GRAND RAPIDS CHRISTIAN SCHOOLS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
GRAND RAPIDS CHRISTIAN SCHOOLS (EIN 38-1880873)
Tax period
2020-07-01 to 2021-06-30
Filed
2021-11-11
IRS object ID
202123159349303117
Schema version
2020v4.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-11-11T10:07:10-06:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN381337372PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BEENE GARTER LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line156 GRANDVILLE AVE SW STE 100AddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN381880873EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GRAND RAPIDS CHRISTIAN SCHOOLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGRANBusinessNameControlTxt
Phone6165746000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12400 PLYMOUTH AVE SEAddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49506ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJIM PRIMUSPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone6165746000PhoneNum
Signature2021-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJIMPersonFirstNm
Person LastPRIMUSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROXANNE M PAGE CPAPreparerPersonNm
PTINP00292926PTIN
Phone6162355200PhoneNum
Preparation2021-11-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJIM PRIMUSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12400 PLYMOUTH AVE SEAddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49506ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$36,997,516GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GRCS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee227TotalEmployeeCnt
Total Volunteers1100TotalVolunteersCnt
Total Gross UBI$148,512TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,466,525PYContributionsGrantsAmt
CY Contributions Grants$13,436,489CYContributionsGrantsAmt
PY Program Service Revenue$22,725,490PYProgramServiceRevenueAmt
CY Program Service Revenue$21,677,383CYProgramServiceRevenueAmt
PY Investment Income$93,138PYInvestmentIncomeAmt
CY Investment Income$125,825CYInvestmentIncomeAmt
PY Other Revenue$533,470PYOtherRevenueAmt
CY Other Revenue$470,995CYOtherRevenueAmt
PY Total Revenue$26,818,623PYTotalRevenueAmt
CY Total Revenue$35,710,692CYTotalRevenueAmt
PY Grants And Similar Paid$2,812,028PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,949,882CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$15,369,741PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$20,363,687CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$710,734CYTotalFundraisingExpenseAmt
PY Other Expenses$10,256,646PYOtherExpensesAmt
CY Other Expenses$11,080,893CYOtherExpensesAmt
PY Total Expenses$28,438,415PYTotalExpensesAmt
CY Total Expenses$34,394,462CYTotalExpensesAmt
PY Revenues Less Expenses-$1,619,792PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,316,230CYRevenuesLessExpensesAmt
Total Assets BOY$63,984,710TotalAssetsBOYAmt
Total Assets EOY$65,671,277TotalAssetsEOYAmt
Total Liabilities BOY$7,097,679TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,468,016TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$56,887,031NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$58,203,261NetAssetsOrFundBalancesEOYAmt
MissionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$28,186,478ExpenseAmt
Grant$2,949,882GrantAmt
Revenue$21,677,383RevenueAmt
DescPROVIDE EDUCATION TO STUDENTS IN K-12 AND ENABLE THEM TO BECOME CONTRIBUTORS IN CONTEMPORARY SOCIETY.Desc
Total Program Service Expenses$28,186,478TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document153IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee227EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JIM PRIMUSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6165746000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12400 PLYMOUTH AVE SEAddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49506ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
TIM ALLES
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MIKE MEEUWSEN
TREASURER1.00Yes (X)Yes (X)$0$0$0
DEBBYE TURNER BELL
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
PATTI HARRIS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
JILL ELLENS
TRUSTEE1.00Yes (X)$0$0$0
REBECCA JORDAN HEYS
TRUSTEE1.00Yes (X)$0$0$0
NEDD KHAN
TRUSTEE1.00Yes (X)$0$0$0
