2015-01-30T14:51:06-06:00 2014-06-30 381337372 BEENE GARTER LLP 56 GRANDVILLE AVE SW SUITE 100 GRAND RAPIDS MI 495034036 990 2013-07-01 381880873 GRAND RAPIDS CHRISTIAN SCHOOLS GRAN 6165746000 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 JIM PRIMUS CHIEF FINANCIAL OFFICER 6165746000 2015-01-24 1 MARGARET W BISHOP CPA P00295096 6162355200 2013 2016-03-07 17:11:31Z JIM PRIMUS 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 28456676 0 X WWW.GRCS.ORG X 1969 MI PREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY. 9 9 730 1300 47851 -119824 5214823 4593061 18178563 19244159 -154829 -661086 35906 1829 23274463 23177963 1996741 1941972 0 0 14175162 15056881 0 0 606019 7733592 9581833 23905495 26580686 -631032 -3402723 86379193 76813817 10112301 8514696 76266892 68299121 PREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY. 0 0 22924866 1941972 19215937 PROVIDE EDUCATION TO STUDENTS IN K-12 AND ENABLE THEM TO BECOME CONTRIBUTORS IN CONTEMPORARY SOCIETY. 22924866 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 89 0 1 730 1 1 1 0 0 0 0 1 1 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 MI X JIM PRIMUS 6165746000 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 JILL BIELEMA PRESIDENT 1.00 X X 0 0 0 NEIL KRAAY VICE PRESIDENT 1.00 X X 0 0 0 LARRY BOS JR TREASURER 1.00 X X 0 0 0 RITA BUITENDORP SECRETARY 1.00 X X 0 0 0 LORA COPLEY TRUSTEE 1.00 X 0 0 0 KIM FEDRIGO TRUSTEE 1.00 X 0 0 0 CANDANCE SMITH-KING TRUSTEE 1.00 X 0 0 0 SCOTT SIKKEMA TRUSTEE 1.00 X 0 0 0 KEVIN TOREN TRUSTEE 1.00 X 0 0 0 JIM PRIMUS CHIEF FINANCIAL OFFICER 40.00 X 104390 0 22845 THOMAS DEJONGE SUPERINTENDENT 40.00 X 129968 20000 15318 HOLLY WINDRAM CHIEF EDUCATION OFFICER 40.00 X 108297 0 22577 342655 20000 60740 4 0 0 0 ROCKFORD CONSTRUCTION 1090 36TH ST STE 620 GRAND RAPIDS MI 49508 CONSTRUCTION SERVICES 11390842 AMDG ARCHITECTS INC 25 COMMERCE SW GRAND RAPIDS MI 49503 ARCHITECT SERVICES 901278 STEVEN BOERSEMA 1501 HAWTHORNE HILLS CT ADA MI 49301 PROFESSIONAL SEMINARS 132064 BRIGHT FORMAT 5300 CORPORATE GROVE SE GRAND RAPIDS MI 49512 PRINTING SERVICE 114058 4 375365 1844847 2372849 5458 4593061 TUITION & FEES 611600 18989152 18989152 ATHLETIC PROGRAMS 611710 159989 159989 BUSINESS CONTRACT SERVICES 611710 66796 66796 EAGLE IMPACT LLC 713940 28222 28222 19244159 83088 0 83088 83088 83088 8838 669924 -661086 -661086 -661086 88117 375365 201829 -113712 -113712 4426589 4406960 19629 19629 MISCELLANEOUS 900099 12824 12824 12824 23177963 19215937 47851 -678886 1941972 1941972 409245 211620 100469 97156 11665773 10126091 1401054 138628 989235 872614 111124 5497 1147653 993082 148460 6111 844975 734953 101969 8053 45836 45836 39954 39954 61 61 85469 7462 78007 98008 98008 139751 101054 31960 6737 82140 82140 2017457 1461297 454249 101911 61319 45989 12264 3066 154001 154001 197515 122836 74679 63000 63000 4031617 3847537 153400 30680 143637 143637 SCHOOL & ATHLETIC PROGR 2079595 2078581 1014 CAMPAIGN & FUNDRAISING 208180 208180 BAD DEBTS 46121 46121 PROJECT UTILITY COSTS 31685 31685 56487 56487 26580686 22924866 3049801 606019 526264 15696011 8428726 838060 930779 135889 78151 160233 142963 99094063 32136858 69014104 