Salisbury Christian School 
The information on this page was last updated 7/6/2026. If you see errors or omissions, please email: [email protected]
Summary
Academically Excellent. Experientially Diverse. Distinctively Christian.
Contact information
Mailing address:
Salisbury Christian School
807 Parker Rd.
Salisbury, MD 21804
Website: salisburychristian.org
Phone: (410) 546-0661
Email: [email protected]
Organization details
EIN: 520937411
CEO/President: Steven Lamkin
Chairman: John McTernan, Jr.
Board size: 10
Founder: Eugenia Bruce
Ruling year: 1977
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
Our vision is to engage, excite, and equip students to become resilient learners, passionate world changers, and steadfast followers of Jesus Christ!
Mission statement
We exist to honor Jesus Christ by offering a comprehensive educational program founded upon Biblical truth and academic excellence.
Statement of faith
In the divine inspiration, infallibility, and final authority of the Bible as the Word of God.
In one God, the creator and sustainer of the universe, eternally existent in three persons: Father, Son, and Holy Spirit.
In the uniqueness of man, by virtue of his special creation in God's image, and his responsibility to understand and master the world to the glory of God.
The unique Deity of the Lord Jesus Christ, the incarnate, virgin-born Son of God.
In the representative and substitutionary death of our Lord Jesus Christ as the necessary atonement for our sins, through which, by faith in Him, we receive salvation and are set free from the power and penalty of sin.
In the power of the Holy Spirit in the work of regeneration and His continuing work in the heart of the believer.
In the resurrection of the crucified body of our Lord and that blessed hope, His personal return.
In the bodily resurrection of the just and the unjust, the everlasting blessedness of the saved, and the everlasting punishment of the lost.
In the spiritual unity of believers in our Lord Jesus Christ.
In the covenant of marriage, between one man and one woman only, as an important and critical part of God's created order.
In God's immutable creation of each person as male or female, two distinct, complementary genders that together reflect the image and nature of God.
In the sanctity of all human life, created in the image of God, and in the responsibility to protect, defend, and cherish life from conception to natural death.
Donor confidence score
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Transparency grade
D
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Financial efficiency ratings
Sector: K-12 Schools/Academies
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 173 of 1412 | 19 of 180 |
| Fund acquisition rating | | 27 of 1412 | 18 of 180 |
| Resource allocation rating | | 587 of 1412 | 81 of 180 |
| Asset utilization rating | | 496 of 1413 | 58 of 180 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 10% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 13% | 38% | 16% | 15% | 17% | 28% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 87% | 62% | 84% | 85% | 83% | 72% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 84% | 83% | 82% | 83% | 84% |
Spending ratio Spending ratio = Total expenses / Total revenue | 93% | 74% | 97% | 98% | 95% | 81% |
Program output ratio Program output ratio = Program services / Total revenue | 76% | 63% | 81% | 81% | 78% | 68% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 7% | 26% | 3% | 2% | 5% | 19% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | 30% | 3% | 2% | 5% | 23% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 16% | 17% | 18% | 17% | 16% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.54 | 0.67 | 0.82 | 0.74 | 0.66 | 0.69 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 3.07 | 2.55 | 2.20 | 2.34 | 2.36 | 2.94 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.79 | 1.71 | 1.79 | 1.72 | 1.56 | 2.04 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 2.79 | 3.11 | 2.91 | 2.63 | 2.38 | 2.18 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.35 | 0.32 | 0.34 | 0.38 | 0.42 | 0.46 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 3.98 | 4.77 | 4.40 | 4.32 | 4.45 | 3.18 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 29% | 22% | 28% | 30% | 28% | 30% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 7% | 7% | 9% | 11% | 14% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 119% | 116% | 89% | 95% | 108% | 101% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $3,637,599 | $3,141,191 | $3,008,277 | $1,506,711 | $1,070,663 |
| Receivables, inventories, prepaids | $155,794 | $126,402 | $62,827 | $1,437,881 | $913,722 |
| Short-term investments | $387,342 | $331,386 | $270,731 | $230,477 | $269,824 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $4,180,735 | $3,598,979 | $3,341,835 | $3,175,069 | $2,254,209 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $6,485,893 | $4,308,023 | $4,475,094 | $4,318,340 | $4,370,150 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $6,485,893 | $4,308,023 | $4,475,094 | $4,318,340 | $4,370,150 |