LEROY STEGINK
TRUSTEE1.00Yes (X)$0$0$0
NANCY TRIEZENBERG
TRUSTEE1.00Yes (X)$0$0$0
DAVE VANWINGERDEN
TRUSTEE1.00Yes (X)$0$0$0
JULIE WESTRA
TRUSTEE1.00Yes (X)$0$0$0
THOMAS DEJONGE
SUPERINTENDENT39.00Yes (X)$203,105$0$8,1191.00
JIM PRIMUS
CHIEF FINANCIAL OFFICER37.00Yes (X)$135,271$29,500$18,5293.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$338,376TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$29,500TotReportableCompRltdOrgAmt
Total Other Compensation$26,648TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ROCKFORD CONSTRUCTION COMPANY
601 1ST ST NWGRAND RAPIDSMI495045517BUILDING RENOVATION$216,722
JULIAN NEWMAN ENTERPRISES
1059 WEALTHY ST SE UNIT 304GRAND RAPIDSMI495061689BUSINESS CONSULTING$171,600
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Fundraising$148,530FundraisingAmt
Related Organizations$2,019,530RelatedOrganizationsAmt
Government Grants$7,217,300GovernmentGrantsAmt
All Other Contributions$4,051,129AllOtherContributionsAmt
Total Contributions$13,436,489TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES611600$21,602,080$21,602,080
ATHLETIC PROGRAMS611710$38,240$38,240
BUSINESS CONTRACT SERVICES611710$37,063$37,063
FieldValueIRS element (for citing)
Total Program Service Revenue$21,677,383TotalProgramServiceRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$310,985RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$310,985RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$310,985TotalRevenueColumnAmt
Exclusion$310,985ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$125,825OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$125,825OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$125,825TotalRevenueColumnAmt
Exclusion$125,825ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$31,320FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$148,530ContriRptFundraisingEventAmt
Fundraising Direct Expenses$45,763FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$14,443TotalRevenueColumnAmt
Exclusion-$14,443ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,389,573GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,241,061CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$148,512TotalRevenueColumnAmt
Unrelated Business Revenue$148,512UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
MISCELLANEOUS900099$14,403$14,403
REBATES900099$11,538$11,538
FieldValueIRS element (for citing)
Other Revenue Total$25,941OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,710,692TotalRevenueColumnAmt
Related Or Exempt Func Income$21,677,383RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$148,512UnrelatedBusinessRevenueAmt
Exclusion$448,308ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,949,882TotalAmt
Program Services$2,949,882ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$417,351TotalAmt
Program Services$108,258ProgramServicesAmt
Management And General$254,964ManagementAndGeneralAmt
Fundraising$54,129FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$13,050,558TotalAmt
Program Services$11,154,946ProgramServicesAmt
Management And General$1,625,113ManagementAndGeneralAmt
Fundraising$270,499FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,571,324TotalAmt
Program Services$3,826,145ProgramServicesAmt
Management And General$650,696ManagementAndGeneralAmt
Fundraising$94,483FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,352,848TotalAmt
Program Services$1,111,234ProgramServicesAmt
Management And General$235,286ManagementAndGeneralAmt
Fundraising$6,328FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$971,606TotalAmt
Program Services$807,867ProgramServicesAmt
Management And General$133,817ManagementAndGeneralAmt
Fundraising$29,922FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$35,895TotalAmt
Management And General$35,895ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$79,139TotalAmt
Management And General$79,139ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$397,171TotalAmt
Management And General$397,171ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$78,214TotalAmt
Management And General$78,214ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$74,556TotalAmt
Program Services$53,897ProgramServicesAmt
Management And General$17,066ManagementAndGeneralAmt
Fundraising$3,593FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$93,173TotalAmt
