2019-05-14T11:36:44-05:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP PO BOX 23819 GREEN BAY WI 543053819 990 2017-07-01 390851420 SHEBOYGAN CHRISTIAN SCHOOL ASSOCIATION SHEB 9204589981 929 GREENFIELD AVENUE SHEBOYGAN WI 53081 JOHN WARMUS DIR. OF ADVANCEMENT & FINANCE 9204589981 2019-05-10 1 WENDY MALLO P01250277 9204367800 2019-05-10 74.142.163.66 2019-05-10 12:56:55 CD P 95FD3CD324D7C6C558223E34BD2EF05BB0413D65 82166F02012F771110857B3F6251B165C9B62EDD 2017 2019-02-21 02:37:17Z SCOTT WARMUS 929 GREENFIELD AVENUE SHEBOYGAN WI 53081 3814862 0 X WWW.SHEBOYGANCHRISTIAN.COM X 1898 WI PROVIDE STUDENTS (PREK TO 12) ACADEMIC CONTENT INTEGRATED WITH SCRIPTURE AND CHRISTIAN WORLDVIEW. 11 11 76 150 0 0 376700 1517040 1604858 1722128 45961 76880 272208 271680 2299727 3587728 92969 62842 0 0 1623475 1647797 0 0 102310 574762 646751 2291206 2357390 8521 1230338 2641267 3721319 847171 681858 1794096 3039461 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. 0 0 1807660 62842 1722128 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. 1807660 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 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 30 0 76 1 0 0 0 0 0 1 1 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 X SHARON EGGEBEEN 9204589981 929 GREENFIELD AVENUE SHEBOYGAN WI 53081 SCOTT WARMUS PRESIDENT 1.00 X X 0 0 0 LEE RAHN VICE PRESIDENT 1.00 X X 0 0 0 KEVIN KIEL TREASURER 1.00 X X 0 0 0 MIKE TOERPE SECRETARY 1.00 X X 0 0 0 MATT MOELLER ASSISTANT SECRETARY/TREASU 1.00 X X 0 0 0 ANGELA GORDON MEMBER 1.00 X 0 0 0 JOEL VAN ESS MEMBER 1.00 X 0 0 0 MELISSA KAULE MEMBER 1.00 X 0 0 0 SEAN YOUNG MEMBER 1.00 X 0 0 0 HOLLY DEROOS MEMBER 1.00 X 0 0 0 RANDY DUMEZ MEMBER 1.00 X 0 0 0 ANN STEENWYK DIRECTOR OF ACADEMICS 40.00 X 81014 0 0 JUSTIN ZYLSTRA DIRECTOR OF FINANCE 40.00 X 67718 0 0 148732 0 0 0 0 0 0 0 1517040 1517040 TUITION AND FEES 611110 1167834 1167834 WISCONSIN PARENTAL CHO 611110 397485 397485 STUDENT ACTIVITIES 611110 52812 52812 FOOD SERVICE 611110 40934 40934 EXTRACURRICULAR ACTIVI 611110 35563 35563 27500 27500 1722128 14450 14450 13025 0 13025 13025 13025 83163 20733 62430 62430 62430 169663 52912 116751 116751 285023 153489 131534 131534 10370 10370 10370 3587728 1722128 0 348560 62842 62842 148732 148732 1058063 945128 72503 40432 354706 286217 68043 446 86296 68174 16396 1726 46264 46264 45007 45007 8728 8728 12780 12780 65029 33535 29372 2122 99509 71709 27800 1134 1134 24014 21039 2975 39454 28612 10842 20867 20867 STUDENT ACTIVITIES 170214 170214 INSTRUCTIONAL EXPENSES 53524 53524 REPAIRS AND MAINTENANCE 30005 26818 3187 FOOD SERVICE 25864 25864 4358 14156 -9798 2357390 1807660 447420 102310 82749 73744 101600 101600 96881 135256 7295 15225 21569 2243 3233638 1777404 1370367 1456234 960806 1015318 803550 118149 2641267 3721319 194653 215375 29847 24193 622671 442290 847171 681858 X 1202818 1566918 463816 1345081 127462 127462 1794096 3039461 2641267 3721319 1230338 15027 0 X 0 1 X 1 0 X 982163 55087 91902 98200 8788 1022164 381034 531160 107969 38000 982163 387998 8634 -62 14450 1086 381034 375643 3030 23773 13445 1003 387998 330045 3518 55074 11970 1024 375643 0.81310 0.12470 0.06220 0 0 410098 410098 2814698 1774899 1039799 8842 2505 6337 1456234 CURRENT MATURITIES OF PROMISES TO GIVE 307116 C PROMISES TO GIVE, LESS CURRENT MATURITIES 496434 C 803550 X 3598336 15027 4309 19336 3579000 8728 8728 3587728 2352971 52912 52912 2300059 8728 48603 57331 2357390 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: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT FROM WISCONSIN INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE NETTED WITH REVENUE ON FINANCIAL STATEMENTS 14,239. GRANT EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS -62,842. FUNDRAISING EXPENSES NETTED WITH REVENUE 52,912. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUES ON FORM 990 52,912. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE NETTED WITH REVENUE ON FINANCIAL STATEMENTS -14,239. GRANT EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 62,842. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. APPLE PIE SALES 55584 55584 4917 14728 AUCTION 71776 71776 375 1500 3652 12382 3 38917 38917 370 2745 11114 166277 166277 375 1870 11314 38224 51783 114494 1 SCHOLARSHIPS AND TUITION ASSISTANCE 36 62842 FMV FINANCIAL ASSISTANCE AND TUITION DISCOUNTS PART I, LINE 2: 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. 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.