66957205 8632 275993 86379193 76813817 5218285 555563 1025229 984440 3540000 6678996 328787 295697 10112301 8514696 X 48857043 61688483 27409849 6610638 76266892 68299121 86379193 76813817 X -3402723 -4565048 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3774136 3774136 78176340 23801824 54374516 10694374 6442412 4251962 6449213 1892622 4556591 66957205 ACCRUED POST RETIREMENT AND SEVERANCE LIABILITY 295697 295697 X PART X, LINE 2: THE 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL CLEARLY DESCRIBES ITS NON-DISCRIMINATORY POLICY THROUGH PROMOTION SPEECHES AND A POLICY HANDBOOK DISTRIBUTED BY THE SCHOOLS. GALA FOR TEACHING AND LEARNING 174470 138805 35665 41735 51099 CIRCLE OF FRIENDS 129865 127825 2040 3606 11638 5 159147 108735 50412 5500 7887 39224 41140 463482 375365 88117 5500 7887 84565 103877 201829 -113712 1 TUITION ASSISTANCE TO STUDENTS AND FAMILIES ATTENDING GRAND RAPIDS CHRISTIAN SCHOOLS 585 1941972 FAIR VALUE OF TUITION REDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS. PART I, LINE 2: AWARDS TO INDIVIDUALS FOR TUITION ASSISTANCE ARE MONITORED THROUGH THE GRAND RAPIDS CHRISTIAN SCHOOLS' ENROLLMENT AND ASSISTANCE ELIBILITY POLICIES. FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990 BEFORE IT IS FILED WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE 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 15 COMPENSATION FOR OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AND INDEPENDENT INFORMATION. FORM 990, PART VI, SECTION C, LINE 19 THE 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 9 THIS AMOUNT REFLECTS THE NET ASSETS TRANSFERRED TO GRCS EAGLE IMPACT UPON ITS INCORPORATION AS A SEPARATE LEGAL 501(C)(3) SUPPORTING ORGANIZATION. EAGLE IMPACT LLC 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 263292399 RENTAL OF ICE ARENA MI GRAND RAPIDS CHRISTIAN SCHOOLS EAGLE TRIP LLC 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 455514478 SALE OF GIFT CARDS MI GRAND RAPIDS CHRISTIAN SCHOOLS GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 237017305 REDUCE COST OF EDUCATION FOR STUDENTS OF GRAND RAPIDS CHRISTIAN SCHOOLS MI 501(C)(3) SCHEDULE A LINE 11C GRAND RAPIDS CHRISTIAN SCHOOLS 0 GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE 2929 29TH STREET SE GRAND RAPIDS MI 49512 200092144 REDUCE COST OF EDUCATION FOR STUDENTS ATTENDING LOCAL CHRISTIAN SCHOOLS MI 501(C)(3) SCHEDULE A LINE 11C GRAND RAPIDS CHRISTIAN SCHOOLS 0 GRCS EAGLE IMPACT 2600 VILLAGE DRIVE SE GRAND RAPIDS MI 49506 463033152 RENTAL OF ICE ARENA MI 501(C)(3) SCHEDULE A LINE 11C GRAND RAPIDS CHRISTIAN SCHOOLS 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 1 0 GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION C 1370771 CASH AMOUNTS OF GRANTS RECEIVED GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE C 474076 CASH AMOUNTS OF GRANTS RECEIVED GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION Q 100000 CASH REIMBURSEMENT OF EXPENSES GRCS EAGLE IMPACT B 4565048 TRANSFER OF NET ASSETS GRCS EAGLE IMPACT B 63000 CASH AMOUNTS OF SUPPORT PROVIDED GRCS EAGLE IMPACT O 2601518 CASH PAID FOR PAYROLL GRCS EAGLE IMPACT Q 135715 CASH REIMBURSEMENT OF WAGES PAID