GRANVILLE CHRISTIAN ACADEMY INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- GRANVILLE CHRISTIAN ACADEMY INC (EIN 47-1245702)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2017-05-15
- IRS object ID
- 201701359349310920
- Schema version
- 2014v6.0
- 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 L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-15T15:59:41-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 310829879 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILSON SHANNON & SNOW INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TEN WEST LOCUST STREET | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43055 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471245702 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANVILLE CHRISTIAN ACADEMY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAN | BusinessNameControlTxt |
| Phone | 7405874423 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1820 NEWARK-GRANVILLE ROAD | AddressLine1Txt |
| City | GRANVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43023 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY BARRETT | PersonNm |
| Person Title | SUPERINTENDENT/EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7405874423 | PhoneNum |
| Signature | 2017-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CRYSTAL J KENT CPA | PreparerPersonNm |
| PTIN | P00492294 | PTIN |
| Phone | 7403456611 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | TIMOTHY BARRETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1820 NEWARK-GRANVILLE ROAD | AddressLine1Txt |
| City | GRANVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43023 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,906,265 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GRANVILLECA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF GRANVILLE CHRISTIAN ACADEMY IS TO CREATE A CHRIST-CENTERED, NURTURING ENVIRONMENT WITH BIBLICALLY BASED ACADEMIC EXCELLENCE AND CHARACTER DEVELOPMENT, EMPOWERING STUDENTS FOR LIFE-LONG SERVICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 53 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $912,949 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $1,911,959 | CYProgramServiceRevenueAmt |
| CY Investment Income | $1,180 | CYInvestmentIncomeAmt |
| CY Other Revenue | $40,715 | CYOtherRevenueAmt |
| CY Total Revenue | $2,866,803 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $61,418 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $1,066,180 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $8,233 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $707,663 | CYOtherExpensesAmt |
| CY Total Expenses | $1,835,261 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $1,031,542 | CYRevenuesLessExpensesAmt |
| Total Assets EOY | $1,091,617 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $60,075 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances EOY | $1,031,542 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF GRANVILLE CHRISTIAN ACADEMY IS TO CREATE A CHRIST-CENTERED, NURTURING ENVIRONMENT WITH BIBLICALLY BASED ACADEMIC EXCELLENCE AND CHARACTER DEVELOPMENT, EMPOWERING STUDENTS FOR LIFE-LONG SERVICE. THE VISION OF GRANVILLE CHRISTIAN ACADEMY IS TO BUILD GENERATIONS FOR JESUS CHRIST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,696,112 | ExpenseAmt |
| Grant | $61,418 | GrantAmt |
| Revenue | $1,914,909 | RevenueAmt |
| Desc | GRANVILLE CHRISTIAN ACADEMY IS A CHRIST-CENTERED SCHOOL COMMITTED TO ACADEMIC EXCELLENCE AND SPIRITUAL BOLDNESS IN A NURTURING ENVIRONMENT. OPERATES AS A CHRISTIAN K THROUGH 12 SCHOOL IN GRANVILLE, OHIO. THE EMPLOYEES OF THE SCHOOL CONDUCT THE ACTIVITIES OF THE SCHOOL WITH THE ASSISTANCE FROM VOLUNTEERS. THE ACTIVITIES OF THE SCHOOL TAKE PLACE YEAR-ROUND, ALTHOUGH MOST ACTIVITIES OCCUR DURING THE ACADEMIC YEAR FROM MID-AUGUST TO LATE MAY OF THE ACADEMIC YEAR. THE SCHOOL'S ACTIVITIES ARE FUNDED THROUGH TUITION PAYMENTS ON BEHALF OF STUDENTS, PRIVATE DONATIONS AND GRANTS, AND PUBLIC AUXILIARY FUNDS. THE SCHOOL EQUIPS STUDENTS TO EFFECTIVELY SERVE IN THEIR HOME, SCHOOL, AND COMMUNITY. IN FISCAL YEAR 2015, GRANVILLE CHRISTIAN ACADEMY EDUCATED APPROXIMATELY 300 STUDENTS. | Desc |
