2015-02-09T15:24:10-06:00 2014-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DRIVE SUITE 700 MEMPHIS TN 381201471 990 2013-07-01 620728732 EVANGELICAL CHRISTIAN SCHOOL OF MEMPHIS INC EVAN 9012378040 7600 MACON RD CORDOVA TN 38018 J BRYAN MILLER PRESIDENT 9012378040 2015-01-13 1 RANDAL L GREGORY CPA P00182184 9017612110 2015-01-13 2013 2016-02-25 16:41:14Z J BRYAN MILLER P O BOX 1030 CORDOVA TN 380881030 13673971 0 X WWW.ECSEAGLES.COM X 1964 TN OUR MISSION IS TO PROVIDE THE CHRISTIAN FAMILY WITH A CHRIST-CENTERED, BIBLICALLY DIRECTED EDUCATION THAT CHALLENGES STUDENTS TO KNOW THE LORD JESUS CHRIST AND TO DEVELOP THE VISION AND PRACTICE OF EXCELLENCE IN ACADEMICS, CHARACTER, LEADERSHIP, AND SERVICE TO OTHERS. 19 19 249 162 0 0 478083 1387295 12117094 11769106 36988 24444 230519 227529 12862684 13408374 2190268 1975340 0 0 7451705 7314370 0 0 235040 3751864 3843896 13393837 13133606 -531153 274768 23695458 24042351 11055018 11112875 12640440 12929476 OUR MISSION IS TO PROVIDE THE CHRISTIAN FAMILY WITH A CHRIST-CENTERED, BIBLICALLY DIRECTED EDUCATION THAT CHALLENGES STUDENTS TO KNOW THE LORD JESUS CHRIST AND TO DEVELOP THE VISION AND PRACTICE OF EXCELLENCE IN ACADEMICS, CHARACTER, LEADERSHIP, AND SERVICE TO OTHERS. 0 0 12030053 1975340 11858174 EDUCATIONAL SERVICES FOR K-12 FOR APPROXIMATELY 906 STUDENTS 12030053 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 0 0 0 1 0 0 0 1 90 0 1 249 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X WENDELL THOMPSON 9017547217 7600 MACON ROAD MEMPHIS TN 38018 J BRYAN MILLER PRESIDENT 40.00 X X 199966 0 29649 RANDY ANDERSON CHAIRMAN 2.00 X X 0 0 0 SCOTT ARNWINE TREASURER 2.00 X X 0 0 0 ANDY ELLZEY TRUSTEE 2.00 X 0 0 0 RICK GREENE TRUSTEE 2.00 X 0 0 0 DAVE MORRIS TRUSTEE 2.00 X 0 0 0 VAN OLIVER TRUSTEE 2.00 X 0 0 0 BRIAN WARD TRUSTEE 2.00 X 0 0 0 ROBERT HUNT VICE CHAIRMAN 2.00 X X 0 0 0 RONNIE KING TRUSTEE 2.00 X 0 0 0 BRYAN LYLE TRUSTEE 2.00 X 0 0 0 CHARLES RICKETTS SECRETARY 2.00 X X 0 0 0 LANNY SAUNDERS TRUSTEE 2.00 X 0 0 0 MATTHEW WADDELL TRUSTEE 2.00 X 0 0 0 MARVIN COLEMAN TRUSTEE 2.00 X 0 0 0 JAMEY JONES TRUSTEE 2.00 X 0 0 0 ANDREW NEARN TRUSTEE 2.00 X 0 0 0 JOE ROWLAND TRUSTEE 2.00 X 0 0 0 BARRY WICKTOM TRUSTEE 2.00 X 0 0 0 MARK CARDWELL TRUSTEE 2.00 X 0 0 0 GEOFF WALTERS ATHELETIC DIRECTOR 40.00 X 118349 0 18727 318315 0 48376 2 0 1 0 GOLDING MECHANICAL SERVICES INC PO BOX 628 ELLENDALE TN 380290628 HVAC REPAIR & MAINTENANCE 188708 PEEBLES SPORTS COURTS LLC 9115 DEER MEADOW DR CORDOVA TN 38016 TENNIS COURT MAINTENANCE 159060 JANIALL LLC 10092 NOLTON CIR CORDOVA TN 38016 JANITORIAL SERVICES 114789 ALBERT COOK PLUMBING 2101 CENTRAL AVE MEMPHIS TN 38104 PLUMBING 110875 PHELPS SECURITY INC PO BOX 770479 MEMPHIS TN 381770479 SECURITY SERVICES 105469 5 49800 600174 737321 73537 1387295 ACADEMIC INSTRUCTION 611110 11470248 11470248 STUDENT ACTIVITIES 611110 297830 297830 AUXILIARY SERVICES 611110 1028 1028 11769106 24444 24444 9215 0 9215 9215 9215 208649 49800 111276 97373 97373 186194 154321 31873 31873 MISCELLANEOUS 611110 89068 89068 89068 13408374 11858174 0 162905 1975340 1975340 318315 318315 5916500 5603718 225952 86830 52509 49863 1911 735 580774 538993 34400 7381 446272 423786 16240 6246 54842 54842 96384 85361 