2016-11-07T08:34:48-08:00 2016-06-30 FRANKLIN & FRANKLIN PA 3320 Siskey Parkway Suite 102 Matthews NC 28105 990 2015-07-01 560750913 CHARLOTTE CHRISTIAN SCHOOL CHAR 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 TERRY EFIRD CHIEF FINANCIAL OFFICER 7043665657 2016-11-07 true JOHN A FRANKLIN CPA 7048451195 2016-11-07 2015 2017-02-10 21:41:12Z TERRY EFIRD 7301 SARDIS ROAD CHARLOTTE NC 28270 21041355 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. 19 19 308 400 0 2708802 4598507 15091284 15590562 -238341 24480 5496295 781502 23058040 20995051 0 0 9881546 10116315 0 291302 11421311 7076253 21302857 17192568 1755183 3802483 33690304 36255245 15072828 13835286 18617476 22419959 CHRISTIAN EDUCATION false false 14381208 16307369 DURING THE YEAR ENDED JUNE 30, 2016 CHARLOTTE CHRISTIAN SCHOOL PROVIDED COMPREHENSIVE CHRISTIAN EDUCATION TO APPROXIMATELY 1050 STUDENTS 14381208 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 false false false false false false false false false false false false false true 43 0 308 true false false false false false true true false false false false false false false X 19 19 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 HEATHER BRANNON TRUSTEE 1.00 X 0 0 0 MIKE SEELIG TRUSTEE 2.00 X 0 0 0 GREG GOMBAR TRUSTEE 1.00 X 0 0 0 MARCUS SMITH TRUSTEE 1.00 X 0 0 0 LINDA BOONE TRUSTEE 2.00 X 0 0 0 JON ESHLEMAN TRUSTEE 1.00 X 0 0 0 CHARLES SALEH 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 ERICA DONNALLEY TRUSTEE 1.00 X 0 0 0 SUZANNE YOH SECRETARY 1.00 X 0 0 0 STEVE ISRAEL TRUSTEE 1.00 X 0 0 0 BUCKY GLOVER TRUSTEE 1.00 X 0 0 0 TODD WOOLERY TRUSTEE 2 X SCOTT EFIRD TRUSTEE 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 244860 33196 TERRY EFIRD CHIEF FINANCIAL OFFICER 45 X 101381 15389 346241 48585 2 false true false THE JOHNSON GROUP PO BOX 35207 CHARLOTTE NC 28235 CLEANING 224780 RODGERS BUILDERS PO BOX 18446 CHARLOTTE NC 28218 CONTRACTOR 495666 FLIK PO BOX 417632 BOSTON MA 22241 DINING HALL SERVICE 825198 CAROLINA GREEN CORP 10108 INDIAN TRAIL-FAIRVIEW ROAD INDIAN TRAIL NC 28079 CONTRACTOR 863630 FACILITY SYSTEMS SERVICES PO BOX 1540 MATTHEWS NC 28106 SERVICE PROVIDER 126404 5 4598507 4598507 TUITION AND FEES 611600 15590562 15590562 34628 34628 10148 -10148 -10148 -10148 70841 36156 34685 34685 ATHLETIC REVENUE 611600 65260 65260 OTHER REVENUE 611600 92095 92095 NET ASSETS RELEASED FROM RESTRICTIONS 611600 559452 559452 30010 30010 746817 20995051 16307369 89175 372300 0 372300 0 7985410 6784247 987096 214067 301665 244872 49066 7727 859781 697915 139845 22021 597159 484735 97129 15295 12494 0 12494 0 22600 0 22600 0 324844 0 324844 0 159725 0 159725 0 1034686 896677 138009 0 407535 366781 40754 0 1623868 1461481 162387 0 138092 124283 13809 0 SCHOOL DEPARTMENTAL EXPENSES 1541138 1508946 0 32192 DESIGNATED EXPENSE OVER REVENUE 1680088 1680088 0 0 PROVISION FOR BAD DEBTS 131183 131183 0 0 17192568 14381208 2520058 291302 7253628 8876392 1683675 2495716 413351 233077 38151590 13710163 24120663 24441427 218987 208633 33690304 36255245 1224250 643671 7217623 7090670 5300000 4800000 1330955 1300945 15072828 13835286 X 17727675 19204112 628615 2962196 261186 253651 18617476 22419959 33690304 36255245 3802483 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 261186 50000 1458 8993 303651 235295 34125 1291 9525 261186 101100 150050 1151 17006 235295 100522 578 101100 94967 5020 535 100522 3152947 3152947 30482375 11023247 19459128 4516268 2686916 1829352 24441427 SWAP LIABILITY 1300945 1300945 16919055 16919055 4075996 4075996 20995051 15512480 15512480 1680088 1680088 17192568 Pt XI, Line 4b DESIG. CONTRIB. & INT $4,056,134+MARK TO MARKET $30,010 - LOSS ON DISPOSAL OF PROPERTY $10,148=$4,075,996 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 50560 50560 29363 LADIES LUNCH.&TENNIS 20281 20281 6793 70841 70841 36156 36156 34685 X true true X X X X X X false true false false false false false false false BARRY GILLER 236240 25000 16500 105404 383144 Pt I Line 4b BARRY GILLER 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. ALL OTHER DATA IS PRESENTED IN ITS ENTIRETY. 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, INCLUDING COMMUNITY MEMBERSHIP INDEPENDENT OF THE BOARD, 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