2017-05-15T15:59:41-05:00 2015-06-30 310829879 WILSON SHANNON & SNOW INC TEN WEST LOCUST STREET NEWARK OH 43055 990 2014-07-01 471245702 GRANVILLE CHRISTIAN ACADEMY INC GRAN 7405874423 1820 NEWARK-GRANVILLE ROAD GRANVILLE OH 43023 TIMOTHY BARRETT SUPERINTENDENT/EXECUTIVE DIRECTOR 7405874423 2017-05-15 1 CRYSTAL J KENT CPA P00492294 7403456611 2014 2021-01-29 14:40:06Z X X TIMOTHY BARRETT 1820 NEWARK-GRANVILLE ROAD GRANVILLE OH 43023 2906265 0 X WWW.GRANVILLECA.ORG X 2014 OH 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. 10 9 53 250 0 0 912949 1911959 1180 40715 2866803 61418 0 1066180 0 8233 707663 1835261 1031542 1091617 60075 1031542 X 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. 0 0 1696112 61418 1914909 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. 1696112 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 53 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X X TIMOTHY BARRETT 7405874423 1820 NEWARK-GRANVILLE ROAD GRANVILLE OH 43023 JOHN UIBLE PRESIDENT 2.00 X X 0 0 0 JUSTINA NADOLSON VICE PRESIDENT 2.00 X X 0 0 0 BONNIE MCQUEEN SECRETARY 2.00 X X 0 0 0 NORRIS DUNCAN TREASURER 2.00 X X 0 0 0 MARK LAW TRUSTEE 2.00 X 0 0 0 TODD HARTSHORN TRUSTEE 2.00 X 0 0 0 PAM KEMMENOE TRUSTEE 2.00 X 0 0 0 TOM POUND TRUSTEE 2.00 X 0 0 0 BRIAN BERRY TRUSTEE 2.00 X 0 0 0 MONTE SMITH TRUSTEE 2.00 X 0 0 0 JENNIFER HAGA 7114 - 53115 SUPERINTENDENT/EXECUTIVE DIRECTOR 40.00 X 20000 0 3425 TIMOTHY BARRETT 6115 - 63015 SUPERINTENDENT/EXECUTIVE DIRECTOR 40.00 X 0 0 0 20000 0 3425 0 0 0 0 SPRING HILLS BAPTIST CHURCH 1820 NEWARK GRANVILLE ROAD GRANVILLE OH 43023 FACILITY FEE 116507 1 12150 24569 876230 111776 912949 TUITION AND FEES 611600 1418154 1418154 AUXILIARY AND STATE CO 611600 302414 302414 SCHOOL PROGRAM FEES 611600 191391 190141 1250 1911959 1180 1180 75977 12150 39462 36515 36515 MISCELLANEOUS 611600 4200 4200 4200 2866803 1914909 0 38945 61418 61418 42215 42215 900253 873656 19097 7500 54516 54516 69196 64144 4502 550 5400 5400 850 850 29805 11700 18105 996 996 19741 15692 4049 11411 10433 978 174906 150673 24233 25975 20780 5195 8125 6500 1625 CLASSROOM TEXTBOOKS AND 237704 237704 STUDENT PROGRAM AND ACT 176532 174339 2193 VEHICLE EXPENSE 5831 4665 1166 MEMBERSHIP DUES 3731 3070 661 6656 5826 647 183 1835261 1696112 130916 8233 10024 773073 17072 1257 308731 44421 0 264310 0 25881 0 1091617 24722 29300 0 6053 0 60075 X 932510 99032 0 1031542 0 1091617 1031542 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44300 44300 45700 488 45212 171835 38180 133655 16901 1754 15147 29995 3999 25996 264310 LEASE LIABILITY 6053 6053 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. FLOWER SALE 17486 17486 270 13088 AUCTION 34361 12150 22211 1276 1495 1729 51847 12150 39697 270 1276 1495 14817 17858 21839 1 FINANCIAL ASSISTANCE FOR TUITION 20 61418 FAIR MARKET VALUE PART I, LINE 2: 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. 4612 SCHOLARSHIP CONTINUATION OF PREDECESSOR BENEFITS PART III 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. X SCHOOL EQUIPMENT 1 111776 FMV 0 0 0 PART I, COLUMN (B): A COMPLETE AND DETAILED LISTING OF THE TANGIBLE PERSONAL PROPERTY DONATED FROM A SINGLE CONTRIBUTION WAS DETAILED IN THE ORGANIZATION'S APPLICATION FOR EXEMPTION 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