FURP.ORG / PUBLIC DATA EXPLORER

GRAND RAPIDS CHRISTIAN SCHOOLS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
GRAND RAPIDS CHRISTIAN SCHOOLS (EIN 38-1880873)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-01-30
IRS object ID
201530309349301308
Schema version
2013v4.0
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)
Return2015-01-30T14:51:06-06:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN381337372PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BEENE GARTER LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line156 GRANDVILLE AVE SW SUITE 100AddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code495034036ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN381880873EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GRAND RAPIDS CHRISTIAN SCHOOLSBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlGRANBusinessNameControlTxt
Phone6165746000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJIM PRIMUSPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone6165746000PhoneNum
Signature2015-01-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARGARET W BISHOP CPAPreparerPersonNm
PTINP00295096PTIN
Phone6162355200PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJIM PRIMUSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$28,456,676GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GRCS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1969FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee730TotalEmployeeCnt
Total Volunteers1300TotalVolunteersCnt
Total Gross UBI$47,851TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$119,824NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,214,823PYContributionsGrantsAmt
CY Contributions Grants$4,593,061CYContributionsGrantsAmt
PY Program Service Revenue$18,178,563PYProgramServiceRevenueAmt
CY Program Service Revenue$19,244,159CYProgramServiceRevenueAmt
PY Investment Income-$154,829PYInvestmentIncomeAmt
CY Investment Income-$661,086CYInvestmentIncomeAmt
PY Other Revenue$35,906PYOtherRevenueAmt
CY Other Revenue$1,829CYOtherRevenueAmt
PY Total Revenue$23,274,463PYTotalRevenueAmt
CY Total Revenue$23,177,963CYTotalRevenueAmt
PY Grants And Similar Paid$1,996,741PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,941,972CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$14,175,162PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,056,881CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$606,019CYTotalFundraisingExpenseAmt
PY Other Expenses$7,733,592PYOtherExpensesAmt
CY Other Expenses$9,581,833CYOtherExpensesAmt
PY Total Expenses$23,905,495PYTotalExpensesAmt
CY Total Expenses$26,580,686CYTotalExpensesAmt
PY Revenues Less Expenses-$631,032PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,402,723CYRevenuesLessExpensesAmt
Total Assets BOY$86,379,193TotalAssetsBOYAmt
Total Assets EOY$76,813,817TotalAssetsEOYAmt
Total Liabilities BOY$10,112,301TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,514,696TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$76,266,892NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$68,299,121NetAssetsOrFundBalancesEOYAmt
MissionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$22,924,866ExpenseAmt
Grant$1,941,972GrantAmt
Revenue$19,215,937RevenueAmt
DescPROVIDE EDUCATION TO STUDENTS IN K-12 AND ENABLE THEM TO BECOME CONTRIBUTORS IN CONTEMPORARY SOCIETY.Desc
Total Program Service Expenses$22,924,866TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document89IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee730EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JIM PRIMUSBusinessNameLine1
FieldValueIRS element (for citing)
Phone6165746000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JILL BIELEMA
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
NEIL KRAAY
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LARRY BOS JR
TREASURER1.00Yes (X)Yes (X)$0$0$0
RITA BUITENDORP
SECRETARY1.00Yes (X)Yes (X)$0$0$0
LORA COPLEY
TRUSTEE1.00Yes (X)$0$0$0
KIM FEDRIGO
TRUSTEE1.00Yes (X)$0$0$0
CANDANCE SMITH-KING
TRUSTEE1.00Yes (X)$0$0$0
SCOTT SIKKEMA
TRUSTEE1.00Yes (X)$0$0$0
KEVIN TOREN
TRUSTEE1.00Yes (X)$0$0$0
JIM PRIMUS
CHIEF FINANCIAL OFFICER40.00Yes (X)$104,390$0$22,845
THOMAS DEJONGE
SUPERINTENDENT40.00Yes (X)$129,968$20,000$15,318
HOLLY WINDRAM
CHIEF EDUCATION OFFICER40.00$108,297$0$22,577Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$342,655TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$20,000TotReportableCompRltdOrgAmt
Total Other Compensation$60,740TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
ROCKFORD CONSTRUCTION
1090 36TH ST STE 620GRAND RAPIDSMI49508CONSTRUCTION SERVICES$11,390,842
