2017-06-13T09:29:54-05:00 2016-06-30 310971691 GOLDSHOT LAMB & HOBBS INC 3066 KETTERING BLVD DAYTON OH 45439 990 2015-07-01 311656729 LEGACY MINISTRIES INTERNATIONAL LEGA 9372917201 9391 WASHINGTON CHURCH RD MIAMISBURG OH 45342 THERESA POWELL FINANCE DIRECTOR 9372917566 2017-05-25 1 MICHAEL S LAMB P00367428 9372973400 2017-05-25 2015 2021-01-29 14:40:06Z DAYTON CHRISTIAN SCHOOL (DCS) THERESA POWELL 9391 WASHINGTON CHURCH RD MIAMISBURG OH 45342 10632414 0 X WWW.DAYTONCHRISTIAN.COM X 1998 OH DCS PROVIDES A BIBLICALLY INTEGRATED ACADEMICALLY RIGOROUS EDUCATIONAL EXPERIENCE. 8 8 330 344 25015 0 1405117 1209257 8206698 8113422 93092 -1290129 44392 44899 9749299 8077449 0 0 0 0 6556812 6066038 0 0 304442 3381047 3145906 9937859 9211944 -188560 -1134495 15178216 14047186 1656819 1664461 13521397 12382725 X THROUGH PRAYERFUL DEPENDENCE ON GOD, DAYTON CHRISTIAN SCHOOLS (LMI) PROVIDES A BIBLICALLY INTEGRATED, ACADEMICALLY RIGOROUS EDUCATIONAL EXPERIENCE. INSTILLING IN STUDENTS A LOVE FOR CHRIST AND GOD'S WORD, A LOVE FOR LEARNING, AND A LOVE FOR OTHERS. INSPIRING STUDENTS TO APPROACH SCHOLARSHIP, ATHLETICS, FINE ARTS, AND SERVICE AS AN ACT OF WORSHIP. EQUIPPING STUDENTS TO REACH THEIR FULL, GOD-GIVEN POTENTIAL WITHIN THE BODY OF CHRIST, TO LIVE OUT THEIR FAITH WITH GRACE, WISDOM AND COURAGE. 0 1 7878772 6825367 OPERATION OF DAYTON CHRISTIAN SCHOOL SYSTEM WITH SEVERAL CAMPUSES FOR GRADES PRE-K - 12TH, SERVING OVER 1,200 STUDENTS. 7878772 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 22 0 330 1 1 1 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OH X THERESA POWELL FINANCE DIRECTOR 9372917566 9391 WASHINGTON CHURCH RD MIAMISBURG OH 45342 RANDY SHUPERT BOARD MEMBER 1.00 X 0 0 0 JOHN HART BOARD CHAIRMAN 1.00 X X 0 0 0 DR BRENDA KUHN BOARD VICE CHAIR AND SECRETARY 1.00 X X 0 0 0 CHRIS BROWN BOARD MEMBER 1.00 X 0 0 0 ROBERT FAIR BOARD MEMBER 1.00 X 0 0 0 DON OSBORNE PAST BOARD CHAIRMAN 1.00 X X 0 0 0 PAUL ORME BOARD MEMBER 1.00 X 0 0 0 DANIEL PATTERSON BOARD MEMBER 1.00 X 0 0 0 KRISTINA TEATER BOARD MEMBER 1.00 X 0 0 0 RICHARD ANGLIN INTERIM PRESIDENT 40.00 X 40875 0 17713 DAVID ROUGH ACADEMIC DEAN 40.00 X 62825 0 7681 103700 0 25394 0 0 0 0 0 28224 430109 750924 69978 1209257 TUITION AND SCHOOL FEES 611600 7127082 7127082 PROGRAM AND CLASS FEES 611600 476097 476097 CAFETERIA INCOME 722320 149866 149866 PRINT SHOP SALES 323100 22828 22828 TECHNOLOGY SALES 541519 2187 2187 335362 335362 8113422 19837 19837 32101 0 32101 32101 32101 776730 451306 799236 1738766 -22506 -1287460 -1309966 -1309966 14936 28224 16963 -2027 -2027 CHANGE IN VALUE OF SPLIT-INTEREST 525990 14825 14825 14825 8077449 6825367 25015 17810 129070 70515 58555 4162956 3571818 432946 158192 1430658 1160263 218891 51504 343354 278460 52533 12361 9859 9859 375501 304531 57452 13518 487065 417902 50655 18508 100168 89049 9516 1603 398615 342012 41456 15147 47603 40843 4951 1809 UTILITIES 336463 288685 34992 12786 EVENTS AND PROGRAMS 333483 333483 SUPPLIES AND TEXTBOOKS 282450 282450 ATHLETICS 243298 243298 531401 455463 56924 19014 9211944 7878772 1028730 304442 1388256 1314025 61018 115586 30514 26262 428313 788313 81254 137649 14404758 3611626 12156204 10793132 1026892 866248 5765 5971 15178216 14047186 542023 708965 853822 709347 260974 246149 1656819 1664461 X 12646826 11858767 678571 313958 196000 210000 13521397 12382725 15178216 14047186 -1134495 -4177 0 X X 0 1 X 1 0 X 1137970 1229870 1326999 1405117 1203093 6303049 1137970 1229870 1326999 1405117 1203093 6303049 79084 6223965 81115 77058 65302 102329 51938 377742 -5143 -5531 9630 14696 17412 31064 6711855 41061748 0.92730 0.88670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 