FURP.ORG / PUBLIC DATA EXPLORER

GRAND RAPIDS CHRISTIAN SCHOOLS: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
GRAND RAPIDS CHRISTIAN SCHOOLS (EIN 38-1880873)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-04-08
IRS object ID
201920989349300632
Schema version
2017v2.3
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)
Return2019-04-08T13:20:32-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

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 Begin2017-07-01TaxPeriodBeginDt

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
Signature2019-03-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROXANNE M PAGE CPAPreparerPersonNm
PTINP00292926PTIN
Phone6162355200PhoneNum
Preparation2019-03-28PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address52.144.33.201IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-03-28IPDt
IP Tm10:38:37IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id914686605C9A84B0700E73C4B5A8213CFB0BDF93AtSubmissionCreationDeviceId
At Submission Filing Device IdA57FC61474529CB01DD72FFA38F111D25CDDDE12AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

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$29,478,368GrossReceiptsAmt
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 Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee221TotalEmployeeCnt
Total Volunteers1300TotalVolunteersCnt
Total Gross UBI$226,923TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$16,565NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,475,291PYContributionsGrantsAmt
CY Contributions Grants$2,854,829CYContributionsGrantsAmt
PY Program Service Revenue$22,204,907PYProgramServiceRevenueAmt
CY Program Service Revenue$22,959,241CYProgramServiceRevenueAmt
PY Investment Income-$32,801PYInvestmentIncomeAmt
CY Investment Income$85,557CYInvestmentIncomeAmt
PY Other Revenue$791,030PYOtherRevenueAmt
CY Other Revenue$557,411CYOtherRevenueAmt
PY Total Revenue$26,438,427PYTotalRevenueAmt
CY Total Revenue$26,457,038CYTotalRevenueAmt
PY Grants And Similar Paid$2,289,701PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,464,674CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$15,629,131PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,769,867CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$494,032CYTotalFundraisingExpenseAmt
PY Other Expenses$10,456,192PYOtherExpensesAmt
CY Other Expenses$14,098,611CYOtherExpensesAmt
PY Total Expenses$28,375,024PYTotalExpensesAmt
CY Total Expenses$32,333,152CYTotalExpensesAmt
PY Revenues Less Expenses-$1,936,597PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,876,114CYRevenuesLessExpensesAmt
Total Assets BOY$70,589,909TotalAssetsBOYAmt
Total Assets EOY$66,850,722TotalAssetsEOYAmt
Total Liabilities BOY$4,476,152TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,613,079TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$66,113,757NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$60,237,643NetAssetsOrFundBalancesEOYAmt
MissionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$24,638,302ExpenseAmt
Grant$2,464,674GrantAmt
Revenue$22,959,241RevenueAmt
DescPROVIDE EDUCATION TO STUDENTS IN K-12 AND ENABLE THEM TO BECOME CONTRIBUTORS IN CONTEMPORARY SOCIETY.Desc
Total Program Service Expenses$24,638,302TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document106IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee221EmployeeCnt
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 ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LARRY BOS JR
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
PAUL DEVRIES
TRUSTEE1.00Yes (X)$0$0$0
TOM PRINCE
TREASURER1.00Yes (X)Yes (X)$0$0$0
CANDACE SMITH-KING
TRUSTEE1.00Yes (X)$0$0$0
JILL ELLENS
TRUSTEE1.00Yes (X)$0$0$0
PATTI HARRIS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
JULIE WESTRA
TRUSTEE1.00Yes (X)$0$0$0
TIM ALLES
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MIKE MEEUWSEN
TRUSTEE1.00Yes (X)$0$0$0
DAVE VANWINGERDEN
TRUSTEE1.00Yes (X)$0$0$0
JIM PRIMUS
CHIEF FINANCIAL OFFICER40.00Yes (X)$111,917$8,000$23,585
THOMAS DEJONGE
SUPERINTENDENT40.00Yes (X)$157,106$10,000$16,752
FieldValueIRS element (for citing)
Total Reportable Comp From Org$269,023TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$18,000TotReportableCompRltdOrgAmt
Total Other Compensation$40,337TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ROCKFORD CONSTRUCTION
601 1ST STREET NWGRAND RAPIDSMI49504CONSTRUCTION SERVICES$1,927,741
VANDYKEN MECHANICAL INC
4275 SPARTAN INDUSTRIAL DR SWGRANDVILLEMI49418HVAC SERVICES$245,666
FACILITIES RESOURCE GROUP
3404 BUSCH DR SUITE EGRANDVILLEMI49418CONSTRUCTION SERVICES$199,983
SUPERIOR ASPHALT INC
669 CENTURY SWGRAND RAPIDSMI49503ASPHALT SERVICES$144,131
