Nonprofit · EIN 26-0490300
FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC
Tax-exempt (reinstated) · PALM COAST, FL 32137
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,603,207 | $5,547,564 | $55,643 | $1,986,964 | $187,069 | $1,799,895 |
| December 31, 2024 | 990 | $4,468,329 | $4,419,502 | $48,827 | $1,853,389 | $95,969 | $1,757,420 |
| December 31, 2023 | 990 | $3,883,149 | $3,691,139 | $192,010 | $1,989,101 | $40,308 | $1,948,793 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $16,689
- Program service revenue
- $5,565,072
- Investment income
- $21,446
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $530,781
- Other salaries and wages
- $2,511,156
- Salaries, compensation and benefits (total)
- $3,543,397
- Professional fundraising fees
- $0
- Accounting fees
- $3,543
- Occupancy
- $657,591
- Depreciation
- $38,173
- Program services (functional)
- $4,012,560
- Management and general (functional)
- $1,535,004
Balance sheet and other
- Total assets, start of year
- $1,853,389
- Total assets, end of year
- $1,986,964
- Total liabilities, end of year
- $187,069
- Net assets, end of year
- $1,799,895
- Land, buildings and equipment
- $835,682
- Net assets without donor restrictions
- $1,799,895
- Gross receipts
- $5,603,207
- Employees
- 141
- Volunteers
- 11
- Year formed
- 2007
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| R ROBINSON | MMBR AT LARGE Trustee or director | 2 | $5,948 |
| MAX FERNANDEZ | EX-OFFICIO Trustee or director | 2 | $2,115 |
| DOREEN SIMCOE | MMBR AT LARGE Trustee or director | 2 | $742 |
| ROBIN HOCKADAY | VICE PRESIDENT Trustee or director, Officer | 5 | $324 |
| JERRY PATTON | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JOSE ALCARAZ | TREASURER Trustee or director, Officer | 5 | $0 |
| KEVIN LAUTAR | EX-OFFICIO Trustee or director | 2 | $0 |
| CAROLYN ORR | SECRETARY Trustee or director, Officer | 5 | $0 |
| MIKE CLARKE | MMBR AT LARGE Trustee or director | 2 | $0 |
| SCOTT HOWELL | MMBR AT LARGE Trustee or director | 2 | $0 |
| G WILDERMUTH | MMBR AT LARGE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CARTER | CHAPLAIN Trustee or director | 40 | $49,377 |
| DR M FERNANDEZ | HEAD OF SCHOOL Trustee or director | 40 | $33,523 |
| KEVIN LAUTAR | SENIOR PASTOR Trustee or director | 2 | $22,926 |
| SCOTT HOWELL | DEACON REP Trustee or director | 2 | $1,400 |
| ROBIN HOCKADAY | VICE PRESIDENT Trustee or director, Officer | 5 | $400 |
| JERRY PATTON | PRESIDENT Trustee or director, Officer | 5 | $0 |
| CAROLYN ORR | SECRETARY Trustee or director, Officer | 2 | $0 |
| JOSE ALCARAZ | TREASURER Trustee or director, Officer | 5 | $0 |
| JIMMY FREELAND | DEACON REP Trustee or director | 2 | $0 |
| KERWIN ROHR | MMBR AT LARGE Trustee or director | 2 | $0 |
| G WILDERMUTH | MMBR AT LARGE Trustee or director | 2 | $0 |
| MIKE CLARK | MMBR AT LARGE Trustee or director | 2 | $0 |
| R ROBINSON | MMBR AT LARGE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES CARTER | SUPERINTENDENT Key employee | 40 | $75,000 |
| KEVIN LAUTAR | SENIOR PASTOR Key employee | 15 | $31,200 |
| JERRY PATTON | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JIMMY FREELAND | DEACON REP Trustee or director | 1 | $0 |
| CAROLYN ORR | SECRETARY Trustee or director, Officer | 3 | $0 |
| ROBIN HOCKADAY | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| JOSE ALCARAZ | TREASURER Trustee or director, Officer | 5 | $0 |
| DAVID BOLLINGE | MMBR AT LARGE Trustee or director | 1 | $0 |
| TONY YEE | MMBR AT LARGE Trustee or director | 1 | $0 |
| SCOTT HOWELL | TRUSTEE REP Trustee or director | 1 | $0 |
| CHARLENE HARRI | MMBR AT LARGE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1 PINE LAKES PKWY N, PALM COAST, FL 32137-3607
- Principal officer (990 for 2025)
- JERRY PATTON, 1 PINE LAKES PKWY N, PALM COAST, FL 32137
- Signed the 990
- JOSE ALCARAZ, TREASURER
- Phone
- (386) 446-0094
- Website
- CRUSADERSONLINE.ORG
- Return prepared by
- LCI TAXES
Mission
FBCA SEEKS TO PROVIDE STUDENTS AN EXCEPTIONAL, WELL-ROUNDED EDUCATION, BY MEANS OF AN INTEGRATED CURRICULUM, PEDAGOGY AND CULTURE, WITH DISTINCTIVELY CHRISTIAN VALUES IN ALL WE DO - ACADEMICALLY, SOCIALL
Program accomplishments
- THE SCHOOL SERVED -PROVIDED CLASSROOM EDUCATION FOR- 695 STUDENTSExpenses $4,012,560 · revenue $5,565,072
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0490300
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $1,986,964
- Income (IRS master file)
- $5,603,207
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- April 18, 2017
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,603,207 | $5,547,564 | $1,986,964 | IRS |
| 990 | December 2024 | $4,468,329 | $4,419,502 | $1,853,389 | XML |
| 990 | December 2023 | $3,883,149 | $3,691,139 | $1,989,101 | XML |
| 990 | December 2022 | $3,429,325 | $3,273,873 | $1,425,214 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0490300).
Questions about FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC
- What is the EIN of FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC?
- The employer identification number (EIN) of FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC is 26-0490300.
- Is FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC?
- The 990 for the year ended December 31, 2025 names JERRY PATTON.
- Who are the officers and directors of FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 4 received compensation from the organization, the highest $5,948 (R ROBINSON, MMBR AT LARGE).
- How much revenue does FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,603,207, expenses of $5,547,564 and total assets of $1,986,964 at year end.
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