KANSAS CITY CHRISTIAN SCHOOL ASSOCIATION: Form 990, tax year 2015

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Organization
KANSAS CITY CHRISTIAN SCHOOL ASSOCIATION (EIN 48-0623381)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-01-23
IRS object ID
201730239349300443
Schema version
2015v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2017-01-23T11:09:13-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN481195228PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KELLER & OWENS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110955 LOWELL AVE STE 800AddressLine1Txt
CityOVERLAND PARKCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66210ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN480623381EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KANSAS CITY CHRISTIAN SCHOOL ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKANSBusinessNameControlTxt
Phone9136485227PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14801 WEST 79TH STREETAddressLine1Txt
CityPRAIRIE VILLAGECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66208ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTY TYWATERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9136485227PhoneNum
Signature2017-01-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY D OWENSPreparerPersonNm
PTINP00048643PTIN
Phone9133383500PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBILL GLOTZBACHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14801 WEST 79TH STREETAddressLine1Txt
CityPRAIRIE VILLAGECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66208ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,528,614GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KCCHRISTIANSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1951FormationYr
Legal Domicile StateKSLegalDomicileStateCd
Activity Or MissionKANSAS CITY CHRISTIAN SCHOOL ASSOCIATION WAS FOUNDED IN 1951 AND OPERATES A PRIVATE NONDENOMINATIONAL SCHOOL COVERING PRESCHOOL THROUGH GRADE TWELVE.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee109TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$711,133PYContributionsGrantsAmt
CY Contributions Grants$754,348CYContributionsGrantsAmt
PY Program Service Revenue$3,553,934PYProgramServiceRevenueAmt
CY Program Service Revenue$3,632,670CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$1,455PYOtherRevenueAmt
CY Other Revenue-$3,964CYOtherRevenueAmt
PY Total Revenue$4,266,522PYTotalRevenueAmt
CY Total Revenue$4,383,054CYTotalRevenueAmt
PY Grants And Similar Paid$487,332PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$410,907CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,820,980PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,975,289CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$57,603CYTotalFundraisingExpenseAmt
PY Other Expenses$905,541PYOtherExpensesAmt
CY Other Expenses$958,927CYOtherExpensesAmt
PY Total Expenses$4,213,853PYTotalExpensesAmt
CY Total Expenses$4,345,123CYTotalExpensesAmt
PY Revenues Less Expenses$52,669PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$37,931CYRevenuesLessExpensesAmt
Total Assets BOY$2,404,364TotalAssetsBOYAmt
Total Assets EOY$2,405,837TotalAssetsEOYAmt
Total Liabilities BOY$2,336,919TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,295,466TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$67,445NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$110,371NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF KANSAS CITY CHRISTIAN SCHOOL IS TO ASSIST CHRISTIAN FAMILIES IN TRAINING THEIR CHILDREN (A) TO EXEMPLIFY AN INTEGRATED AND UNIFIED BIBLICAL WORLDVIEW; (B) TO DEMONSTRATE CHRIST-LIKE ATTITUDE, CHARACTER, AND WISDOM; AND (C) TO POSSESS ACADEMIC, VOCATIONAL AND LIFE SKILLS TO TRANSFORM THE CULTURE IN WHICH THEY LIVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,470,551ExpenseAmt
Grant$410,907GrantAmt
Revenue$3,644,068RevenueAmt
DescPRESCHOOL, ELEMENTARY AND HIGH SCHOOL EDUCATION ENROLLMENT AVERAGING OVER 436 STUDENTS.Desc
Total Program Service Expenses$3,470,551TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document54IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee109EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9136485227PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14801 WEST 79TH STREETAddressLine1Txt
CityPRAIRIE VILLAGECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66208ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BRENT VANDER ARK
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
TIM MADDEROM
DIRECTOR1.00Yes (X)$0$0$0
TY TYWATER
TREASURER1.00Yes (X)Yes (X)$0$0$0
FRED OLSON
DIRECTOR1.00Yes (X)$0$0$0
KRISTIN GOODWIN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
SPENCER KERLEY
DIRECTOR1.00Yes (X)$0$0$0
AIMEE MINNICH
DIRECTOR1.00Yes (X)$0$0$0
MATT STREETER
VICE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
BRENDA TALLEY
DIRECTOR1.00Yes (X)$0$0$0
DAN VANDER ARK
DIRECTOR1.00Yes (X)$0$0$0
HEIDI LOCKWOOD
DIRECTOR1.00Yes (X)$0$0$0
BILL GLOTZBACH
HEAD OF SCHOOL40.00Yes (X)$105,271$0$15,319
FieldValueIRS element (for citing)
Total Reportable Comp From Org$105,271TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$15,319TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$254,643FundraisingAmt
All Other Contributions$499,705AllOtherContributionsAmt
Noncash Contributions$81,856NoncashContributionsAmt
Total Contributions$754,348TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND CURRICULUM611710$3,620,070$3,620,070
BUS ROUTE611710$12,600$12,600
FieldValueIRS element (for citing)
Total Program Service Revenue$3,632,670TotalProgramServiceRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$25,330RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$25,330RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,330TotalRevenueColumnAmt
Exclusion$25,330ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$5,169SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$5,169SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$99,699FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$254,643ContriRptFundraisingEventAmt
Fundraising Direct Expenses$140,391FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$40,692TotalRevenueColumnAmt
Exclusion-$40,692ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$11,398TotalRevenueColumnAmt
Related Or Exempt Func Income$11,398RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$11,398OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,383,054TotalRevenueColumnAmt
