BOARD MEMBER 2.00 X 0 0 0 BEN HOEHLER VICE CHAIRMA 2.00 X 0 0 0 DAN MILLER SECRETARY 2.00 X 0 0 0 RAY MITCHELL CHAIRMAN 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 KEVIN THOMPSON BOARD MEMBER 2.00 X 0 0 0 BRITTANY YOUNG BOARD MEMBER 2.00 X 0 0 0 340038 2 false false false 1034927 7260 1034927 TUITION AND FEE INCOME 5988652 5988652 AUXILIARY INCOME 410681 410681 STUDENT ACTIVITIES 171327 171327 RENTAL INCOME 79634 79634 6650294 9374 9374 33354 -33354 -33354 -33354 69611 41084 28527 MISCELLANEOUS INCOME 24176 24176 24176 7713944 6641116 9374 1599207 1599207 201659 73385 115053 13221 3362881 2824820 437175 100886 23152 18753 3704 695 19370 15690 3099 581 277898 225097 44464 8337 2765 2765 38600 38600 25400 25400 50284 50284 149051 149051 195542 195542 368 368 502948 502948 70422 70422 OPERATIONS AND MAINTENANC 427207 427207 STUDENT ACTIVITY EXPENSES 405339 405339 AUXILIARY PROGRAM EXPENSE 250775 250775 ACADEMIC EXPENSES 158135 158135 130469 78574 51895 7891472 6896233 819624 175615 30341 29990 684631 807175 53614 23532 24144 20568 48698 16406150 2559664 14281829 13846486 29653 185820 15070554 14995927 403639 346570 1122779 1282749 73740 1600158 1629319 X 13311242 13233381 159154 133227 13470396 13366608 15070554 14995927 -177528 73740 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1504949 1504949 13590593 1917400 11673193 1310608 642264 668344 13846486 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 32324 32324 13890 1359 GALA 28177 28177 5470 1400 900 4628 1 9110 9110 2500 867 4200 5870 69611 69611 21860 2267 5100 11857 41084 28527 false FINANCIAL AID FOR TUITION 181 866530 STAFF DISCOUNT 81 519960 PIF DISCOUNT 102 26703 OTHER DISCOUNTS 9 39700 MULTI CHILD DISCOUNTS 211 146314 ALICE GRIMES SPOUSE 49630 EMPLOYEE false DENISE HENDERSON SPOUSE 7896 EMPLOYEE false FORM 990, PAGE 6, PART VI, LINE 2 DANNY TAYLOR RAY MITCHELL BOARD MEMBER BOARD MEMBER FAMILY GENE HEID WILLIAM HEID BOARD MEMBER BOARD MEMBER FAMILY JIM LOWRY BOB LYON BOARD MEMBER BOARD MEMBER FAMILY NATHAN GRIMES DANIEL GRIMES BOARD MEMBER BOARD MEMBER FAMILY TIM HEID WILLIAM HEID 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.