2020-01-09T11:09:06-07:00 2019-08-31 Allen L Tans CPA 6050 N 8th St Kalamazoo MI 49009 990 2018-09-01 943462589 Tree of Life School TREE 2697187428 2001 Cameron Kalamazoo MI 49001 James M Sterenberg Treasurer 2697187428 2020-01-09 1 Allen Tans P00435300 2694928891 2020-01-09 X 24.247.157.24 2018 2020-09-23 17:36:50Z Adam Sterenberg 2001 Cameron Kalamazoo MI 49001 700851 0 X www.tolschool.org X 2012 MI Tree Of Life School is specifically organized to provide a Christ-centered education to all children regardless of their socio-economic situation. Tree of Life School celebrates the diversity of the body of Christ and equips children to serve God, people, and God's creation to their fullest potential. 10 9 13 50 -10737 0 461225 650221 35187 48145 0 322 0 -10612 496412 688076 18015 10661 0 0 234630 307606 0 0 13171 115392 114329 368037 432596 128375 255480 1547576 1544024 300643 41611 1246933 1502413 Tree of Life School is specifically organized to provide a Christ-centered education to all children regardless of their socio-economic situation. Tree of Life School celebrates the diversity of the body of Christ and equips children to serve God, people, and God's creation to their fullest potential. 0 0 383358 1217 48145 Tree of Life School served about 77 students consisting of following racial/ethic groups of approximately: 20 black, 20 hispanic, 20 white and 17 other. Most of the students come from "below the national poverty level" families. 0 0 0 383358 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 2 0 1 13 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X James M Sterenberg 2697187428 2001 Cameron Kalamazoo MI 49001 Adam Sterenberg Trustee, President 50 X X 41162 0 0 Kurt Steensma Trustee, Board Chairman & Secretary 1 X X 0 0 0 Stacie Gryga Trustee, Chair of Ed Comm. 1 X 0 0 0 John McDonald Trustee, Chair Policy Comm. 1 X 0 0 0 Kathy Chapman Trustee 1 X 0 0 0 Gary Shaffer Trustee, Finance Chair 1 X 0 0 0 Sheldon McCullough Trustee 1 X 0 0 0 Scott Deloof Trustee 1 X 0 0 0 Julia Davenport Trustee 1 X 0 0 0 Joan Brussee Trustee 1 X 0 0 0 James M Sterenberg Treasurer 2 X 0 0 0 41162 0 0 0 0 0 0 0 0 0 51988 0 2110 596123 0 650221 Tuition 611110 47760 47760 0 0 School pictures 611110 196 196 0 0 189 189 0 0 48145 125 0 0 0 125 0 125 125 0 0 2360 0 2038 0 322 0 322 322 0 0 0 51988 10737 -10737 -10737 0 0 688076 48592 -10737 0 1217 1217 9444 9444 0 45508 18203 18203 9102 0 240239 240239 21859 19770 1393 696 0 309 309 8473 2476 5997 3373 3373 5107 5107 4804 4804 24812 24812 3311 3311 4310 4310 41375 41375 8369 8119 250 Other 10086 9588 498 0 432596 383358 36067 13171 198697 62237 -100 1635642 153855 1346941 1481787 2038 1547576 1544024 643 886 725 200000 100000 40000 0 300643 41611 X 1246933 1502413 0 0 0 0 1246933 1502413 1547576 1544024 255480 0 0 0 0 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 97816 97816 0 1458559 123605 1334954 0 0 0 0 0 79267 30250 49017 0 0 0 0 1481787 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 Tree of Life School expresses its nondiscrimination policy on its website and in its policy manual that is available at the School's office. Schedule E, Part I, Line 6 Schedule E, Part I, Line 6 - The School receives Title II reimbursement for certain expenses from the Kalamazoo Public Schools. Dinner 51988 51988 0 0 0 1323 6379 0 3035 0 0 51988 51988 0 0 0 1323 6379 0 3035 10737 -10737 1 Scion Tuition Assistance Fund: Monies are dispersed from this fund to assess graduates of Tree Of Life 's School with the cost of middle school education at other local nonprofit Christian schools. 2 5500 Cash Method The Organization distributed monies from its Scion Fund directly to other local nonprofit Christian schools for tuition assistance of graduates from Tree Of Life School to assist them with their middle school education. The Organization finished construction of a classroom expansion project during the year, which allows the School to expand its programming to include middle school education. The Organization has established guidelines for the administration of the funds in a nondiscriminatory manner. General assistance: Monies are distributed from the general fund of the School for assistance to families of its students with emergency living needs. 7 3944 Cash Method Benevolent assistance is provided to low-income families with students in Tree Of Life School where it is needed to maintain a home environment necessary for the child's essential needs and ability to attend school. Distributions are made based on the emergency needs of the family; for example, to prevent utilities from being cut off, daily necessities, and etc.. The distributions are generally made at the discretion of the Organization's President with review by the Finance Committee and approval of the Board of Trustees. Schedule I, Part I, Line 2 The Organization's President makes recommendations for grants that are reviewed by the Finance Committee and approved the Board of Trustees. Form 990, Part V, Line 7b The Organization inadvertently omitted the fair market value of approximately $50 per attendee for a fund raising dinner from its annual donor contribution statements. The Organization estimates that many of the affected donor's did not itemize deductions because of the increased standard deduction applicable for 2018. The Organization intends to be in compliance with the reporting requirements in subsequent tax years. Form 990, Part VI, Section A, Line 2 Adam Sterenberg, President, is the son of James Sterenberg, Treasurer Form 990, Part VI, Section B, Line 11b A copy of the draft Form 990 (excluding Schedule B) is provided to each Board Member before the Board approves the return. The Form 990, Schedule B is reviewed by the Treasurer only, who is also the bookkeeper, in order to maintain confidentiality of donors. Board Members are given opportunity to make inquiries of the Treasurer and the CPA who prepared the return before the return is filed. Form 990, Part VI, Section B, Line 12c Conflict of Interest Policy: The Organization has a conflict of interest policy prohibiting Board of Directors with a financial interest in any proposed action from participating in the discussion and voting on the proposed action. Annually the Board members orally report their potential conflict of interests to the Board and subsequent changes, if any, as necessary. Major expenditures and vendor arrangements are communicated to the Board of Directors at its monthly meetings. Form 990, Part VI, Section B, Line 15 The President, who is also the principal of the Tree Of Life School, is the only officer receiving compensation. His compensation is determined by the independent Board Members and is considered by the Board to be substantially below the market value of services received in comparison to other principles of similar schools in the community. Form 990, Part VI, Section C, Line 19 The Organization makes its organizational documents, policy manual including its conflict of interest policy, and financial statements available for public inspection at its offices. Its articles of incorporation and bylaws are also available for public inspection on the State of Michigan's website.