| Total Program Service Expenses | $1,696,112 | 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 | 0 | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | Yes (1) | 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 | Yes (1) | 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 | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 53 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIMOTHY BARRETT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7405874423 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1820 NEWARK-GRANVILLE ROAD | AddressLine1Txt |
| City | GRANVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43023 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN UIBLE | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUSTINA NADOLSON | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BONNIE MCQUEEN | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NORRIS DUNCAN | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK LAW | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TODD HARTSHORN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAM KEMMENOE | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TOM POUND | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN BERRY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MONTE SMITH | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER HAGA 7114 - 53115 | ||||||
| SUPERINTENDENT/EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $20,000 | $0 | $3,425 | |
| TIMOTHY BARRETT 6115 - 63015 | ||||||
| SUPERINTENDENT/EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $20,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $3,425 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPRING HILLS BAPTIST CHURCH | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1820 NEWARK GRANVILLE ROAD | AddressLine1Txt |
| City | GRANVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43023 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FACILITY FEE | ServicesDesc |
| Compensation | $116,507 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $12,150 | FundraisingAmt |
| Government Grants | $24,569 | GovernmentGrantsAmt |
| All Other Contributions | $876,230 | AllOtherContributionsAmt |
| Noncash Contributions | $111,776 | NoncashContributionsAmt |
| Total Contributions | $912,949 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611600 | $1,418,154 | $1,418,154 | |
| AUXILIARY AND STATE CO | 611600 | $302,414 | $302,414 | |
| SCHOOL PROGRAM FEES | 611600 | $191,391 | $190,141 | $1,250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,911,959 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,180 | TotalRevenueColumnAmt |
| Exclusion | $1,180 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $75,977 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $12,150 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $39,462 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,515 | TotalRevenueColumnAmt |
| Exclusion | $36,515 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $4,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,200 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,200 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,866,803 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,914,909 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $38,945 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,418 | TotalAmt |
| Program Services | $61,418 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,215 | TotalAmt |
| Management And General | $42,215 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900,253 | TotalAmt |
| Program Services | $873,656 | ProgramServicesAmt |
| Management And General | $19,097 | ManagementAndGeneralAmt |
| Fundraising | $7,500 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,516 | TotalAmt |
| Program Services | $54,516 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,196 | TotalAmt |
| Program Services | $64,144 | ProgramServicesAmt |
| Management And General | $4,502 | ManagementAndGeneralAmt |
| Fundraising | $550 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,400 | TotalAmt |
| Management And General | $5,400 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $850 | TotalAmt |
