2015-01-28T10:08:52-08:00 2014-08-31 Savage & Company 8441 N Millbrook Ave Suite 101 Fresno CA 93720 990 2013-09-01 942415182 FRESNO CHRISTIAN SCHOOLS FRES 5592991695 7280 N CEDAR AVENUE FRESNO CA 93720 JOE MCKENRY Secty/Treasurer 2015-01-28 true Ken W Savage CPA P00703357 5592563601 X 2013 2016-03-07 17:11:31Z PASTOR MIKE BRUTON 7280 N CEDAR AVE CLOVIS CA 93720 3726598 false false X WWW.FRESNOCHRISTIAN.COM X 1977 CA EQUIP 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. 18 18 112 150 0 188859 169281 3558637 3400010 919 762 173494 24368 3921909 3594421 8426 1100 0 2539349 2441883 0 0 1335976 1193739 3883751 3636722 38158 -42301 3636726 3686983 2551001 2643559 1085725 1043424 EQUIP 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. false false 2847693 3400010 OPERATION OF A K-12 SCHOOL SERVING APPROXIMATELY 467 STUDENTS. 2847693 true true false false false false false false false false true false false false false true false true true false false false false false true false false false false false false false false false false false false false false false false false false false false false true false false false false true 4 0 false 112 true false false false false false false true true false 0 false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false X X LISA RAYNES 5592991695 7280 N CEDAR AVENUE FRESNO CA 93720 PASTOR MIKE BRUTON CHAIRMAN 2.00 0.00 X X 0 0 0 ROBERT BRADFORD Director 2.00 0.00 X 0 0 0 MARVELL FRENCH Director 2.00 0.00 X 0 0 0 JOE MCKENRY Secty/Treasurer 2.00 0.00 X X 0 0 0 PHIL HINTON Director 2.00 0.00 X 0 0 0 CHRIS SCHULTZ Director 2.00 0.00 X 0 0 0 HENRY LENGKEEK Director 2.00 0.00 X 0 0 0 DEBBIE SIEBERT FRMR SUPERINTEN 40.00 0.00 X X 100000 0 0 DRAKE KING VICE-CHAIR 2.00 0.00 X X 0 0 0 JAMES McKELVEY Director 2.00 0.00 X 0 0 0 JEREMY BROWN SUPERINTENDENT 40.00 0.00 X X 28500 0 0 CLAY RIDER Director 2.00 0.00 X 0 0 0 DEBBIE CIFRANIC Director 2.00 0.00 X 0 0 0 LARRY THOMPSON Director 2.00 0.00 X 0 0 0 PETE DEGROOT Director 2.00 0.00 X 0 0 0 JOAN CAROTHERS Director 2.00 0.00 X 0 0 0 RON KOOP Director 2.00 0.00 X 0 0 0 JEREMY VANDERLINDEN Director 2.00 0.00 X 0 0 0 128500 0 false false false 0 169281 169281 TUITION AND FEES 611600 3400010 3400010 3400010 762 762 0 0 0 0 232858 132177 100681 100681 0 0 CHG IN VALUE OF SPLIT-INT 900099 -84763 -84763 RENTAL INCOME 531190 8450 8450 -76313 3594421 3400010 25130 0 1100 1100 0 0 131424 131424 0 1915372 1671258 244114 392 392 245724 200975 44749 148971 121647 27324 0 0 25420 25420 0 0 0 0 6052 6052 36104 10411 25693 0 0 225505 223825 1680 0 0 240 240 56193 56193 0 169057 169057 24383 5248 19135 Books & Instructional material 132208 132208 Program expense-Athletics 94751 94751 Repairs & maint.-facilites 59957 59812 145 Music & Drama 58552 58552 305317 211713 93604 3636722 2847693 789029 0 X 271814 291596 701067 948035 107145 7382 36333 15675 0 0 0 0 102113 128154 4119769 1889579 2352158 2230190 0 0 0 0 66096 65951 3636726 3686983 13384 28957 976160 1091697 1561457 1522905 2551001 2643559 X 877983 713027 207742 330397 1085725 1043424 3636726 3686983 -42301 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 516307 516307 2615004 1176405 1438599 315219 143890 171329 401422 316973 84449 271817 252311 19506 2230190 X Part X : FIN48 Footnote The 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, 2013, 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 2008 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. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized POLICY 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 X X X X false AUCTION 101310 101310 14365 SCRIP 71805 71805 71222 2 58556 58556 46215 231671 231671 131802 131802 99869 Form 990, Part VI, Line 11b: Form 990 Review Process FORM 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 Conflicts CONFLICT 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 Management THE 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 Employees 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 19: Other Organization Documents Publicly Available EXEMPT ORGANIZATION RETURNS ARE AVAILABLE AT GUIDESTAR.ORG AND UPON REQUEST.GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. FRESNO CHRISTIAN SCHOOLS ED FOUNDATION 7280 N CEDAR AVE FRESNO CA 93720 770356708 CSO IN SUPPORT OF FRESNO CHRISTIAN SCHOOLS CA 501(C)(3) CSO, TYPE 1 NA false false false false false false false false false false false false false false false false false false false false