LAKELAND CHRISTIAN SCHOOL INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LAKELAND CHRISTIAN SCHOOL INC (EIN 59-0730067)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-24
- IRS object ID
- 201413289349300651
- Schema version
- 2013v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-24T09:58:33-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 402 SOUTH KENTUCKY AVENUE SUITE 600 | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590730067 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKELAND CHRISTIAN SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 8636882771 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33803 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SLIGH | PersonNm |
| Person Title | HEADMASTER | PersonTitleTxt |
| Phone | 8636882771 | PhoneNum |
| Signature | 2014-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TORI LEHMAN | PreparerPersonNm |
| PTIN | P00313085 | PTIN |
| Phone | 8636805600 | PhoneNum |
| Preparation | 2014-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL SLIGH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33803 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,570,891 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LCSONLINE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 220 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,131,693 | PYContributionsGrantsAmt |
| CY Contributions Grants | $650,684 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,034,000 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,698,231 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31,362 | PYInvestmentIncomeAmt |
| CY Investment Income | $87,111 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,077 | PYOtherRevenueAmt |
| CY Other Revenue | $75,688 | CYOtherRevenueAmt |
| PY Total Revenue | $12,226,132 | PYTotalRevenueAmt |
| CY Total Revenue | $11,511,714 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $466,512 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,235,107 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,633,537 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,551,502 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $35,701 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $12,514 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,903,185 | PYOtherExpensesAmt |
| CY Other Expenses | $4,048,634 | CYOtherExpensesAmt |
| PY Total Expenses | $11,038,935 | PYTotalExpensesAmt |
| CY Total Expenses | $11,835,243 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,187,197 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$323,529 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $30,751,336 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,307,828 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,741,641 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,222,640 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,009,695 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,085,188 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,888,022 | ExpenseAmt |
| Grant | $1,235,107 | GrantAmt |
| Revenue | $10,698,231 | RevenueAmt |
| Desc | LAKELAND CHRISTIAN SCHOOL IS ONE OF THE NATION'S PREMIER PRIVATE CHRISTIAN SCHOOLS. THE INSTITUTION WAS FOUNDED IN 1954 AND HAS NEARLY 1,100 STUDENTS, MAKING IT ONE OF THE OLDEST AND LARGEST NON-PUBLIC K4-12TH GRADE SCHOOLS IN WEST CENTRAL FLORIDA. HALLMARKS OF LCS INCLUDE CHALLENGING ACADEMICS, CHAMPIONSHIP ATHLETICS, AND AWARD-WINNING FINE ARTS. THE SCHOOL'S PRIMARY DISTINCTIVE, THOUGH, IS THE BIBLICAL WORLDVIEW THAT PERMEATES EVERY FACET OF SCHOOL LIFE. LCS IS NON-DENOMINATIONAL, AND SCHOOL FAMILIES REPRESENT MORE THAN 160 LOCAL CHURCHES. CONTINUED ON SCHEDULE OLCS IS GOVERNED BY A 13-MEMBER BOARD OF DIRECTORS AND IS ACCREDITED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI), THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS (SACS), THE FLORIDA COUNCIL OF INDEPENDENT SCHOOLS (FCIS), AND THE FLORIDA KINDERGARTEN COUNCIL (FKC).ALL FACULTY MEMBERS MAINTAIN PROFESSIONAL CERTIFICATION IN THEIR FIELDS. THE STUDENT-TO-FACULTY RATIO IS 15:1. THIRTY-TWO PERCENT OF THE FACULTY HOLD MASTER'S DEGREES AND 40% HAVE TAUGHT AT LCS FOR 10 YEARS OR MORE.THE TEST SCORES OF LCS STUDENTS CONSISTENTLY EXCEED LOCAL, STATE, AND NATIONAL AVERAGES. LCS OFFERS 38 ADVANCED PLACEMENT AND HONORS COURSES AND 95% OF ITS GRADUATES PURSUE COLLEGE.THE SCHOOL PROVIDES 40 ATHLETIC TEAMS, IN 14 SPORTS, FOR GRADES SIX THROUGH TWELVE. LCS HAS WON 20 STATE TITLES AND HAS CAPTURED 19 RUNNER-UP AWARDS. SIXTY-FIVE PERCENT OF SECONDARY STUDENTS PARTICIPATE IN ATHLETICS.THE OUTSTANDING FINE ARTS PROGRAM ENCOMPASSES NEARLY 500 STUDENTS. THE SCHOOL PRODUCES A MAJOR MUSICAL EACH YEAR, INCLUDING STUDENTS FROM ACROSS GRADE LEVELS. LCS ALSO PROVIDES PRIVATE PIANO LESSONS FOR MORE THAN 200 STUDENTS. THE BAND AND CHOIR PROGRAMS CONSISTENTLY GARNER STATEWIDE HONORS. | Desc |
| Total Program Service Expenses | $10,888,022 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 220 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN DOUGLASS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8636882771 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 FOREST PARK STREET | AddressLine1 |
| City | LAKELAND | City |
| State | FL | State |
| ZIP Code | 33803 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MR KEVIN KNOWLTON | ||||||
| CHAIRMEN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MR DAN GREEN | ||||||
| VICE-CHAIRMEN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MRS PAYTON ALBRITTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MRS KRISTEN BOLTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR DAN DELANGE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR DAVID MILLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR JAY MUELLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR BILL MUTZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR DEAN NEDERVELD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MRS BETH PATTESON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR CORY PETCOFF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR STEVE SLIGH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR JOHN O TUCKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR JIM WILBANKS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR MICHAEL SLIGH | ||||||
