2017-12-11T15:00:23-08:00 2017-08-31 Savage & Company 8441 N Millbrook Ave Suite 101 Fresno CA 93720 990 2016-09-01 942415182 FRESNO CHRISTIAN SCHOOLS FRES 5592991695 7280 N CEDAR AVENUE FRESNO CA 93720 JOE MCKENRY Secty/Treasurer 2017-12-11 true Ken W Savage P00703357 5592563601 X 2016 2017-02-10 21:41:12Z CHRIS SCHULTZ 7280 N CEDAR AVE FRESNO CA 93720 5555643 false false X WWW.FRESNOCHRISTIAN.COM X 1977 CA EQUIP YOUNG PEOPLE FOR LIFE AND SERVICE FOR JESUS CHRIST THROUGH BIBLICAL FOUNDATIONS, CHRIST-LIKE CHARACTER DEVELOPMENT, AND ACADEMIC PREPARATION IN PARTNERSHIP WITH THE HOME AND LOCAL CHURCH. 12 12 195 150 0 1892281 1664925 3466855 3620588 2225 138 -48307 154341 5313054 5439992 5220 2000 0 3281306 4005825 0 0 1682048 1918182 4968574 5926007 344480 -486015 4304686 3818405 2875130 2874864 1429556 943541 EQUIP YOUNG PEOPLE FOR LIFE AND SERVICE FOR JESUS CHRIST THROUGH BIBLICAL FOUNDATIONS, CHRIST-LIKE CHARACTER DEVELOPMENT, AND ACADEMIC PREPARATION IN PARTNERSHIP WITH THE HOME AND LOCAL CHURCH. false false 4930855 3620588 OPERATION OF A TK-12 SCHOOL SERVING APPROXIMATELY 504 STUDENTS. 4930855 true true false false false false false false false false true false false false false true false true true false false false false false true false false false false false false false false false false false false false false false false false false false false false true false false false false true 8 0 false 195 true false false false false false false false false 0 false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false CA X X LISA RAYNES 5592991695 7280 N CEDAR AVENUE FRESNO CA 93720 MARVELL FRENCH Director 2.00 0.00 X 0 0 0 ROBERT BRADFORD Director 2.00 0.00 X 0 0 0 CORY BELL Director 2.00 0.00 X 0 0 0 JOE MCKENRY Secty/Treasurer 2.00 0.00 X X 0 0 0 PHIL HINTON Director 2.00 0.00 X 0 0 0 CHRIS SCHULTZ Chairman 2.00 0.00 X X 0 0 0 DRAKE KING Director 2.00 0.00 X 0 0 0 JEREMY BROWN SUPERINTENDENT 40.00 0.00 X X 116567 0 0 CLAY RIDER Director 2.00 0.00 X 0 0 0 LINDSAY PIMENTEL Director 2.00 0.00 X 0 0 0 CHARLES DEGROOT Director 2.00 0.00 X 0 0 0 JEREMY VANDERLINDEN VICE-CHAIRMAN 2.00 0.00 X X 0 0 0 116567 1 false false false 0 957675 707250 1664925 TUITION AND FEES 611600 3620588 3620588 3620588 138 138 0 0 0 0 257952 115651 142301 142510 0 0 RENTAL INCOME 531190 12040 12040 12040 5439992 3620588 154688 0 2000 2000 0 0 122917 122917 0 3243297 2972839 270458 0 423812 378332 45480 215799 187179 28620 0 0 28099 28099 0 0 0 19811 19811 13649 13649 76862 2024 74838 0 0 324618 324618 3443 3443 0 0 57948 57948 0 251913 251913 50139 50139 Repairs & maint.-facilites 263743 263743 Program expense-Athletics 225017 225017 Books & Instructional material 153538 153538 FIELD TRIPS 80100 80100 369302 233378 135924 5926007 4930855 995152 0 X 647570 667714 489463 139057 0 24291 21868 0 0 0 0 225434 146910 5092840 2346342 2849640 2746498 0 0 0 0 68288 96358 4304686 3818405 208709 8877 1226665 1458121 1439756 1407866 2875130 2874864 X 962005 800951 467551 142590 1429556 943541 4304686 3818405 -486015 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 516307 516307 2615004 1437904 1177100 1284948 327095 957853 423291 338884 84407 253290 242459 10831 2746498 X Part X : FIN48 Footnote The School, Foundation, and LPS are exempt from income tax under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Regulation Section 23701 (d), and contributions