AMDG ARCHITECTS INC
25 COMMERCE SWGRAND RAPIDSMI49503ARCHITECT SERVICES$901,278
STEVEN BOERSEMA
1501 HAWTHORNE HILLS CTADAMI49301PROFESSIONAL SEMINARS$132,064
BRIGHT FORMAT
5300 CORPORATE GROVE SEGRAND RAPIDSMI49512PRINTING SERVICE$114,058
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Fundraising$375,365FundraisingAmt
Related Organizations$1,844,847RelatedOrganizationsAmt
All Other Contributions$2,372,849AllOtherContributionsAmt
Noncash Contributions$5,458NoncashContributionsAmt
Total Contributions$4,593,061TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
TUITION & FEES611600$18,989,152$18,989,152
ATHLETIC PROGRAMS611710$159,989$159,989
BUSINESS CONTRACT SERVICES611710$66,796$66,796
EAGLE IMPACT LLC713940$28,222$28,222
FieldValueIRS element (for citing)
Total Program Service Revenue$19,244,159TotalProgramServiceRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$83,088RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$83,088RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,088TotalRevenueColumnAmt
Exclusion$83,088ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$8,838OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$669,924OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$661,086OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$661,086TotalRevenueColumnAmt
Exclusion-$661,086ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$88,117FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$375,365ContriRptFundraisingEventAmt
Fundraising Direct Expenses$201,829FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$113,712TotalRevenueColumnAmt
Exclusion-$113,712ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$4,426,589GrossSalesOfInventoryAmt
Cost Of Goods Sold$4,406,960CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,629TotalRevenueColumnAmt
Unrelated Business Revenue$19,629UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$12,824TotalRevenueColumnAmt
Exclusion$12,824ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$12,824OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,177,963TotalRevenueColumnAmt
Related Or Exempt Func Income$19,215,937RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$47,851UnrelatedBusinessRevenueAmt
Exclusion-$678,886ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,941,972TotalAmt
Program Services$1,941,972ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$409,245TotalAmt
Program Services$211,620ProgramServicesAmt
Management And General$100,469ManagementAndGeneralAmt
Fundraising$97,156FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,665,773TotalAmt
Program Services$10,126,091ProgramServicesAmt
Management And General$1,401,054ManagementAndGeneralAmt
Fundraising$138,628FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$989,235TotalAmt
Program Services$872,614ProgramServicesAmt
Management And General$111,124ManagementAndGeneralAmt
Fundraising$5,497FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,147,653TotalAmt
Program Services$993,082ProgramServicesAmt
Management And General$148,460ManagementAndGeneralAmt
Fundraising$6,111FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$844,975TotalAmt
Program Services$734,953ProgramServicesAmt
Management And General$101,969ManagementAndGeneralAmt
Fundraising$8,053FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$45,836TotalAmt
Management And General$45,836ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,954TotalAmt
Management And General$39,954ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$61TotalAmt
Management And General$61ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$85,469TotalAmt
Program Services$7,462ProgramServicesAmt
Management And General$78,007ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$98,008TotalAmt
Management And General$98,008ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$139,751TotalAmt
Program Services$101,054ProgramServicesAmt
Management And General$31,960ManagementAndGeneralAmt
Fundraising$6,737FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$82,140TotalAmt
Program Services$82,140ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,017,457TotalAmt
Program Services$1,461,297ProgramServicesAmt
Management And General$454,249ManagementAndGeneralAmt
Fundraising$101,911FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$61,319TotalAmt
Program Services$45,989ProgramServicesAmt
Management And General$12,264ManagementAndGeneralAmt
Fundraising$3,066FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$154,001TotalAmt
Program Services$154,001ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$197,515TotalAmt