| Management And General | $850 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,805 | TotalAmt |
| Program Services | $11,700 | ProgramServicesAmt |
| Management And General | $18,105 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $996 | TotalAmt |
| Program Services | $996 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,741 | TotalAmt |
| Program Services | $15,692 | ProgramServicesAmt |
| Management And General | $4,049 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,411 | TotalAmt |
| Program Services | $10,433 | ProgramServicesAmt |
| Management And General | $978 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,906 | TotalAmt |
| Program Services | $150,673 | ProgramServicesAmt |
| Management And General | $24,233 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,975 | TotalAmt |
| Program Services | $20,780 | ProgramServicesAmt |
| Management And General | $5,195 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,125 | TotalAmt |
| Program Services | $6,500 | ProgramServicesAmt |
| Management And General | $1,625 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CLASSROOM TEXTBOOKS AND | $237,704 | $237,704 | |
| STUDENT PROGRAM AND ACT | $176,532 | $174,339 | $2,193 |
| VEHICLE EXPENSE | $5,831 | $4,665 | $1,166 |
| MEMBERSHIP DUES | $3,731 | $3,070 | $661 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,656 | TotalAmt |
| Program Services | $5,826 | ProgramServicesAmt |
| Management And General | $647 | ManagementAndGeneralAmt |
| Fundraising | $183 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,835,261 | TotalAmt |
| Program Services | $1,696,112 | ProgramServicesAmt |
| Management And General | $130,916 | ManagementAndGeneralAmt |
| Fundraising | $8,233 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $10,024 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $773,073 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $17,072 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,257 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $308,731 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,421 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $264,310 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $25,881 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,091,617 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,722 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $29,300 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $6,053 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $60,075 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $932,510 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $99,032 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,031,542 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,091,617 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,031,542 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,300 | OtherCostOrOtherBasisAmt |
| Book Value | $44,300 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,700 | OtherCostOrOtherBasisAmt |
| Depreciation | $488 | DepreciationAmt |
| Book Value | $45,212 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $171,835 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,180 | DepreciationAmt |
| Book Value | $133,655 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,901 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,754 | DepreciationAmt |
| Book Value | $15,147 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,995 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,999 | DepreciationAmt |
| Book Value | $25,996 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $264,310 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $6,053 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,053 | TotalLiabilityAmt |
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 | GRANVILLE CHRISTIAN ACADEMY PUBLISHES NOTICE OF ITS RACIALLY NONDISCRIMINATORY POLICY IN LOCAL NEWSPAPERS OF GENERAL CIRCULATION THAT ARE LIKELY TO BE READ BY ALL RACIAL SEGMENTS OF THE COMMUNITY. THE PUBLICATION IS REPEATED ANNUALLY DURING THE SCHOOL'S REGISTRATION PERIOD AND IS PUBLISHED IN AN AREA OF THE NEWSPAPER THAT IS LIKELY TO BE READ BY PROSPECTIVE STUDENTS AND THEIR FAMILIES. |