WEATHER SHIELD ROOFING
1197 HOYT SEGRAND RAPIDSMI49507CONSTRUCTION SERVICES$119,050
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Fundraising$297,606FundraisingAmt
Related Organizations$1,281,150RelatedOrganizationsAmt
All Other Contributions$1,276,073AllOtherContributionsAmt
Total Contributions$2,854,829TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES611600$22,847,196$22,847,196
ATHLETIC PROGRAMS611710$101,273$101,273
BUSINESS CONTRACT SERVICES611710$10,772$10,772
FieldValueIRS element (for citing)
Total Program Service Revenue$22,959,241TotalProgramServiceRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$371,267RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$371,267RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$371,267TotalRevenueColumnAmt
Exclusion$371,267ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$85,557OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$85,557OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$85,557TotalRevenueColumnAmt
Exclusion$85,557ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$23,081FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$297,606ContriRptFundraisingEventAmt
Fundraising Direct Expenses$78,788FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$55,707TotalRevenueColumnAmt
Exclusion-$55,707ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$3,169,465GrossSalesOfInventoryAmt
Cost Of Goods Sold$2,942,542CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$226,923TotalRevenueColumnAmt
Unrelated Business Revenue$226,923UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREBATESDesc
Business900099BusinessCd
Total Revenue Column$14,928TotalRevenueColumnAmt
Exclusion$14,928ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$14,928OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,457,038TotalRevenueColumnAmt
Related Or Exempt Func Income$22,959,241RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$226,923UnrelatedBusinessRevenueAmt
Exclusion$416,045ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,464,674TotalAmt
Program Services$2,464,674ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$320,314TotalAmt
Program Services$86,733ProgramServicesAmt
Management And General$190,215ManagementAndGeneralAmt
Fundraising$43,366FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,816,728TotalAmt
Program Services$10,115,554ProgramServicesAmt
Management And General$1,576,409ManagementAndGeneralAmt
Fundraising$124,765FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,200,720TotalAmt
Program Services$643,509ProgramServicesAmt
Management And General$547,230ManagementAndGeneralAmt
Fundraising$9,981FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,571,462TotalAmt
Program Services$1,343,207ProgramServicesAmt
Management And General$204,813ManagementAndGeneralAmt
Fundraising$23,442FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$860,643TotalAmt
Program Services$738,721ProgramServicesAmt
Management And General$112,377ManagementAndGeneralAmt
Fundraising$9,545FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,903TotalAmt
Management And General$10,903ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$49,086TotalAmt
Management And General$49,086ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$90,719TotalAmt
Management And General$90,719ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$90,003TotalAmt
Management And General$90,003ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$161,461TotalAmt
Program Services$116,857ProgramServicesAmt
Management And General$36,814ManagementAndGeneralAmt
Fundraising$7,790FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$141,941TotalAmt
Program Services$141,941ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,460,285TotalAmt
Program Services$1,722,200ProgramServicesAmt
Management And General$615,071ManagementAndGeneralAmt
Fundraising$123,014FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,023TotalAmt
Program Services$25,517ProgramServicesAmt
Management And General$6,805ManagementAndGeneralAmt
Fundraising$1,701FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$131,581TotalAmt
Program Services$131,581ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$28,731TotalAmt
Management And General$28,731ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,203,069TotalAmt
Program Services$4,007,389ProgramServicesAmt
Management And General$163,067ManagementAndGeneralAmt
Fundraising$32,613FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$179,629TotalAmt
Program Services$179,629ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
PENSION OBLIGATION EXPE$3,209,000$3,209,000
SCHOOL PROGRAMMING$2,583,659$2,583,659
ATHLETIC PROGRAMMING$337,131$337,131
REPAIRS & MAINTENANCE$119,469$119,469

