2014-11-24T09:58:33-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 402 SOUTH KENTUCKY AVENUE SUITE 600 LAKELAND FL 33801 990 2013-07-01 590730067 LAKELAND CHRISTIAN SCHOOL INC LAKE 8636882771 1111 FOREST PARK STREET LAKELAND FL 33803 MICHAEL SLIGH HEADMASTER 8636882771 2014-11-14 1 TORI LEHMAN P00313085 8636805600 2014-11-12 2013 2015-11-30 17:44:51Z MICHAEL SLIGH 1111 FOREST PARK STREET LAKELAND FL 33803 11570891 0 X WWW.LCSONLINE.ORG X 1954 FL TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. 14 14 220 80 0 0 2131693 650684 10034000 10698231 31362 87111 29077 75688 12226132 11511714 466512 1235107 0 0 6633537 6551502 35701 0 12514 3903185 4048634 11038935 11835243 1187197 -323529 30751336 28307828 3741641 1222640 27009695 27085188 X TO PROVIDE INDEPENDENT DAY SCHOOL EDUCATION FOR GRADES K4-12. 0 0 10888022 1235107 10698231 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. 10888022 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 220 1 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X X JOHN DOUGLASS 8636882771 1111 FOREST PARK STREET LAKELAND FL 33803 MR KEVIN KNOWLTON CHAIRMEN 1.00 X X 0 0 0 MR DAN GREEN VICE-CHAIRMEN 1.00 X X 0 0 0 MRS PAYTON ALBRITTON DIRECTOR 1.00 X 0 0 0 MRS KRISTEN BOLTER DIRECTOR 1.00 X 0 0 0 MR DAN DELANGE DIRECTOR 1.00 X 0 0 0 MR DAVID MILLER DIRECTOR 1.00 X 0 0 0 MR JAY MUELLER DIRECTOR 1.00 X 0 0 0 MR BILL MUTZ DIRECTOR 1.00 X 0 0 0 MR DEAN NEDERVELD DIRECTOR 1.00 X 0 0 0 MRS BETH PATTESON DIRECTOR 1.00 X 0 0 0 MR CORY PETCOFF DIRECTOR 1.00 X 0 0 0 DR STEVE SLIGH DIRECTOR 1.00 X 0 0 0 DR JOHN O TUCKER DIRECTOR 1.00 X 0 0 0 MR JIM WILBANKS DIRECTOR 1.00 X 0 0 0 MR MICHAEL SLIGH HEADMASTER 40.00 X 112113 0 20613 MR JOHN DOUGLAS BUSINESS MANAGER 40.00 X 76912 0 14166 189025 0 34779 1 0 0 0 0 54519 596165 40744 650684 TUITION AND FEES 611110 9540204 9540204 FOOD SERVICES 611110 419736 419736 CLUB AND CLASS 611110 380319 380319 ATHLETICS 611110 357972 357972 10698231 94442 94442 7331 -7331 -7331 -7331 51424 54519 51846 -422 -422 OTHER INCOME 611110 76110 76110 76110 11511714 10698231 0 162799 1235107 1235107 232699 209429 23270 5197906 4678115 519791 128036 115232 12804 600454 540409 60045 392407 353166 39241 31650 31650 60802 54722 6080 330542 297488 33054 97823 88041 9782 677686 609917 67769 57284 51556 5728 82690 74421 8269 30157 30157 985852 887267 98585 186391 167752 18639 PROGRAM EXPENSES 1414132 1414132 YEARBOOK 68830 68830 DEVELOPMENT AND ADVANCE 24795 12281 12514 11835243 10888022 934707 12514 53489 419114 1475170 489017 1806338 543544 95055 61456 16426 9260 31249393 8905986 23175014 22343407 4129844 4442030 30751336 28307828 772528 897343 269113 325297 2700000 0 3741641 1222640 X 24620008 26722611 2389687 362577 27009695 27085188 30751336 28307828 X -323529 505200 -106178 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1256193 1256193 26914831 6620682 20294149 2284192 1791960 492232 794177 493344 300833 22343407 X 10792909 505200 11102 516302 10276607 1235107 1235107 11511714 10717416 117280 117280 10600136 1235107 1235107 11835243 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NEWSPAPER ADVERTISEMENTS AND SCHOOL HANDBOOK PROVIDES INFORMATION ON ADMISSION POLICY. ADMISSION IS NOT BASED ON RACE, COLOR OR ETHNIC ORIGIN. AUCTION 105943 54519 51424 40744 1871 2319 6912 105943 54519 51424 40744 1871 2319 6912 51846 -422 1 FINANCIAL AID FOR STUDENTS 178 577342 CASH VALUE TUITION DISCOUNTS TUITION DISCOUNTS FOR EMPLOYEES 64 657765 CASH VALUE TUITION DISCOUNTS PART I, LINE 2: 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. X AUCTION ITEMS 121 40744 FMV 0 0 0 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.