Program Services$122,836ProgramServicesAmt
Management And General$74,679ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$63,000TotalAmt
Management And General$63,000ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,031,617TotalAmt
Program Services$3,847,537ProgramServicesAmt
Management And General$153,400ManagementAndGeneralAmt
Fundraising$30,680FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$143,637TotalAmt
Program Services$143,637ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SCHOOL & ATHLETIC PROGR$2,079,595$2,078,581$1,014
CAMPAIGN & FUNDRAISING$208,180$208,180
BAD DEBTS$46,121$46,121
PROJECT UTILITY COSTS$31,685$31,685

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$56,487TotalAmt
Management And General$56,487ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$26,580,686TotalAmt
Program Services$22,924,866ProgramServicesAmt
Management And General$3,049,801ManagementAndGeneralAmt
Fundraising$606,019FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$526,264BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,696,011BOYAmt
EOY$8,428,726EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$838,060BOYAmt
EOY$930,779EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$135,889BOYAmt
EOY$78,151EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$160,233BOYAmt
EOY$142,963EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$99,094,063LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$32,136,858LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$69,014,104BOYAmt
EOY$66,957,205EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,632BOYAmt
EOY$275,993EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$86,379,193BOYAmt
EOY$76,813,817EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,218,285BOYAmt
EOY$555,563EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,025,229BOYAmt
EOY$984,440EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,540,000BOYAmt
EOY$6,678,996EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$328,787BOYAmt
EOY$295,697EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,112,301BOYAmt
EOY$8,514,696EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$48,857,043BOYAmt
EOY$61,688,483EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$27,409,849BOYAmt
EOY$6,610,638EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$76,266,892BOYAmt
EOY$68,299,121EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$86,379,193BOYAmt
EOY$76,813,817EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,402,723ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$4,565,048OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$3,774,136OtherCostOrOtherBasisAmt
Book Value$3,774,136BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$78,176,340OtherCostOrOtherBasisAmt
Depreciation$23,801,824DepreciationAmt
Book Value$54,374,516BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,694,374OtherCostOrOtherBasisAmt
Depreciation$6,442,412DepreciationAmt
Book Value$4,251,962BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,449,213OtherCostOrOtherBasisAmt
Depreciation$1,892,622DepreciationAmt
Book Value$4,556,591BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$66,957,205TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCRUED POST RETIREMENT AND SEVERANCE LIABILITYDesc
Amt$295,697Amt
FieldValueIRS element (for citing)
Total Liability$295,697TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE ENTITY AS A 501(C)(3) ORGANIZATION. ALTHOUGH GRAND RAPIDS CHRISTIAN SCHOOLS WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, THE EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME". SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES CERTAIN REVENUE DERIVED FROM THE RENTAL OF THE ICE HOCKEY ARENA, AS WELL AS THE SALE OF SCRIP. THERE WAS NO PROVISION FOR UNRELATED BUSINESS INCOME TAX RECORDED AND PAID FOR THE YEAR ENDED JUNE 30, 2014. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMIINATION. WITH LIMITED EXCEPTIONS, THE SCHOOLS ARE NO LONGER SUBJECT TO AUDITS BY FEDERAL AUTHORITIES FOR YEARS PRIOR TO 2010.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE SCHOOL CLEARLY DESCRIBES ITS NON-DISCRIMINATORY POLICY THROUGH PROMOTION SPEECHES AND A POLICY HANDBOOK DISTRIBUTED BY THE SCHOOLS.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1GALA FOR TEACHING AND LEARNINGNameOfEvent1Amt
Gross Receipts Event1$174,470GrossReceiptsEvent1Amt
Charitable Contri Event1$138,805CharitableContriEvent1Amt
Gross Revenue Event1$35,665GrossRevenueEvent1Amt
Food And Beverage Event1$41,735FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$51,099OtherDirectExpensesEvent1Amt
Name Of Event2CIRCLE OF FRIENDSNameOfEvent2Amt
