SHEBOYGAN CHRISTIAN SCHOOL ASSOCIATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: SHEBOYGAN CHRISTIAN SCHOOL ASSOCIATION (EIN 39-0851420)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-03-11
IRS object ID: 202020719349301222
Schema version: 2018v3.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-03-11T12:47:02-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 23819	AddressLine1Txt
City	GREEN BAY	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54305	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	390851420	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHEBOYGAN CHRISTIAN SCHOOL ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SHEB	BusinessNameControlTxt
Phone	9204589981	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	929 GREENFIELD AVENUE	AddressLine1Txt
City	SHEBOYGAN	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53081	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN WARMUS	PersonNm
Person Title	DIR. OF ADVANCEMENT & FINANCE	PersonTitleTxt
Phone	9204589981	PhoneNum
Signature	2020-01-20	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WENDY MALLO	PreparerPersonNm
PTIN	P01250277	PTIN
Phone	9204367800	PhoneNum
Preparation	2020-01-20	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	67.137.57.251	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-01-20	IPDt
IP Tm	12:23:02	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	80C60A3229B7A1AF8D9A9534F2FFA1F0FE5924E2	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SCOTT WARMUS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	929 GREENFIELD AVENUE	AddressLine1Txt
City	SHEBOYGAN	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53081	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,637,328	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SHEBOYGANCHRISTIAN.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1898	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	PROVIDE STUDENTS (PREK TO 12) ACADEMIC CONTENT INTEGRATED WITH SCRIPTURE AND CHRISTIAN WORLDVIEW.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	70	TotalEmployeeCnt
Total Volunteers	150	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,517,040	PYContributionsGrantsAmt
CY Contributions Grants	$1,005,908	CYContributionsGrantsAmt
PY Program Service Revenue	$1,722,128	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,777,155	CYProgramServiceRevenueAmt
PY Investment Income	$76,880	PYInvestmentIncomeAmt
CY Investment Income	$62,369	CYInvestmentIncomeAmt
PY Other Revenue	$271,680	PYOtherRevenueAmt
CY Other Revenue	$263,306	CYOtherRevenueAmt
PY Total Revenue	$3,587,728	PYTotalRevenueAmt
CY Total Revenue	$3,108,738	CYTotalRevenueAmt
PY Grants And Similar Paid	$62,842	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$42,711	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,647,797	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,727,208	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$150,191	CYTotalFundraisingExpenseAmt
PY Other Expenses	$646,751	PYOtherExpensesAmt
CY Other Expenses	$610,677	CYOtherExpensesAmt
PY Total Expenses	$2,357,390	PYTotalExpensesAmt
CY Total Expenses	$2,380,596	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,230,338	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$728,142	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,721,319	TotalAssetsBOYAmt
Total Assets EOY	$4,281,343	TotalAssetsEOYAmt
Total Liabilities BOY	$681,858	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$523,332	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,039,461	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,758,011	NetAssetsOrFundBalancesEOYAmt
Mission	IN PARTNERSHIP WITH THE CHRISTIAN COMMUNITY, SHEBOYGAN COUNTY CHRISTIAN SCHOOL USES A BIBLICAL PERSPECTIVE TO INTEGRATE ACADEMIC EXCELLENCE WITH CHRIST-CENTERED LEARNING, PREPARING STUDENTS' HEARTS AND MINDS FOR SERVICE IN GOD'S WORLD.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,782,964	ExpenseAmt
Grant	$42,711	GrantAmt
Revenue	$1,777,155	RevenueAmt
Desc	SHEBOYGAN CHRISTIAN SCHOOL CONTINUES TO FULFILL ITS MISSION BY EXPANDING CHRISTIAN EDUCATION IN THE COUNTY. SHEBOYGAN CHRISTIAN SCHOOL CONSISTS OF 248 3K - 12TH GRADE STUDENTS. THIS PAST YEAR, SCS WELCOMED 45 NEW STUDENTS AND 36 NEW FAMILIES TO THE SCHOOL COMMUNITY. THIS REPRESENTED A 3% INCREASE IN ENROLLMENT SINCE THE PRIOR YEAR.	Desc
Total Program Service Expenses	$1,782,964	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	26	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	70	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SHARON EGGEBEEN	PersonNm
Phone	9204589981	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	929 GREENFIELD AVENUE	AddressLine1Txt
City	SHEBOYGAN	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53081	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TJ HENDRISKE
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ERIC GRASSE
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE TOERPE
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
MATT MOELLER
ASSISTANT SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
HOLLY DEROOS
MEMBER	1.00	Yes (X)		$0	$0	$0
RANDY DUMEZ
MEMBER	1.00	Yes (X)		$0	$0	$0
MELISSA KAULE
MEMBER	1.00	Yes (X)		$0	$0	$0
SCOTT WARMUS
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JON VRZAL
MEMBER	1.00	Yes (X)		$0	$0	$0
JOEL VAN ESS
MEMBER	1.00	Yes (X)		$0	$0	$0
ANN STEENWYK
