2014-11-07T06:42:32-08:00 2014-06-30 FRANKLIN & FRANKLIN PA 3320 Siskey Parkway Suite 102 Matthews NC 28105 990 2013-07-01 560750913 CHARLOTTE CHRISTIAN SCHOOL CHAR 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 TERRY EFIRD CHIEF FINANCIAL OFFICER 7043665657 2014-11-07 true JOHN A FRANKLIN CPA 7048451195 2014-11-07 2013 2015-11-30 17:44:51Z TERRY EFIRD 7301 SARDIS ROAD CHARLOTTE NC 28270 18630241 false X www.charlottechristian.com X 1959 NC CHRISTIAN EDUCATION CHARLOTTE CHRISTIAN SCHOOL IS A CHRIST-CENTERED, COLLEGE PREPARATORY SCHOOL, PROVIDING COMPREHENSIVE EDUCATIONAL PROGRAMS WITH A CHRISTIAN PERSPECTIVE FOR GRADES PRE-KINDERGARTEN THROUGH HIGH SCHOOL. 16 16 301 400 0 3204718 3011354 13244633 14034942 37606 -231063 2924034 1517771 19410991 18333004 0 0 9076027 9219246 0 256539 6924802 6403076 16000829 15622322 3410162 2710682 29677684 33048048 15526073 16185755 14151611 16862293 CHRISTIAN EDUCATION false false 12998802 15304264 DURING THE YEAR ENDED JUNE 30, 2014 CHARLOTTE CHRISTIAN SCHOOL PROVIDED COMPREHENSIVE CHRISTIAN EDUCATION TO APPROXIMATELY 1015 STUDENTS 12998802 true true false false false false false false false true true false false false true false true false true false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 48 0 301 true false false false false false true true false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false X X CCS BUSINESS OFFICE 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 HEATHER BRANNON TRUSTEE 1.00 X 0 0 0 STEVE BURT TRUSTEE 1.00 X 0 0 0 GREG GOMBAR TRUSTEE 1.00 X 0 0 0 MARCUS SMITH TRUSTEE 1.00 X 0 0 0 TONY NORWOOD TRUSTEE 1.00 X 0 0 0 JOHN PUTNAM TRUSTEE 1.00 X 0 0 0 CHARLES SALEH TRUSTEE 1.00 X 0 0 0 KATHY TROTTER TRUSTEE 2.00 X 0 0 0 CHIP CASH TRUSTEE 1.00 X 0 0 0 PAULA BANKS TRUSTEE 3.00 X 0 0 0 ERICA DONNALLEY TRUSTEE 2.00 X 0 0 0 SUZANNE YOH TRUSTEE 1.00 X 0 0 0 STEVE ISRAEL TRUSTEE 1.00 X 0 0 0 BUCKY GLOVER TRUSTEE 1.00 X 0 0 0 TODD WOOLERY TRUSTEE 1 X JAMIE HARRIS VICE CHAIR 3 X MARTY WHITE CHAIR 4 X X MIKE SEELIG TREASURER 3 X X BARRY GILLER HEAD OF SCHOOL 55 X X X 233701 145423 TERRY EFIRD CHIEF FINANCIAL OFFICER 45 X 97685 11044 331386 156467 1 false true false BUDD GROUP PO BOX 890856 CHARLOTTE NC 28289 CLEANING 210255 BLYTHE DEVELOPMENT 1415 E WESTINGHOUSE BLVD CHARLOTTE NC 28273 CONTRACTOR 656536 LS3P ASSOCIATES PO BOX 601577 CHARLOTTE NC 28260 ARCHITECT 163492 FLIK INDIEPENDENT SCHOOLS PO BOX 417632 BOSTON MA 02241 DINING HALL SERVICE 776789 RODGERS BUILDERS P O BOX 18446 CHARLOTTE NC 28218 CONTRACTOR 4259386 5 3011354 3011354 TUITION AND FEES 611600 14034942 14034942 40315 40315 271378 -271378 -271378 -271378 56905 25859 31046 31046 ATHLETIC REVENUE 611600 50379 50379 OTHER REVENUE 611600 77762 77762 NET ASSETS RELEASED FROM RESTRICTIONS 611600 1141181 1141181 217403 217403 1486725 18333004 15304264 17386 354437 354437 0 0 7250920 5726205 1344574 180141 265919 202550 44788 18581 771885 627196 138688 6001 576085 460592 101848 13645 11398 0 11398 