ASSOCIATION FOR CHRISTIAN INSTRUCTION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATION FOR CHRISTIAN INSTRUCTION (EIN 35-0898393)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2024-10-24
- IRS object ID
- 202422989349301762
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-24T14:49:04-05:00 | ReturnTs |
| Tax Period End | 2023-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351509921 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SWARTZ RETSON & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 235 E 86TH AVENUE | AddressLine1Txt |
| City | MERRILLVILLE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46410 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350898393 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION FOR CHRISTIAN INSTRUCTION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASSO | BusinessNameControlTxt |
| Phone | 2198380356 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3040 RIDGE ROAD | AddressLine1Txt |
| City | HIGHLAND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46322 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KYLE R WEENER | PersonNm |
| Person Title | ADMINISTRATOR | PersonTitleTxt |
| Phone | 2198380356 | PhoneNum |
| Signature | 2024-09-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD A YOUNG | PreparerPersonNm |
| PTIN | P00367526 | PTIN |
| Phone | 2197693616 | PhoneNum |
| Preparation | 2024-09-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHLAND CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KYLE R WEENER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 RIDGE ROAD | AddressLine1Txt |
| City | HIGHLAND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46322 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,762,741 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HIGHLANDCHRISTIAN.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 558 STUDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 122 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,514,020 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,020,763 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,340,392 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,051,533 | CYProgramServiceRevenueAmt |
| PY Investment Income | $343,764 | PYInvestmentIncomeAmt |
| CY Investment Income | $67,285 | CYInvestmentIncomeAmt |
| PY Other Revenue | $409,144 | PYOtherRevenueAmt |
| CY Other Revenue | $241,713 | CYOtherRevenueAmt |
| PY Total Revenue | $6,607,320 | PYTotalRevenueAmt |
| CY Total Revenue | $7,381,294 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,708,701 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,408,130 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $39,976 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,720,668 | PYOtherExpensesAmt |
| CY Other Expenses | $1,488,163 | CYOtherExpensesAmt |
| PY Total Expenses | $4,429,369 | PYTotalExpensesAmt |
| CY Total Expenses | $4,896,293 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,177,951 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,485,001 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,184,157 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,544,015 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $622,062 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,260,008 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,562,095 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,284,007 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 558 STUDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,820,728 | ExpenseAmt |
| Revenue | $4,125,155 | RevenueAmt |
| Desc | PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 558 STUDENTS | Desc |
| Total Program Service Expenses | $3,820,728 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 122 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHLAND CHRISTIAN SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2198380356 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3040 RIDGE ROAD | AddressLine1Txt |
| City | HIGHLAND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46322 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DEANNE VANROSENDALE | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JULIE SITTER | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CURT DEGRAFF | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JERRY KUIPER | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHAWN EVERS | ||||||
| ASSISTANT TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSIAH LUTTJEBOER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LON NATELBORG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEN NEIBERT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE SCHUTT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAREN SHERWOOD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KYLE WEENER | ||||||
| PRINCIPAL | 40.00 | Yes (X) | $86,300 | $0 | $19,003 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $86,300 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $19,003 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LAGESTEE-MULDER INC | |||||
| 17005 WESTVIEW AVE | SOUTH HOLLAND | IL | 60473 | CONSTRUCTION CONTRACTOR | $635,629 |
| SYNERGI PARTNERS | |||||
| PO BOX 5599 | FLORENCE | SC | 29502 | ERC CONSULTANT | $174,541 |
| REICHELT PLUMBING | |||||
| PO BOX 177 | SCHERERVILLE | IN | 46375 | PLUMBING CONTRACTOR | $161,000 |
| ELIM CHRISTIAN SERVICES | |||||