Related Or Exempt Func Income$3,644,068RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$15,362ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$410,907TotalAmt
Program Services$410,907ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$120,590TotalAmt
Program Services$26,530ProgramServicesAmt
Management And General$90,442ManagementAndGeneralAmt
Fundraising$3,618FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,307,247TotalAmt
Program Services$1,853,649ProgramServicesAmt
Management And General$411,377ManagementAndGeneralAmt
Fundraising$42,221FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$20,291TotalAmt
Program Services$16,779ProgramServicesAmt
Management And General$3,127ManagementAndGeneralAmt
Fundraising$385FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$335,483TotalAmt
Program Services$265,593ProgramServicesAmt
Management And General$63,313ManagementAndGeneralAmt
Fundraising$6,577FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$191,678TotalAmt
Program Services$147,592ProgramServicesAmt
Management And General$40,252ManagementAndGeneralAmt
Fundraising$3,834FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$69TotalAmt
Management And General$69ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,800TotalAmt
Management And General$15,800ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$29,241TotalAmt
Program Services$27,482ProgramServicesAmt
Management And General$1,606ManagementAndGeneralAmt
Fundraising$153FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,371TotalAmt
Management And General$15,371ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$69,555TotalAmt
Program Services$47,181ProgramServicesAmt
Management And General$22,374ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$74,755TotalAmt
Program Services$36,960ProgramServicesAmt
Management And General$37,795ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$202,161TotalAmt
Program Services$161,729ProgramServicesAmt
Management And General$40,432ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$50,095TotalAmt
Program Services$50,095ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$63,086TotalAmt
Program Services$50,469ProgramServicesAmt
Management And General$12,617ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$142,514TotalAmt
Program Services$114,011ProgramServicesAmt
Management And General$28,503ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$41,604TotalAmt
Program Services$33,283ProgramServicesAmt
Management And General$8,321ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT EXPENSES$128,623$128,623
TEXTBOOKS$47,058$47,058
MISSION TRIPS$34,390$34,390
LICENSES & FEES$23,469$273$23,196

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,136TotalAmt
Program Services$17,947ProgramServicesAmt
Management And General$2,374ManagementAndGeneralAmt
Fundraising$815FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,345,123TotalAmt
Program Services$3,470,551ProgramServicesAmt
Management And General$816,969ManagementAndGeneralAmt
Fundraising$57,603FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$175,168BOYAmt
EOY$122,862EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$80,955BOYAmt
EOY$60,388EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,729BOYAmt
EOY$95,840EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,734,199LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,613,265LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,131,872BOYAmt
EOY$2,120,934EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$9,640BOYAmt
EOY$5,813EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,404,364BOYAmt
EOY$2,405,837EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$191,048BOYAmt
EOY$206,616EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$312,618BOYAmt
EOY$381,710EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,824,355BOYAmt
EOY$1,701,785EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,898BOYAmt
EOY$5,355EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,336,919BOYAmt
EOY$2,295,466EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$164,242BOYAmt
EOY-$116,075EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$231,687BOYAmt
EOY$226,446EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$67,445BOYAmt
EOY$110,371EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,404,364BOYAmt
EOY$2,405,837EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$37,931ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts$4,995DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$672,872OtherCostOrOtherBasisAmt
Book Value$672,872BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,305,268OtherCostOrOtherBasisAmt
Depreciation$2,033,814DepreciationAmt
Book Value$1,271,454BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$726,992OtherCostOrOtherBasisAmt
Depreciation$579,451DepreciationAmt
Book Value$147,541BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$29,067OtherCostOrOtherBasisAmt
Book Value$29,067BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,120,934TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEPOSITS HELD IN TRUST FOR OTHERSDesc
Amt$5,355Amt
FieldValueIRS element (for citing)
Total Liability$5,355TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,070,979TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$5,995DonatedServicesAndUseFcltsAmt
Other Revenue$92,837OtherRevenueAmt
Revenue Not Reported$98,832RevenueNotReportedAmt
Revenue Subtotal$3,972,147RevenueSubtotalAmt
Other Revenues Not Included$410,907OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$410,907RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,383,054TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,028,053TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,000DonatedServicesUseFcltsAmt
Other Expenses Included$92,837OtherExpensesIncludedAmt
Expenses Not Reported$93,837ExpensesNotReportedAmt
Expenses Subtotal$3,934,216ExpensesSubtotalAmt
Other Expenses Not Included$410,907OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$410,907ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,345,123TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10 AS IT MIGHT APPLY TO THE ORGANIZATION'S FINANCIAL TRANSACTIONS. THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO THE TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2016 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:SPECIAL EVENT EXPENSES 92,837.
