FRESNO CHRISTIAN SCHOOLS: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
FRESNO CHRISTIAN SCHOOLS (EIN 94-2415182)
Tax period
2014-09-01 to 2015-08-31
Filed
2016-01-14
IRS object ID
201620149349300232
Schema version
2014v6.0
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)
Return2016-01-14T10:20:56-08:00ReturnTs
Tax Period End2015-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Savage & CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18441 N Millbrook Ave Suite 101AddressLine1Txt
CityFresnoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93720ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942415182EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRESNO CHRISTIAN SCHOOLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRESBusinessNameControlTxt
Phone5592991695PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17280 N CEDAR AVENUEAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93720ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOE MCKENRYPersonNm
Person TitleSecty/TreasurerPersonTitleTxt
Signature2016-01-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKen W Savage CPAPreparerPersonNm
PTINP00703357PTIN
Phone5592563601PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARVELL FRENCHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17280 N CEDAR AVEAddressLine1Txt
CityCLOVISCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93720ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,035,575GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FRESNOCHRISTIAN.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionEQUIP YOUNG PEOPLE FOR LIFE AND SERVICE FOR JESUS CHRIST THROUGH BIBLICAL FOUNDATIONS, CHRIST-LIKE CHARACTER DEVELOPMENT, AND ACADEMIC PREPARATION IN PARTNERSHIP WITH THE HOME AND LOCAL CHURCH.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee127TotalEmployeeCnt
Total Volunteers150TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$169,281PYContributionsGrantsAmt
CY Contributions Grants$469,723CYContributionsGrantsAmt
PY Program Service Revenue$3,400,010PYProgramServiceRevenueAmt
CY Program Service Revenue$3,287,895CYProgramServiceRevenueAmt
PY Investment Income$762PYInvestmentIncomeAmt
CY Investment Income$837CYInvestmentIncomeAmt
PY Other Revenue$24,368PYOtherRevenueAmt
CY Other Revenue$131,836CYOtherRevenueAmt
PY Total Revenue$3,594,421PYTotalRevenueAmt
CY Total Revenue$3,890,291CYTotalRevenueAmt
PY Grants And Similar Paid$1,100PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,441,883PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,547,637CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,193,739PYOtherExpensesAmt
CY Other Expenses$1,300,004CYOtherExpensesAmt
PY Total Expenses$3,636,722PYTotalExpensesAmt
CY Total Expenses$3,848,641CYTotalExpensesAmt
PY Revenues Less Expenses-$42,301PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$41,650CYRevenuesLessExpensesAmt
Total Assets BOY$3,686,983TotalAssetsBOYAmt
Total Assets EOY$4,254,592TotalAssetsEOYAmt
Total Liabilities BOY$2,643,559TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,169,516TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,043,424NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,085,076NetAssetsOrFundBalancesEOYAmt
MissionEQUIP YOUNG PEOPLE FOR LIFE AND SERVICE FOR JESUS CHRIST THROUGH BIBLICAL FOUNDATIONS, CHRIST-LIKE CHARACTER DEVELOPMENT, AND ACADEMIC PREPARATION IN PARTNERSHIP WITH THE HOME AND LOCAL CHURCH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,903,474ExpenseAmt
Revenue$3,287,895RevenueAmt
DescOPERATION OF A K-12 SCHOOL SERVING APPROXIMATELY 467 STUDENTS.Desc
Total Program Service Expenses$2,903,474TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee127EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLISA RAYNESPersonNm
Phone5592991695PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17280 N CEDAR AVENUEAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93720ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARVELL FRENCH
CHAIRMAN2.000.00Yes (X)Yes (X)$0$0$0
ROBERT BRADFORD
Director2.000.00Yes (X)$0$0$0
JOE MCKENRY
Secty/Treasurer2.000.00Yes (X)Yes (X)$0$0$0
PHIL HINTON
Director2.000.00Yes (X)$0$0$0
CHRIS SCHULTZ
Director2.000.00Yes (X)$0$0$0
HENRY LENGKEEK
Director2.000.00Yes (X)$0$0$0
DRAKE KING
VICE-CHAIR2.000.00Yes (X)Yes (X)$0$0$0
JEREMY BROWN
SUPERINTENDENT40.000.00Yes (X)Yes (X)$114,000$0$0
CLAY RIDER
Director2.000.00Yes (X)$0$0$0
LARRY PIMENTEL
Director2.000.00Yes (X)$0$0$0
LARRY THOMPSON
Director2.000.00Yes (X)$0$0$0
PETE DEGROOT
Director2.000.00Yes (X)$0$0$0
JOAN CAROTHERS
Director2.000.00Yes (X)$0$0$0
RON KOOP
Director2.000.00Yes (X)$0$0$0
JEREMY VANDERLINDEN
Director2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$114,000TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$469,723AllOtherContributionsAmt
Total Contributions$469,723TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION AND FEESDesc
Business611600BusinessCd
Total Revenue Column$3,287,895TotalRevenueColumnAmt
