2017-11-15T09:19:25-06:00 2017-06-30 560574444 CHERRY BEKAERT LLP 1111 Metropolitan Ave Ste 1000 Charlotte NC 28204 990 2016-07-01 541144064 Fredericksburg Christian Educational Services Inc FRED 5403735355 9400 Thornton Rolling Road Fredericksburg VA 22408 RICHARD A YOST VICE PRESIDENT 5403735355 2017-11-10 1 Amanda Adams P00748038 7043771678 24.206.36.187 2017-11-10 10:22:29 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 E38097BBFFE35CF4632B7FF761684AE01B556E7F 2016 2017-02-10 21:41:12Z FREDERICKSBURG CHRISTIAN School RICHARD A YOST 9400 Thornton Rolling Road Fredericksburg VA 22408 10626704 0 X www.fredericksburgchristian.com X 1978 VA A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12. 9 7 233 7 0 0 341827 2027111 7802936 8388998 3109 -4950 179033 182672 8326905 10593831 1114537 1181466 0 0 4520289 4655005 38860 38457 357578 2639904 3052576 8313590 8927504 13315 1666327 10270704 11584306 5359083 5012575 4911621 6571731 FREDERICKSBURG CHRISTIAN SCHOOLS IS AN EVANGELICAL, NON-DEMONINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG CHRISTIAN WORLDVIEW. 0 0 5751759 8388998 A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 850 STUDENTS IN NORMAL SCHOOL SCHEDULE. 1181466 1181466 Discounts and financial aid awarded to sudents. 6933225 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 2 0 1 233 1 0 0 0 0 0 1 1 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PHYLLIS BAUGHMAN Finance Director 5403735355 9400 Thornton Rolling Road Fredericksburg VA 22408 GARY W Foss PRESIDENT & DIRECTOR 50.00 X X 61536 0 10038 RICHARd A Yost SUPERINTENDENT/ VP 50.00 X X 94460 0 20472 ROBERT A DUFFY Interim Chairman 1.00 X 0 0 0 Coston Cheatham DIRECTOR 1.00 X 0 0 0 MURIEL MAY DIRECTOR 1.00 X 0 0 0 LARRY ROOT DIRECTOR 1.00 X 0 0 0 Jamie Williams Director 1.00 X 0 0 0 DONA WILSON DIRECTOR 1.00 X 0 0 0 Kevin Woods DIRECTOR 1.00 X 0 0 0 Phyllis Baughman Finance Directior 40.00 X 33723 0 8238 189719 0 38748 0 0 0 0 JF Smith Group Inc 735 E Glenn Ave Auburn AL 36830 Fund Management 174808 Professional Building Maintenance 8523 Lankershim Blvd Sun Valley CA 91352 Building Maintenance Services 136235 Moore's Electrical & Mechanical Const I PO Box 119 Altavista VA 24517 HVAC Maintenance 117374 3 12950 2014161 27024 2027111 Tuition & related servi 611600 7968887 7968887 STUDENT ACTIVITIES 611600 238658 238658 SCHOOL PROGRAMS 611600 181453 181453 8388998 10481 10481 56494 0 56494 56494 56494 4994 20425 -15431 -15431 -15431 138626 12950 12448 126178 126178 10593831 8388998 0 177722 1181466 1181466 228467 228467 3695664 3188955 472245 34464 44798 31382 13416 397060 282867 114193 289016 231592 54932 2492 2116 2116 38457 38457 211152 203 34911 176038 6189 205 307 5677 38339 28049 1670 8620 94250 4260 66051 23939 303063 293498 9565 30652 30652 170685 151240 19445 624216 365685 258531 68441 68441 Student Expenses 590485 558160 9073 23252 REPAIRS AND MAINTENANCE 398951 398939 12 OTHER GENERAL EXPENSES 200107 47228 108240 44639 STUDENT LUNCH EXPENSES 130915 130915 183015 7929 175086 8927504 6933225 1636701 357578 1764599 2582922 55373 1007326 94133 82258 39715 0 14559772 6652355 8314101 7907417 2783 4383 10270704 11584306 276946 264901 1120346 1197987 3450794 3216749 510997 332938 5359083 5012575 X 4656701 4680250 254920 1891481 4911621 6571731 10270704 11584306 X 1666327 -6217 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1260100 1260100 10085832 4082184 6003648 3045269 2560980 484289 168571 9191 159380 7907417 X 9406148 -1187683 -1187683 10593831 0 10593831 7746038 0 7746038 1181466 1181466 8927504 Part X, Line 2: The Organization is a not-for-profit