Program Services$93,173ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,626,856TotalAmt
Program Services$1,798,531ProgramServicesAmt
Management And General$690,271ManagementAndGeneralAmt
Fundraising$138,054FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,824TotalAmt
Program Services$22,368ProgramServicesAmt
Management And General$5,965ManagementAndGeneralAmt
Fundraising$1,491FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$68,229TotalAmt
Program Services$68,229ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,712,910TotalAmt
Program Services$3,543,125ProgramServicesAmt
Management And General$141,488ManagementAndGeneralAmt
Fundraising$28,297FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$170,328TotalAmt
Program Services$170,328ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL PROGRAMMING$2,175,847$2,175,847
REPAIRS & MAINTENANCE$844,876$134,226$710,650
BAD DEBTS$394,784$394,784
ATHLETIC PROGRAMMING$144,795$144,795

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$154,296TotalAmt
Program Services$23,627ProgramServicesAmt
Management And General$46,731ManagementAndGeneralAmt
Fundraising$83,938FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$34,394,462TotalAmt
Program Services$28,186,478ProgramServicesAmt
Management And General$5,497,250ManagementAndGeneralAmt
Fundraising$710,734FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,630,613BOYAmt
EOY$6,022,616EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$313,188BOYAmt
EOY$1,754,480EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$995,733BOYAmt
EOY$2,577,259EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$82,525BOYAmt
EOY$68,720EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$88,338BOYAmt
EOY$136,122EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$112,267,794LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$57,155,714LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$57,874,313BOYAmt
EOY$55,112,080EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$63,984,710BOYAmt
EOY$65,671,277EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$401,270BOYAmt
EOY$947,173EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,484,379BOYAmt
EOY$1,212,455EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$3,046,900BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,165,130BOYAmt
EOY$5,308,388EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,097,679BOYAmt
EOY$7,468,016EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$56,306,931BOYAmt
EOY$55,848,261EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$580,100BOYAmt
EOY$2,355,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$56,887,031BOYAmt
EOY$58,203,261EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$63,984,710BOYAmt
EOY$65,671,277EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,316,230ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,774,136OtherCostOrOtherBasisAmt
Book Value$3,774,136BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$90,463,977OtherCostOrOtherBasisAmt
Depreciation$43,765,958DepreciationAmt
Book Value$46,698,019BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,852,982OtherCostOrOtherBasisAmt
Depreciation$9,834,666DepreciationAmt
Book Value$1,018,316BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,176,699OtherCostOrOtherBasisAmt
Depreciation$3,555,090DepreciationAmt
Book Value$3,621,609BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$55,112,080TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCRUED POST RETIREMENT AND SEVERANCE LIABILITY$108,388
PENSION OBLIGATION$5,200,000
FieldValueIRS element (for citing)
Total Liability$5,308,388TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE ENTITY AS A 501(C)(3) ORGANIZATION. ALTHOUGH GRAND RAPIDS CHRISTIAN SCHOOLS WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, THE EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME". SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES CERTAIN REVENUE DERIVED FROM THE SALE OF SCRIP. THERE WAS NO PROVISION FOR UNRELATED BUSINESS INCOME TAX RECORDED AND PAID FOR THE YEAR ENDED JUNE 30, 2021. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMINATION.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE SCHOOL CLEARLY DESCRIBES ITS NON-DISCRIMINATORY POLICY THROUGH PROMOTION SPEECHES AND A POLICY HANDBOOK DISTRIBUTED BY THE SCHOOLS.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1EAGLE CLASSICEvent1Nm