Related Or Exempt Func Income$3,287,895RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,287,895TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$837TotalRevenueColumnAmt
Exclusion$837ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$267,282FundraisingGrossIncomeAmt
Fundraising Direct Expenses$145,284FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,998TotalRevenueColumnAmt
Exclusion$121,998ExclusionAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
CHG IN VALUE OF SPLIT-INT900099$1,368$1,368
RENTAL INCOME531190$8,470$8,470
FieldValueIRS element (for citing)
Other Revenue Total$9,838OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,890,291TotalRevenueColumnAmt
Related Or Exempt Func Income$3,287,895RelatedOrExemptFuncIncomeAmt
Exclusion$132,673ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt
Program Services$1,000ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$114,292TotalAmt
Management And General$114,292ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,021,534TotalAmt
Program Services$1,659,816ProgramServicesAmt
Management And General$361,718ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$360TotalAmt
Management And General$360ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$251,097TotalAmt
Program Services$186,721ProgramServicesAmt
Management And General$64,376ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$160,354TotalAmt
Program Services$116,462ProgramServicesAmt
Management And General$43,892ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,787TotalAmt
Management And General$27,787ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,227TotalAmt
Management And General$4,227ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$42,083TotalAmt
Program Services$8,201ProgramServicesAmt
Management And General$33,882ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$279,711TotalAmt
Program Services$279,711ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,112TotalAmt
Management And General$2,112ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$53,843TotalAmt
Program Services$53,843ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$186,128TotalAmt
Management And General$186,128ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,563TotalAmt
Program Services$31,563ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Program expense-Athletics$150,125$150,125
Books & Instructional material$140,446$140,446
Repairs & maint.-facilites$83,593$83,593
FIELD TRIPS$69,736$69,736

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$228,650TotalAmt
Program Services$122,257ProgramServicesAmt
Management And General$106,393ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,848,641TotalAmt
Program Services$2,903,474ProgramServicesAmt
Management And General$945,167ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$291,596BOYAmt
EOY$281,522EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$948,035BOYAmt
EOY$1,337,707EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,382BOYAmt
EOY-$7,119EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,675BOYAmt
EOY$33,437EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$128,154BOYAmt
EOY$90,656EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,169,201LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,989,797LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,230,190BOYAmt
EOY$2,179,404EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$65,951BOYAmt
EOY$338,985EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,686,983BOYAmt
EOY$4,254,592EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$28,957BOYAmt
EOY$12,647EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,091,697BOYAmt
EOY$1,674,866EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,522,905BOYAmt
EOY$1,482,003EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,643,559BOYAmt
EOY$3,169,516EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$713,027BOYAmt
EOY$620,041EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$330,397BOYAmt
EOY$465,035EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,043,424BOYAmt
EOY$1,085,076EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,686,983BOYAmt
EOY$4,254,592EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$41,650ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$2OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$516,307OtherCostOrOtherBasisAmt
Book Value$516,307BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,615,004OtherCostOrOtherBasisAmt
Depreciation$1,263,572DepreciationAmt
Book Value$1,351,432BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$289,728OtherCostOrOtherBasisAmt
Depreciation$149,226DepreciationAmt
Book Value$140,502BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$478,209OtherCostOrOtherBasisAmt
Depreciation$322,061DepreciationAmt
Book Value$156,148BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$269,953OtherCostOrOtherBasisAmt
Depreciation$254,938DepreciationAmt
Book Value$15,015BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,179,404TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