| SCHEDULE E, PART I, LINE 6 | GRANVILLE CHRISTIAN ACADEMY RECEIVES ASSISTANCE FROM THE OHIO DEPARTMENT OF EDUCATION. THE ORGANIZATION RECEIVES BOTH A STATE ADMIN COST REIMBURSEMENT AND AUXILIARY FUNDS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FLOWER SALE | Event1Nm |
| Gross Receipts Event1 | $17,486 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $17,486 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $270 | NonCashPrizesEvent1Amt |
| Other Direct Expenses Event1 | $13,088 | OtherDirectExpensesEvent1Amt |
| Event2 | AUCTION | Event2Nm |
| Gross Receipts Event2 | $34,361 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $12,150 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $22,211 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $1,276 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $1,495 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $1,729 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $51,847 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $12,150 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $39,697 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $270 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,276 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $1,495 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,817 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $17,858 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $21,839 | 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 | FINANCIAL ASSISTANCE FOR TUITION | GrantTypeTxt |
| Recipient | 20 | RecipientCnt |
| Cash Grant | $61,418 | CashGrantAmt |
| Valuation Method Used | FAIR MARKET VALUE | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS ABLE TO MONITOR THE STUDENTS ATTENDING THEIR INSTITUTION AND RECEIVING THESE BENEFITS THROUGH THEIR REGULAR ATTENDANCE AT GRANVILLE CHRISTIAN ACADEMY. RECIPIENTS OF THIS TUITION ASSISTANCE ONLY RECEIVE THE BENEFITS AS A STUDENT OF GRANVILLE CHRISTIAN ACADEMY IN GRANVILLE, OHIO. NO CASH FUNDS ARE AWARDED TO THE RECIPIENTS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $4,612 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | CONTINUATION OF PREDECESSOR BENEFITS | AssistancePurposeTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III | FormAndLineReferenceDesc |
| Explanation | AFTER A REVIEW OF THE TRANSACTION PREVIOUSLY REPORTED ON SCHEDULE L PART I, IT WAS DETERMINED THAT THE TRANSACTION DID NOT MEET THE DEFINITION OF AN EXCESS BENEFIT TRANSACTION AS DEFINED BY IRC SECTION 4958. THE TRANSACTION IS REPORTABLE IN PART III OF SCHEDULE L AND PART III HAS BEEN COMPLETED IN ACCORDANCE WITH THE APPLICABLE INSTRUCTIONS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | SCHOOL EQUIPMENT | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $111,776 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | A COMPLETE AND DETAILED LISTING OF THE TANGIBLE PERSONAL PROPERTY DONATED FROM A SINGLE CONTRIBUTION WAS DETAILED IN THE ORGANIZATION'S APPLICATION FOR EXEMPTION | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | A COMPLETE COPY WAS PRESENTED TO THE GOVERNING BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN. THE APPROVAL OF THIS RETURN WILL BE REFLECTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 12C | A "CONFLICT OF INTEREST" STATEMENT IS PRESENTED TO EACH BOARD MEMBER AT THE FIRST MEETING OF EACH FISCAL YEAR (JULY) AND SIGNED BY EACH BOARD MEMBER WITH COPIES HELD IN THE FRONT OFFICE AS WELL AS BY THE SCHOOL BOARD PRESIDENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN INDEPENDENT SALARY REVIEW COMMITTEE, COMPRISED OF SCHOOL BOARD MEMBERS, IS APPOINTED BY THE SCHOOL BOARD EVERY FEW YEARS TO DO A STUDY OF CHRISTIAN AND PRIVATE SCHOOL COMPENSATION MODELS AND TO MAKE RECOMMENDATIONS TO THE BOARD FOR SALARIES OF ALL SCHOOL EMPLOYEES. A SCHEDULE IS THEN DEVELOPED FOR SYSTEMATIC SALARY INCREASES FOR ALL EMPLOYEES, ASSUMING THAT THIS ALIGNS WITH A BALANCED BUDGET. SALARIES ARE REVIEWED ONCE A YEAR BY THE FINANCE COMMITTEE OF THE SCHOOL BOARD AND VOTED UPON BY THE ENTIRE SCHOOL BOARD, THEN COMMUNICATED TO THE ACCOUNTING DIRECTOR. TEACHERS ARE ON A MATRIX THAT INCLUDES TYPE OF DEGREE, CERTIFICATION, AND TENURE. IN THE INSTANCE OF A NEW HIRE OF SUPERINTENDENT, THE BOARD VOTES ON A RANGE BASED ON EXPERIENCE AND CERTIFICATION AND AN OFFER IS MADE BY THE SCHOOL BOARD PRESIDENT. FOR OTHER ADMINISTRATION, THE BOARD VOTES ON A RANGE BASED ON EXPERIENCE AND CERTIFICATION AND AN OFFER IS MADE BY THE SUPERINTENDENT TO THE NEW HIRE. THE "ACCEPTANCE AND SALARY ARE THEN COMMUNICATED TO THE SCHOOL BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST. |