DIRECTOR OF ACADEMICS	40.00		Yes (X)	$85,397	$0	$0
JUSTIN ZYLSTRA
DIRECTOR OF FINANCE, OUTGOING	40.00		Yes (X)	$54,680	$0	$0
JOHN WARMUS
DIRECTOR OF FINANCE	40.00		Yes (X)	$18,606	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$158,683	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,005,908	AllOtherContributionsAmt
Total Contributions	$1,005,908	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES	611110	$1,036,169	$1,036,169
WISCONSIN PARENTAL CHOICE PROGRAM	611110	$610,624	$610,624
STUDENT ACTIVITIES	611110	$42,918	$42,918
FOOD SERVICE	611110	$40,162	$40,162
EXTRACURRICULAR ACTIVITIES	611110	$27,782	$27,782

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,500	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,500	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,777,155	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,884	TotalRevenueColumnAmt
Exclusion	$25,884	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$13,930	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$13,930	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,930	TotalRevenueColumnAmt
Exclusion	$13,930	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,372,274	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,335,789	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$36,485	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$36,485	TotalRevenueColumnAmt
Exclusion	$36,485	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$169,988	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$45,760	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$124,228	TotalRevenueColumnAmt
Exclusion	$124,228	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$265,576	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$147,041	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$118,535	TotalRevenueColumnAmt
Exclusion	$118,535	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,613	TotalRevenueColumnAmt
Exclusion	$6,613	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$6,613	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,108,738	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,777,155	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$325,675	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$42,711	TotalAmt
Program Services	$42,711	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$167,430	TotalAmt
Management And General	$167,430	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,141,698	TotalAmt
Program Services	$1,007,668	ProgramServicesAmt
Management And General	$70,603	ManagementAndGeneralAmt
Fundraising	$63,427	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$326,936	TotalAmt
Program Services	$251,653	ProgramServicesAmt
Management And General	$59,444	ManagementAndGeneralAmt
Fundraising	$15,839	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$91,144	TotalAmt
Program Services	$70,156	ProgramServicesAmt
Management And General	$16,572	ManagementAndGeneralAmt
Fundraising	$4,416	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$40,309	TotalAmt
Management And General	$40,309	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$10,341	TotalAmt
Management And General	$10,341	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$28,452	TotalAmt
Fundraising	$28,452	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$66,482	TotalAmt
Program Services	$36,943	ProgramServicesAmt
Management And General	$26,561	ManagementAndGeneralAmt
Fundraising	$2,978	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$87,344	TotalAmt
Program Services	$78,089	ProgramServicesAmt
Fundraising	$9,255	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$272	TotalAmt
Management And General	$272	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$19,161	TotalAmt
Management And General	$16,621	ManagementAndGeneralAmt
Fundraising	$2,540	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$41,040	TotalAmt
Program Services	$28,615	ProgramServicesAmt
Fundraising	$12,425	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$21,463	TotalAmt
Program Services	$21,463	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
STUDENT ACTIVITIES	$122,526	$122,526
INSTRUCTIONAL EXPENSES	$48,469	$48,469
REPAIRS AND MAINTENANCE	$43,237	$38,272	$4,965
BAD DEBT	$29,171			$29,171

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$52,410	TotalAmt
Program Services	$36,399	ProgramServicesAmt
Management And General	$10,117	ManagementAndGeneralAmt
Fundraising	$5,894	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,380,596	TotalAmt
Program Services	$1,782,964	ProgramServicesAmt
Management And General	$447,441	ManagementAndGeneralAmt
Fundraising	$150,191	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$73,744	BOYAmt
EOY	$113,096	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$101,600	BOYAmt
EOY	$1,028,423	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$803,550	BOYAmt
EOY	$358,468	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$135,256	BOYAmt
EOY	$137,736	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$15,225	BOYAmt
EOY	$16,238	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,243	BOYAmt
EOY	$2,643	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,383,578	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,818,443	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,456,234	BOYAmt
EOY	$1,565,135	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,015,318	BOYAmt
