2014-02-13T08:37:08-08:00 2013-08-31 Savage & Company 8441 N Millbrook Ave Suite 101 Fresno CA 93720 990 2012-09-01 942415182 FRESNO CHRISTIAN SCHOOLS FRES 5592991695 7280 N CEDAR AVENUE FRESNO CA 93720 JOE MCKENRY 2014-02-13 true Ken W Savage CPA P00703357 5592563601 X 2012 2015-11-30 17:44:51Z PASTOR MIKE BRUTON 7280 N CEDAR AVE CLOVIS CA 93720 4320151 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. 19 19 119 150 0 218225 188859 3705296 3558637 989 919 127028 173494 4051538 3921909 14379 8426 0 2536909 2539349 0 0 1352369 1335976 3903657 3883751 147881 38158 3902697 3636726 2855130 2551001 1047567 1085725 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 3027151 3558637 OPERATION OF A K-12 SCHOOL SERVING APPROXIMATELY 524 STUDENTS. 3027151 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 true false false false false false false false false false false false false false false false false false true false false false false true 8 0 false 119 true false false false false false false true true false 0 false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false CA X X LISA RAYNES 5592991695 7280 N CEDAR AVENUE FRESNO CA 93720 DEBBIE CIFRANIC 0.00 0.00 0 0 0 ALEX MALDONADO 2.00 0.00 X 0 0 0 RON KOOP 2.00 0.00 X 0 0 0 JOAN CAROTHERS 2.00 0.00 X 0 0 0 PETE DEGROOT 2.00 0.00 X 0 0 0 LARRY THOMPSON 2.00 0.00 X 0 0 0 TIMOTHY BROWN 2.00 0.00 X 0 0 0 CLAY RIDER 2.00 0.00 X 0 0 0 JOHNATHON DEGROOT 2.00 0.00 X 0 0 0 JAMES McKELVEY 2.00 0.00 X 0 0 0 DRAKE KING 2.00 0.00 X 0 0 0 DEBBIE SIEBERT 40.00 0.00 X X 96665 0 0 PASTOR STEVE DAVIDSON 2.00 0.00 X X 0 0 0 CHRIS SCHULTZ 2.00 0.00 X 0 0 0 PHIL HINTON 2.00 0.00 X 0 0 0 JOE MCKENRY 2.00 0.00 X X 0 0 0 MARVELL FRENCH 2.00 0.00 X 0 0 0 ROBERT BRADFORD 2.00 0.00 X 0 0 0 PASTOR MIKE BRUTON 2.00 0.00 X X 0 0 0 96665 0 false false false 0 188859 188859 TUITION AND FEES 611600 3558637 3558637 3558637 919 919 0 0 0 0 559201 398242 160959 160959 0 0 RENTAL INCOME 531190 7710 7710 CHG IN VALUE OF SPLIT-INT 900099 4825 4825 12535 3921909 3558637 174413 0 8426 8426 0 0 100000 100000 0 2010122 1757947 252175 2160 1672 488 272475 227155 45320 154592 128807 25785 0 0 19076 19076 0 0 0 0 5402 5402 33799 748 33051 0 0 262118 260568 1550 0 0 0 132735 132735 0 273136 273136 19906 4089 15817 Program expense-Athletics 78695 78695 Repairs & maint.-facilites 80397 79224 1173 Field trips & food serv. 84999 84999 Books & Instructional material 123070 123070 222643 139016 83627 3883751 3027151 856600 0 X 287604 271814 755205 701067 117320 107145 19577 36333 0 0 0 0 183637 102113 4072680 1720522 2388016 2352158 0 0 0 85003 0 66335 66096 3902697 3636726 41938 13384 1113192 976160 1700000 1561457 2855130 2551001 X 801045 877983 246522 207742 1047567 1085725 3902697 3636726 38158 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 516307 516307 2615004 1089238 1525766 279313 119059 160254 390239 274714 115525 271817 237511 34306 2352158 X Part 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. X X X X false INSPIRE GALA 231122 231122 207133 SCRIP 136229 136229 133864 3 190051 190051 56896 557402 557402 397893 397893 159509 false 0 0 SCHOLARSHIPS 4 8426 Form 990, Part VI, Line 19 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. Form 990, Part VI, Line 15b 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 15a 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 12c 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 11b 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. 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 true false false false false false false false false false false false false false false false false FRESNO CHRISTIAN SCHOOLS ED FOUNDATION c 50000 CASH RECEIVED