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS TO STUDENTS 410,907.
PART XII, LINE 2D - OTHER ADJUSTMENTS:SPECIAL EVENT EXPENSES 92,837.
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS TO STUDENTS 410,907.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationINCLUDED IN REGISTRATION MATERIALSExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$258,589GrossReceiptsEvent1Amt
Charitable Contri Event1$171,604CharitableContriEvent1Amt
Gross Revenue Event1$86,985GrossRevenueEvent1Amt
Food And Beverage Event1$2,713FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$113,205OtherDirectExpensesEvent1Amt
Event2SPRING EVENTEvent2Nm
Gross Receipts Event2$89,549GrossReceiptsEvent2Amt
Charitable Contri Event2$83,039CharitableContriEvent2Amt
Gross Revenue Event2$6,510GrossRevenueEvent2Amt
Food And Beverage Event2$8,700FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$15,773OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$6,204GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$0CharitableContriOtherEventsAmt
Gross Revenue Other Events$6,204GrossRevenueOtherEventsAmt
Gross Receipts Total$354,342GrossReceiptsTotalAmt
Charitable Contributions Tot$254,643CharitableContributionsTotAmt
Gross Revenue Total Events$99,699GrossRevenueTotalEventsAmt
Food And Beverage Total Events$11,413FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$128,978OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$140,391DirectExpenseSummaryEventsAmt
Net Income Summary-$40,692NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSTUDENT SCHOLARSHIPS AND TUITION REDUCTIONSGrantTypeTxt
Recipient117RecipientCnt
Non Cash Assistance$410,907NonCashAssistanceAmt
Valuation Method UsedFMV OF TUITIONValuationMethodUsedDesc
Non Cash AssistanceTUITION REDUCTIONS FOR STUDENTS IN THE FORM OF SCHOLARSHIPS OR FINANCIAL AIDNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION ONLY GAVE NONCASH TUITION REDUCTION SCHOLARSHIPS TO STUDENTS. THE ORGANIZATION HAS SET CRITERIA FOR SCHOLARSHIP RECIPIENTS.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$5,169NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescITEMS DONATED FOR AUCTIONDesc
Contribution306ContributionCnt
Noncash Contributions Rpt F990$76,687NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (1)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 32B:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION USED THE SERVICES OF STOCK BROKERS TO MARKET & SELL ALL INVESTMENTS RECEIVED AS IN-KIND CONTRIBUTIONS FROM DONORS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2DAN VANDERARK AND BRENT VANDERARK HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION DOES HAVE AN ASSOCIATION OF MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE ASSOCIATION MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY.
FORM 990, PART VI, SECTION A, LINE 7BANY AMENDMENT OF THE BYLAWS MUST BE APPROVED BY THE ASSOCIATION. THE BOARD OF DIRECTORS PRESENTS A PROPOSED BUDGET TO THE ASSOCIATION ANNUALLY FOR THEIR CONSIDERATION.
FORM 990, PART VI, SECTION B, LINE 11THE FINISHED FORM 990 IS DISTRIBUTED TO THE AUDIT AND FINANCE COMMITTEE TREASURER FOR APPROVAL PRIOR TO IT BEING FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF TRUSTEES REVIEWS EACH MAJOR POLICY, INCLUDING THE CONFLICT OF INTEREST POLICY, ANNUALLY FOR COMPLIANCE AND INDEPENDENCE.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS OFFICIALLY SET BY THE BOARD OF TRUSTEES AFTER A REVIEW OF COMPARABILITY DATA BY INDEPENDENT PERSONS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORMS 990 AVAILABLE TO THE PUBLIC UPON REQUEST.

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