Gross Receipts Event1$179,850GrossReceiptsEvent1Amt
Charitable Contri Event1$148,530CharitableContriEvent1Amt
Gross Revenue Event1$31,320GrossRevenueEvent1Amt
Food And Beverage Event1$3,928FoodAndBeverageEvent1Amt
Entertainment Event1$31,304EntertainmentEvent1Amt
Other Direct Expenses Event1$10,531OtherDirectExpensesEvent1Amt
Other Events Total0OtherEventsTotalCnt
Gross Receipts Total$179,850GrossReceiptsTotalAmt
Charitable Contributions Tot$148,530CharitableContributionsTotAmt
Gross Revenue Total Events$31,320GrossRevenueTotalEventsAmt
Food And Beverage Total Events$3,928FoodAndBeverageTotalEventsAmt
Entertainment Total Events$31,304EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$10,531OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$45,763DirectExpenseSummaryEventsAmt
Net Income Summary-$14,443NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTUITION ASSISTANCE TO STUDENTS AND FAMILIES ATTENDING GRAND RAPIDS CHRISTIAN SCHOOLSGrantTypeTxt
Recipient820RecipientCnt
Non Cash Assistance$2,949,882NonCashAssistanceAmt
Valuation Method UsedFAIR VALUE OF TUITIONValuationMethodUsedDesc
Non Cash AssistanceREDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS.NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationAWARDS TO INDIVIDUALS FOR TUITION ASSISTANCE ARE MONITORED THROUGH THE GRAND RAPIDS CHRISTIAN SCHOOLS' ENROLLMENT AND ASSISTANCE ELIGIBILITY POLICIES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
THOMAS DEJONGE
SUPERINTENDENT$203,105$0$0$0$0$0$8,119$0$0$0$211,224$0$0$0
JIM PRIMUS
CHIEF FINANCIAL OFFICER$135,271$29,500$0$0$0$0$6,077$0$12,452$0$153,800$29,500$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE BOARD ISSUES A WRITTEN CONTRACT EVERY THREE YEARS AND DETERMINES AND APPROVES THE APPROPRIATE CONTRACT AMOUNT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990 BEFORE IT IS FILED WITH IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S CONFLICT OF INTEREST POLICY STATES THAT ANY BOARD MEMBER, MANAGEMENT STAFF, OR PROFESSIONAL STAFF WHO KNOWS OR HAS REASON TO KNOW OF HIS OR HER INTEREST IN A PROHIBITED TRANSACTION MUST DISCLOSE HIS OR HER INTEREST BEFORE OR DURING THE NEXT MEETING OF THE BOARD OF DIRECTORS AFTER HE OR SHE LEARNS OF HIS OR HER INTEREST. THE BOARD OF DIRECTORS HAS THE SOLE RESPONSIBILITY AND POWER TO ENFORCE THE CONFLICT OF INTEREST POLICY AND MAY CENSURE OR DISMISS ANY PERSON WHO WILLFULLY VIOLATES ITS TERMS. THE BOARD OF DIRECTORS MAY PURSUE ANY REMEDY AVAILABLE AT LAW, INCLUDING A SUIT TO RECOVER DAMAGES, VOIDING A TRANSACTION, OR BOTH.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AND INDEPENDENT INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19THE GRAND RAPIDS CHRISTIAN SCHOOLS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE.
FORM 990, PART XII, LINE 2C:THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1EAGLE TRIP LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49506ZIPCd
FieldValueIRS element (for citing)
EIN455514478EIN
Primary ActivitiesSALE OF GIFT CARDSPrimaryActivitiesTxt
Legal Domicile StateMILegalDomicileStateCd
Total Income$30,487TotalIncomeAmt
End Of Year Assets$105,453EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1GRAND RAPIDS CHRISTIAN SCHOOLSBusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
2400 PLYMOUTH AVE SEGRAND RAPIDSMI49506237017305REDUCE COST OF EDUCATION FOR STUDENTS OF GRAND RAPIDS CHRISTIAN SCHOOLSMI501(C)(3)SCHEDULE A LINE 12CGRAND RAPIDS CHRISTIAN SCHOOLS0
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
2929 29TH STREET SEGRAND RAPIDSMI49512200092144REDUCE COST OF EDUCATION FOR STUDENTS ATTENDING LOCAL CHRISTIAN SCHOOLSMI501(C)(3)SCHEDULE A LINE 12CGRAND RAPIDS CHRISTIAN SCHOOLS0
GRCS EAGLE IMPACT
2600 VILLAGE DRIVE SEGRAND RAPIDSMI49506463033152ICE ARENA TO BENEFIT GRCS STUDENTSMI501(C)(3)SCHEDULE A LINE 12CGRAND RAPIDS CHRISTIAN SCHOOLS0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
C$1,323,240CASH AMOUNTS OF GRANTS RECEIVED
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
C$696,290CASH AMOUNTS OF GRANTS RECEIVED
GRCS EAGLE IMPACT
O$2,678,057CASH PAID FOR PAYROLL
GRCS EAGLE IMPACT
Q$137,096CASH REIMBURSEMENT OF WAGES PAID
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
Q$116,820CASH REIMBURSEMENT OF WAGES PAID

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.