organization, other than a private foundation, that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Organization's policy is to record a liability for unrecognized tax benefits and any related interest and penalties when it is more likely than not a tax position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Part XI, Line 2d - Other Adjustments: DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE -1,181,466. CHANGE IN CHARITABLE remainder trust -6,217. Part XII, Line 4b - Other Adjustments: DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE 1,181,466. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY TOWARDS STUDENTS IS PUBLISHED ANNUALLY THROUGH A PRINTED STATEMENT OF THE SCHOOL'S ADMINISTRATION POLICY IN THE LOCAL NEWSPAPER. X X X X 1 BOOSTER ENTERPRISES INC 10400 Old Alabama Rd Connector Ste Alpharetta GA 30022 FUN RUN 0 83175 38457 44718 83175 38457 44718 VA BOOSTERTHON 83175 83175 Book Fair 20513 20513 7376 4 47888 12950 34938 325 4747 151576 12950 138626 325 12123 12448 126178 1 Financial Aid AWARDED TO STUDENTS 203 463531 Part I, Line 2: FREDERICKSBURG CHRISTIAN SCHOOLS HAS AN APPLICATION PROCESS WHICH INCLUDES APPLICANTS PROVIDING BALANCE SHEET AND INCOME INFORMATION, A COPY OF THE MOST RECENT TAX RETURN, AND A LETTER INDICATING THE REASONS FOR THE NEED FOR ASSISTANCE AND THE AMOUNT OF ASSISTANCE BEING REQUESTED. A COMMITTEE INCLUDING MANAGEMENT, BOARD MEMBERS, AND FINANCE COMMITTEE MEMBERS REVIEW THE APPLICATIONS AND APPROVE THE AMOUNT OF ASSISTANCE. FUNDS ARE NOT DISBURSED BUT CREDITED MONTHLY AGAINST TUITION DUE FOR THE SCHOOL YEAR. X 1000 FMV X 1 1800 FMV X 1 5000 FMV X 2 16195 FMv X Sound and Other Equipment 1 1700 FMV X Tie Down Space for Plane 1 840 FMV X Concessions and donuts 1 379 FMV X Christmas Tree and Lights 1 110 FMV 0 0 0 0 Form 990, Part VI, Section A, line 2 ROBERT A. DUFFY AND LARRY ROOT, BOTH DIRECTORS ON THE ORGANIZATION'S BOARD OF DIRECTORS, HAVE A BUSINESS RELATIONSHIP. Form 990, Part VI, Section B, line 11b THE TAX RETURN WILL BE REVIEWED BY THE AUDIT COMMITTEE BEFORE FILING. A COPY OF THE TAX RETURN WILL BE DISTRIBUTED TO EACH DIRECTOR FOR THEIR REVIEW PRIOR TO FILING. Form 990, Part VI, Section B, line 12c DIRECTORS AND KEY EMPLOYEES ANNUALLY READ AND SIGN THE CONFLICT OF INTEREST POLICY. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, THEN LEAVES THE MEETING FOR THE DISCUSSION AND VOTE ON THE TRANSACTION INVOLVING THE CONFLICT OF INTEREST. ALTERNATIVES ARE INVESTIGATED AND IT IS DETERMINED WHETHER OR NOT THOSE ALTERNATIVES ARE MORE ADVANTAGEOUS. Form 990, Part VI, Section B, line 15 THE ORGANIZATION RELIES UPON THE SALARIES PAID TO SIMILARLY-SITUATED MANAGERIAL EMPLOYEES IN THE PUBLIC SCHOOL SYSTEM IN ORDER TO ENSURE REASONABLENESS. HOWEVER, THE ORGANIZATION'S SALARIES ARE SIGNIFICANTLY LOWER THAN THOSE OF PUBLIC SCHOOL STAFF. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION ON AN ANNUAL BASIS, AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Section C, line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE FCS BUSINESS OFFICE. Form 990, Part XI, line 9: Change in Charitable Remainder -6,217. Form 990, Part XII, Line 2c: THE ORGANIZATION DID NOT CHANGE THE SELECTION PROCESS OR OVERSIGHT PROCESS DURING THE TAXABLE YEAR. Part X, Line 20 The tax-exempt bonds were issued prior to 12/31/2002, so Schedule K is not required to be included with the return. FREDERICKSBURG BIBLE INSTITUTE & SEMINARY 4430 LEE HILL SCHOOL DR FREDERICKSBURG VA 224089465 237044656 ADULT EDUCATION VA 501(c)(3) Line 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 FREDERICKSBURG BIBLE INSTITUTE & SEMINARY R 170000