2017-11-13T05:51:14-08:00 2017-06-30 FRANKLIN & FRANKLIN PA 3320 Siskey Parkway Suite 102 Matthews NC 28105 990 2016-07-01 560750913 CHARLOTTE CHRISTIAN SCHOOL CHAR 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 TERRY EFIRD CHIEF FINANCIAL OFFICER 7043665657 2017-11-13 true JOHN A FRANKLIN CPA 7048451195 2017-11-13 98.21.250.73 2017-11-13 05:51:06 PS P 1619E429C60BE0C3BED386108721B57D090AA05E 1619E429C60BE0C3BED386108721B57D090AA05E 2016 2021-01-29 14:40:06Z TERRY EFIRD 7301 SARDIS ROAD CHARLOTTE NC 28270 22146720 false X www.charlottechristian.com X 1959 NC CHRISTIAN EDUCATION CHARLOTTE CHRISTIAN SCHOOL IS A CHRIST-CENTERED, COLLEGE PREPARATORY SCHOOL, PROVIDING COMPREHENSIVE EDUCATIONAL PROGRAMS WITH A CHRISTIAN PERSPECTIVE FOR GRADES PRE-KINDERGARTEN THROUGH HIGH SCHOOL. 15 15 323 400 0 4598507 3003113 15590562 16106973 24480 19463 781502 2976709 20995051 22106258 0 0 10116315 10520401 0 435683 7076253 8423062 17192568 18943463 3802483 3162795 36255245 40089508 13835286 14506704 22419959 25582804 CHRISTIAN EDUCATION false false 15994616 18623915 DURING THE YEAR ENDED JUNE 30, 2017 CHARLOTTE CHRISTIAN SCHOOL PROVIDED COMPREHENSIVE CHRISTIAN EDUCATION TO APPROXIMATELY 1050 STUDENTS 15994616 true true false false false false false false false true true false false false true false true false true false false false false false true false false false false true false false false false true false false false true false false false false false false false false true 40 0 323 true false false false false false true true false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false X X CCS BUSINESS OFFICE 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 TARA ROBINSON TRUSTEE 1.00 X 0 0 0 MIKE SEELIG TRUSTEE 1.00 X 0 0 0 GREG GOMBAR TRUSTEE 1.00 X 0 0 0 MARCUS SMITH TRUSTEE 1.00 X 0 0 0 JON ESHLEMAN TRUSTEE 1.00 X 0 0 0 KATHY TROTTER TRUSTEE 2.00 X 0 0 0 CHIP CASH TRUSTEE 1.00 X 0 0 0 KEVIN HINDE TRUSTEE 1.00 X 0 0 0 RAI GLOVER TRUSTEE 1.00 X 0 0 0 BUCKY GLOVER TRUSTEE 1.00 X 0 0 0 TODD WOOLERY TRUSTEE 2.00 X 0 0 0 LINDA BOONE TRUSTEE 1.00 X 0 0 0 HEATHER BRANNON TRUSTEE 1.00 X 0 0 0 CHARLES SALEH TRUSTEE 1.00 X 0 0 0 SUZANNE YOH TRUSTEE 1 X SCOTT EFIRD SECRETARY 1 X PAULA BANKS CHAIR 4 X X MARTY WHITE CHAIR-ELECT 4 X X STEVE BURT TREASURER 2 X X BARRY GILLER HEAD OF SCHOOL 55 X X X 249122 146483 TERRY EFIRD CHIEF FINANCIAL OFFICER 45 X 104714 14176 353836 160659 2 false true false THE JOHNSON GROUP PO BOX 35207 CHARLOTTE NC 28235 CLEANING 244862 RODGERS BUILDERS PO BOX 18446 CHARLOTTE NC 28218 CONTRACTOR 2555906 FLIK PO BOX 417632 BOSTON MA 22241 DINING HALL SERVICE 854782 LS3P ASSOCIATES 227 W TRADE ST UNIT 700 CHARLOTTE NC 28202 ARCHITECT 329965 HASTON GENERAL CONTRACTORS 710 FARMHURST DRIVE CHARLOTTE NC 28217 CONTRACTOR 129176 5 3003113 194023 3003113 TUITION AND FEES 611600 16106973 16106973 19463 19463 55841 40462 15379 15379 ATHLETIC REVENUE 611600 26386 26386 OTHER REVENUE 611600 94007 94007 NET ASSETS RELEASED FROM RESTRICTIONS 611600 2396549 2396549 444388 444388 2961330 22106258 18623915 479230 384662 0 294177 90485 8172673 6959750 977212 235711 316391 257324 47007 12060 1029734 837491 152991 39252 616941 501763 91661 23517 8585 0 8585 0 27100 0 27100 0 381927 0 381927 0 167603 0 167603 0 1069103 926697 142406 0 378359 340523 37836 0 1703103 1532793 170310 0 143498 129149 14349 0 SCHOOL DEPARTMENTAL EXPENSES 1625246 1590588 0 34658 DESIGNATED EXPENSE OVER REVENUE 2822398 2822398 0 0 PROVISION FOR BAD DEBTS 96140 96140 0 0 18943463 15994616 2513164 435683 8876392 5397837 2495716 2543823 233077 308681 42604032 15397289 24441427 27206743 4370216 208633 262208 36255245 40089508 643671 1110931 7090670 7152464 4800000 4300000 1086752 1300945 856557 13835286 14506704 X 