to them are tax deductible within the limitations prescribed by the Code. All organizations have been classified as publicly supported organizations, which are not private foundations under Section 509(a) of the Code. The organizations are subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the accompanying combined financial statements taken as a whole.The organization recognizes the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination. For tax positions meeting a more likely than not threshold, the amount recognized in the financial statements is the benefit expected to be realized on settlement with the tax authority. For tax positions not meeting the threshold, no financial statement benefit is recognized. As of August 31, 2017 and 2016, the organization had no uncertain tax positions. The organization recognizes interest and penalties, if any, related to uncertain tax positions as income tax expense. Income tax returns prior to 2012 are no longer subject to examination by tax authorities. The organization is relying on its exempt status and its adherence to all applicable laws and regulations to preserve that status. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized POLICY PUBLISHED IN NEWSPAPER DURING REGISTRATION PERIOD AND INCLUDED IN APPLICATION AND REGISTRATION MATERIALS PROVIDED TO PROSPECTIVE STUDENTS. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X false AUCTION 182853 182853 48723 PTF 38696 38696 28557 2 36403 36403 38162 257952 257952 115442 115442 142510 Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR AND TREASURER BEFORE FILING AND PRESENTED TO THE BOARD AFTER THEIR REVIEW. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts CONFLICT OF INTEREST POLICIES AND APPLICABLE REPORTING FORMS ARE REVIEWED PERIODICALLY WITH THE BOARD. DIRECTORS WITH CONFLICTS ARE PREVENTED FROM DELIBERATING AND VOTING ON SUCH TRANSACTIONS. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE BOARD DETERMINED SUPERINTENDENT PAY BASED ON PRIOR SUPERINTENDENT'S PAY AND COMPARISON TO CUSD/FUSD PAY - APPROX. 70% OF CUSD, WHICH IS SAME PERCENTAGE FOR TEACHER'S PAY. COMPENSATION OF OFFICERS/KEY EMPLOYEES IS EVALUATED USING COMPARABLE COMPENSATION FOR ORGANIZATION OF SIMILAR SIZE AND NATURE OF OPERATIONS AT THE TIME OF HIRING AND REVIEWED PERIODICALLY THEREAFTER. RECORDS ARE MAINTAINED OF THE COMPENSATION EVALUATION AND DELIBERATIONS THERETO. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OFFICERS/KEY EMPLOYEES IS EVALUATED USING COMPARABLE COMPENSATION FOR ORGANIZATION OF SIMILAR SIZE AND NATURE OF OPERATIONS AT THE TIME OF HIRING AND REVIEWED PERIODICALLY THEREAFTER. RECORDS ARE MAINTAINED OF THE COMPENSATION EVALUATION AND DELIBERATIONS THERETO. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available EXEMPT ORGANIZATION RETURNS ARE AVAILABLE AT GUIDESTAR.ORG AND UPON REQUEST.GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. FRESNO CHRISTIAN SCHOOLS ED FOUNDATION 7280 N CEDAR AVE FRESNO CA 93720 770356708 CSO IN SUPPORT OF FRESNO CHRISTIAN SCHOOLS CA 501C3 CSO, TYPE 1 NA false LITTLE PEOPLES SCHOOL 7280 N CEDAR AVE FRESNO CA 93720 770381029 TRANSITIONAL KINDERGARTEN CA 501C3 2 NA false false false true false false false false false false false false false false false false false true false false FRESNO CHRISTIAN SCHOOLS ED FOUNDATION c 10000 COST LITTLE PEOPLES SCHOOL q 947675 COST