2023-05-03T13:48:08-04:00 2022-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2021-07-01 421193639 DES MOINES CHRISTIAN SCHOOL ASSOCIATION DESM 5152522480 13007 DOUGLAS PARKWAY STE 100 URBANDALE IA 50323 CADE LAMBERT HEAD OF SCHOOL 5152522480 2022-04-14 true CADE LAMBERT 999009999 ALEXANDRA KAFER CPA P02066016 5152883279 2023-04-24 2021 2023-04-26 12:10:37Z HEIDI VERMEER-QUIST 22181528 false X DMCS.ORG X 1952 IA TO PROVIDE AN EXCELLENT, CHRIST-CENTERED EDUCATION TO PRE K - 12TH GRADE STUDENTS AND TO PROVIDE CHRIST-CENTERED CHILD CARE TO THE COMMUNITY. TO EQUIP MINDS AND NURTURE HEARTS TO IMPACT THE WORLD FOR CHRIST. 13 13 275 460 0 8029461 8407339 11556440 12442031 7731 18026 183551 277164 19777183 21144560 208522 223440 0 7944300 8592145 0 366639 3927206 4168128 12080028 12983713 7697155 8160847 33454159 43056178 4392911 5942098 29061248 37114080 X EQUIPPING MINDS AND NURTURING HEARTS TO IMPACT THE WORLD FOR CHRIST. false false 3463410 160875 6188098 SECONDARY EDUCATION - TO PROVIDE A QUALITY CHRIST-CENTERED COLLEGE PREP CURRICULUM TO GRADES 6-12. IN ADDITION TO A VARIETY OF ACADEMIC COURSES, EXTRACURRICULAR ACTIVITIES INCLUDING MUSIC AND ATHLETICS FOR BOTH MIDDLE SCHOOL AND HIGH SCHOOL STUDENTS ARE OFFERED. 2121184 62565 3940206 ELEMENTARY EDUCATION - TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION TO CHILDREN IN GRADES K-5. THE PROGRAM INCLUDES AN ACADEMIC FOCUS AS WELL AS A FOCUS ON THE ARTS AND PHYSICAL EDUCATION. 1211361 1887993 CHILD CARE & PRESCHOOL - TO PROVIDE QUALITY CHRIST-CENTERED CHILD CARE TO CHILDREN AGES 2 - KINDERGARTEN AND TO PREPARE YOUNG STUDENTS FOR KINDERGARTEN. 3080454 425734 IN ADDITION TO PROVIDING AN EXCELLENT, CHRIST-CENTERED EDUCATION, WE ALSO SEEK TO PROMOTE THE DEVELOPMENT OF THE WHOLE PERSON THROUGH A VARIETY OF PROGRAMS AND ACTIVITIES. OUR MEMBERSHIP IN THE WEST CENTRAL ATHLETICS AND ACTIVITIES CONFERENCE ALLOWS THE STUDENTS TO COMPETE IN SPORTS, FINE ARTS AND ACADEMIC COMPETITIONS. 3080454 425734 9876409 true true false false false false false false false true true false false false false true false true true false false false false false true false false false true true false false false false false false false false true false false false false true true false false false true 33 0 275 true false false false false false true true false false false false false false X 13 13 false false true false true true true true true false false true true true true true true true true false X ANNE SOPPE 5152522498 13007 DOUGLAS PARKWAY SUITE 100 URBANDALE IA 50312 CADE LAMBERT HEAD OF SCHO 40.00 10.00 X 207148 0 55249 ANNE SOPPE HEAD OF FINA 40.00 10.00 X 95706 0 37644 JULIA VEENSTRA DIR OF ADVAN 40.00 X 105627 0 17685 JAHNA DUDA RESIGNED JUNE 2022 HIGH SCHOOL 40.00 X 110347 0 5012 SHAUN BENNETT DIRECTOR 1.00 1.00 X 0 0 0 TODD GOELDNER DIRECTOR 1.00 1.00 X 0 0 0 PATTI JOHNSON DIRECTOR 1.00 1.00 X 0 0 0 TIM LUNDBERG DIRECTOR 1.00 1.00 X 0 0 0 BUCK