| FORM 990 - AMENDED RETURN - REASON FOR AMENDMENT | GRANVILLE CHRISTIAN ACADEMY ("GCA") IS FILING AN AMENDED RETURN FOR THE PERIOD ENDING JUNE 30, 2015, TO REPORT SCHOLARSHIPS INADVERTENTLY OMITTED ON THE RETURN AS ORIGINALLY FILED. SPRING HILLS BAPTIST CHURCH ("CHURCH") FOUNDED AND PRINCIPALLY FUNDED GCA SINCE ITS INCEPTION. GCA WANTED TO EXPAND ITS POTENTIAL AUDIENCE BEYOND THAT OF THE FOUNDING CHURCH. THE CHURCH WANTED GCA TO OFFER A CHRISTIAN EDUCATION TO ALL CHRISTIANS, INCLUDING THOSE NOT A PART OF THE FOUNDING CHURCH. GCA BECAME SEPARATELY INCORPORATED FROM THE CHURCH. GCA FILED FORM 1023 AND WAS GRANTED EXEMPTION UNDER IRC 501(C)(3) EFFECTIVE JULY 1, 2014, AND BEGAN ITS OPERATIONS DISTINCT FROM THE CHURCH ON THE SAME DATE. BEFORE THE SEPARATION, CERTAIN CHURCH EMPLOYEES ENJOYED A TUITION REDUCTION PLAN UNDER IRC SECTION 117(D). SINCE THE CHURCH EMPLOYEES WERE LOSING THE TUITION REDUCTION BENEFIT SOLELY BECAUSE OF THE SEPARATION, GCA CREATED A SCHOLARSHIP UNDER IRC SECTION 117(B) OF THE CODE TO REPLACE THE TUITION REDUCTION FOR EXISTING CHURCH EMPLOYEES. THE SCHOLARSHIP FOR CHURCH EMPLOYEES IS IDENTICAL TO THE PREVIOUS TUITION REDUCTION BENEFIT. GCA OFFERS THE SCHOLARSHIP ONLY TO CHURCH EMPLOYEES EMPLOYED BY THE CHURCH ON JULY 1, 2014 WHO WERE RECEIVING THE TUITION REDUCTION BENEFIT. NO REQUIREMENT EXISTED OR EXISTS THAT GCA EXTENDS SCHOLARSHIPS TO THE CHURCH'S EMPLOYEES. GCA DECIDED NOT TO EXTEND THE SCHOLARSHIPS TO CHURCH EMPLOYEES THAT STARTED THEIR TENURE AFTER THE SEPARATION. THE CHURCH DOES NOT REQUIRE GCA TO PROVIDE SCHOLARSHIPS TO THEIR EMPLOYEES AND DOES NOT CONDITION ITS SUPPORT OF GCA UPON THE AVAILABILITY OF THE SCHOLARSHIPS FOR ITS EMPLOYEES. IF A JOB APPLICANT OR EMPLOYEE ASKS ABOUT THE AVAILABILITY OF A GCA SCHOLARSHIP, THE CHURCH REFERS THE INDIVIDUAL TO GCA. GCA DOES NOT REPORT TO THE CHURCH WHEN CHURCH EMPLOYEE'S CHILDREN ARE ENROLLED IN GCA. THE RETURN IS ALSO BEING AMENDED TO REMOVE THE CLASSIFICATION OF THIS SCHOLARSHIP PROVIDED TO A BOARD MEMBER AS AN EXCESS BENEFIT. THE SENIOR PASTOR, BESIDES OTHER CHURCH EMPLOYEES, WAS ELIGIBLE FOR AND RECEIVED THIS SCHOLARSHIP FOR THE PERIOD ENDING JUNE 30, 2015. NO CHURCH EMPLOYEE RENDERED ANY SERVICES TO GCA TO BE ELIGIBLE FOR THE SCHOLARSHIP. ALSO, THE SCHOLARSHIP IS UNRELATED TO THE SENIOR PASTOR'S SERVICE AS A GCA BOARD MEMBER AND HIS WIFE'S EMPLOYMENT BY GCA. CHANGES MADE TO THE AMENDED RETURN ARE AS FOLLOWS: 1. FORM 990, PART III: REFLECTS THE ADDITIONAL AMOUNT OF SCHOLARSHIPS GRANTED AND ADJUSTS THE PROGRAM REVENUE AND EXPENSE AMOUNTS TO EQUAL THE AMOUNT REPORTED ON PART VIII, COLUMN (B) AND PART IX, COLUMN (B). 2. FORM 990, PART IV, LINE 25A: CHANGED TO NO 3. FORM 990, PART IV, LINE 27: CHANGED TO YES AND SCHEDULE L, PART III WAS COMPLETED 4. FORM 990, PART VII: COMPENSATION FOR TOM POUND - SCHOLARSHIP WAS REMOVED FROM PART VII AS IT IS NOT DEEMED COMPENATION AND DISCLOSED ON SCHEDULE L, PART III, IN ACCORDANCE WITH THE APPLICABLE INSTRUCTIONS 5. FORM 990, PART IX, LINES 2 AND 6: SCHOLARSHIPS CLASSIFIED ON LINE 2 AND REPORTED ON SCHEDULE I RELATED THAN ON LINE 6 6. FORM 990, SCHEDULE I: UPDATED NUMBER OF SCHOLARSHIP RECIPIENTS AND THE VALUE ASSOCIATED WITH SUCH SCHOLARSHIPS 7. FORM 990, SCHEDULE I: COMPLETED PART I 8. FORM 990, SCHEDULE L: PROPERLY REPORTED SCHOLARSHIP AS A BENEFIT RECEIVED UNDER PART III, RATHER THAN PART I 9. ADDED BOARD MEMBER INADVERTENTLY OMITTED FROM ORIGINAL RETURN (SEE UPDATED PART I, LINES 3 AND 4; PART VI, SECTION A LINE 1A AND 1B; AND PART VII). 10. REPORTED THE CHANGE IN NET ASSETS (AS REPORTED ON THE ORIGINAL RETURN) AS A CASH AND NON-CASH CONTRIBUTION AND DISCLOSED AS REQUIRED ON SCHEDULE B AND SCHEDULE M |
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