2023-05-15T13:58:35-05:00 2022-06-30 351307701 KRUGGEL LAWTON & COMPANY LLC 317 W FRANKLIN ST ELKHART IN 46516 990 2021-07-01 260588186 CROSSING NATIONAL INC CROS 5742260671 515 S MAIN ST ELKHART IN 46516 JEANETTE HAMEL DIRECTOR OF FINANCE 5742260671 2023-05-15 1 JEANETTE HAMEL 999009999 MARGENE ZINK P01222961 5742642247 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CROSSING EDUCATIONAL CENTER RYAN HILL 515 S MAIN ST ELKHART IN 46516 5891226 0 5811 X WWW.CROSSINGEDUCATION.COM X 2007 IN EMPOWERING STRUGGLING STUDENTS TO BECOME CONTRIBUTING MEMBERS OF THEIR COMMUNITIES THROUGH ACADEMICS, JOB TRAINING, AND FAITH-BASED CHARACTER EDUCATION. 4 4 114 20 0 0 1853521 1893553 3226699 3445220 22977 54168 407103 463552 5510300 5856493 0 22132 0 0 3971276 3559838 0 0 110813 1642185 1501653 5613461 5083623 -103161 772870 2533413 3113971 316534 155060 2216879 2958911 X EMPOWERING STRUGGLING STUDENTS TO BECOME CONTRIBUTING MEMBERS OF THEIR COMMUNITIES THROUGH ACADEMICS, JOB TRAINING, AND FAITH-BASED CHARACTER EDUCATION. 0 0 3778816 22132 3939048 THE CROSSING SCHOOL OF BUSINESS AND ENTREPRENEURSHIP PROVIDES STRUGGLING STUDENTS WITH AN OPPORTUNITY TO EARN CREDITS TOWARD A DIPLOMA UTILIZING A SELF-PACED, ONLINE CURRICULUM. WE EMPLOY LICENSED, CERTIFIED TEACHERS WHO PROVIDE ASSISTANCE TO STUDENTS TO KEEP THEM ENGAGED AND FOCUSED.IN ADDITION, WE PROVIDED STUDENTS THE OPPORTUNITY TO ENHANCE BOTH TECHNICAL AND SOFT SKILLS THROUGH OUR JOB TRAINING PROGRAM. OUR GOAL IS THAT WHEN STUDENTS GRADUATE THEY WILL POSSESS SKILLS WHICH MAKE THEM ATTRACTIVE CANDIDATES TO THE WORKFORCE AT LARGE IN THEIR COMMUNITIES. THE JOB TRAINING PROGRAM INCLUDES INDIVIDUAL INTERNSHIPS; WORK TEAMS; AND STUDENT LED MICRO-BUSINESSES AT BOTH OUR CAMPUSES AND OUR MANUFACTURING-BASED SATELLITE LOCATIONS.WE ENGAGE OUR STUDENTS THROUGH FAITH-BASED CHARACTER EDUCATION, WHICH WE BELIEVE PROVIDES STUDENTS WITH THE OUTLET TO DISCUSS THE ISSUES THEY ARE DEALING WITH IN LIFE THROUGH A SAFE AND CONFIDENTIAL SETTING. WE INTRODUCE AND CULTIVATE THE IDEA OF A RELATIONSHIP WITH GOD AND HIS SON JESUS CHRIST. WE ENCOURAGE VOLUNTEERS TO BECOME MENTORS TO OUR STUDENTS TO HELP FACILITATE THIS PROGRAM. OUR TEACHERS AND STAFF ARE EXPECTED TO ENGAGE WITH STUDENTS THROUGH CHARACTER EDUCATION OUTSIDE OF THE CLASSROOM SETTING. 3778816 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 27 0 114 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 0 0 1 0 0 IN X JEANETTE HAMEL 5742260671 515 S MAIN ST ELKHART IN 46517 LYLE FISEL DIRECTOR 2.00 X 0 0 0 TIM REESE DIRECTOR 2.00 X 0 0 0 RICH GRAMM TREASURER 2.00 X X 0 0 0 PAUL KAISER PRESIDENT 2.00 X X 0 0 0 ROBERT STALEY FOUNDER AND DIRECTOR OF ELKHART COUNTY 50.00 X X 75391 0 19441 RYAN HILL CEO 50.00 X X 91199 0 7684 166590 0 27125 0 0 0 0 0 91364 1802189 226278 1893553 TUITION AND FEES 611710 3445220 3445220 3445220 22325 22325 36300 4457 31843 31843 31843 0 91364 30276 -30276 -30276 AUXILIARY REVENUE 611710 493828 493828 493828 5856493 3939048 0 23892 22132 22132 204225 149239 50292 4694 2863557 2151668 649485 