Nonprofit · EIN 45-2431234
CORNERSTONE CHRISTIAN SCHOOL
Tax-exempt · CAMDEN, SC 29020
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $525,518 | $587,779 | -$62,261 | $318,455 | $3,332 | $315,123 |
| December 31, 2024 | 990 | $598,817 | $588,699 | $10,118 | $378,254 | $870 | $377,384 |
| December 31, 2023 | 990 | $458,761 | $513,111 | -$54,350 | $382,966 | $20 | $382,946 |
| December 31, 2021 | 990 (amended) | $429,310 | $308,261 | $121,049 | $190,929 | $0 | $190,929 |
| December 31, 2020 | 990 (amended) | $234,075 | $182,335 | $51,740 | $69,880 | $0 | $69,880 |
| December 31, 2019 | 990-EZ (amended) | $158,721 | $153,700 | $5,021 | $18,140 | – | $18,140 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,120
- of which government grants
- $34,120
- Program service revenue
- $487,442
- Investment income
- $3,956
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $401,539
- Salaries, compensation and benefits (total)
- $432,428
- Professional fundraising fees
- $0
- Occupancy
- $37,870
- Depreciation
- $15,950
- Program services (functional)
- $534,854
- Management and general (functional)
- $52,925
Balance sheet and other
- Total assets, start of year
- $378,254
- Total assets, end of year
- $318,455
- Total liabilities, end of year
- $3,332
- Net assets, end of year
- $315,123
- Land, buildings and equipment
- $18,864
- Net assets without donor restrictions
- $315,123
- Gross receipts
- $525,518
- Employees
- 27
- Year formed
- 2011
- State of legal domicile
- SC
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 |
|---|---|---|---|
| LISE GAINEY | BOARD MEMBER Trustee or director | – | $0 |
| MEG GULLEDGE | BOARD MEMBER Trustee or director | – | $0 |
| WHIT GULLEDGE | SECRETARY Trustee or director | – | $0 |
| ANGIE MELVIN | BOARD MEMBER Trustee or director | – | $0 |
| STEPHEN SHEORN | BOARD MEMBER Trustee or director | – | $0 |
| JENNIFER WATSON | BOARD MEMBER Trustee or director | – | $0 |
| JANET ETTERS | HEADMASTER B Officer | – | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISE GAINEY | BOARD MEMBER Trustee or director | 0.25 | $0 |
| MARGARET GULLEDGE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| WHIT GULLEDGE | SECRETARY Trustee or director | 1 | $0 |
| ANGIE MELVIN | BOARD MEMBER Trustee or director | 0.25 | $0 |
| JILL SHEORN | BOARD MEMBER Trustee or director | 0.25 | $0 |
| STEPHEN SHEORN | BOARD MEMBER Trustee or director | 0.25 | $0 |
| JANET ETTERS | HEADMASTER B Officer | 40 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISE GAINEY | BOARD MEMBER Trustee or director | – | $0 |
| MARGARET GULLEDGE | BOARD MEMBER Trustee or director | – | $0 |
| WHIT GULLEDGE | SECRETARY Trustee or director | – | $0 |
| ANGIE MELVIN | BOARD MEMBER Trustee or director | – | $0 |
| JILL SHEORN | BOARD MEMBER Trustee or director | – | $0 |
| STEPHEN SHEORN | BOARD MEMBER Trustee or director | – | $0 |
| JANET ETTERS | HEADMASTER B Officer | – | $0 |
990 for the year ended December 31, 2021: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANET ETTERS | HEADMASTER B Trustee or director | 40 | $0 |
| MARGARET GULLEDGE | BOARD MEMBER Trustee or director | 2 | $0 |
| ANGIE MELVIN | BOARD MEMBER Trustee or director | 10 | $0 |
| JILL SHEORN | BOARD MEMBER Trustee or director | 10 | $0 |
990 for the year ended December 31, 2020: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANET ETTERS | HEADMASTER B Trustee or director | 40 | $0 |
| MARGARET GULLEDGE | BOARD MEMBER Trustee or director | 2 | $0 |
| ANGIE MELVIN | BOARD MEMBER Trustee or director | 10 | $0 |
| JILL SHEORN | BOARD MEMBER Trustee or director | 10 | $0 |
990-EZ for the year ended December 31, 2019: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANET ETTERS | HEADMASTER B | 40 | $22,480 |
| JILL SHEORN | BOARD MEMBER | 10 | $0 |
| ANGIE MELVIN | BOARD MEMBER | 10 | $0 |
| MARGARET GULLEDGE | BOARD MEMBER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1542 ALBERT ST, CAMDEN, SC 29020-4002
- In care of
- % JANET C ETTERS
- Principal officer (990 for 2025)
- JANET ETTERS, 2718 LOCKHART RD, LUGOFF, SC 29078
- Signed the 990
- JANET ETTERS, HEADMASTER BOARD MEM
- Phone
- (803) 432-8885
- Return prepared by
- CANTEY TILLER PIERCE & GREEN LLP
Mission
RELIGIOUS EDUCATIONAL PURPOSE
Program accomplishments
- CCS IS AN ELEMENTARY EDUCATION INSTITUTION
- ORGANIZATION WITH STUDENTS OF KINDERGARTEN AGE AND UP AND OF ADVANCED ACADEMICS AND SOCIAL STRUCTURE
- ARTICLE I AND ARTICLE II OF THE BYLAWS CLEARLY DEFINE THE PURPOSE OF CONERSTONE CHRISTIAN SCHOOL AS EXCLUSIVELY FOR RELIGIOUS EDUCATIONAL PURPOSE
- DEPRECIATIONExpenses $534,854
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
- 45-2431234
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $318,455
- Income (IRS master file)
- $525,518
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $525,518 | $587,779 | $318,455 | IRS |
| 990 | December 2024 | $598,817 | $588,699 | $378,254 | IRS |
| 990 | December 2023 | $458,761 | $513,111 | $382,966 | XML |
| 990 | December 2022 | $688,177 | $441,269 | $437,624 | IRS |
| 990 | December 2021 | $429,310 | $308,261 | $190,929 | XML |
| 990 | December 2020 | $234,075 | $182,335 | $69,880 | XML |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | $158,721 | $153,700 | $18,140 | XML |
| 990-EZ | 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 45-2431234).
Questions about CORNERSTONE CHRISTIAN SCHOOL
- What is the EIN of CORNERSTONE CHRISTIAN SCHOOL?
- The employer identification number (EIN) of CORNERSTONE CHRISTIAN SCHOOL is 45-2431234.
- Is CORNERSTONE CHRISTIAN SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to CORNERSTONE CHRISTIAN SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CORNERSTONE CHRISTIAN SCHOOL 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 CORNERSTONE CHRISTIAN SCHOOL 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 CORNERSTONE CHRISTIAN SCHOOL 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 CORNERSTONE CHRISTIAN SCHOOL?
- The 990 for the year ended December 31, 2025 names JANET ETTERS.
- Who are the officers and directors of CORNERSTONE CHRISTIAN SCHOOL?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does CORNERSTONE CHRISTIAN SCHOOL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $525,518, expenses of $587,779 and total assets of $318,455 at year end.
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