7479 3544 50244 38688 10049 1507 410298 356481 40145 13672 242451 186687 48490 7274 1257936 1049216 180012 28708 255351 212699 36613 6039 17012 14460 2552 61745 47544 12349 1852 704814 542707 140963 21144 129380 106092 19407 3881 MISCELLANEOUS - COCURRI 322917 322917 MISCELLANEOUS - ACADEMI 157186 157186 MISCELLANEOUS - FUNDRAI 46227 46227 MISCELLANEOUS - ADMINIS 37109 37109 13133606 12030053 868513 235040 1406337 1651597 270719 208611 694391 588382 5282408 5790623 20833 11098 9211 6262 7720 7720 56005 74716 28775724 14891721 14167267 13884003 1780567 1818136 1203 23695458 24042351 691859 543446 33746 38784 8961397 9201068 1368016 1329577 11055018 11112875 X 12126691 11720611 313749 566897 200000 641968 12640440 12929476 23695458 24042351 274768 14268 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 718367 420 97024 115851 4910 695050 680564 1100 78617 37624 4290 718367 741503 15060 4987 76844 4142 680564 652124 103299 9556 4364 741503 595783 6499 70417 16863 3712 652124 0.01540 0.92360 0.06090 0 1 1 2828586 2828586 21731537 10899818 10831719 4215601 3991903 223698 13884003 X 11761479 14268 265597 279865 11481614 1926760 1926760 13408374 11472443 265597 265597 11206846 1926760 1926760 13133606 PART V, LINE 4: EARNINGS FROM THE ENDOWMENT ARE USED TO PROVIDE NEED BASED SCHOLARSHIPS TO STUDENTS ENROLLED IN THE SCHOOL. PART X, LINE 2: MANAGEMENT OF THE SCHOOL CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS EXEMPT ORGANIZATION RETURNS AND DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL'S 990 INFORMATION RETURN FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINIATION BY TAX AUTHORITIES AND MAY CHANGE UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECORDED ON 990, PART VIII, LINE 8B 111,276. COGS INCLUDED ON FORM 990, PART VIII, LINE 10B 154,321. PART XI, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NOT INCLUDED ON FORM 990, PART VIII, LINE 2A 1,926,760. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECORDED ON 990, PART VIII, LINE 8B 111,276. COGS INCLUDED ON FORM 990, PART VIII, LINE 10B 154,321. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NOT INCLUDED ON FORM 990, PART VIII, LINE 2A 1,926,760. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ANUALLY THE SCHOOL PUBLISHES IN THE LOCAL METROPOLITIAN NEWSPAPER A NOTICE THAT MEETS THE PUBLICITY REQUIREMENTS OF REV. PROC. 75-50, 1975-2 C.B. 587, PART 4.03 ANNUAL AUCTION 87715 49800 37915 1172 3627 GOLF TOURNAMENT 38965 38965 4500 944 10751 1890 372 4 131769 131769 82 660 87278 258449 49800 208649 4500 1026 10751 3722 91277 111276 97373 1 COLLEGE SCHOLARSHIPS 9 48580 N/A N/A PASTOR'S RECOGNITION GRANT 4 14000 BOOK SEE PART IV BENEVOLENT TUITION ASSISTANCE 24 133538 BOOK SEE PART IV NEED-BASED TUITION ASSISTANCE 123 1493110 BOOK SEE PART IV EMPLOYEE AUTOMATIC TUITION REMISSION 6 278744 BOOK SEE PART IV OTHER (NONE OVER $5K INDIVIDUALLY) 6 6968 SCHEDULE I, PART I, LINE 2: THE SCHOOL ONLY GRANTS FUNDS TO ORGANIZATIONS WELL-KNOWN TO THE SCHOOL. GENERALLY THESE ARE LOCAL ORGANIZATIONS IN WHOSE OPERATIONS SCHOOL PERSONNEL ARE DIRECTLY INVOLVED AS VOLUNTEERS. SCHEDULE I, PART III, DESCRIPTION OF NON-CASH ASSISTANCE: THE SCHOOL MAKES THE FOLLOWING GRANTS FOR NON-CASH SCHOLARSHIPS (TUITION