19204112 22655272 2912196 2550242 303651 377290 22419959 25582804 36255245 40089508 3162795 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 303651 73048 591 377290 261186 50000 1458 8993 303651 235295 34125 1291 9525 261186 101100 150050 1151 17006 235295 100522 578 101100 3152947 3152947 34372033 12108369 22263664 5079052 3288920 1790132 27206743 SWAP LIABILITY 856557 856557 19177787 19177787 2928471 2928471 22106258 16121015 16121015 2822398 2822398 18943413 Pt XI, Line 4b DESIG. CONTRIB. & INT $2,484,083+MARK TO MARKET $444,388=$2,928,471 Pt XII, Line 4b DESIGNATED EXPENSE OVER REVENUE Pt V, Line 4 ENDOWMENT FUNDS ARE SEGREGATED AND USED FOR DESIGNATED SCHOLARSHIP AND GENERAL OPERATING PURPOSES BASED ON THE DESIGNATION OF THE ENDOWMENT GIFT. true true true true true true true false false false false false false false false false false true Line 3 PERIODIC ADVERTISEMENTS AND PROMOTIONAL PIECES IN THE NEWSPAPER PERIODIC ADVERTISEMENTS AND PROMOTIONAL PIECES IN THE NEWSPAPER CLAY SHOOT 49535 49535 34863 & TENNIS 6306 6306 5599 55841 55841 40462 40462 15379 X true true X X X X X X false true false false false false false false false BARRY GILLER 224122 25000 25677 120806 395605 Pt I Line 4b BARRY GILLER RAI GLOVER TRUSTEE 14000 FINANCIAL AID TUITION ASSISTANCE X 11 194023 STOCK PRICE false false false Pt VI, Line 11b AN ELECTRONIC COPY OF THE FORM 990 IS CIRCULATED TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR REVIEW. THE DISTRIBUTED COPY DOES NOT INCLUDE THE NAMES AND ADDRESSES LISTED ON SCHEDULE B.IF THERE ARE QUESTIONS OR CHANGES NEEDED, THESE ARE MADE AND A FINAL COPY OF THE FORM 990 WITHOUT CONTRIBUTORS' NAMES AND ADDRESSES IS DISTRIBUTED TO THE BOARD. THE FORM 990 IS THEN FILED. Pt VI, Line 15a THE BOARD OF TRUSTEES HAS A STANDING COMMITTEE, KNOWN AS THE HEAD OF SCHOOL EVALUATION COMMITTEE ("COMMITTEE"), CHARGED WITH THE RESPONSIBILITY OF EVALUATING THE HEAD OF SCHOOL EACH YEAR. MEMBERS OF THIS COMMITTEE ARE INDEPENDENT AND ARE MADE UP OF THE BOARD'S CHAIR, VICE-CHAIR, AND OTHER LEADERS, IN ACCORDANCE WITH THE SCHOOL'S BYLAWS. THIS COMMITTEE SEEKS FEEDBACK FROM A VARIETY OF CONSTITUENTS FOR EVALUATING THE HEAD OF SCHOOL'S PERFORMANCE AGAINST GOALS AND OBJECTIVES AND USES MULTIPLE POINTS OF REFERENCE FOR DETERMINING THE HEAD OF SCHOOL'S COMPENSATION. THESE SOURCES INCLUDE COMPARABLE DATA FROM EXTERNAL RESOURCES TO ASSESS COMPENSATION RELATIVE TO OTHER SIMILAR ROLES AND RESPONSIBILITIES. IN 2016, THE COMMITTEE ENGAGED AN OUTSIDE PROFESSIONAL TO REVIEW THE SCHOOL'S PROCESS AND TO COMPLETE A MARKET STUDY TO SUPPORT THE HEAD OF SCHOOL'S COMPENSATION. THE COMMITTEE'S WORK IS ANNUALLY REVIEWED WITH THE BOARD, AND HEAD OF SCHOOL COMPENSATION IS APPROVED BY THE BOARD ANNUALLY. Pt VI, Line 15b OTHER KEY EMPLOYEE SALARIES AND BENEFITS ARE DETERMINED BY THE HEAD OF SCHOOL BASED ON PERFORMANCE AND WITH REFERENCE DATA FROM REGIONAL AND STATE PEER SURVEYS. Pt VI, Line 12c THE TRUSTEE COMMITTEE OF THE BOARD MEETS REGULARLY THROUGHOUT THE SCHOOL YEAR AND IS RESPONSIBLE FOR REVIEWING THE ANNUAL CONFLICT OF INTEREST DISCLOSURES. THE BOARD IS RESPONSIBLE FOR ADDRESSING ANY ISSUES IDENTIFIED THROUGH THIS PROCESS. Pt VI, Line 19 THE BYLAWS OF THE BOARD OF TRUSTEES, INCLUDING ITS CONFLICT OF INTEREST POLICY, ARE AVAILABLE TO MEMBERS OF THE SCHOOL COMMUNITY UPON REQUEST. Form 990EZ, Part II, Line 24 Accounts Receivable - Net Form 990EZ, Part II, Line 24 Pledges Receivable - Net Form 990EZ, Part II, Line 24 Investments Form 990EZ, Part II, Line 24 SALES TAX RECEIVABLE Form 990EZ, Part II, Line 24 DEFFERED FINANCING COST Form 990EZ, Part II, Line 26 Accounts Payable & Accrued Expenses Form 990EZ, Part II, Line 26 Deferred Revenue Form 990EZ, Part II, Line 26 Bonds, Mortgages & Other Notes