2021-11-05T09:04:43-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 2523 US HIGHWAY 27 S SEBRING FL 338704926 990 2020-07-01 590730067 LAKELAND CHRISTIAN SCHOOL INC LAKE 8636882771 1111 FOREST PARK STREET LAKELAND FL 33803 MICHAEL SLIGH HEAD OF SCHOOL 8636882771 2021-11-03 1 MICHAEL SLIGH 999009999 KRISTINA HIMROD CPA P01544190 8633851577 2021-11-03 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z MICHAEL SLIGH 1111 FOREST PARK STREET LAKELAND FL 33803 26448077 0 X WWW.LCSONLINE.ORG X 1954 FL TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. 14 14 289 500 0 0 5539674 8594542 15004582 15342681 221825 1395200 147378 163355 20913459 25495778 2484088 2737652 0 0 9155605 8789886 0 110100 371275 4810772 5027468 16450465 16665106 4462994 8830672 42575125 48746499 4515401 2086049 38059724 46660450 X THE MISSION OF LAKELAND CHRISTIAN SCHOOL IS TO EDUCATE STUDENTS IN THE LIGHT OF GOD'S WORD TO EQUIP THEM FOR A LIFETIME OF LEARNING, LEADERSHIP, SERVICE AND WORSHIP. 0 0 12395297 2737652 15342681 LAKELAND CHRISTIAN SCHOOL IS ONE OF THE NATION'S PREMIER PRIVATE CHRISTIAN SCHOOLS. THE INSTITUTION WAS FOUNDED IN 1954 AND HAS OVER 1,000 STUDENTS, MAKING IT ONE OF THE OLDEST AND LARGEST NON-PUBLIC K4-12TH GRADE SCHOOLS IN WEST CENTRAL FLORIDA. HALLMARKS OF LCS INCLUDE CHALLENGING ACADEMICS, CHAMPIONSHIP ATHLETICS, AND AWARD-WINNING FINE ARTS. THE SCHOOL'S PRIMARY DISTINCTIVE, THOUGH, IS THE BIBLICAL WORLDVIEW THAT PERMEATES EVERY FACET OF SCHOOL LIFE. LCS IS NON-DENOMINATIONAL, AND SCHOOL FAMILIES REPRESENT MORE THAN 160 LOCAL CHURCHES. CONTINUED ON SCHEDULE OLCS IS GOVERNED BY A 14-MEMBER BOARD OF DIRECTORS AND IS ACCREDITED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI), THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS), THE FLORIDA COUNCIL OF INDEPENDENT SCHOOLS (FCIS), AND THE COUNCIL ON ACCREDITATION AND SCHOOL IMPROVEMENT (CASI)ALL FACULTY MEMBERS MAINTAIN PROFESSIONAL CERTIFICATION IN THEIR FIELDS. THE STUDENT-TO-FACULTY RATIO IS 12:1. 36% OF THE FACULTY HOLD MASTER'S DEGREES AND 34% HAVE TAUGHT AT LCS FOR 10 YEARS OR MORE. THE TEST SCORES OF LCS STUDENTS CONSISTENTLY EXCEED LOCAL, STATE, AND NATIONAL AVERAGES. LCS OFFERS 14 ADVANCED PLACEMENT AND HONORS COURSES AND 13 DUAL ENROLLMENT CLASSES AND 97% OF ITS GRADUATES PURSUE COLLEGETHE SCHOOL PROVIDES 41 ATHLETIC TEAMS, IN 14 SPORTS, FOR GRADES SIX THROUGH TWELVE. LCS HAS WON 24 STATE TITLES AND HAS CAPTURED 26 RUNNER-UP AWARDS. 67% OF SECONDARY STUDENTS PARTICIPATE IN ATHLETICS.THE OUTSTANDING FINE ARTS PROGRAM ENCOMPASSES NEARLY 500 STUDENTS. THE SCHOOL PRODUCES A MAJOR MUSICAL EACH YEAR, INCLUDING STUDENTS FROM ACROSS GRADE LEVELS. LCS ALSO PROVIDES PRIVATE PIANO LESSONS FOR MORE THAN 150 STUDENTS. THE BAND AND CHOIR PROGRAMS CONSISTENTLY GARNER STATEWIDE HONORS. 12395297 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 22 0 289 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MATT GREEN 8636882771 1111 FOREST PARK STREET LAKELAND FL 33803 MR KEVIN KNOWLTON CHAIRMAN 1.00 X X 0 0 0 MR CORY PETCOFF VICE - CHAIRMAN 1.00 X X 0 0 0 MRS BETH PATTESON SECRETARY 1.00 X X 0 0 0 MRS PAYTON ALBRITTON DIRECTOR 1.00 X 0 0 0 MRS KRISTEN BOLTER DIRECTOR 1.00 X 0 0 0 MR DAN GREEN DIRECTOR 1.00 X 0 0 0 DR STEVE SLIGH DIRECTOR 1.00 X 0 0 0 DR JOHN O TUCKER DIRECTOR 1.00 X 0 0 0 MR DAVID MILLER DIRECTOR 1.00 X 0 0 0 MR JIM WILBANKS DIRECTOR 1.00 X 0 0 0 MR BILL MUTZ DIRECTOR 1.00 X 0 0 0 MR DAN DELANGE DIRECTOR 1.00 X 0 0 0 HEATHER BRYANT DIRECTOR 1.00 X 0 0 0 HOLLAND HENDERSON DIRECTOR 1.00 X 0 0 0 DR MICHAEL SLIGH