SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION (EIN 46-0340024)
Tax period: 2021-08-01 to 2022-07-31
Filed: 2023-03-28
IRS object ID: 202320879349301042
Schema version: 2021v4.0
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-28T18:39:08-04:00	ReturnTs
Tax Period End	2022-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	460398923	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WOLTMAN GROUP PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7001 S LYNCREST PLACE SUITE 200	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	571082599	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	460340024	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SIOUX FALLS CHRISTIAN SCHOOLS	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SIOU	BusinessNameControlTxt
Phone	6053341422	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6120 SOUTH CHARGER CIRCLE	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57108	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRAD NEUGEBAUER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6053341422	PhoneNum
Signature	2023-03-28	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BRAD	PersonFirstNm
Person Last	NEUGEBAUER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TRENT R PRINS	PreparerPersonNm
PTIN	P00851377	PTIN
Phone	6053611200	PhoneNum
Preparation	2023-03-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JAY WOUDSTRA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6120 SOUTH CHARGER CIRCLE	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57108	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$16,999,502	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	SIOUXFALLSCHRISTIAN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	SD	LegalDomicileStateCd
Activity Or Mission	TO ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION IN WHICH INSTRUCTION SHALL BE PROVIDED IN ACCORDANCE WITH THE RELIGIOUS AND OTHER PRINCIPLES SET FORTH IN SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION'S CONSTITUTION.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	394	TotalEmployeeCnt
Total Volunteers	500	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$3,764,958	PYContributionsGrantsAmt
CY Contributions Grants	$3,707,385	CYContributionsGrantsAmt
PY Program Service Revenue	$9,384,713	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,548,961	CYProgramServiceRevenueAmt
PY Investment Income	$76,853	PYInvestmentIncomeAmt
CY Investment Income	$25,605	CYInvestmentIncomeAmt
PY Other Revenue	$884,185	PYOtherRevenueAmt
CY Other Revenue	$1,012,614	CYOtherRevenueAmt
PY Total Revenue	$14,110,709	PYTotalRevenueAmt
CY Total Revenue	$15,294,565	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,329,101	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,253,338	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$578,221	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,828,366	PYOtherExpensesAmt
CY Other Expenses	$3,608,254	CYOtherExpensesAmt
PY Total Expenses	$12,157,467	PYTotalExpensesAmt
CY Total Expenses	$12,861,592	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,953,242	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,432,973	CYRevenuesLessExpensesAmt
Total Assets BOY	$31,257,965	TotalAssetsBOYAmt
Total Assets EOY	$33,580,780	TotalAssetsEOYAmt
Total Liabilities BOY	$687,310	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$680,550	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$30,570,655	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$32,900,230	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION IN WHICH INSTRUCTION SHALL BE PROVIDED IN ACCORDANCE WITH THE RELIGIOUS AND OTHER PRINCIPLES SET FORTH IN SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION'S CONSTITUTION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$10,328,022	ExpenseAmt
Revenue	$9,536,722	RevenueAmt
Desc	ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION FOR 1,465 STUDENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$448,168	ExpenseAmt
Revenue	$508,992	RevenueAmt
Desc	PROVIDE HOT LUNCH TO THE STUDENTS ATTENDING SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$258,190	ExpenseAmt
Revenue	$503,247	RevenueAmt
Desc	PROVIDE CHILD CARE FOR STUDENTS ATTENDING SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION OUTSIDE OF REGULAR SCHOOL HOURS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$11,034,380	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	78	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	394	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KARLA VANDER LEEST	PersonNm
Phone	6053341422	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6120 S CHARGER AVENUE	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57108	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JAY WOUDSTRA
SUPERINTENDE	40.00	Yes (X)	$186,314	$0	$28,160
JOHN SJAARDA
BOARD MEMBER	1.00		$795	$0	$0	Yes (X)
HEATHER ANEMA
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
JONATHAN BENTZ
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
JON BLEEKER
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
NATHAN ENGBERS
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
DAN HARMELINK
VICE PRESIDE	1.00	Yes (X)	$0	$0	$0	Yes (X)
TAMARA KNECHT
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
BRAD NEUGEBAUER
PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
HEATHER SPIES
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
BRUCE WATLEY
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
ROBIN WEINER
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$187,109	TotalReportableCompFromOrgAmt
Total Other Compensation	$28,160	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GIL HAUGAN CONSTRUCTION INC
200 E 60TH STREET NORTH	SIOUX FALLS	SD	57104	CONSTRUCTION	$332,665
BACK-TOP PAVING CO
4500 W 58TH STREET	SIOUX FALLS	SD	57108	CONSTRUCTION	$268,870

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Fundraising	$245,900	FundraisingAmt
Government Grants	$588,351	GovernmentGrantsAmt
All Other Contributions	$2,873,134	AllOtherContributionsAmt
Total Contributions	$3,707,385	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION	611600	$9,292,057	$9,292,057
MEALS	611600	$508,992	$508,992
CHILDCARE	611600	$503,247	$503,247
EXTRACURRICULAR REVENUE	611600	$244,665	$244,665

