COMMUNITY CHRISTIAN SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY CHRISTIAN SCHOOL (EIN 71-0757945)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-08-16
IRS object ID
201522299349304472
Schema version
2014v5.0
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)
Return2015-08-16T15:09:15-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN710809470PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARY M SCHWARTZ CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 ROLLING RIVER LNAddressLine1Txt
CityRussellvilleCityNm
State AbbreviationARStateAbbreviationCd
ZIP72802ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN710757945EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY CHRISTIAN SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1786AddressLine1Txt
CityRUSSELLVILLECityNm
State AbbreviationARStateAbbreviationCd
ZIP72811ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT BOONEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4799681429PhoneNum
Signature2015-08-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY M SCHWARTZPreparerPersonNm
PTINP00411894PTIN
Phone4799685004PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT BOONEPrincipalOfficerNm
Gross Receipts$392,358GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.RUSSELLVILLECCS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateARLegalDomicileStateCd
Activity Or MissionPRIVATE SCHOOLActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee27TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$15,258PYContributionsGrantsAmt
CY Contributions Grants$22,864CYContributionsGrantsAmt
PY Program Service Revenue$266,289PYProgramServiceRevenueAmt
CY Program Service Revenue$337,985CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$20,739PYOtherRevenueAmt
CY Other Revenue$14,565CYOtherRevenueAmt
PY Total Revenue$302,286PYTotalRevenueAmt
CY Total Revenue$375,414CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$197,217PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$254,631CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$94,335PYOtherExpensesAmt
CY Other Expenses$126,382CYOtherExpensesAmt
PY Total Expenses$291,552PYTotalExpensesAmt
CY Total Expenses$381,013CYTotalExpensesAmt
PY Revenues Less Expenses$10,734PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,599CYRevenuesLessExpensesAmt
Total Assets BOY$17,150TotalAssetsBOYAmt
Total Assets EOY$12,454TotalAssetsEOYAmt
Total Liabilities BOY$4,722TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,653TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,428NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,801NetAssetsOrFundBalancesEOYAmt
MissionPRIVATE SCHOOLMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$371,310ExpenseAmt
DescPRIVATE SCHOOL SERVING APPROXIMATELY 98 STUDENTS K THROUGH 12TH GRADEDesc
Total Program Service Expenses$371,310TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
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
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonYes (true)GrantToRelatedPersonInd
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 EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee27EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
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
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCOMMUNITY CHRISTIAN SCHOOLPersonNm
Phone4799681429PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1786AddressLine1Txt
CityRUSSELLVILLECityNm
State AbbreviationARStateAbbreviationCd
ZIP72811ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
SCOTT BOONE
PRESIDENT2.000.00Yes (X)Yes (X)$0$0$0
REBECCA PARTAIN
PRINCIPAL40.000.00Yes (X)$36,925$0$0Yes (X)
SUSAN WOODARD
TREASURER2.000.00Yes (X)Yes (X)$0$0$0
JERRY TERRELL II
MEMBER1.000.00Yes (X)$0$0$0
STEPHEN BAKER
SECRETARY2.000.00Yes (X)Yes (X)$0$0$0
SHAWN PARTAIN
MEMBER1.000.00Yes (X)$0$0$0
ERIC RIGGS
MEMBER1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$36,925TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$22,864AllOtherContributionsAmt
Total Contributions$22,864TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611600$295,126$295,126
LUNCHOTHER SALES900099$27,435$27,435
ACTIVITIES RECEIPTS900099$13,403$13,403
REBATESREFUNDS900099$2,021$2,021
FieldValueIRS element (for citing)
Total Program Service Revenue$337,985TotalProgramServiceRevenueAmt
Fundraising Gross Income$31,509FundraisingGrossIncomeAmt
Fundraising Direct Expenses$16,944FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,565TotalRevenueColumnAmt
Exclusion$14,565ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$375,414TotalRevenueColumnAmt
Related Or Exempt Func Income$337,985RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$14,565ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$36,925TotalAmt
Program Services$36,925ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$199,611TotalAmt
Program Services$199,611ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,095TotalAmt
Program Services$18,095ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$750TotalAmt
Management And General$750ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$822TotalAmt
Management And General$822ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$924TotalAmt
Program Services$924ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,360TotalAmt
Program Services$2,229ProgramServicesAmt
Management And General$8,131ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$28,544TotalAmt
Program Services$28,544ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$334TotalAmt
Program Services$334ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,864TotalAmt
Program Services$1,864ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,039TotalAmt
Program Services$3,039ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
FEES MAINT AND MISC$6,414$6,414
EDUC MAT PROGRAMS SPORTS$55,839$55,839
LUNCHES TSHIRTS ETC$15,939$15,939
STORAGE BLDG RENT OTHER$1,553$1,553

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$381,013TotalAmt
Program Services$371,310ProgramServicesAmt
Management And General$9,703ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$17,150BOYAmt
EOY$12,454EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$17,150BOYAmt
EOY$12,454EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,722BOYAmt
EOY$5,653EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,722BOYAmt
EOY$5,653EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$12,428BOYAmt
EOY$6,801EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,428BOYAmt
EOY$6,801EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,150BOYAmt
EOY$12,454EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,599ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$28PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

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

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CHRSTMS PROGEvent1Nm
Gross Receipts Event1$6,378GrossReceiptsEvent1Amt
Charitable Contri Event1$1,030CharitableContriEvent1Amt
Gross Revenue Event1$5,348GrossRevenueEvent1Amt
Food And Beverage Event1$2,123FoodAndBeverageEvent1Amt
Gross Receipts Total$6,378GrossReceiptsTotalAmt
Charitable Contributions Tot$1,030CharitableContributionsTotAmt
Gross Revenue Total Events$5,348GrossRevenueTotalEventsAmt
Food And Beverage Total Events$2,123FoodAndBeverageTotalEventsAmt
Direct Expense Summary Events$2,123DirectExpenseSummaryEventsAmt
Net Income Summary$3,225NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonTUITION WAIVERPersonNm
Relationship With OrgINTERESTED PERSONRelationshipWithOrgTxt
Type Of AssistanceTUITION WAIVEDTypeOfAssistanceTxt
Assistance PurposeFULL TIME EMPLOYEE BENEFITAssistancePurposeTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2SHAWN PARTAIN, BOARD MEMBER - REBECCA PARTAIN, KEY EMPLOYEE - FAMILY RELATIONSHIP
Form 990 governing body review Part VI line 11A COPY OF THE FORM 990 WAS MADE AVAILABLE TO THE BOARD PRIOR TO FILING.
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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