| 13020 CENTRAL AVE | CRESTWOOD | IL | 60418 | TWO TEACHERS SALARIES & BENEFITS | $135,471 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Fundraising | $82,892 | FundraisingAmt |
| Government Grants | $827,499 | GovernmentGrantsAmt |
| All Other Contributions | $2,110,372 | AllOtherContributionsAmt |
| Noncash Contributions | $47,147 | NoncashContributionsAmt |
| Total Contributions | $3,020,763 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $4,051,533 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,051,533 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,051,533 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,287 | TotalRevenueColumnAmt |
| Exclusion | $93,287 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,669 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,669 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,669 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,669 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $200 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,360 | SecuritiesAmt |
| Other | $22,842 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$3,360 | SecuritiesAmt |
| Other | -$22,642 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$26,002 | TotalRevenueColumnAmt |
| Exclusion | -$26,002 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $523,336 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $82,892 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $355,245 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $168,091 | TotalRevenueColumnAmt |
| Exclusion | $168,091 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT ACTIVITIES | 611600 | $51,939 | $51,939 |
| OTHER | 611600 | $18,014 | $18,014 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $69,953 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,381,294 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,125,155 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $235,376 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,245 | TotalAmt |
| Management And General | $110,245 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,686,170 | TotalAmt |
| Program Services | $2,202,982 | ProgramServicesAmt |
| Management And General | $450,220 | ManagementAndGeneralAmt |
| Fundraising | $32,968 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,965 | TotalAmt |
| Program Services | $126,870 | ProgramServicesAmt |
| Management And General | $46,271 | ManagementAndGeneralAmt |
| Fundraising | $824 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,524 | TotalAmt |
| Program Services | $188,681 | ProgramServicesAmt |
| Management And General | $53,675 | ManagementAndGeneralAmt |
| Fundraising | $3,168 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,226 | TotalAmt |
| Program Services | $153,794 | ProgramServicesAmt |
| Management And General | $35,916 | ManagementAndGeneralAmt |
| Fundraising | $2,516 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,419 | TotalAmt |
| Program Services | $54,037 | ProgramServicesAmt |
| Management And General | $32,382 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,460 | TotalAmt |
| Program Services | $104,305 | ProgramServicesAmt |
| Management And General | $31,655 | ManagementAndGeneralAmt |
| Fundraising | $500 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,120 | TotalAmt |
| Program Services | $4,488 | ProgramServicesAmt |
| Management And General | $176,632 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,657 | TotalAmt |
| Program Services | $80,657 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,084 | TotalAmt |
| Program Services | $15,892 | ProgramServicesAmt |
| Management And General | $44,192 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,380 | TotalAmt |
| Management And General | $11,380 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,197 | TotalAmt |
| Program Services | $159,197 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,475 | TotalAmt |
| Program Services | $85,480 | ProgramServicesAmt |
| Management And General | $2,995 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $341,834 | $341,834 | |
| FOOD | $92,121 | $90,457 | $1,664 |
| AMORTIZATION OF RIGHT O | $51,296 | $51,296 | |
| CONSUMABLES | $38,780 | $38,780 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,340 | TotalAmt |
| Program Services | $121,978 | ProgramServicesAmt |
| Management And General | $38,362 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,896,293 | TotalAmt |
| Program Services | $3,820,728 | ProgramServicesAmt |
| Management And General | $1,035,589 | ManagementAndGeneralAmt |
| Fundraising | $39,976 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,869 | BOYAmt |
| EOY | $13,179 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,298,187 | BOYAmt |
| EOY | $1,778,571 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,727 | BOYAmt |
| EOY | $10,727 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,257 | BOYAmt |
| EOY | $187,230 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,976,556 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,838,611 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,107,264 | BOYAmt |
| EOY | $2,137,945 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,072,701 | BOYAmt |
| EOY | $6,199,074 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,498,152 | BOYAmt |
| EOY | $5,217,289 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,184,157 | BOYAmt |
| EOY | $15,544,015 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,209 | BOYAmt |
| EOY | $83,205 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,562 | BOYAmt |