OLSEN DIRECTOR 1.00 1.00 X 0 0 0 JASON WILLIS DIRECTOR 1.00 1.00 X 0 0 0 CARLOS PELAEZ DIRECTOR 1.00 1.00 X 0 0 0 AIMANOHI EGBELAKIN DIRECTOR 1.00 1.00 X 0 0 0 HEIDI VERMEER-QUIST PRESIDENT 1.50 1.50 X X 0 0 0 STEVE DURICK VICE PRESIDE 1.00 1.00 X X 0 0 0 JIM PLAGGE CO - TREASUR 1.00 1.00 X X 0 0 0 KYLE TEN PAS TREASURER 1.00 1.00 X X 0 0 0 ANGELA CLEMENT SECRETARY 1.00 1.00 X X 0 0 0 518828 115590 3 false true false BALL TEAM LLC 10550 NEW YORK AVE 100 URBANDALE IA 50322 RENOVATION 3204584 MUSCO SPORTS LIGHTING LLC 100 1ST AVENUE WEST PO BOX 808 OSKALOOSA IA 52577 SPORTS LIGHTING 499541 SVPA ARCHITECTS INC 1466 28TH ST WEST DES MOINES IA 50266 PROF. SERVICES 259443 COMMUNICATIONS ENGINEERING COMPANY 4617 121ST ST URBANDALE IA 50323 IT SERVICES 186531 DSM PROFESSIONAL MAINTENANCE 10052 JUSTIN DR ST A URBANDALE IA 50322 CLEANING 156067 6 474786 155698 7776855 452480 8407339 TUITION & FEES 900099 12173270 12173270 GATE/TICKET INCOME 532000 140344 140344 SUMMER SPECIALTY CAMPS 900099 107417 107417 DHS CHILD CARE STIPEND 900099 21000 21000 12442031 23727 23727 94020 94020 94020 94020 530579 4000 528487 11793 2092 -7793 -5701 -5701 38084 474786 55010 -16926 571535 441678 129857 129857 MISCELLANEOUS INCOME 900099 38839 38839 SENIOR CLASS TRIP 900099 30250 30250 VENDING MACHINE COMMISSIONS 900099 1124 1124 70213 21144560 12442031 312116 223440 223440 464894 376564 74383 13947 6448374 5120034 1148019 180321 108879 79963 25800 3116 1085373 979868 100845 4660 484625 387392 84204 13029 7658 6158 1500 48555 48555 600 600 699584 261753 410741 27090 39400 1972 32855 4573 446367 187152 241591 17624 318314 257946 52158 8210 268084 183951 78802 5331 30426 14384 16022 20 61528 61528 1115344 903819 182758 28767 50189 2643 44903 2643 CLASSROOM EXPENSES 385952 375693 1538 8721 EANS FUNDS 155698 155698 PROFESSIONAL DEVELOPMENT 153788 96170 42402 15216 ATHLETICS EXPENSES 73902 73902 312739 194065 86803 31871 12983713 9876409 2740665 366639 4061593 3338337 3726467 4831316 4403111 6387153 19875 11646 120546 120952 35931914 9023611 20554782 26908303 338301 1424305 229484 21725 12441 33454159 43056178 1222626 2272282 1000383 1978363 2169902 1691453 4392911 5942098 X 24106004 27300621 4955244 9813459 29061248 37114080 33454159 43056178 8160847 -108015 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 229484 110401 -47852 292033 223342 6142 229484 0.63560 0.36440 false false 164000 164000 25704715 7864982 17839733 2575742 1126908 1448834 7487457 31721 7455736 26908303 X 21316802 -108015 492504 384489 20932313 600 211647 212247 21144560 13268319 508646 508646 12759673 600 223440 224040 12983713 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR THE PURPOSE OF CARRYING OUT THE SCHOOL'S MISSION. SCHEDULE D, PAGE 3, PART X THE SCHOOL HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2022 AND 2021. