Shelby Christian School

Analysis

Shelby Christian School is a registered charity in United States, based in Shelby, NC. It received its IRS tax-exemption ruling in September 1982, 44 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a school under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending June 2023, Shelby Christian School reported income of $248k and spending of $286k, spending 115% of what it took in. Across the 5 years on record, from June 2019 to June 2023, income fell from $584k to $248k (-58%), an average of -19% a year. The sharpest change came in the year to June 2020, when income dropped by 63%. Over the whole period it spent 84% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Shelby Christian School sits at the 73rd percentile: it is larger than about 73% of them. Against every charity in United States with reported income it ranks in the 58th percentile, and in the 56th percentile within NC. Charities of a similar size with the same main cause include Toro Youth Baseball ($248k), Deception Pass Park Foundation ($248k) and Crawford County Fair Assoc ($248k).

On its Form 990 for the period ending June 2023, revenue came from contributions and grants 52% and program service revenue 48% of the total. Compensation of current officers, directors and key employees was $33k (11% of expenses). Other salaries and wages came to $35k. At year end it held assets of $816k against liabilities of $3,519, net assets of $812k. It reported 13 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.