| HEADMASTER | 40.00 | Yes (X) | $112,113 | $0 | $20,613 | |
| MR JOHN DOUGLAS | ||||||
| BUSINESS MANAGER | 40.00 | Yes (X) | $76,912 | $0 | $14,166 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $189,025 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $34,779 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $54,519 | FundraisingAmt |
| All Other Contributions | $596,165 | AllOtherContributionsAmt |
| Noncash Contributions | $40,744 | NoncashContributionsAmt |
| Total Contributions | $650,684 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611110 | $9,540,204 | $9,540,204 |
| FOOD SERVICES | 611110 | $419,736 | $419,736 |
| CLUB AND CLASS | 611110 | $380,319 | $380,319 |
| ATHLETICS | 611110 | $357,972 | $357,972 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,698,231 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,442 | TotalRevenueColumnAmt |
| Exclusion | $94,442 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,331 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$7,331 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,331 | TotalRevenueColumnAmt |
| Exclusion | -$7,331 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $51,424 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $54,519 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $51,846 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$422 | TotalRevenueColumnAmt |
| Exclusion | -$422 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $76,110 | TotalRevenueColumnAmt |
| Exclusion | $76,110 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $76,110 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,511,714 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,698,231 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $162,799 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,235,107 | TotalAmt |
| Program Services | $1,235,107 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,699 | TotalAmt |
| Program Services | $209,429 | ProgramServicesAmt |
| Management And General | $23,270 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,197,906 | TotalAmt |
| Program Services | $4,678,115 | ProgramServicesAmt |
| Management And General | $519,791 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,036 | TotalAmt |
| Program Services | $115,232 | ProgramServicesAmt |
| Management And General | $12,804 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600,454 | TotalAmt |
| Program Services | $540,409 | ProgramServicesAmt |
| Management And General | $60,045 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,407 | TotalAmt |
| Program Services | $353,166 | ProgramServicesAmt |
| Management And General | $39,241 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,650 | TotalAmt |
| Management And General | $31,650 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,802 | TotalAmt |
| Program Services | $54,722 | ProgramServicesAmt |
| Management And General | $6,080 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,542 | TotalAmt |
| Program Services | $297,488 | ProgramServicesAmt |
| Management And General | $33,054 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,823 | TotalAmt |
| Program Services | $88,041 | ProgramServicesAmt |
| Management And General | $9,782 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $677,686 | TotalAmt |
| Program Services | $609,917 | ProgramServicesAmt |
| Management And General | $67,769 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,284 | TotalAmt |
| Program Services | $51,556 | ProgramServicesAmt |
| Management And General | $5,728 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,690 | TotalAmt |
| Program Services | $74,421 | ProgramServicesAmt |
| Management And General | $8,269 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,157 | TotalAmt |
| Program Services | $30,157 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $985,852 | TotalAmt |
| Program Services | $887,267 | ProgramServicesAmt |
| Management And General | $98,585 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,391 | TotalAmt |
| Program Services | $167,752 | ProgramServicesAmt |
| Management And General | $18,639 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| PROGRAM EXPENSES | $1,414,132 | $1,414,132 | |
| YEARBOOK | $68,830 | $68,830 | |
| DEVELOPMENT AND ADVANCE | $24,795 | $12,281 | $12,514 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,835,243 | TotalAmt |
| Program Services | $10,888,022 | ProgramServicesAmt |
| Management And General | $934,707 | ManagementAndGeneralAmt |
| Fundraising | $12,514 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,489 | BOYAmt |
| EOY | $419,114 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,475,170 | BOYAmt |
| EOY | $489,017 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,806,338 | BOYAmt |
| EOY | $543,544 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,055 | BOYAmt |
| EOY | $61,456 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,426 | BOYAmt |
| EOY | $9,260 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $31,249,393 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,905,986 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,175,014 | BOYAmt |
| EOY | $22,343,407 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,129,844 | BOYAmt |
| EOY | $4,442,030 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,751,336 | BOYAmt |
| EOY | $28,307,828 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $772,528 | BOYAmt |
| EOY | $897,343 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,113 | BOYAmt |
| EOY | $325,297 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,700,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,741,641 | BOYAmt |
| EOY | $1,222,640 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,620,008 | BOYAmt |
| EOY | $26,722,611 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,389,687 | BOYAmt |