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,548,961	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,605	TotalRevenueColumnAmt
Exclusion	$25,605	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$38,221	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$38,221	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$38,221	TotalRevenueColumnAmt
Exclusion	$38,221	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$368,425	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$245,900	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$16,540	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$351,885	TotalRevenueColumnAmt
Exclusion	$351,885	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$2,135,220	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,688,397	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$446,823	TotalRevenueColumnAmt
Exclusion	$446,823	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BOOSTERS INCOME	900099	$80,202	$80,202
ATHLETIC CAMPS INCOME	900099	$45,458	$45,458
MISCELLANEOUS INCOME	900099	$39,472	$39,472

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,553	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,553	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$175,685	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,294,565	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,724,646	RelatedOrExemptFuncIncomeAmt
Exclusion	$862,534	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$220,269	TotalAmt
Program Services	$776	ProgramServicesAmt
Management And General	$219,493	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,111,796	TotalAmt
Program Services	$6,016,363	ProgramServicesAmt
Management And General	$842,403	ManagementAndGeneralAmt
Fundraising	$253,030	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$456,777	TotalAmt
Program Services	$456,777	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$994,011	TotalAmt
Program Services	$992,932	ProgramServicesAmt
Management And General	$1,079	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$470,485	TotalAmt
Program Services	$462,577	ProgramServicesAmt
Management And General	$282	ManagementAndGeneralAmt
Fundraising	$7,626	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,884	TotalAmt
Management And General	$19,884	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$432	TotalAmt
Fundraising	$432	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$711,552	TotalAmt
Program Services	$688,942	ProgramServicesAmt
Management And General	$1,351	ManagementAndGeneralAmt
Fundraising	$21,259	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$140,314	TotalAmt
Program Services	$140,314	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$637,492	TotalAmt
Program Services	$431,667	ProgramServicesAmt
Management And General	$49,333	ManagementAndGeneralAmt
Fundraising	$156,492	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$53,216	TotalAmt
Program Services	$53,216	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,882	TotalAmt
Program Services	$12,882	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$894,853	TotalAmt
Program Services	$782,997	ProgramServicesAmt
Management And General	$89,485	ManagementAndGeneralAmt
Fundraising	$22,371	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,115	TotalAmt
Program Services	$5,115	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
HOT LUNCH EXPENSE	$238,993	$238,993
EXTRACURRICULAR EXPENSE	$213,033	$213,033
REPAIRS AND MAINTENANCE	$211,539	$211,539
BOOKS AND SUPPLIES	$66,382	$66,382

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$402,567	TotalAmt
Program Services	$259,875	ProgramServicesAmt
Management And General	$25,681	ManagementAndGeneralAmt
Fundraising	$117,011	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,861,592	TotalAmt
Program Services	$11,034,380	ProgramServicesAmt
Management And General	$1,248,991	ManagementAndGeneralAmt
Fundraising	$578,221	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,695,194	BOYAmt
EOY	$5,309,148	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,325,169	BOYAmt
EOY	$4,036,940	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$494,438	BOYAmt
EOY	$423,504	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$167,859	BOYAmt
EOY	$105,850	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$76,876	BOYAmt
EOY	$70,771	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$34,150,774	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,583,941	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$19,480,787	BOYAmt
EOY	$22,566,833	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$821,176	BOYAmt
EOY	$769,450	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,196,466	BOYAmt
EOY	$298,284	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$31,257,965	BOYAmt
EOY	$33,580,780	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$303,311	BOYAmt
EOY	$226,319	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$348,509	BOYAmt
EOY	$427,660	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$35,490	BOYAmt
EOY	$26,571	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$687,310	BOYAmt
EOY	$680,550	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	$28,209,726	BOYAmt
EOY	$30,023,374	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,360,929	BOYAmt
EOY	$2,876,856	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$30,570,655	BOYAmt
EOY	$32,900,230	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$31,257,965	BOYAmt
EOY	$33,580,780	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,432,973	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$103,398	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	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	$836,919	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$51,725	InvestmentEarningsOrLossesAmt
End Year Balance	$785,194	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$666,441	BeginningYearBalanceAmt
Investment Earnings Or Losses	$170,478	InvestmentEarningsOrLossesAmt
End Year Balance	$836,919	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$637,650	BeginningYearBalanceAmt
Investment Earnings Or Losses	$28,791	InvestmentEarningsOrLossesAmt
End Year Balance	$666,441	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$612,648	BeginningYearBalanceAmt
Investment Earnings Or Losses	$25,002	InvestmentEarningsOrLossesAmt
End Year Balance	$637,650	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$581,756	BeginningYearBalanceAmt
Investment Earnings Or Losses	$30,892	InvestmentEarningsOrLossesAmt
End Year Balance	$612,648	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,407,453	OtherCostOrOtherBasisAmt
Book Value	$1,407,453	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$29,213,549	OtherCostOrOtherBasisAmt
Depreciation	$8,482,484	DepreciationAmt
Book Value	$20,731,065	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,529,772	OtherCostOrOtherBasisAmt
Depreciation	$3,101,457	DepreciationAmt
Book Value	$428,315	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$22,566,833	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
CAFETERIA MEDICAL REIMB ELECTIO	$15,473
CAFETERIA DAYCARE ELECTION	$6,682
SALES TAX PAYABLE	$2,555
HSA CONTRIBUTIONS(EMPL & MATCH)	$1,812
PAYROLL TAXES PAYABLE	$49

