2026-05-14T07:33:59-04:00 2025-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-07-01 756004672 MIDLAND CHRISTIAN SCHOOL % DR GREG ANDERSON MIDL 4326941661 2001 CULVER DRIVE MIDLAND TX 79705 Lindsey Moon Controller 4326944672 2025-05-15 true true SABRE J LINAHAN P01372980 4048746244 2025-05-15 2024 2025-03-06 01:10:19Z Dr Greg Anderson 2001 CULVER DRIVE MIDLAND TX 79705 31485251 false X WWW.MIDLANDCHRISTIANSCHOOL.ORG X 1957 TX WE EMPOWER STUDENTS TO LIVE FOR GOD, LOVE LIKE JESUS, AND LEARN FOR LIFE. 9 4 390 165 0 1922334 6854807 20221582 20986589 548732 853585 542894 427190 23235542 29122171 1859088 4549770 0 0 14081331 12073423 0 0 336211 7618962 7197763 23559381 23820956 -323839 5301215 54902651 56734778 12612713 9024857 42289938 47709921 X WE EMPOWER STUDENTS TO LIVE FOR GOD, LOVE LIKE JESUS, AND LEARN FOR LIFE. false false 17260545 4549770 19827665 TUITION AND REGISTRATION: THE EDUCATION OF CHILDREN AGED PRESCHOOL THROUGH 12TH GRADE. 935956 1075158 AUXILARY EDUCATIONAL SERVICES INCLUDING ACADEMICS, ATHLETIC EVENTS, AND CAFETERIA INCOME. 229135 263214 CHILDCARE SERVICES: AFTER SCHOOL CARE FOR MCS STUDENTS AGED PRESCHOOL THROUGH 6TH GRADE. 18425636 true true false false false false false false false true true true false true true true false false true false true false false false true false false false true true false false false false true false true false true false false false false false false false false true 72 0 true 390 true false false false false false true true false false false false false false X 9 4 false false false false false false false true true false false true true true true true true true true false TX X DR GREG ANDERSON 4326941661 2001 CULVER DRIVE MIDLAND TX 79705 X GREGORY ANDERSON PRESIDENT 40.0 0.0 X 206265 0 43872 RORY WAIDE CFO 40.0 0.0 X 190335 0 50676 CHRIS RYBURN ATHLETIC DIRECTOR 40.0 0.0 X 160606 0 57172 CHRIS CUNNINGHAM ASST. ATHLETIC DIRECTOR 40.0 0.0 X 153510 0 26210 BOBBY MESKER TRANSPORTATION DIRECTOR 40.0 0.0 X 116515 0 28676 Doug Rawlins Principal 40.0 0.0 X 102544 0 37287 JASON STOCKSTILL BOARD PRESIDENT 2.0 0.0 X 0 0 0 TRAVIS MCGRAW BOARD VICE-PRESIDENT 2.0 0.0 X 0 0 0 RYAN RIDDLE BOARD SECRETARY 2.0 0.0 X 0 0 0 AUSTIN RAMSEY BOARD MEMBER 2.0 0.0 X 0 0 0 CASEY ZACHRY BOARD MEMBER 2.0 0.0 X 0 0 0 GARY GLASSCOCK BOARD MEMBER 2.0 0.0 X 0 0 0 NIKKI HUGHES Thru June 2025 BOARD MEMBER 2.0 0.0 X 0 0 0 RITA BROWN BOARD MEMBER 2.0 0.0 X 0 0 0 WES GOTCHER BOARD MEMBER 2.0 0.0 X 0 0 0 929775 0 243893 6 false true false FRIDAY BUILDING CORPORATION PO BOX 9061 MIDLAND TX 79708 CONSTRUCTION SERVICE 333548 ACCURATE AIR SOLUTIONS LLC PO BOX 5817 ABILENE TX 79608 HVAC SERVICES 120654 2 68823 177100 6608884 1060343 6854807 TUITION & FEES 611600 19827665 19827665 CAFETERIA REVENUE 611600 51009 51009 STUDENT ACTIVITIES 611600 508205 508205 ACADEMIC/ATHLETIC EVENTS 611600 336496 336496 AFTER SCHOOL CARE 624410 263214 263214 20986589 366027 366027 0 0 147698 147698 0 147698 147698 2773960 500 2286902 487058 500 487558 487558 176222 68823 76178 100044 100044 0 0 0 0 0 0 MISCELLANEOUS INCOME 179448 179448 179448 29122171 21166037 1101327 0 4549770 4549770 0 0 428358 349776 74772 3810 0 9356098 7639717 1633158 83223 348347 284442 60806 3099 1231935 1005936 215041 10958 708685 578676 123705 6304 0 22968 22968 62600 62600 0 0 36719 36719 930067 175089 679014 75964 1667 314 1217 136 30654 26840 