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Nonprofit · EIN 26-0490300

FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC

Tax-exempt (reinstated) · PALM COAST, FL 32137

Financials

$3.9M$3.7M2023$4.5M$4.4M2024$5.6M$5.5M2025
Revenue Expenses · by fiscal year end
Financials of FIRST BAPTIST CHURCH OF PALM COASTCHRISTIAN SCHOOL INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$5,603,207$5,547,564$55,643$1,986,964$187,069$1,799,895
December 31, 2024990$4,468,329$4,419,502$48,827$1,853,389$95,969$1,757,420
December 31, 2023990$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.

NameTitleHours / weekCompensation
R ROBINSONMMBR AT LARGE
Trustee or director
2$5,948
MAX FERNANDEZEX-OFFICIO
Trustee or director
2$2,115
DOREEN SIMCOEMMBR AT LARGE
Trustee or director
2$742
ROBIN HOCKADAYVICE PRESIDENT
Trustee or director, Officer
5$324
JERRY PATTONPRESIDENT
Trustee or director, Officer
5$0
JOSE ALCARAZTREASURER
Trustee or director, Officer
5$0
KEVIN LAUTAREX-OFFICIO
Trustee or director
2$0
CAROLYN ORRSECRETARY
Trustee or director, Officer
5$0
MIKE CLARKEMMBR AT LARGE
Trustee or director
2$0
SCOTT HOWELLMMBR AT LARGE
Trustee or director
2$0
G WILDERMUTHMMBR AT LARGE
Trustee or director
2$0
990 for the year ended December 31, 2024: 13 people
NameTitleHours / weekCompensation
JAMES CARTERCHAPLAIN
Trustee or director
40$49,377
DR M FERNANDEZHEAD OF SCHOOL
Trustee or director
40$33,523
KEVIN LAUTARSENIOR PASTOR
Trustee or director
2$22,926
SCOTT HOWELLDEACON REP
Trustee or director
2$1,400
ROBIN HOCKADAYVICE PRESIDENT
Trustee or director, Officer
5$400
JERRY PATTONPRESIDENT
Trustee or director, Officer
5$0
CAROLYN ORRSECRETARY
Trustee or director, Officer
2$0
JOSE ALCARAZTREASURER
Trustee or director, Officer
5$0
JIMMY FREELANDDEACON REP
Trustee or director
2$0
KERWIN ROHRMMBR AT LARGE
Trustee or director
2$0
G WILDERMUTHMMBR AT LARGE
Trustee or director
2$0
MIKE CLARKMMBR AT LARGE
Trustee or director
2$0
R ROBINSONMMBR AT LARGE
Trustee or director
2$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
JAMES CARTERSUPERINTENDENT
Key employee
40$75,000
KEVIN LAUTARSENIOR PASTOR
Key employee
15$31,200
JERRY PATTONPRESIDENT
Trustee or director, Officer
5$0
JIMMY FREELANDDEACON REP
Trustee or director
1$0
CAROLYN ORRSECRETARY
Trustee or director, Officer
3$0
ROBIN HOCKADAYVICE PRESIDENT
Trustee or director, Officer
4$0
JOSE ALCARAZTREASURER
Trustee or director, Officer
5$0
DAVID BOLLINGEMMBR AT LARGE
Trustee or director
1$0
TONY YEEMMBR AT LARGE
Trustee or director
1$0
SCOTT HOWELLTRUSTEE REP
Trustee or director
1$0
CHARLENE HARRIMMBR 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
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

990 for the year ended December 31, 2025

Program accomplishments

  • THE SCHOOL SERVED -PROVIDED CLASSROOM EDUCATION FOR- 695 STUDENTS
    Expenses $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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 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

FormYear endedRevenueExpensesAssetsReturn
990December 2025$5,603,207$5,547,564$1,986,964IRS
990December 2024$4,468,329$4,419,502$1,853,389XML
990December 2023$3,883,149$3,691,139$1,989,101XML
990December 2022$3,429,325$3,273,873$1,425,214IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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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