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2022 OR 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 55,010 COGS 441,678 FOUNDATION INCOME IN CONSOLIDATED REPORT -4,184 SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION ASSISTANCE 223,440 LOSS ON SALE OF EQUIPMENT -11,793 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 55,010 COGS 441,678 FOUNDATION EXPENSES IN CONSOLIDATED REPORT 165 LOSS ON SALE OF EQUIPMENT 11,793 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ASSISTANCE 223,440 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 A NON-DISCRIMINATORY ADMISSIONS POLICY IS AVAILABLE ON THE DES MOINES CHRISTIAN SCHOOL WEBSITE. SCHEDULE E, LINE 6 IN FISCAL YEAR 2022, THE ORGANIZATION WAS GRANTED AN ALLOCATION OF FUNDS FROM THE STATE OF IOWA UNDER THE CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATION ACT - EMERGENCY ASSISTANCE TO NONPUBLIC SCHOOLS (EANS) TOTALING 155,698. GALA EVENT 487626 474786 12840 14930 25346 GOLF EVENT 16950 16950 3797 10937 4 8294 8294 512870 474786 38084 18727 36283 55010 -16926 true TUITION - SECONDARY EDU. 83 160875 TUITION - ELEMENTARY EDU. 54 62565 SCHEDULE I, PAGE 1, PART I, LINE 2 DES MOINES CHRISTIAN SCHOOL OFFERS TUITION ASSISTANCE TO FAMILIES IN FINANCIAL NEED. EVERY YEAR THE BOARD APPROVES THE AMOUNT OF FINANCIAL AID THAT WILL BE GIVEN. REQUESTS FOR TUITION ASSISTANCE ARE MADE THROUGH AN ONLINE PORTAL AND STUDENT'S BILLS ARE THEN ADJUSTED ACCORDINGLY. X false true X false false false false false false false false false CADE LAMBERT HEAD OF SCHOOL 207148 5496 49753 262397 SCHEDULE J, PAGE 1, PART I, LINE 1B CURRENTLY, THERE IS NO WRITTEN POLICY IN PLACE FOR THE TRAVEL FOR COMPANIONS. IN FISCAL YEAR 2022, DES MOINES CHRISTIAN SCHOOL (DMCS) PAID THE AIRFARE EXPENSES FOR THE HEAD OF SCHOOL'S WIFE TO ATTEND A CONFERENCE IN WHICH SPOUSES OF HEADS OF SCHOOLS WERE INVITED TO PARTICIPATE. NONE OF THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION TO THE HEAD OF SCHOOL. THE COMPANION TRAVEL IS EXCLUDIBLE AS A TAXABLE FRINGE BENEFIT AS THE AIRFARE EXPENSE WOULD QUALIFY FOR A DEDUCTION BY THE EMPLOYEE UNDER IRC SECTION 162(A), THE SPOUSE TRAVEL IS FOR A BONA FIDE BUSINESS PURPOSE, AND ADEQUATE RECORDS WERE PROVIDED FOR THE TRAVEL. DMCS HAS PRECEDENCE FOLLOWING A CONSISTENT PRACTICE IN WHICH TRAVEL EXPENSES ARE COVERED FOR THE HEAD OF SCHOOL'S SPOUSE WHEN HE/SHE IS INVITED TO PARTICIPATE. THE SPOUSES ARE INVITED AND EXPECTED TO SPEAK AT THE CONFERENCE ATTENDED. DMCS IS ALSO IN THE PROCESS OF DRAFTING AN ACCOUNTING POLICIES AND PROCEDURES MANUAL THAT WILL REFERENCE THIS POLICY. X 11 452480 FAIR MARKET VALUE 1 false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE ORGANIZATION UTILIZES CHARLES SCHWAB VIA FOSTER GROUP TO PROCESS AND SELL ALL NON-CASH CONTRIBUTIONS OF MARKETABLE SECURITIES. SCHEDULE M, PAGE 2, PART II PART I, COLUMN B THE ORGANIZATION IS REPORTING EACH GIFT OF SECURITIES AS A CONTRIBUTION. FORM 990, PAGE 2, PART III, LINE 4D IN ADDITION TO PROVIDING AN EXCELLENT, CHRIST-CENTERED EDUCATION, WE ALSO SEEK TO PROMOTE