| EOY | $2,837,068 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,291 | BOYAmt |
| EOY | $1,339,735 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $622,062 | BOYAmt |
| EOY | $4,260,008 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,383,876 | BOYAmt |
| EOY | $9,365,834 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,178,219 | BOYAmt |
| EOY | $1,918,173 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,562,095 | BOYAmt |
| EOY | $11,284,007 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,184,157 | BOYAmt |
| EOY | $15,544,015 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,485,001 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $315,026 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$2,929,712 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $1,851,597 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,178,163 | BeginningYearBalanceAmt |
| Contributions | $400,000 | ContributionsAmt |
| Investment Earnings Or Losses | $302,531 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,880,694 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,516,749 | BeginningYearBalanceAmt |
| Contributions | $200,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$538,586 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,178,163 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,869,815 | BeginningYearBalanceAmt |
| Contributions | $285,275 | ContributionsAmt |
| Investment Earnings Or Losses | $505,001 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $143,342 | OtherExpendituresAmt |
| End Year Balance | $4,516,749 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,597,027 | BeginningYearBalanceAmt |
| Contributions | $188,488 | ContributionsAmt |
| Investment Earnings Or Losses | $225,945 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $141,645 | OtherExpendituresAmt |
| End Year Balance | $3,869,815 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,429,288 | BeginningYearBalanceAmt |
| Contributions | $203,229 | ContributionsAmt |
| Investment Earnings Or Losses | $126,657 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $162,147 | OtherExpendituresAmt |
| End Year Balance | $3,597,027 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.89090 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.10630 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00280 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,787,233 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,736,367 | DepreciationAmt |
| Book Value | $2,050,866 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $852,676 | OtherCostOrOtherBasisAmt |
| Depreciation | $789,975 | DepreciationAmt |
| Book Value | $62,701 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $336,647 | OtherCostOrOtherBasisAmt |
| Depreciation | $312,269 | DepreciationAmt |
| Book Value | $24,378 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,137,945 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| TUITION RECEIVABLE | $23,301 |
| CONTRIBUTIONS RECEIVABLE | $723,422 |
| GRANTS RECEIVABLE | $25,035 |
| CONSTRUCTION IN PROGRESS | $4,316,970 |
| RIGHT OF USE ASSETS - FINANCING | $128,561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,217,289 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED REVENUE | $148,725 |
| LIABILITIES UNDER SPLIT-INTEREST AGREEMENTS | $35,654 |
| ACCRUED PENSION LIABILITY | $1,005,285 |
| LEASE LIABILITIES - FINANCING | $66,182 |
| DONOR ADVISED FUNDS | $83,889 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,339,735 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PURPOSE OF THE ENDOWMENT FUND IS TO RECEIVE, ACCUMULATE, MANAGE, INVEST, AND DISBURSE CAPITAL FUNDS AND PROPERTIES ENTRUSTED TO IT AND THE INCOME THEREFROM FOR THE EXCLUSIVE USE AND BENEFIT OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION. |
| PART X, LINE 2: | WHEN APPLICABLE, CHANGES IN BENEFITS ARISING FROM CURRENT AND PRIOR TAX POSITIONS TAKEN BY THE ASSOCIATION ARE RECOGNIZED IN THE PERIOD IN WHICH THE CHANGE OCCURS. CHANGES RESULTING FROM SETTLEMENTS WITH TAXING AUTHORITIES ARE RECOGNIZED IN THE PERIOD THAT SETTLEMENT OCCURS. REDUCTIONS IN UNRECOGNIZED TAX BENEFITS AS A RESULT OF A LAPSE OF THE APPLICABLE STATUTE OF LIMITATIONS ARE RECOGNIZED IN THE PERIOD THE STATUTE LAPSES. PROJECTED PENALTIES AND INTEREST RECOGNIZED ON TAX POSITIONS WHERE IT IS REASONABLY POSSIBLE THAT THE ASSOCIATION'S TAX POSITION WILL NOT PREVAIL IN A REVIEW BY TAXING AUTHORITIES IS RECOGNIZED AS PART OF CURRENT PERIOD INCOME TAX EXPENSE. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THERE IS NO CURRENT SOLICITATION PROGRAM; ANY NEW STUDENT APPLICATIONS ARE ACCEPTED BASED ON SCHOOL CAPACITY | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION TO RAISE MONEY FOR SCHOOL | Event1Nm |
| Gross Receipts Event1 | $294,015 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $82,892 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $211,123 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $73,586 | OtherDirectExpensesEvent1Amt |
| Event2 | TRIP | Event2Nm |
| Gross Receipts Event2 | $253,306 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $253,306 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $248,976 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $58,907 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $58,907 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $32,683 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $606,228 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $82,892 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $523,336 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $355,245 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $355,245 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $168,091 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MANY AUCTION ITEMS | Desc |