EOY	$1,026,404	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$118,149	BOYAmt
EOY	$33,200	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,721,319	BOYAmt
EOY	$4,281,343	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$215,375	BOYAmt
EOY	$208,570	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$24,193	BOYAmt
EOY	$14,439	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$442,290	BOYAmt
EOY	$300,323	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$681,858	BOYAmt
EOY	$523,332	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,566,918	BOYAmt
EOY	$1,512,891	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,345,081	BOYAmt
EOY	$2,117,658	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$127,462	BOYAmt
EOY	$127,462	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,039,461	BOYAmt
EOY	$3,758,011	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,721,319	BOYAmt
EOY	$4,281,343	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$728,142	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$9,592	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,022,164	BeginningYearBalanceAmt
Contributions	$3,905	ContributionsAmt
Investment Earnings Or Losses	$52,777	InvestmentEarningsOrLossesAmt
Other Expenditures	$36,299	OtherExpendituresAmt
Administrative Expenses	$10,341	AdministrativeExpensesAmt
End Year Balance	$1,032,206	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$982,163	BeginningYearBalanceAmt
Contributions	$55,087	ContributionsAmt
Investment Earnings Or Losses	$91,902	InvestmentEarningsOrLossesAmt
Other Expenditures	$98,200	OtherExpendituresAmt
Administrative Expenses	$8,788	AdministrativeExpensesAmt
End Year Balance	$1,022,164	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$381,034	BeginningYearBalanceAmt
Contributions	$531,160	ContributionsAmt
Investment Earnings Or Losses	$107,969	InvestmentEarningsOrLossesAmt
Other Expenditures	$38,000	OtherExpendituresAmt
End Year Balance	$982,163	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$387,998	BeginningYearBalanceAmt
Contributions	$8,634	ContributionsAmt
Investment Earnings Or Losses	-$62	InvestmentEarningsOrLossesAmt
Other Expenditures	$14,450	OtherExpendituresAmt
Administrative Expenses	$1,086	AdministrativeExpensesAmt
End Year Balance	$381,034	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$375,643	BeginningYearBalanceAmt
Contributions	$3,030	ContributionsAmt
Investment Earnings Or Losses	$23,773	InvestmentEarningsOrLossesAmt
Other Expenditures	$13,445	OtherExpendituresAmt
Administrative Expenses	$1,003	AdministrativeExpensesAmt
End Year Balance	$387,998	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.81260	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.12350	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.06390	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$560,038	OtherCostOrOtherBasisAmt
Book Value	$560,038	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,814,698	OtherCostOrOtherBasisAmt
Depreciation	$1,815,054	DepreciationAmt
Book Value	$999,644	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,842	OtherCostOrOtherBasisAmt
Depreciation	$3,389	DepreciationAmt
Book Value	$5,453	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,565,135	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,062,683	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$9,592	NetUnrealizedGainsInvstAmt
Other Revenue	-$26,122	OtherRevenueAmt
Revenue Not Reported	-$35,714	RevenueNotReportedAmt
Revenue Subtotal	$3,098,397	RevenueSubtotalAmt
Investment Expenses Not Incld	$10,341	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$10,341	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,108,738	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,344,133	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$45,760	OtherExpensesIncludedAmt
Expenses Not Reported	$45,760	ExpensesNotReportedAmt
Expenses Subtotal	$2,298,373	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$10,341	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$71,882	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$82,223	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,380,596	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	ENDOWMENT FUNDS ARE USED TO GENERATE INCOME TO SUPPORT THE ONGOING PROGRAM SERVICES PROVIDED TO THE STUDENTS AND TO HELP KEEP TUITION CHARGED TO THE PARENTS AT AN AFFORDABLE RATE.
PART X, LINE 2:	SHEBOYGAN CHRISTIAN SCHOOL IS ORGANIZED AS A WISCONSIN NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501 ( C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTION 170(B}(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(2). THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. WE HAVE DETERMINED THAT THE ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	BAD DEBT EXPENSE NETTED WITH REVENUE ON FINANCIAL STATEMENTS -29,171. GRANT EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS -42,711. FUNDRAISING EXPENSES NETTED WITH REVENUE 45,760.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES NETTED WITH REVENUES ON FORM 990 45,760.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	BAD DEBT EXPENSE NETTED WITH REVENUE ON FINANCIAL STATEMENTS 29,171. GRANT EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 42,711.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE POLICY IS STATED IN A NEWSLETTER THAT IS MAILED TO ANYONE INTERESTED IN ATTENDING THE SCHOOL.