THE DEVELOPMENT OF THE WHOLE PERSON THROUGH A VARIETY OF PROGRAMS AND ACTIVITIES. OUR MEMBERSHIP IN THE WEST CENTRAL ATHLETICS AND ACTIVITIES CONFERENCE ALLOWS THE STUDENTS TO COMPETE IN SPORTS, FINE ARTS AND ACADEMIC COMPETITIONS. FORM 990, PAGE 6, PART VI, LINE 4 DURING THE FISCAL YEAR, THE SCHOOL AMENDED THEIR BYLAWS FOR THE FOLLOWING SIGNIFICANT ITEMS: - THE MISSION STATEMENT WAS UPDATED TO "EQUIPPING MINDS AND NURTURING HEARTS TO IMPACT THE WORLD FOR CHRIST." - THE NUMBER OF TRUSTEES ON THE BOARD SHALL BE NO FEWER THAN TEN (10) AND NO GREATER THAN TWENTY (20). - IN THE ABSENCE OF A PRESIDENT AND VICE-PRESIDENT, THE BOARD MAY APPOINT A PRESIDENT PRO TEMPORE. - ADDITIONAL DUTIES OF THE BOARD OF TRUSTEES INCLUDE: ANNUALLY ASSESSING THE PERFORMANCE OF TRUSTEES AND THE BOARD AS A WHOLE, CULTIVATING AND APPOINTING APPROPRIATE TRUSTEES TO FURTHER THE WORK OF THE BOARD, SUPPORTING AND ANNUALLY REVIEWING THE PERFORMANCE OF THE HEAD OF SCHOOL, AND ANNUALLY REVIEWING AND REVISING GOVERNING DOCUMENTS. - THE BYLAWS NOW INCLUDE INFORMATION ON THE EXECUTIVE FUNCTIONS, ADMINISTRATIVE RESPONSIBILITIES, PERFORMANCE AND COMPENSATION OF THE HEAD OF SCHOOL. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS ARE CUSTODIAL PARENTS/GUARDIANS OF STUDENTS AND FACULTY AND OTHER FULL-TIME EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 7A ANNUALLY THE BOARD APPROVES BOARD MEMBER CANDIDATES BASED UPON A COMPLETED APPLICATION, AGREEMENT WITH THE DMCS STATEMENT OF FAITH, MEMBERSHIP OF THE ASSOCIATION, AND BEING A MEMBER IN GOOD STANDING OF A BIBLE BELIEVING CHURCH. A FORMAL ASSOCIATION MEETING IS HELD, AND ASSOCIATION MEMBERS ELECT BOARD MEMBERS THROUGH WRITTEN BALLOT. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD OF DIRECTORS CANNOT APPROVE THE FOLLOWING: CHANGES TO THE ARTICLES OF INCORPORATION, CHANGES TO THE BY-LAWS, REMOVAL OF DIRECTORS, AND THE PURCHASE OR DISPOSAL OF REAL PROPERTY. THESE ACTIONS REQUIRE APPROVAL OF THE MEMBERS/ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS, THE SCHOOL'S HEAD OF FINANCE AND OPERATIONS, AND THE SCHOOL'S ACCOUNTING DIRECTOR REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD WHO HAVE OR MAY HAVE A FINANCIAL INTEREST IN ANY CONTRACT TO FURNISH SUPPLIES, MATERIALS OR LABOR TO THE SCHOOL MUST DISCLOSE SUCH INTERESTS TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS, WHO ARE INDEPENDENT FOR COMPENSATION PURPOSES, REVIEWS, APPROVES, AND DOCUMENTS THE HEAD OF SCHOOL'S COMPENSATION. COMPARABILITY DATA IS ALSO USED WHEN REVIEWING COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B THE HEAD OF SCHOOL, WHO IS INDEPENDENT FOR COMPENSATION PURPOSES, REVIEWS, APPROVES, AND DOCUMENTS THE HEAD OF FINANCE AND OPERATIONS' COMPENSATION. COMPARABILITY DATA IS ALSO USED WHEN REVIEWING COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104 (D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. 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