62404 260458 150844 101345 8269 231598 178173 48252 5173 30810 518 30292 69946 69946 91599 50952 40564 83 29405 6461 2781 20163 35286 18097 16489 700 121760 79004 35217 7539 464223 411998 52225 120014 95057 24021 936 33498 12948 20304 246 75868 71290 4578 52439 14496 37943 SUPPLIES 310546 309864 682 EVENT EXPENSES 40962 40830 132 DUES AND SUBSCRIPTIONS 12709 2657 9578 474 MISCELLANEOUS 12588 12588 5083623 3778816 1193994 110813 25674 26782 1759013 2454288 93876 48721 198935 132896 98975 76709 762132 409788 334709 352344 22231 22231 2533413 3113971 250480 76356 22132 66054 56572 316534 155060 X 2090877 2808905 126002 150006 2216879 2958911 2533413 3113971 X 772870 -30838 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 186556 32820 153736 575576 376968 198608 352344 X 5856361 -132 -132 5856493 0 5856493 5114329 30706 30706 5083623 0 5083623 PART X, LINE 2: THE SCHOOL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE SCHOOL IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE SCHOOL HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE SCHOOL'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE SCHOOL'S FISCAL YEAR 2018 THROUGH 2020 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE ON PART VIII LINE 8B 30,276. COSTS OF DIRECT BENEFITS TO DONORS EXPENSE INCLUDED IN REVENUE ON F/S -30,408. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE ON PART VIII LINE 8B 30,276. BAD DEBT EXPENSE 30,838. COSTS OF DIRECT BENEFITS TO DONORS EXPENSE INCLUDED IN REVENUE ON F/S -30,408. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZES ITS NONDISCRIMINATION POLICIES IN THE LOCAL NEWSPAPER OF THE COMMUNITY WHERE THE SCHOOLS ARE LOCATED PRIOR TO THE BEGINNING OF THE NEW SCHOOL YEAR. ELKHART BANQUET 75292 75292 1432 16111 5005 FRANKFORT BANQUET 9200 9200 5003 1 6872 6872 2725 91364 91364 1432 23839 5005 30276 -30276 0 HEALTHY COMMUNITIES OF CLINTON COUNTY 1234 ROSSVILLE AVE FRANKFORT IN 46041 462835793 22132 0 PROFESSIONAL DEVELOPMENT AND SUPPLIES X 1 36000 COST OF COMPARABLE PROPE X ACADEMIC SUPPLIES 48 190278 PURCHASE COST 0 0 1 0 FORM 990, PART I, ITEM C DBA: CROSSING SCHOOL OF BUSINESS & ENTREPRENEURSHIP FORM 990, PART VI, SECTION B, LINE 11B THE MEMBERS OF THE BOARD OF DIRECTORS RELY ON THE CEO/DIRECTOR OF FINANCE AND THE TAX PREPARER FOR TIMELY AND ACCURATE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES EACH BOARD MEMBER TO COMPLETE AND SIGN A DISCLOSURE STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION. THE BOARD PRESIDENT DOES AN ANNUAL REVIEW AND THROUGH THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD. THE EXECUTIVE COMMITTEE USES VARIOUS REFERENCE MATERIAL TO DETERMINE A COMPARABLE SALARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON WRITTEN REQUEST TO OUR HEADQUARTERS IN ELKHART, INDIANA. NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -30,838. SOLID ROCK MINISTRIES 2930 S NAPPANEE ST ELKHART IN 46517 351756462 CHURCH FOR YOUTH MINISTRY IN 501(C)(3) 170(B)(1)(A) CROSSING NATIONAL 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0