SCHEDULE E, PART I, LINE 6	SHEBOYGAN CHRISTIAN SCHOOL ASSOCIATION RECEIVES FUNDING FROM THE STATE OF WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION WISCONSIN PARENTAL CHOICE PROGRAM. ADDITIONAL FUNDING IS RECEIVED FROM THE WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION FOOD AND NUTRITION PROGRAM.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	APPLE PIE SALES	Event1Nm
Gross Receipts Event1	$57,528	GrossReceiptsEvent1Amt
Gross Revenue Event1	$57,528	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$22,304	OtherDirectExpensesEvent1Amt
Event2	AUCTION	Event2Nm
Gross Receipts Event2	$66,926	GrossReceiptsEvent2Amt
Gross Revenue Event2	$66,926	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$1,500	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$5,547	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$2,212	OtherDirectExpensesEvent2Amt
Other Events Total	3	OtherEventsTotalCnt
Gross Receipts Other Events	$43,041	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$43,041	GrossRevenueOtherEventsAmt
Cash Prizes Other Events	$410	CashPrizesOtherEventsAmt
Oth Direct Expnss Other Events	$14,293	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$167,495	GrossReceiptsTotalAmt
Gross Revenue Total Events	$167,495	GrossRevenueTotalEventsAmt
Cash Prizes Total Events	$410	CashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$1,500	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$5,547	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$38,809	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$46,266	DirectExpenseSummaryEventsAmt
Net Income Summary	$121,229	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS AND TUITION ASSISTANCE	GrantTypeTxt
Recipient	12	RecipientCnt
Non Cash Assistance	$42,711	NonCashAssistanceAmt
Valuation Method Used	FMV	ValuationMethodUsedDesc
Non Cash Assistance	FINANCIAL ASSISTANCE AND TUITION DISCOUNTS	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE SCHOOL OFFERS SCHOLARSHIPS AND TUITION ASSISTANCE ONLY TO THE FAMILIES OF STUDENTS ENROLLED IN THE SCHOOL. THE SCHOLARSHIPS ARE GRANTED TO THE STUDENTS THROUGH A DIRECT REDUCTION IN THEIR ANNUAL TUITION. MONEY IS NOT GIVEN TO THE STUDENT OR THE STUDENT'S FAMILY.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	ALL PARENTS OF CHILDREN ENROLLED IN THE SCHOOL ARE MEMBERS OF THE ASSOCIATION. IN ORDER FOR NON PARENTS TO BECOME MEMBERS OF THE ASSOCIATION, THEY MUST PROVIDE A MINIMUM CONTRIBUTION OF $25 PER YEAR TO THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE PARENTS ASSOCIATION ELECT THE BOARD MEMBERS FOR A THREE YEAR TERM AT THE ANNUAL PARENTS ASSOCIATION MEETING.
FORM 990, PART VI, SECTION A, LINE 7B	EACH YEAR THE MEMBERS APROVE THE BUDGET FOR THE FOLLOWING YEAR AND IF APPLICABLE MAJOR CHANGES WITHIN THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	RETURN WAS DISTRIBUTED TO BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS, THE ADMINISTRATOR, CERTAIN COMMITTEE MEMBERS, AND SOME STAFF WILL ANNUALLY DISCLOSE AND PROMPTLY UPDATE ANY DISCLOSURES PREVIOUSLY MADE ON THE CONFLICT DISCLOSURE FORM PROVIDED BY SCCS THAT REQUESTS THEM TO IDENTIFY THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS AS WELL AS OTHER NONPROFIT ORGANIZATIONS. BOARD MEMBERS, THE ADMINISTRATOR, COMMITTEE MEMBERS, AND EMPLOYEES ARE ALSO URGED TO DISCLOSE CONFLICTS AS THEY ARISE AS WELL AS TO DISCLOSE THOSE SITUATIONS THAT ARE EVOLVING THAT MAY RESULT IN A CONFLICT OF INTEREST. ADVANCE DISCLOSURE MUST OCCUR SO THAT A DETERMINATION MAY BE MADE AS TO THE APPROPRIATE PLAN OF ACTION TO MANAGE THE CONFLICT. EMPLOYEES SHOULD DISCLOSE TO THE ADMINISTRATOR AND BOARD MEMBERS SHOULD DISCLOSE TO THE PRESIDENT OF THE BOARD AS SOON AS THE PERSON WITH THE CONFLICT IS AWARE OF THE CONFLICT/POTENTIAL CONFLICT OR APPEARANCE OF A CONFLICT EXISTS. COMPLETED DISCLOSURE FORMS SHALL BE RETURNED TO THE BOARD, REVIEWED AND MAINTAINED BY THE SECRETARY. AS CONTRACTS FOR LARGER AGREEMENTS COME UP, THEY ARE EVALUATED, THE DISCLOSURE FORMS ARE REVIEWED, AND CONSIDERATION IS GIVEN TO HOW THE AGREEMENT MAY BE IMPACTED BY THE RELATIONSHIPS OF THOSE INVOLVED.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF THE PRINCIPAL IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. ALL COMPENSATION OF EMPLOYEES IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.