967140 834907 1174712 627335 814705 858676 706241 967140 754638 515026 454959 814705 637440 501441 384243 754638 729083 386089 477732 637440 0.16000 0.50000 0.34000 1 0 2000000 2000000 11750804 3278342 8472462 451143 285716 165427 202811 47568 155243 10793132 GIFT ANNUITIES 246149 246149 X 8090235 -4177 16963 12786 8077449 0 8077449 9228907 16963 16963 9211944 0 9211944 PART V, LINE 4: PERMANENTLY RESTRICTED = ELAINE AND MATTHEW GOBEILLE MEMORIAL SCHOLARSHIP ($20,000), RYDER ENDOWMENT FUND ($20,000), AND WILLARD F. AND EVA N. WERTH FUND ($170,000)- FOR OFFERING SCHOLARSHIPS TO STUDENTS; TEMPORARILY RESTRICTED AND BOARD DESIGNATED = ADMINISTRATION ($46,552), ATHLETICS ($187,347), CAMPAIGNS ($52,453), INSTRUCTIONAL ($82,421), MISSION TRIPS ($48,562). PART X, LINE 2: THE ORGANIZATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 16,963. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 16,963. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATION POLICY IS PUBLISHED ANNUALLY IN THE DAYTON DAILY NEWS. POLICY IS ALSO SENT ANNUALLY TO ALL ON THE ORGANIZATION'S MAILING LIST. SCHEDULE E, PART I, LINE 6 LEGACY MINISTRIES INTERNATIONAL, INC. OPERATES DAYTON CHRISTIAN SCHOOLS (DCS) AND XENIA CHRISTIAN SCHOOLS (XCS). DCS AND XCS BOTH RECEIVE ADMINISTRATIVE COST REIMBURSEMENT PROGRAM FUNDS FROM THE STATE OF OHIO. THESE FUNDS PROVIDE REIMBURSEMENTS FOR MANDATED SERVICES THAT INCLUDE, BUT ARE NOT LIMITED TO, THE PREPARATION, FILING AND MAINTENANCE OF FORMS, REPORTS, OR RECORDS AND OTHER CLERICAL AND ADMINISTRATIVE SERVICES RELATING TO STATE CHARTERING OR APPROVAL OF THE NONPUBLIC SCHOOL, PUPIL ATTENDANCE, PUPIL HEALTH AND HEALTH TESTING, TRANSPORTATION OF PUPILS, FEDERALLY FUNDED EDUCATION PROGRAMS, PUPIL APPRAISAL, PUPIL PROGRESS, TEACHER CERTIFICATION, UNEMPLOYMENT AND WORKERS COMPENSATION, TRANSFER OF PUPILS, AND SUCH OTHER EDUCATION RELATED DATA WHICH ARE NOW OR HEREAFTER SHALL BE REQUIRED OF SUCH NONPUBLIC SCHOOL BY STATE LAW OR RULE, OR BY REQUIREMENTS OF THE STATE DEPARTMENT OF EDUCATION, OR OTHER STATE AGENCIES, OR CITY, EXEMPTED VILLAGE, OR LOCAL SCHOOL DISTRICTS. WAY OF THE WARRIOR GOLF OUTING 43160 28224 14936 1303 5940 6039 3681 43160 28224 14936 1303 5940 6039 3681 16963 -2027 X 2 55824 FMV AT DONATION DATE X EQUIPMENT 1 14154 FMV AT DONATION DATE 0 0 0 FORM 990, PART III, LINE 3 ON JUNE 30, 2016, THE ORGANIZATION SOLD THE ASSETS OF ITS XENIA CHRISTIAN SCHOOL CAMPUS TO XCS, INC. FOR$550,000. THE SALES PRICE CONSISTED OF A $360,000 NOTE RECEIVABLE, A RELEASE OF TEMPORARILY RESTRICTED NET ASSETS AND BOARD DESIGNATED NET ASSETS OF $112,754 AND $77,246 OF CASH. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATIONS FORM 990 IS REVIEWED BY THE PRESIDENT AND EXECUTIVE VP/CFO PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST POLICY ANNUALLY. IF CONFLICTS ARE IDENTIFIED, THE BOARD DETERMINES WHAT IF ANY ACTION IS REQUIRED TO RESOLVE THE POTENTIAL CONFLICT. THIS TYPICALLY OCCURS DURING THE FIRST BOARD MEETING OF THE FISCAL YEAR OR AT THE NEW MEMBER ORIENTATION. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT AND SENIOR ADMINISTRATION IS SET BASED ON A RECOMMENDATION TO THE BOARD ANNUALLY BY THE COMPENSATION COMMITTEE/EXECUTIVE COMMITTEE AS DEFINED IN THE LMI BYLAWS. INCREASES ARE BASED UPON COMPARABLE DATA FOR SIMILAR POSITIONS, ECONOMIC CONDITIONS, AND THE FINANCIAL CONDITION OF THE ORGANIZATION. 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 UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S FINANCE COMMITTEE IS RESPONSBILE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 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 UPON REQUEST.