| Total assets | $10,666,628 | $7,907,002 | $7,816,929 | $7,493,409 | $6,624,359 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $704,966 | $615,706 | $532,649 | $823,695 | $455,788 |
| Other current liabilities | $640,422 | $622,987 | $735,678 | $510,297 | $579,776 |
| Total current liabilities | $1,345,388 | $1,238,693 | $1,268,327 | $1,333,992 | $1,035,564 |
| Debt | $736,823 | $584,064 | $692,303 | $799,008 | $922,779 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $312,796 | $354,310 | $363,834 | $0 | $0 |
| Total long-term liabilities | $1,049,619 | $938,374 | $1,056,137 | $799,008 | $922,779 |
| Total liabilities | $2,395,007 | $2,177,067 | $2,324,464 | $2,133,000 | $1,958,343 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $7,725,849 | $5,266,023 | $5,083,093 | $5,019,571 | $4,388,446 |
| With donor restrictions | $545,772 | $463,912 | $409,372 | $340,838 | $277,570 |
| Net assets | $8,271,621 | $5,729,935 | $5,492,465 | $5,360,409 | $4,666,016 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $3,656,375 | $1,061,673 | $860,065 | $869,537 | $1,614,371 |
| Program service revenue | $5,787,842 | $5,355,349 | $4,821,247 | $4,329,643 | $4,034,471 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $125,371 | $121,204 | $153,413 | $16,185 | $15,425 |
| Other revenue | $75,522 | $100,442 | $29,816 | $24,215 | $20,795 |
| Total other revenue | $5,988,735 | $5,576,995 | $5,004,476 | $4,370,043 | $4,070,691 |
| Total revenue | $9,645,110 | $6,638,668 | $5,864,541 | $5,239,580 | $5,685,062 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $6,028,891 | $5,371,925 | $4,730,075 | $4,112,239 | $3,873,373 |
| Management and general | $1,108,761 | $1,072,407 | $1,032,258 | $852,118 | $730,505 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $7,137,652 | $6,444,332 | $5,762,333 | $4,964,357 | $4,603,878 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $2,507,458 | $194,336 | $102,208 | $275,223 | $1,081,184 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $2,507,458 | $194,336 | $102,208 | $275,223 | $1,081,184 |
Compensation
| Name | Title | Compensation |
| Steven Lamkin | Head of School | $113,760 |
| Cheryl Tolbert | Director of Development | $70,687 |
| Sallie Magee | Business Manager | $61,110 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 7/6/2026. To update the information below, please email: [email protected]
History
1966: Mrs. Eugenia Bruce opens a private Christian kindergarten, The Christian Pre-School Center, with 7 students enrolled. Each day, she transports her students both to and from school in her orange Volkswagen van.
1973: The school adds 1st grade and is renamed The Christian School of Salisbury.
1977: The Christian School of Salisbury receives a Certificate of Approval from the Maryland State Department of Education.
1978: The school is now educating students through 7th grade and the need arises for a suitably sized building. An anonymous donor, later revealed to be Ms. Madeline Perdue, gifts the school a 10-acre plot of land on Parker Road. Ground is broken in July 1978.
1979: On February 1, classes begin with an enrollment of 97 students in what is now known as Founders Hall.
1985: Mrs. Eugenia Bruces retires and enrollment sits at 115 students in preschool through 8th grade.
1989: Mr. Steve Auld is hired as Headmaster.
1994: The Board of Governors votes to expand the school's offerings to include high school, adding one grade each year. Enrollment sits at 435 students.
1996: The school's name officially changes to Salisbury Christian School. The SCS Upper School moves to its own campus at the Second National Bank building in March.
1999: As SCS celebrates its first graduating class in 1999, the Board of Governors votes unanimously to begin the Nehemiah Building Project, with the goal of bringing the school together on one campus.
2003: The Nehemiah Center opens, and the school year begins with PreK through 12th grade all on one campus for the first time, with an enrollment of 493 students.
2008: SCS receives accreditation from the Association of Christian Schools International and the Middle States Association of Colleges and Schools.
2015: The school grows to 545 students, offering 7 Advanced Placement courses, 15 sports teams, a thriving arts program, and award-winning band and choral programs.
2020: SCS faces the COVID-19 pandemic with innovation and efficiency - beginning online learning within one week of the shutdown. The school then leads the way in opening its doors for in-person learning in September 2020 - in the midst of the pandemic.
2022: Salisbury Christian opens an Early Learning Center, thus expanding its grade-level offerings to begin with infants.
2023: SCS celebrates 20 years in the Nehemiah Center and continues planning for future growth.