2024-05-13T15:57:03-05:00 2023-06-30 621199757 LBMC PC 605 CHESTNUT STREET SUITE 1100 CHATTANOOGA TN 37450 990 2022-07-01 620840156 CHATTANOOGA CHRISTIAN SCHOOL INC CHAT 4232656411 3354 CHARGER DRIVE CHATTANOOGA TN 37409 DR MARNI HALVORSON INTERIM PRESIDENT 4232656411 2024-05-13 1 DR MARNI HALVORSON 999009999 1 ALAN KING CPA P00976444 4237566585 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD DIRKSE 3354 CHARGER DRIVE CHATTANOOGA TN 37409 33678866 0 X CCSK12.COM X 1972 TN TO PROVIDE CHRISTIAN EDUCATION FOR CHILDREN IN THE CHATTANOOGA, TN AREA. 11 11 467 967 0 0 5201011 3971629 21949144 23845875 310223 171997 0 0 27460378 27989501 2150660 2326745 0 0 11546079 13319589 0 0 222848 9250276 10745291 22947015 26391625 4513363 1597876 43479311 46113318 2431994 3017241 41047317 43096077 X TO PREPARE STUDENTS TO LEAD AND SERVE WITH DISTINCTION WHILE REPRESENTING CHRIST AND HIS KINGDOM IN ALL AREAS OF HOME, CHURCH, SOCIETY AND CULTURE. 0 0 11055572 1638987 14638307 UPPER SCHOOL 4821240 687758 6142587 LOWER SCHOOL 1365705 734944 ATHLETICS 4249592 2330037 AUXILLARY PROGRAMS & OTHER INCOME RELATED TO PROGRAM SERVICES 4249592 2330037 21492109 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 44 0 1 467 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CARLA DEAN 4232656411 3354 CHARGER DRIVE CHATTANOOGA TN 37409 LAINI HUFFINE DIRECTOR 1.00 X 0 0 28340 CHRIS HORNE SECRETARY 1.00 0.00 X X 0 0 0 RALPH MONTGOMERY DIRECTOR 1.00 X 0 0 0 THADDEUS DAVIS DIRECTOR 1.00 X 0 0 0 RACHEL SHIELDS DIRECTOR 1.00 X 0 0 0 CRAIG BAKER TREASURER 1.00 0.00 X X 0 0 0 MARNI HALVORSON VICE CHAIR 1.00 X X 0 0 0 GARY NOLAND JR DIRECTOR 1.00 X 0 0 0 FRED WEICHMANN DIRECTOR 1.00 X 0 0 0 FRED VERWOERD DIRECTOR 1.00 0.00 X 0 0 0 TYLER SIIRA CHAIRMAN 1.00 0.00 X X 0 0 0 CHAD M DIRKSE PRESIDENT 40.00 0.00 X 201428 0 23490 CARLA DEAN CHIEF FINANCIAL OFFICER 40.00 0.00 X 108183 0 0 JOHN STROUD VP OF ADVANCEMENT 40.00 X 136468 0 8188 SHONDA CAINES DIRECTOR OF EXCEPTIONAL ED 40.00 X 123914 0 0 PHIL MASSEY UPPER SCHOOL TEACHER 40.00 X 105000 0 0 674993 0 60018 5 0 1 0 0 2425406 1546223 3971629 TUITION AND FEES 611600 20780893 20780893 AUXILIARY PROGRAMS 611710 2048957 2048957 ATHLETIC PROGRAM REVENUE 611710 734944 734944 281081 281081 23845875 294442 294442 5566920 5689365 -122445 -122445 -122445 27989501 23845875 0 171997 2326745 2326745 325183 325183 10018171 8121087 1786377 110707 903389 492390 401035 9964 1272349 7271 1265078 800497 630031 170466 35986 35986 43015 43015 1789136 220653 1568483 13125 13125 846888 426976 419912 522598 492406 30192 14607 14607 1468566 1384145 84421 154745 154745 SUPPLIES 1673804 1669137 4667 REPAIRS AND MAINTENANCE 1127150 1060228 66922 STIPENDS 736742 647501 89241 MISCELLANEOUS EXPENSE 662732 653693 9039 1656197 3359846 -1792701 89052 26391625 21492109 4676668 222848 3410298 2835264 245163 1434037 1581659 589524 4476103 6238845 220230 411061 41562694 15064677 25980354 26498017 7565504 8106570 43479311 46113318 1468807 1955929 665079 696912 175000 175000 94684 47789 28424 141611 2431994 3017241 X 30384914 29810097 10662403 13285980 41047317 43096077 43479311 46113318 1597876 450884 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7822844 5960 622881 8451686 8493808 8235 157049 522150 7822844 7155928 6814 1601303 270237 8493808 7328018 6392 91755 270237 7155928 6965012 4391 360256 1641 7328018 1.00000 0.00000 0.00000 0 0 1555187 1555187 25106986 8389969 16717017 7284160 4224227 3059933 7616361 2450481 5165880 26498017 CAPITAL LEASE OBLIGATION 141611 141611 X 26113640 450884 450884 25662756 2326745 2326745 27989501 24064880 0 24064880 2326745 2326745 26391625 PART V, LINE 4: ENDOWMENTS ARE RESTRICTED FOR SCHOLARSHIPS, CAPITAL IMPROVEMENTS AND SPECIFIC EDUCATION INITIATIVES. PART X, LINE 2: AS OF JUNE 30, 2023 AND 2022, THE SCHOOL HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE PART XI, LINE 4B - OTHER ADJUSTMENTS: 990 RECLASSIFICATION FOR TUITION ASSISTANCE 2,326,745. PART XII, LINE 4B - OTHER ADJUSTMENTS: 990 RECLASSIFICATION FOR TUITION ASSISTANCE 2,326,745. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PUBLICIZED THROUGH SCHOOL BROCHURES AND VARIOUS OTHER ADVERTISING MEDIA SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED AN ALLOCATED AMOUNT OF GRANT FUNDS FROM THE EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS PROGRAM ("EANS") AND FROM THE GOVERNOR'S EMERGENCY EDUCATION RELIEF FUND ("GEER"). BOTH OF THESE PROGRAMS ARE ADMINSTERED BY THE TENNESSEE DEPARTMENT OF EDUCATION ("TDE"). 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 656793 0 0 0 0 0 0 656793 0 656793 0 0 0 0 1 0 PART III ACCOUNTING METHOD: PART I, LINE 3, COLUMN (F) CHATTANOOGA CHRISTIAN SCHOOL, INC. HAS LESS THAN 2% INTEREST IN A FOREIGN PARTNERSHIP, STEPSTONE VC GLOBAL PARTNERS VIII, L.P. THIS PARTNERSHIP IS ORGANIZED IN THE CAYMAN ISLANDS. THE AMOUNT REPORTED IN PART I IS THE ENDING VALUE OF THE INVESTMENT AS REPORTED ON THE AUDITED FINANCIAL STATEMENTS. 1 TUITION ASSISTANCE TO STUDENTS ATTENDING CHATTANOOGA CHRISTIAN SCHOOL 439 2326745 FAIR VALUE OF TUITION REDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS SCHEDULE I, PART III, LINE 1 THE ORGANIZATION TRACKS WHICH STUDENTS RECEIVE TUITION ASSISTANCE DURING THE YEAR. THE NUMBER OF RECIPIENTS REPORTED ABOVE IS NOT AN ESTIMATE. THIS IS THE EXACT NUMBER OF STUDENTS WHO RECEIVE ASSISTANCE. X X X X X 0 0 0 0 0 0 0 0 0 CHAD M DIRKSE PRESIDENT 201428 0 0 0 0 0 7225 0 16265 0 224918 0 0 0 SCHEDULE J, PART III CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICAL COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES USING INDEPENDENT COMPENSATION CONSULTANTS, WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS. HAMICO INC PRIVATE FOUNDATION OWNED BY FORMER DIRECTOR COMPLETION OF CAPITAL CAMPAIGN X 225000 175000 0 1 1 175000 CERTAIN DIRECTORS DIRECTOR 28340 SCHOLARSHIP TO ENCOURAGE PURSUIT OF OUR MISSION SCH L, PART III, GRANTS OR ASSISTANCE BENEFITTING INTERESTED PERSONS: CERTAIN DIRECTORS WHO ARE PARENTS OR GUARDIANS OF STUDENTS AT THE SCHOOL MAY BE ELIGIBLE FOR TUITION ASSISTANCE FROM THE ORGANIZATION FROM TIME-TO-TIME. THE ORGANIZATION DOES NOT COMPENSATE ITS DIRECTORS FOR THEIR SERVICE ON THE BOARD, AND BELIEVES THAT ANY TUITION ASSISTANCE PROVIDED TO ANY OF ITS DIRECTORS IS DONE SO ON AN ARMS-LENGTH BASIS CONSISTENT WITH ITS ESTABLISHED POLICIES AND IRRESPECTIVE OF THE RECIPIENTS' ROLE AS A DIRECTOR. NOTE THAT DIRECTORS HAVE NO AUTHORITY TO DETERMINE HOW AND TO WHOM FINANCIAL ASSISTANCE IS AWARDED. FORM 990, PART VI, SECTION B, LINE 11B PRESENTATION BY THE CFO TO BOARD OF TRUSTEES FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PERIODICALLY REVIEWED AT BOARD MEETINGS. IN ACCORDANCE WITH BOARD GOVERNANCE POLICIES, IF THE POTENTIAL OF CONFLICT OF INTEREST EXISTS, A TRUSTEE WILL IMMEDIATELY BRING THE POTENTIAL OF CONFLICT TO THE BOARD CHAIR AND RECUSE HIMSELF OR HERSELF FROM DISCUSSION AND/OR DECISION MAKING IN THE POTENTIAL AREA OF CONFLICT OF INTEREST. BOARD MEMBERS MUST SIGN THE CONFLICT OF INTEREST AGREEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES USING INDEPENDENT COMPENSATION CONSULTANTS, WRITTEN EMPLOYMENT CONTRACTS AND COMPENSATION SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE AND POSTED ON GUIDESTAR. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR REGARDING OVERSIGHT OF THE AUDIT NOR THE SELECTION OF AN INDEPENDENT AUDITOR. CHATTANOOGA CHRISTIAN SCHOOL FOUNDATION 3354 CHARGER DRIVE CHATTANOOGA TN 37409 932622784 TO SUPPORT CHATTANOOGA CHRISTIAN SCHOOL INC TN 501(C)(3) LINE 12A, I CHATTANOOGA CHRISTIAN SCHOOL INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0