3003 811 981697 184809 716707 80181 0 214129 112731 101398 511254 480278 18211 12765 0 4201 3946 150 105 0 0 2264691 1660629 571240 32822 312938 94208 218730 CURRICULUM & SUPPLIES 846416 486113 350181 10122 MEALS EXPENSE 319632 306151 10645 2836 DUES AND SUBSCRIPTIONS 298877 171651 123652 3574 ALL OTHER EXPENSES 195481 171163 19148 5170 163772 143397 16044 4331 23820956 18425636 5059109 336211 X 2101414 3178111 56131 139919 759689 2955806 4577230 1583559 0 0 0 0 0 0 0 0 262619 258082 58773090 23689152 33965097 35083938 0 0 8493851 8848743 0 0 0 0 4686620 4686620 54902651 56734778 1133701 1132381 0 0 6942392 3635494 0 0 0 0 0 0 0 0 0 0 4536620 4256982 12612713 9024857 X 41398683 43537966 891255 4171955 42289938 47709921 54902651 56734778 5301215 118768 X true X false false false X 992184 2524351 1192884 1922334 6854807 13486560 0 0 992184 2524351 1192884 1922334 6854807 13486560 849648 12636912 285244 360540 509910 575801 513725 2245220 233535 25367 109910 58162 100044 527018 0 16258798 93063624 0.77724 0.77495 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 891255 3963777 79856 762933 4171955 652679 150333 103243 15000 891255 551823 42601 76550 18295 652679 639799 -60514 21962 5500 551823 550415 144637 21753 33500 639799 1.00000 false false 5171163 5171163 42340551 15981544 26359007 3618558 2180724 1437834 7642818 5526884 2115934 35083938 0 RIGHT-OF-USE ASSET 4686620 4686620 0 FINANCING LEASE PAYABLE 4256982 4256982 X 27587686 118768 182194 300962 27286724 36719 1798728 1835447 29122171 22167703 182194 182194 21985509 36719 1798728 1835447 23820956 SCHEDULE D, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUND IS USED FOR DONOR RESTRICTED PURPOSES FOR THE BETTERMENT OF THE ORGANIZATION. PROJECTS THAT THE ENDOWMENT HELPS TO FUND ARE PRIMARILY TO GRANTING COLLEGE SCHOLARSHIPS TO GRADUATING SENIORS. SCHEDULE D, PART X, LINE 2 THE SCHOOL WAS A TAX-EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAXES. IN JULY 2023, THE SCHOOL RECEIVED NOTICE THAT ITS TAX-EXEMPT STATUS WAS REVOKED DUE TO FAILURE TO FILE ANNUALLY REQUIRED RETURNS. MANAGEMENT OF THE SCHOOL TOOK ACTION TO COMPLETE THE REQUIRED ANNUAL RETURNS, AND ITS TAX-EXEMPT STATUS WAS RETROACTIVELY REINSTATED, EFFECTIVE NOVEMBER 2022. THE SCHOOL ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE SCHOOL TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. THE SCHOOL HAS NOT ACCRUED ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. IN GENERAL, THE SCHOOL IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR TAX YEARS ENDING BEFORE JUNE 30, 2022. SCHEDULE D, PART XI, LINE 4B (76,178) FUNDRAISING EXPENSES + 1,874,906 FINANCIAL AID ----------- 1,798,728 TOTAL SCHEDULE D, PART XII, LINE 4B (76,178) FUNDRAISING EXPENSES + 1,874,906 FINANCIAL AID ----------- 1,798,728 TOTAL true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY PUBLISHIZED. SCHEDULE E, PART I, LINE 6A The Governor's Emergency Education Relief Fund (GEER) Assistance to Private Schools (GAPS) grant program was authorized by the Office of the Governor (OOG) to provide funding to non-public schools to address COVID-19 related activities associated with safely reopening schools, continuing instruction, addressing learning loss, promoting school safety, and supporting educational technology. The GAPS grant program is part of the GEER II Fund, authorized by the American Rescue Plan Act (ARP). This program allows for eligible private non-profit schools to request services to address needs identified and caused by the pandemic, including limited school safety related activities. true Central America and the Caribbean 0 0 Program Services MISSION TRIP 77352 Sub-Saharan Africa 0 0 Program Services MISSION TRIP 44152 Europe (Including Iceland and Greenland) 0 0 Program Services MISSION TRIP 7882 0 0 0 0 129386 129386 false false false false false false AUTION 161842 8323 153519 11887 20069 Golf Tournament 83203 60500 22703 1260 16320 8340 18302 0 245045 68823 176222 1260 16320 20227 38371 76178 100044 true TUITION DISCOUNTS 1543 4226066 FMV TUITION DISCOUNT NEED BASED FINANCIAL AID FOR QUALIFYING STUDENTS 54 303454 SCHOLARSHIPS 7 20250 SCHEDULE I, PART I, LINE 2 MIDLAND CHRISTIAN SCHOOL PROVIDES NEED BASED FINANCIAL AID TO QUALIFYING STUDENTS ON AN ANNUAL BASIS. ANY FINANCIAL AID AWARDED IS APPLIED TO THE STUDENT'S ACCOUNT TO REDUCE THE OVERALL BALANCE OF TUITION AND FEES DUE FOR THE YEAR. SCHOLARSHIPS ARE GRANTED TO GRADUATING SENIORS AND PAID DIRECTLY TO THE COLLEGE/UNIVERSITY THEY ARE ATTENDING. X false true false false false false false true false GREGORY ANDERSON PRESIDENT 189265 17000 0 24719 19543 250527 0 RORY WAIDE CFO 180085 10250 0 22901 28165 241401 0 CHRIS RYBURN ATHLETIC DIRECTOR 149931 9000 1675 9698 47865 218169 0 CHRIS CUNNINGHAM ASST. ATHLETIC DIRECTOR 151260 2250 0 0 26600 180110 0 SCHEDULE J, PART I, LINE 4B THE FULL NAME OF THE PLAN IS MIDLAND CHRISTIAN SCHOOL 457 TOP HAT PLAN. THIS PLAN WAS ORIGINALLY EFFECTIVE ON OCTOBER 1, 2007. THE AMENDED AND RESTATED PROVISIONS OF THE PLAN BECOME EFFECTIVE ON NOVEMBER 1, 2022. THE PLAN'S RECORDS ARE MAINTAINED ON A TWELVE MONTH PERIOD OF TIME. THE PLAN IS FUNDED ANNUALLY AND ALL CONTRIBUTIONS VEST IMMEDIATELY. ONLY EMPLOYEES DESIGNATED IN WRITING BY THE EMPLOYER MAY PARTICIPATE IN THE PLAN. GENERALLY, BENEFITS UNDER THIS PLAN ARE INCLUDED IN THE EMPLOYEE'S TAXABLE INCOME WHEN THE AMOUNTS BECOME AVAILABLE. AN AMOUNT IS AVAILABLE TO THE EMPLOYEE WHEN THEY HAVE A RIGHT TO ELECT TO RECEIVE A DISTRIBUTION (EVEN IF THEY DO NOT ELECT TO CURRENTLY RECEIVE THE BENEFIT). THERE IS AN EXCEPTION WHERE THE EMPLOYEE CAN ELECT TO DELAY THE RECEIPT OF THE BENEFIT. CONTRIBUTIONS FOR THE CALENDAR YEAR TOTALED $24,000 TO THE PLAN. SCHEDULE J, PART I, LINE 7 MERIT BONUSES WERE AWARDED BASED ON PERFORMANCE AT YEAR END. NA N/A 114083 TUITION DISCOUNT TRACIE WAIDE WIFE OF RORY WAIDE (CFO) 42460 compensation false X 4 1000000 fmv X AUCTION ITEMS 57 60343 FMV false true true SCHEDULE M, PART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED FOR EACH TYPE OF PROPERTY. SCHEDULE M, PART I, QUESTION 32B MIDLAND CHRISTIAN SCHOOL USES FIRST FINANCIAL TRUST AS A THIRD PARTY TO SELL DONATED STOCK. FORM 990, PART VI, SECTION B, LINE 11A A COPY OF THE 990 WAS PROVIDED TO THE BOARD, PRESIDENT, AND CFO FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, MEMBER OF THE BOARD OF TRUSTEES AND MEMBER OF A COMMITTEE WITH BOARD OF TRUSTEES-DELEGATED POWERS SHALL BE REQUIRED ANNUALLY TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. FORM 990, PART VI, SECTION B, LINES 15A & 15B PRESIDENT (CEO) AND CHIEF FINANCIAL OFFICER (CFO) PAY ARE REVIEWED AND APPROVED BY THE BOARD ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL DOCUMENTS CAN BE MADE AVAILABLE FOR REVIEW UPON REQUEST.