| EOY | $362,577 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,009,695 | BOYAmt |
| EOY | $27,085,188 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,751,336 | BOYAmt |
| EOY | $28,307,828 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$323,529 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $505,200 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$106,178 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,256,193 | OtherCostOrOtherBasisAmt |
| Book Value | $1,256,193 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,914,831 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,620,682 | DepreciationAmt |
| Book Value | $20,294,149 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,284,192 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,791,960 | DepreciationAmt |
| Book Value | $492,232 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $794,177 | OtherCostOrOtherBasisAmt |
| Depreciation | $493,344 | DepreciationAmt |
| Book Value | $300,833 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,343,407 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,792,909 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $505,200 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $11,102 | OtherRevenueAmt |
| Revenue Not Reported | $516,302 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,276,607 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,235,107 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,235,107 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,511,714 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,717,416 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $117,280 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $117,280 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,600,136 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,235,107 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,235,107 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,835,243 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | LAKELAND CHRISTIAN SCHOOL, INC. OPERATES AS A NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE OF FLORIDA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE SCHOOL'S TAX RETURNS FOR THE FISCAL YEARS 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING COSTS 11,102. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND DISCOUNTS 1,235,107. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING COSTS 11,102. PLEDGE WRITE OFFS 350. BAD DEBT EXPENSE 105,828. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND DISCOUNTS 1,235,107. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | NEWSPAPER ADVERTISEMENTS AND SCHOOL HANDBOOK PROVIDES INFORMATION ON ADMISSION POLICY. ADMISSION IS NOT BASED ON RACE, COLOR OR ETHNIC ORIGIN. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1Amt |
| Gross Receipts Event1 | $105,943 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $54,519 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $51,424 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $40,744 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $1,871 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,319 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $6,912 | EntertainmentEvent1Amt |
| Gross Receipts Total | $105,943 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $54,519 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $51,424 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $40,744 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,871 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,319 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $6,912 | EntertainmentTotalEventsAmt |
| Direct Expense Summary Events | $51,846 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$422 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| FINANCIAL AID FOR STUDENTS | 178 | $577,342 | CASH VALUE | TUITION DISCOUNTS |
| TUITION DISCOUNTS FOR EMPLOYEES | 64 | $657,765 | CASH VALUE | TUITION DISCOUNTS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION USES A THIRD PARTY, FAMILY FINANCIAL NEEDS ASSESSMENT, TO ASSIST IN THE PROCESS OF SELECTING APPLICANTS FOR FINANCIAL AID. FINANCIAL AID PACKETS ARE FILLED OUT BY FAMILIES AND SENT IN TO THE THIRD PARTY FOR ANALYSIS. THE THIRD PARTY ASSESSES THE NEED BASED ON ALL THE APPLICANTS AND RESPONDS WITH RECOMMENDATIONS TO THE ORGANIZATION. THE FINANCE COMMITTEE MEETS AND ALLOCATES THE BUDGETED FINANCIAL AID TO THE PERCENTAGE OF FINANCIAL NEED BASED ON THE THIRD PARTY ASSESSMENT. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | AUCTION ITEMS | Desc |
| Contribution | 121 | ContributionCnt |
| Noncash Contributions Rpt F990 | $40,744 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | STEVE SLIGH (DIRECTOR) AND MICHAEL SLIGH (HEADMASTER) ARE BROTHERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE LAKELAND CHRISTIAN SCHOOL BOARD OF DIRECTORS ARE EACH EMAILED A COPY OF FORM 990 FOR THEIR REVIEW AND ASKED TO RESPOND IF THEY HAVE ANY COMMENTS OR CONCERNS. THE 990 IS ALSO REVIEWED BY THE HEADMASTER AND THE BUSINESS MANAGER BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | AN INTERESTED PERSON HAS THE DUTY TO DISCLOSE ANY EXISTENCE OF FINANCIAL INTEREST AND ALL MATERIAL FACTS. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF THE CONFLICT IS DISCUSSED AND VOTED UPON. IF THERE IS REASONABLE CAUSE THAT SOMEONE HAS FAILED TO DISCLOSE A CONFLICT THEY WILL BE INFORMED AND BE AFFORDED AN OPPORTUNITY TO GIVE AN EXPLANATION. IF IT IS DETERMINED THAT THEY DID FAIL TO DISCLOSE A CONFLICT APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. PERIODIC REVIEWS WILL BE CONDUCTED TO ENSURE COMPLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15A | EXECUTIVE SALARY ADJUSTMENTS ARE MADE AFTER DELIBERATION BY THE BOARD OF DIRECTORS IN EXECUTIVE SESSION AND THE CHANGES ARE COMMUNICATED TO THE EXECUTIVES BY THE BOARD CHAIR. SCOPE OF RESPONSIBILITIES AND PERFORMANCE ARE TAKEN INTO CONSIDERATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | PLEDGE WRITE-OFFS/BAD DEBT -106,178. |
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