Nonprofit · EIN 52-0937411
SALISBURY CHRISTIAN SCHOOL INC
Tax-exempt · SALISBURY, MD 21804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $9,645,110 | $7,137,652 | $2,507,458 | $10,666,628 | $2,395,007 | $8,271,621 |
| June 30, 2024 | 990 | $6,638,668 | $6,444,332 | $194,336 | $7,907,002 | $2,177,067 | $5,729,935 |
| June 30, 2023 | 990 | $5,864,541 | $5,762,333 | $102,208 | $7,816,929 | $2,324,464 | $5,492,465 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $3,656,375
- Program service revenue
- $5,787,842
- Investment income
- $125,371
- Net rental income
- $2,776
- Net gain from sales of assets
- $2,994
- Net income from fundraising events
- $72,746
- Other revenue
- $75,522
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $184,088
- Other salaries and wages
- $4,469,883
- Salaries, compensation and benefits (total)
- $5,320,310
- Professional fundraising fees
- $0
- Legal fees
- $3,399
- Accounting fees
- $23,403
- Occupancy
- $140,925
- Depreciation
- $331,386
- Program services (functional)
- $6,028,891
- Management and general (functional)
- $1,108,761
Balance sheet and other
- Total assets, start of year
- $7,907,002
- Total assets, end of year
- $10,666,628
- Total liabilities, end of year
- $2,395,007
- Net assets, end of year
- $8,271,621
- Land, buildings and equipment
- $6,485,893
- Publicly traded securities
- $387,342
- Net assets without donor restrictions
- $7,725,849
- Net assets with donor restrictions
- $545,772
- Gross receipts
- $10,113,956
- Employees
- 203
- Volunteers
- 46
- Year formed
- 1966
- State of legal domicile
- MD
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN LAMKIN | HEAD OF SCHOOL Officer | 40 | $113,760 |
| CHERYL TOLBERT | DIRECTOR OF DEVELOPMENT Officer | 40 | $70,687 |
| SALLIE MAGEE | BUSINESS MANAGER Officer | 40 | $61,110 |
| JOHN MCTERNAN | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| KRISTI HAMMOND | TREASURER Trustee or director, Officer | 5 | $0 |
| JUDY MILLS | SECRETARY Trustee or director, Officer | 5 | $0 |
| JUSTIN BARNES | DIRECTOR Trustee or director | 5 | $0 |
| AJ TUCKER | DIRECTOR Trustee or director | 5 | $0 |
| CATHY TOWNSEND | DIRECTOR Trustee or director | 5 | $0 |
| PAUL WILSON | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| JOE KELLY | DESIGNATED PASTOR MEMBER Trustee or director | 5 | $0 |
| KELLEY RUSH | DIRECTOR Trustee or director | 5 | $0 |
| KARA LAYFIELD | DIRECTOR Trustee or director | 5 | $0 |
| NICOLE VONPARIS | PTF REPRESENTATIVE Trustee or director | 5 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN LAMKIN | HEAD OF SCHOOL Officer | 40 | $106,946 |
| CHERYL TOLBERT | DIRECTOR OF DEVELOPMENT Officer | 40 | $65,679 |
| SALLIE MAGEE | BUSINESS MANAGER Officer | 40 | $55,154 |
| JOHN MCTERNAN | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| KRISTI HAMMOND | TREASURER Trustee or director, Officer | 5 | $0 |
| JUDY MILLS | SECRETARY Trustee or director, Officer | 5 | $0 |
| JUSTIN BARNES | DIRECTOR Trustee or director | 5 | $0 |
| AJ TUCKER | DIRECTOR Trustee or director | 5 | $0 |
| CATHY TOWNSEND | DIRECTOR Trustee or director | 5 | $0 |
| PAUL WILSON | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| JOE KELLY | DESIGNATED PASTOR MEMBER Trustee or director | 5 | $0 |
| JILL LONG | PTF REPRESENTATIVE Trustee or director | 5 | $0 |
| KELLEY RUSH | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended June 30, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN LAMKIN | HEAD OF SCHOOL Officer | 40 | $102,426 |
| SALLIE MAGEE | BUSINESS MANAGER Officer | 40 | $46,109 |
| CHERYL TOLBERT | DIRECTOR OF DEVELOPMENT Officer | 40 | $38,461 |
| JOHN MCTERNAN | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| KEITH FISHER | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| KRISTI HAMMOND | TREASURER Trustee or director, Officer | 5 | $0 |
| JUDY MILLS | SECRETARY Trustee or director, Officer | 5 | $0 |
| JUSTIN BARNES | DIRECTOR Trustee or director | 5 | $0 |
| AJ TUCKER | DIRECTOR Trustee or director | 5 | $0 |
| CATHY TOWNSEND | DIRECTOR Trustee or director | 5 | $0 |
| PAUL WILSON | DIRECTOR Trustee or director | 5 | $0 |
| JOE KELLY | DESIGNATED PASTOR MEMBER Trustee or director | 5 | $0 |
| JILL LONG | PTF REPRESENTATIVE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 807 PARKER RD, SALISBURY, MD 21804-1936
- Principal officer (990 for 2024)
- KRISTI HAMMOND, 807 PARKER RD, SALISBURY, MD 21804
- Signed the 990
- KRISTI HAMMOND, TREASURER
- Phone
- (410) 546-4125
- Website
- WWW.SALISBURYCHRISTIAN.ORG
- Return prepared by
- PKS & COMPANY PA
Mission
SALISBURY CHRISTIAN SCHOOL, INC.'S PRIMARY MISSION IS TO PROVIDE A CHRISTIAN EDUCATION FOR APPROXIMATELY 650 CHILDREN FROM INFANTS THROUGH GRADE 12.
Program accomplishments
- CHRISTIAN SCHOOL - EDUCATE FOR APPROXIMATELY 650 CHILDREN FROM INFANTS THROUGH GRADE 12Expenses $6,028,891 · revenue $5,793,612
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 52-0937411
- 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
- 1977
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21Z)
- Assets (IRS master file)
- $10,666,628
- Income (IRS master file)
- $10,113,956
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $9,645,110 | $7,137,652 | $10,666,628 | XML |
| 990 | June 2024 | $6,638,668 | $6,444,332 | $7,907,002 | XML |
| 990 | June 2023 | $5,864,541 | $5,762,333 | $7,816,929 | XML |
| 990 | June 2022 | $5,239,580 | $4,964,357 | $7,493,409 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 52-0937411).
Questions about SALISBURY CHRISTIAN SCHOOL INC
- What is the EIN of SALISBURY CHRISTIAN SCHOOL INC?
- The employer identification number (EIN) of SALISBURY CHRISTIAN SCHOOL INC is 52-0937411.
- Is SALISBURY CHRISTIAN SCHOOL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to SALISBURY CHRISTIAN SCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALISBURY CHRISTIAN 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 SALISBURY CHRISTIAN SCHOOL INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SALISBURY CHRISTIAN SCHOOL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SALISBURY CHRISTIAN SCHOOL INC?
- The 990 for the year ended June 30, 2025 names KRISTI HAMMOND.
- Who are the officers and directors of SALISBURY CHRISTIAN SCHOOL INC?
- The 990 for the year ended June 30, 2025 lists 14 people; 3 received compensation from the organization, the highest $113,760 (STEVEN LAMKIN, HEAD OF SCHOOL).
- How much revenue does SALISBURY CHRISTIAN SCHOOL INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $9,645,110, expenses of $7,137,652 and total assets of $10,666,628 at year end.
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