REDUCTIONS). PASTOR'S RECOGNITION GRANTS ARE AWARDED BY A COMMITTEE BASED UPON THE PASTOR'S CHURCH, POSITION AND NUMBER OF CHILDREN IN THE SCHOOL. EMPLOYEE AUTOMATIC TUITION REMISSION, A 40% DISCOUNT OFF TUITION, IS AWARDED TO ALL FULL-TIME FACULTY AND ADMINISTRATORS. BENEVOLENT TUITION ASSISTANCE IS AWARDED BY A COMMITTEE BASED UPON DEMONSTRATED NEED THAT IS IN EXCESS OF THAT COVERED BY OTHER GRANTS AND CLASSIFICATION AS A MINISTER, MISSIONARY, MINORITY OR HARDSHIP CASE. OTHER TUITION ASSISTANCE IS AWARDED BASED UPON NEED. NEED IS DEFINED AS THE FAMILY'S TUITION LESS THE AMOUNT THE FAMILY IS ABLE TO PAY AS DETERMINED BY AN INDEPENDENT THIRD-PARTY SERVICE. X X X X 0 0 0 0 0 0 0 1 0 J BRYAN MILLER PRESIDENT 192005 0 3632 0 4329 0 0 0 29649 0 229615 0 0 0 PART I, LINE 7 EMPLOYEE OFFICERS RECEIVED REIMBURSEMENT PAYMENTS UNDER AN ACCOUNTABLE PLAN. GEOFF WALTERS HIGHLY COMPENSATED EMPLOYEE HOUSING X 25000 11098 0 1 1 11098 SCOTT ARNWINE TREASURER 4892 AUTOMATIC TUITION REMISSION ANDREW NEARN TRUSTEE 11000 TUITION ASSISTANCE KIM ARNWINE FAMILY MEMBER OF TRUSTEE 39696 EMPLOYEE COMPENSATION 0 ASHLEY NEARN FAMILY MEMBER OF TRUSTEE 5073 EMPLOYEE COMPENSATION 0 X 10 2525 SALE PRICE AT AUCTION X 2998 SALE PRICE AT AUCTION X 2 45435 MARKET X 20 1358 SALE PRICE AT AUCTION X HVAC SYSTEM/I 1 11250 SALE PRICE AT AUCTIO X VARIOUS 38 9971 SALE PRICE AT AUCTIO 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE (COMPRISED OF INDEPENDENT TRUSTEES) REVIEWS THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO A REQUIRED ANNUAL DISCLOSURE, OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE BEFOREHAND ANY POTENTIAL CONFLICTS OF INTEREST IN ANY TRANSACTION AND TO RECUSE THEMSELVES FROM VOTING ON ANY SUCH TRANSACTION. EACH WEEK THE SCHOOL'S BUSINESS MANAGER (TOP FINANCIAL OFFICER) REVIEWS TRANSACTIONS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL HAS 1 EMPLOYEE WHO IS AN OFFICER (AS DEFINED BY THE IRS) OR KEY EMPLOYEE: THE PRESIDENT (TOP MANAGEMENT OFFICIAL). EACH YEAR THE SCHOOL GATHERS COMPARABLE COMPENSATION DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, THE MEMPHIS ASSOCIATION OF INDEPENDENT SCHOOLS AND FORMS 990 ON GUIDESTAR.ORG FOR SIMILIAR POSITIONS AT SIMILIAR SCHOOLS. NEAR THE END OF EACH SCHOOL YEAR THE EXECUTIVE COMMITTEE (CONSISITING OF THE CHAIRMAN, VICE CHAIRMAN, SECRETARY AND TREASURER, ALL OF WHICH ARE UNCOMPENSATED TRUSTEES) EVALUATES THE HEAD OF SCHOOL AGAINST THE ANNUAL GOALS SET AT THE START OF THE YEAR. THE COMMITTEE MEETS IN EXECUTIVE SESSION TO REVIEW COMPARABLE COMPENSATION DATA, TO DETERMINE YEAR-END PERFORMANCE BONUSES, IF ANY, FOR THE HEAD OF SCHOOL AND TO SET HIS COMPENSATION AND BENEFITS FOR THE COMING YEAR. THE COMMITTEE DOCUMENTS THE MINUTES OF THE MEETING AND ITS DELIBERATIONS AND DECISIONS. THE COMPARABLE COMPENSATION DATA IS FILED WITH THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST THE SCHOOL PROVIDES AT NO CHARGE A COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND/OR AUDITED FINANCIAL STATEMENTS. THE EAGLE FOUNDATION OF MEMPHIS INC PO BOX 1030 CORDOVA TN 38088 208453749 SUPPORTING ORGANIZATION TN 501(C)(3) LINE 11A, I N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 EAGLE FOUNDATION OF MEMPHIS INC A 115851 COST