Field	Value	IRS element (for citing)
Total Liability	$26,571	TotalLiabilityAmt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, LINE 3	SIGN POSTINGS AND FLYERS
SCHEDULE E, LINE 6	SOUTH DAKOTA DEPARTMENT OF EDUCATION CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS (CRRSA) CHILD CARE GRANT AND FUNDS THROUGH THE EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS (EANS) PROGRAM.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	BREAKTHROUGH SP	Event1Nm
Gross Receipts Event1	$245,900	GrossReceiptsEvent1Amt
Charitable Contri Event1	$245,900	CharitableContriEvent1Amt
Other Direct Expenses Event1	$334	OtherDirectExpensesEvent1Amt
Event2	MASTER'S TOUCH	Event2Nm
Gross Receipts Event2	$236,912	GrossReceiptsEvent2Amt
Gross Revenue Event2	$236,912	GrossRevenueEvent2Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Other Events	$123,910	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$123,910	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$16,206	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$606,722	GrossReceiptsTotalAmt
Charitable Contributions Tot	$245,900	CharitableContributionsTotAmt
Gross Revenue Total Events	$360,822	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$16,540	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$16,540	DirectExpenseSummaryEventsAmt
Net Income Summary	$344,282	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JAY WOUDSTRA	PersonNm
Title	SUPERINTENDENT	TitleTxt
Base Compensation Filing Org	$186,314	BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org	$28,160	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$214,474	TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	TO ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION IN WHICH INSTRUCTION SHALL BE PROVIDED IN ACCORDANCE WITH THE RELIGIOUS AND OTHER PRINCIPLES SET FORTH IN SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION'S CONSTITUTION.
FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7A	EVERY PERSON MEETING THE FOLLOWING REQUIREMENTS SHALL BE A MEMBER OF THE ASSOCIATION: EITHER (1) EIGHTEEN YEARS OF AGE OR OLDER IN AGREEMENT WITH THE CONSTITUTION OF THE ASSOCIATION AS ADOPTED BY THE SCHOOL BOARD; AND A PARENT OF A STUDENT ATTENDING OR WHOM FORMALLY ATTENDED SIOUX FALLS CHRISTIAN SCHOOLS; OR (2) A SUCCESSFUL APPLICANT. THE ASSOCIATION HAS ONE CLASS OF VOTING MEMBERSHIP. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE.
FORM 990, PAGE 6, PART VI, LINE 7B	ELECTION OF SCHOOL BOARD MEMBERS, APPROVAL OF THE ASSOCIATION'S ANNUAL BUDGET, AND ANY OTHER BUSINESS THAT MAY PROPERLY COME BEFORE THE MEMBERS AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11B	THE OFFICERS REVIEW THE RETURN IN DETAIL. A COPY OF THE RETURN IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS. THE PREPARER IS AVAILABLE FOR QUESTIONS OR COMMENTS.
FORM 990, PAGE 6, PART VI, LINE 12C	THE CONFLICT OF INTEREST POLICY RESTS ON THE FOLLOWING PRINCIPLES: A) THE BOARD OF DIRECTORS BEARS THE ULTIMATE RESPONSIBILITY FOR DETERMINING THAT A PROPOSED TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION, ALTHOUGH IT MAY BENEFIT A BOARD MEMBER, MEMBER OF THE MANAGEMENT STAFF, OR MEMBER OF THE PROFESSIONAL STAFF. B) DISCLOSURE OF PERSONAL FINANCIAL INTERESTS TO THE BOARD IS ESSENTIAL TO ITS PERFORMANCE OF THIS TASK. C) A PERSON HAVING A PERSONAL FINANCIAL INTEREST SHOULD NOT PARTICIPATE IN THE APPROVAL OF A PROPOSED TRANSACTION, UNLESS HIS/HER JUDGMENT OR EXPERTISE IS NECESSARY TO THE DISINTERESTED BOARD MEMBER'S CONSIDERATION OF THE TRANSACTION. D) A TRANSACTION SHOULD NOT BE AVOIDED SOLELY BECAUSE IT WILL BENEFIT A PERSON ASSOCIATED WITH SFCS IF IT IS OTHERWISE IN SFCS'S BEST INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE OF THE SCHOOL BOARD DETERMINES THE SUPERINTENDENDENT'S COMPENSATION. JOB PERFORMANCE IS CONSIDERED AS WELL AS COMPARABILITY DATA FROM THE PUBLIC SCHOOL SYSTEM AND CHRISTIAN SCHOOLS INTERNATIONAL.
FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS AVAILABLE UPON REQUEST.