HEAD OF SCHOOL 40.00 X 197619 0 18602 MR MATT GREEN CHIEF FINANCIAL OFFICER 40.00 X 111404 0 36667 MATTHEW DIAZ DIRECTOR OF ADVANCEMENT 40.00 X 108942 0 34219 KEITH OVERHOLT ASSOCIATE HEAD OF SCHOOL 40.00 X 100362 0 58151 518327 0 147639 4 0 1 0 MARCOBAY CONSTRUCTION INC 4025 S PIPKIN ROAD LAKELAND FL 33811 CONSTRUCTION SERVICES 510302 E & A CLEANING INC 529 W BRANNEN ROAD LAKELAND FL 33813 CLEANING 256973 THE FOCUS GROUP 521 A1A BEACH BLVD ST AUGUSTINE FL 32080 CONSULTING SERVICES 102563 3 472344 1636292 6485906 214744 8594542 TUITION AND FEES 611110 13926267 13926267 ANCILLARY FEES 611110 503319 503319 CLUB AND CLASS FEES 611110 362102 362102 PROGRAM FEES 611110 311416 311416 CO-CURRICULAR FEES 611110 239577 239577 15342681 135750 135750 100 0 100 100 100 2062034 590823 211761 1471211 -211761 1259450 1259450 95533 472344 117914 -22381 -22381 53662 31801 21861 21861 MISCELLANEOUS INCOME 611110 98675 98675 ATHLETICS ADVERTISING 611110 65100 65100 163775 25495778 15342681 0 1558555 2737652 2737652 363711 43258 298824 21629 6606824 5510782 941516 154526 267555 218875 39970 8710 1043713 862250 162829 18634 508083 404717 89853 13513 592 592 43570 43570 110100 110100 51009 51009 208688 96099 110583 2006 23909 1592 19986 2331 686129 128724 553004 4401 215262 60934 143481 10847 999489 43952 955537 67590 19939 45428 2223 106126 52399 50370 3357 38359 38359 1256723 1014929 227970 13824 84741 13196 71545 CLUBS AND ACTIVITIES 518633 518633 OTHER SCHOOL PROGRAMS 224484 224484 INSTRUCTIONAL EXPENSES 190313 190313 STUDENT EXPENSES 166222 166222 145629 47988 92467 5174 16665106 12395297 3898534 371275 2282402 561966 2359849 10495768 4455614 2845877 60073 61295 50370 30472 103834 219270 42694326 15697446 27522589 26996880 5736930 7528401 3464 6570 42575125 48746499 1683231 1665866 261878 420183 2570292 0 4515401 2086049 X 32680632 35032599 5379092 11627851 38059724 46660450 42575125 48746499 X 8830672 -229946 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69475 3550 73025 69425 50 69475 69425 69425 50025 19400 69425 45000 5025 50025 0.00000 1.00000 0.00000 0 0 2375612 2375612 35490100 12601894 22888206 3180364 2337024 843340 1648250 758528 889722 26996880 X 22983516 276399 276399 22707117 51009 2737652 2788661 25495778 14382790 506345 506345 13876445 51009 2737652 2788661 16665106 PART V, LINE 4: THE SCHOOL'S ENDOWMENT WAS ESTABLISHED IN JUNE 2015 TO PROVIDE FINANCIAL AID TO STUDENTS. PART X, LINE 2: THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 32,837. CONCESSION STAND COST OF GOODS SOLD 18,817. SPIRIT SHOP COST OF GOODS SOLD 12,984. LOSS ON DISPOSAL OF ASSETS 211,761. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 2,737,652. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 32,837. CONCESSION STAND COST OF GOODS SOLD 18,817. SPIRIT SHOP COST OF GOODS SOLD 12,984. WRITE-OFF OF UNCOLLECTIBLE ACCOUNTS 229,946. LOSS ON DISPOSAL OF ASSETS 211,761. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 2,737,652. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LAKELAND CHRISTIAN SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THEREFORE, THE PUBLICITY REQUIREMENT IS SATISFIED BY INCLUDING A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS IN ALL ITS BROCHURES AND CATALOGUES DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND FINANCIAL AID. A REFERENCE TO ITS RACIALLY NONDISCRIMINATORY POLICY IS ALSO INCLUDED IN OTHER WRITTEN ADVERTISING THAT IT USES AS A MEANS OF INFORMING PROSPECTIVE STUDENTS OF ITS PROGRAMS. IN ADDITION, THE SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER ANNUALLY. X 1 THE FOCUS GROUP 521 A1A BEACH BLVD ST AUGUSTINE FL 32080 CAPITAL CAMPAIGN CONSULTING 0 0 74100 0 PHILANTHROCORP 111 SOUTH TEJON STREET SUITE 520 COLORADO SPRINGS CO 80903 CHARITABLE GIVING AND ESTATE PLANNING SERVICES 0 0 36000 0 110100 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY GALA 486177 408468 77709 45294 6722 27015 5400 10987 GOLF TOURNAMENT 34210 26722 7488 250 1829 4800 2147 860 2 47490 37154 10336 250 1976 6089 2116 2179 567877 472344 95533 500 49099 17611 31278 5400 14026 117914 -22381 1 FINANCIAL AID FOR STUDENTS 151 681642 CASH VALUE TUITION DISCOUNTS TUITION DISCOUNTS FOR EMPLOYEES 70 1002353 CASH VALUE TUITION DISCOUNTS MULTI-CHILD DISCOUNT 286 658121 CASH VALUE TUITION DISCOUNTS COVID-19 CREDIT 608 393192 CASH VALUE TUITION DISCOUNTS PART I, LINE 2: THE ORGANIZATION USES A THIRD PARTY, FACTS GRANT AND AID, TO ASSIST IN THE PROCESS OF SELECTING APPLICANTS FOR FINANCIAL AID. FINANCIAL AID PACKETS ARE FILLED OUT BY FAMILIES AND SENT IN TO THE THIRD PARTY FOR ANALYSIS. THE THIRD PARTY ASSESSES THE NEED BASED ON ALL THE APPLICANTS AND RESPONDS WITH RECOMMENDATIONS TO THE ORGANIZATION. THE FINANCE COMMITTEE MEETS AND ALLOCATES THE BUDGETED FINANCIAL AID TO THE PERCENTAGE OF FINANCIAL NEED BASED ON THE THIRD PARTY ASSESSMENT. X X X 0 0 0 0 0 0 0 0 0 DR MICHAEL SLIGH HEAD OF SCHOOL 190985 0 634 0 6000 0 11537 0 7065 0 216221 0 0 0 KEITH OVERHOLT ASSOCIATE HEAD OF SCHOOL 95812 0 1550 0 3000 0 3840 0 54311 0 158513 0 0 0 6800 FINANCIAL AID 73615 TUITION DISCOUNTS 31744 MULTI-CHILD DISCOUNT 7700 COVID-19 CREDIT X 7 169450 STOCK PRICE X AUCTION ITEMS 129 45294 DONOR VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 STEVE SLIGH (DIRECTOR) AND MICHAEL SLIGH (HEAD OF SCHOOL) HAVE A FAMILY RELATIONSHIP. DAN GREEN (DIRECTOR) AND MATT GREEN (CHIEF FINANCIAL OFFICER) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON DATA SUPPLIED BY THE ORGANIZATION. THE LAKELAND CHRISTIAN SCHOOL BOARD OF DIRECTORS ARE EACH EMAILED A COPY OF FORM 990 FOR THEIR REVIEW AND ASKED TO RESPOND IF THEY HAVE ANY COMMENTS OR CONCERNS. THE 990 IS ALSO REVIEWED BY THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST IN A TRANSACTION, CONTRACT, OR ARRANGEMENT, IS AN INTERESTED PERSON. DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS - AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B.THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT C.AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION, CONTRACT, OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D.IF A MORE ADVANTAGEOUS TRANSACTION, CONTRACT, OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION, CONTRACT, OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION, CONTRACT, OR ARRANGEMENT. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY A.IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B.IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWER SHALL CONTAIN: A.THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B.THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION, CONTRACT, OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE HEAD OF SCHOOL INCLUDES REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE MINUTES. A COMPENSATION SURVEY IS USED IN DETERMINING THE COMPENSATION OF THE HEAD OF SCHOOL EVERY TWO YEARS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE-OFF OF UNCOLLECTIBLE ACCOUNTS -229,946. GILPIN PARK PROPERTIES 1111 FOREST PARK ST LAKELAND FL 33803 843474317 INVESTMENT PROPERTY RENTAL FL 11344 141673 LAKELAND CHRISTIAN SCHOOL