CONSTRUCTION IN PROGRESS$320,552
EMPLOYEE PAYROLL ADVANCES
INVESTMENT IN CORNERSTONE CO.$18,433
FieldValueIRS element (for citing)
Total Book Value Other Assets$338,985TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationThe School and the Foundation are exempt from income tax under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Regulation Section 23701 (d), and contributions to them are tax deductible within the limitations prescribed by the Code. Both organizations have been classified as publicly supported organizations, which are not private foundations under Section 509(a) of the Code. The School and Foundation are subject to income taxes on any net income that is derived from a trade or business, regularly carried on and not in the furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the accompanying combined financial statements taken as a whole.The organization recognizes the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination. For tax positions meeting a "more likely than not" threshold, the amount recognized in the financial statements is the benefit expected to be realized on settlement with the tax authority. For tax positions not meeting the threshold, no financial statement benefit is recognized. As of August 31, 2015, the organization had no uncertain tax positions. The organization recognizes interest and penalties, if any, related to uncertain tax positions as income tax expense. Income tax returns prior to 2010 are no longer subject to examination by tax authorities. The organization is relying on its exempt status and its adherence to all applicable laws and regulations to preserve that status.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedPOLICY PUBLISHED IN NEWSPAPER DURING REGISTRATION PERIOD AND INCLUDED IN APPLICATION AND REGISTRATION MATERIALS PROVIDED TO PROSPECTIVE STUDENTS.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$141,294GrossReceiptsEvent1Amt
Gross Revenue Event1$141,294GrossRevenueEvent1Amt
Other Direct Expenses Event1$19,085OtherDirectExpensesEvent1Amt
Event2SCRIPEvent2Nm
Gross Receipts Event2$72,627GrossReceiptsEvent2Amt
Gross Revenue Event2$72,627GrossRevenueEvent2Amt
Other Direct Expenses Event2$69,344OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$52,856GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$52,856GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$56,855OthDirectExpnssOtherEventsAmt
Gross Receipts Total$266,777GrossReceiptsTotalAmt
Gross Revenue Total Events$266,777GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$145,284OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$145,284DirectExpenseSummaryEventsAmt
Net Income Summary$121,493NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review ProcessFORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR AND TREASURER BEFORE FILING AND PRESENTED TO THE BOARD AFTER THEIR REVIEW.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsCONFLICT OF INTEREST POLICIES AND APPLICABLE REPORTING FORMS ARE REVIEWED PERIODICALLY WITH THE BOARD. DIRECTORS WITH CONFLICTS ARE PREVENTED FROM DELIBERATING AND VOTING ON SUCH TRANSACTIONS.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementTHE BOARD DETERMINED SUPERINTENDENT PAY BASED ON PRIOR SUPERINTENDENT'S PAY AND COMPARISON TO CUSD/FUSD PAY - APPROX. 70% OF CUSD, WHICH IS SAME PERCENTAGE FOR TEACHER'S PAY. COMPENSATION OF OFFICERS/KEY EMPLOYEES IS EVALUATED USING COMPARABLE COMPENSATION FOR ORGANIZATION OF SIMILAR SIZE AND NATURE OF OPERATIONS AT THE TIME OF HIRING AND REVIEWED PERIODICALLY THEREAFTER. RECORDS ARE MAINTAINED OF THE COMPENSATION EVALUATION AND DELIBERATIONS THERETO.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesCOMPENSATION OF OFFICERS/KEY EMPLOYEES IS EVALUATED USING COMPARABLE COMPENSATION FOR ORGANIZATION OF SIMILAR SIZE AND NATURE OF OPERATIONS AT THE TIME OF HIRING AND REVIEWED PERIODICALLY THEREAFTER. RECORDS ARE MAINTAINED OF THE COMPENSATION EVALUATION AND DELIBERATIONS THERETO.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableEXEMPT ORGANIZATION RETURNS ARE AVAILABLE AT GUIDESTAR.ORG AND UPON REQUEST.GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST.
Other Changes In Net Assets Or Fund Balances - Other IncreasesROUNDING = $2

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1FRESNO CHRISTIAN SCHOOLS ED FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17280 N CEDAR AVEAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93720ZIPCd
FieldValueIRS element (for citing)
EIN770356708EIN
Primary ActivitiesCSO IN SUPPORT OF FRESNO CHRISTIAN SCHOOLSPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusCSO, TYPE 1PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1FRESNO CHRISTIAN SCHOOLS ED FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypecTransactionTypeTxt
Involved$272,889InvolvedAmt
Method Of Amount DeterminationCASH RECEIVEDMethodOfAmountDeterminationTxt

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