| Contribution | 0 | ContributionCnt |
| Noncash Contributions Rpt F990 | $47,147 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, SECTION B - AMENDED RETURN STATEMENT | FORM 990 IS BEING AMENDED TO REFLECT CORRECTED INFORMATION RECEIVED AFTER THE ORIGINAL FORM 990 WAS FILED. THE FOLLOWING ITEMS HAVE BEEN UPDATED TO RELECT THE CORRECTED INFORMATION: FORM 990 PART I LINES 8, 10, 11, 16B, 19, 20, 21, & 22 HAVE BEEN UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 PART III LINE 4A HAS BEEN UPDATED TO REFLECT CORRECTED PROGRAM SERVICE REVENUE & EXPENSES. FORM 990 PART VIII LINES 1F, 3, 7B, & 11B HAVE BEEN UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 PART IX FUNCTIONAL EXPENSES LINES 7, 8, 9, 20, & 24C TO REFLECT CORRECTED INFORMATION. FORM 990 PART X BALANCE SHEET LINES 9, 15, 17, 25, 27 & 28 TO REFLECT CORRECTED INFORMATION. FORM 990 PART XI RECONCILIATION OF NET ASSETS HAS BEEN UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 SCHEDULE D PART IX LINE 4 WAS UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 SCHEDULE D PART X LINES 7 WAS UPDATED TO REFLECT CORRECTED INFORMATION. FORM 4562 LINE 14, 17, 19C, & 19I WERE UPDATED TO REFLECT CORRECTED INFORMATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | ALL PERSONS 18 YEARS OF AGE OR OVER, WHO SUBSCRIBE TO ARTICLES II AND III OF THE SCHOOL'S CONSTITUION, AND ARE MEMBERS OF A BIBLE-BELIEVING PROTESTANT CHURCH, AFFIRM IN WRITING THE FOUNDATIONAL BELIEFS OF HIGHLAND CHRISTIAN SCHOOL, AND WHO MADE AN ANNUAL CONTRIBUTION TO ANY FUND OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION IN THE PRECEDING YEAR, FROM A DATE 60 DAYS PRIOR TO EACH ANNUAL MEETING OF THIS ORGANIZATION, IN AN AMOUNT FIXED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, AND IF NOT SO FIXED, IN THE MINIMUM AMOUNT OF $10 FOR EACH SAID ABOVE-DESCRIBED YEAR, ARE ELIGIBLE FOR MEMBERSHIP IN THE SOCIETY. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION ANNUALLY ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION MUST APPROVE CHANGES IN BYLAWS RECOMMENDED BY THE BOARD OF DIRECTORS AT THEIR ANNUAL MEETING. EACH MEMBER GETS 1 VOTE AND ITEMS ARE PASSED BY THE MAJORITY PRESENT AT THE MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ADMINISTRATOR REVIEWS AND SIGNS FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE PRESIDENT OF THE BOARD OF DIRECTORS MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY AN ANNUAL REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE COMPENSATION OF THE SCHOOL'S ADMINISTRATOR ON AN ANNUAL BASIS. DATA OF COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS IS USED ALONG WITH THE ADMINSTRATOR'S QUALIFICATIONS AND EXPERIENCE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C: | ONLY THE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICT OF INTERESTS. |
| FORM 990, PART VIII, LINE 7A, SECURITIES: | THE INVESTMENT BROKER ONLY RECORDS THE NET GAIN OR LOSS ON SALES OF SECURITIES; NO PROCEEDS ARE REPORTED TO THE ORGANIZATION. THEREFORE, THE NET GAIN OR LOSS WAS REPORTED AS THE SALE OR COST OF THE SECURITIES AS WELL AS THE TOTAL GAIN OR LOSS. |
| FORM 990, PART IX, LINE 24E | VEHICLES: PROGRAM SERVICE EXPENSES 38,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,631. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 29,239. MANAGEMENT AND GENERAL EXPENSES 6,853. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,092. CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 27,116. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,116. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 2,020. MANAGEMENT AND GENERAL EXPENSES 18,576. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,596. PUBLICITY: PROGRAM SERVICE EXPENSES 1,395. MANAGEMENT AND GENERAL EXPENSES 12,933. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,328. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 14,013. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,013. FUNDRAISING EVENTS: PROGRAM SERVICE EXPENSES 9,564. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,564. |
| FORM 990, PART XI, LINE 9: | PENSION RELATED CHANGES OTHER THAN PERIODIC PENSION COST 1,851,597. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OR REVIEW OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| FORM 990, PART XI, LINE 1: | THE SCHOOL USES THE CASH BASIS OF ACCOUNTING MODIFIED BY RECORDING TUITION RECEIVABLES AND ACCOUNTS PAYABLE. THE PRINCIPLE DIFFERENCE BETWEEN THIS BASIS AND GAAP IS THERE IS NO ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SERVANT PARTNERS IN CHRISTIAN EDUCATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1650 US HIGHWAY 41 | AddressLine1Txt |
| City | SCHERERVILLE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46375 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263960988 | EIN |
| Primary Activities | RESALE SHOP | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF CHRISTIAN INSTRUCTION BOARD OF DIRECTORS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SERVANT PARTNERS IN CHRISTIAN EDUCATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $300,000 | InvolvedAmt |
| Method Of Amount Determination | CASH RECEIVED | MethodOfAmountDeterminationTxt |
Comments