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$267,921TotalAmt
Management And General$150,106ManagementAndGeneralAmt
Fundraising$117,815FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$32,333,152TotalAmt
Program Services$24,638,302ProgramServicesAmt
Management And General$7,200,818ManagementAndGeneralAmt
Fundraising$494,032FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$190,031BOYAmt
EOY$516,468EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,067,839BOYAmt
EOY$716,883EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,061,929BOYAmt
EOY$874,993EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$118,443BOYAmt
EOY$97,875EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$143,930BOYAmt
EOY$160,793EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$111,830,492LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$47,396,221LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$67,811,912BOYAmt
EOY$64,434,271EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$195,825BOYAmt
EOY$49,439EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$70,589,909BOYAmt
EOY$66,850,722EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,000,033BOYAmt
EOY$770,042EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,334,657BOYAmt
EOY$1,956,332EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,012,270BOYAmt
EOY$507,815EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$129,192BOYAmt
EOY$3,378,890EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,476,152BOYAmt
EOY$6,613,079EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$65,591,771BOYAmt
EOY$59,807,543EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$521,986BOYAmt
EOY$430,100EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$66,113,757BOYAmt
EOY$60,237,643EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$70,589,909BOYAmt
EOY$66,850,722EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,876,114ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

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$88,789,243OtherCostOrOtherBasisAmt
Depreciation$35,324,293DepreciationAmt
Book Value$53,464,950BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,093,539OtherCostOrOtherBasisAmt
Depreciation$9,357,412DepreciationAmt
Book Value$2,736,127BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,173,574OtherCostOrOtherBasisAmt
Depreciation$2,714,516DepreciationAmt
Book Value$4,459,058BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$64,434,271TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCRUED POST RETIREMENT AND SEVERANCE LIABILITY$169,890
PENSION OBLIGATION$3,209,000
FieldValueIRS element (for citing)
Total Liability$3,378,890TotalLiabilityAmt
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, 2018. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMIINATION.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)
Event1BLACK TIE BLUE JEANSEvent1Nm
Gross Receipts Event1$244,268GrossReceiptsEvent1Amt
Charitable Contri Event1$237,918CharitableContriEvent1Amt
Gross Revenue Event1$6,350GrossRevenueEvent1Amt
Food And Beverage Event1$11,027FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$35,633OtherDirectExpensesEvent1Amt
Event2A DAY ON THE GREENEvent2Nm
Gross Receipts Event2$75,894GrossReceiptsEvent2Amt
Charitable Contri Event2$59,163CharitableContriEvent2Amt
Gross Revenue Event2$16,731GrossRevenueEvent2Amt
Non Cash Prizes Event2$395NonCashPrizesEvent2Amt
Food And Beverage Event2$3,988FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$21,712OtherDirectExpensesEvent2Amt
Other Events Total0OtherEventsTotalCnt
Gross Receipts Total$320,162GrossReceiptsTotalAmt
Charitable Contributions Tot$297,081CharitableContributionsTotAmt
Gross Revenue Total Events$23,081GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$395NonCashPrizesTotalEventsAmt
Food And Beverage Total Events$15,015FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$57,345OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$72,755DirectExpenseSummaryEventsAmt
Net Income Summary-$49,674NetIncomeSummaryAmt

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
Recipient715RecipientCnt
Non Cash Assistance$2,464,674NonCashAssistanceAmt
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 ELIBILITY 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

FieldValueIRS element (for citing)
PersonTHOMAS DEJONGEPersonNm
TitleSUPERINTENDENTTitleTxt
Base Compensation Filing Org$157,106BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$10,000BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$16,451DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$301NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$173,858TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$10,000TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

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 (4 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 CENSOR 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.

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$31,849TotalIncomeAmt
End Of Year Assets$154,077EndOfYearAssetsAmt

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 (6 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
C$1,281,150CASH AMOUNTS OF GRANTS RECEIVED
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
C$643,979CASH AMOUNTS OF GRANTS RECEIVED
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
Q$126,577CASH REIMBURSEMENT OF EXPENSES
GRCS EAGLE IMPACT
O$3,353,615CASH PAID FOR PAYROLL
GRCS EAGLE IMPACT
Q$153,334CASH REIMBURSEMENT OF WAGES PAID
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
Q$101,631CASH REIMBURSEMENT OF WAGES PAID