Gross Receipts Event2$129,865GrossReceiptsEvent2Amt
Charitable Contri Event2$127,825CharitableContriEvent2Amt
Gross Revenue Event2$2,040GrossRevenueEvent2Amt
Food And Beverage Event2$3,606FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$11,638OtherDirectExpensesEvent2Amt
Other Events Total5OtherEventsTotalCnt
Gross Receipts Other Events$159,147GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$108,735CharitableContriOtherEventsAmt
Gross Revenue Other Events$50,412GrossRevenueOtherEventsAmt
Non Cash Prizes Other Events$5,500NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$7,887RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$39,224FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$41,140OthDirectExpnssOtherEventsAmt
Gross Receipts Total$463,482GrossReceiptsTotalAmt
Charitable Contributions Tot$375,365CharitableContributionsTotAmt
Gross Revenue Total Events$88,117GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$5,500NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$7,887RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$84,565FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$103,877OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$201,829DirectExpenseSummaryEventsAmt
Net Income Summary-$113,712NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeTUITION ASSISTANCE TO STUDENTS AND FAMILIES ATTENDING GRAND RAPIDS CHRISTIAN SCHOOLSGrantTypeTxt
Recipient585RecipientCnt
Non Cash Assistance$1,941,972NonCashAssistanceAmt
Valuation Method UsedFAIR VALUE OF TUITIONValuationMethodUsedDesc
Non Cash AssistanceREDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS.NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationAWARDS TO INDIVIDUALS FOR TUITION ASSISTANCE ARE MONITORED THROUGH THE GRAND RAPIDS CHRISTIAN SCHOOLS' ENROLLMENT AND ASSISTANCE ELIBILITY POLICIES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990 BEFORE IT IS FILED WITH IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S CONFLICT OF INTEREST POLICY STATES THAT ANY BOARD MEMBER, MANAGEMENT STAFF, OR PROFESSIONAL STAFF WHO KNOWS OR HAS REASON TO KNOW OF HIS OR HER INTEREST IN A PROHIBITED TRANSACTION MUST DISCLOSE HIS OR HER INTEREST BEFORE OR DURING THE NEXT MEETING OF THE BOARD OF DIRECTORS AFTER HE OR SHE LEARNS OF HIS OR HER INTEREST. THE BOARD OF DIRECTORS HAS THE SOLE RESPONSIBILITY AND POWER TO ENFORCE THE CONFLICT OF INTEREST POLICY AND MAY CENSOR OR DISMISS ANY PERSON WHO WILLFULLY VIOLATES ITS TERMS. THE BOARD OF DIRECTORS MAY PURSUE ANY REMEDY AVAILABLE AT LAW, INCLUDING A SUIT TO RECOVER DAMAGES, VOIDING A TRANSACTION, OR BOTH.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AND INDEPENDENT INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19THE GRAND RAPIDS CHRISTIAN SCHOOLS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE.
FORM 990, PART XI, LINE 9:CAPITAL CONTRIBUTION OF NET ASSETS TO A RELATED ENTITY -4,565,048.
FORM 990, PART XI, LINE 9THIS AMOUNT REFLECTS THE NET ASSETS TRANSFERRED TO GRCS EAGLE IMPACT UPON ITS INCORPORATION AS A SEPARATE LEGAL 501(C)(3) SUPPORTING ORGANIZATION.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
EAGLE IMPACT LLC
1508 ALEXANDER ST SEGRAND RAPIDSMI49506263292399RENTAL OF ICE ARENAMIGRAND RAPIDS CHRISTIAN SCHOOLS
EAGLE TRIP LLC
1508 ALEXANDER ST SEGRAND RAPIDSMI49506455514478SALE OF GIFT CARDSMIGRAND RAPIDS CHRISTIAN SCHOOLS

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrganizationControlledOrganizationInd
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
1508 ALEXANDER ST SEGRAND RAPIDSMI49506237017305REDUCE COST OF EDUCATION FOR STUDENTS OF GRAND RAPIDS CHRISTIAN SCHOOLSMI501(C)(3)SCHEDULE A LINE 11CGRAND RAPIDS CHRISTIAN SCHOOLS0
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
2929 29TH STREET SEGRAND RAPIDSMI49512200092144REDUCE COST OF EDUCATION FOR STUDENTS ATTENDING LOCAL CHRISTIAN SCHOOLSMI501(C)(3)SCHEDULE A LINE 11CGRAND RAPIDS CHRISTIAN SCHOOLS0
GRCS EAGLE IMPACT
2600 VILLAGE DRIVE SEGRAND RAPIDSMI49506463033152RENTAL OF ICE ARENAMI501(C)(3)SCHEDULE A LINE 11CGRAND RAPIDS CHRISTIAN SCHOOLS0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (7 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
C$1,370,771CASH AMOUNTS OF GRANTS RECEIVED
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
C$474,076CASH AMOUNTS OF GRANTS RECEIVED
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
Q$100,000CASH REIMBURSEMENT OF EXPENSES
GRCS EAGLE IMPACT
B$4,565,048TRANSFER OF NET ASSETS
GRCS EAGLE IMPACT
B$63,000CASH AMOUNTS OF SUPPORT PROVIDED
GRCS EAGLE IMPACT
O$2,601,518CASH PAID FOR PAYROLL
GRCS EAGLE IMPACT
Q$135,715CASH REIMBURSEMENT OF WAGES PAID