0 20600 0 20600 0 304954 0 304954 0 86294 0 86294 0 942613 815454 127159 0 473070 425763 47307 0 1268193 1141374 126819 0 125521 112969 12552 0 SCHOOL DEPARTMENTAL EXPENSES 1559655 1521484 0 38171 DESIGNATED EXPENSE OVER REVENUE 1451444 1451444 0 0 PROVISION FOR BAD DEBTS 159334 159334 0 0 15622322 12998802 2366981 256539 7793546 6414941 1822971 1844888 604238 483131 39532019 15472655 19251587 24059364 205342 245724 29677684 33048048 967867 1619527 6612511 7237936 6200000 5800000 1745695 1528292 15526073 16185755 X 10575829 12212861 3474682 4414137 101100 235295 14151611 16862293 29677684 33048048 2710682 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 101100 150050 1151 17006 235295 100522 578 101100 94967 5020 535 100522 94481 486 94967 93993 488 94481 3152947 3152947 29416100 9792576 19623524 6962972 5680079 1282893 24059364 SWAP LIABILITY 1528292 1528292 15911885 15911885 2421119 2421119 18333004 14170878 14170878 1451444 1451444 15622322 Pt V Line 4 ENDOWMENT FUNDS ARE SEGREGATED AND USED FOR DESIGNATED SCHOLARSHIP AND GENERAL OPERATING PURPOSES BASED ON THE DESIGNATION OF THE ENDOWMENT GIFT. Pt XI Line 4b DESIGNATED CONTRIBUTIONS & INT $2,475,094 + MARK TO MARKET $217,403 LOSS ON DISPOSAL OF COTTAGES $271,378 = $2,421,119 Pt XII Line 4b DESIGNATED EXPENSE OVER REVENUE true true true true true true true false false false false false false false false false false true Line 3 PERIODIC ADVERTISEMENTS AND PROMOTIONAL PIECES IN THE NEWSPAPER GOLF & TENNIS OUTING 56905 56905 25859 56905 56905 25859 25859 31046 X true true X X X X X X false true false false false false false false false BARRY GILLER 233701 16500 128923 379124 Pt I Line 4b BARRY GILLER Pt VI, Line 11b AN ELECTRONIC COPY OF THE FORM 990 IS CIRCULATED TO ALL MEMBERS OF THE Pt VI, Line 11b BOARD OF TRUSTEES FOR REVIEW. THE DISTRIBUTED COPY DOES NOT INCLUDE THE Pt VI, Line 11b NAMES AND ADDRESSES OF THE CONTRIBUTORS LISTED ON SCHEDULE B. Pt VI, Line 11b ALL OTHER DATA IS PRESENTED IN IT ENTIRETY. IF THERE ARE QUESTIONS Pt VI, Line 11b OR CHANGES NEEDED, THESE ARE MADE AND A FINAL COPY OF THE FORM 990 Pt VI, Line 11b WITHOUT CONTRIBUTOR'S NAMES AND ADDRESSES IS DISTRIBUTED TO THE BOARD. Pt VI, Line 11b THE FORM 990 IS THEN FILED. Pt VI, Line 15a THE BOARD OF TRUSTEES HAS A STANDING COMMITTEE, KNOWN AS THE HEAD OF SCHOOL Pt VI, Line 15a COMMITTEE ("COMMITTEE"), CHARGED WITH THE RESPONSIBILITY OF EVALUATING Pt VI, Line 15a THE HEAD OF SCHOOL EACH YEAR. MEMBERS OF THIS COMMITTEE ARE INDEPENDENT AND ARE Pt VI, Line 15a MADE UP OF THE BOARD'S CHAIR, VICE-CHAIR, AND OTHER LEADERS IN Pt VI, Line 15a ACCORDANCE WITH THE SCHOOL'S BYLAWS. THIS COMMITTEE SEEKS FEEDBACK Pt VI, Line 15a FROM A VARIETY OF CONSTITUENTS FOR EVALUATING THE HEAD OF SCHOOL'S Pt VI, Line 15a PERFORMANCE AGAINST GOALS AND OBJECTIVES AND USES MULTIPLE POINTS OF REFERENCE Pt VI, Line 15a FOR DETERMINING THE HEAD OF SCHOOL'S COMPENSATION. THESE SOURCES Pt VI, Line 15a INCLUDE COMPARABLE DATA FROM EXTERNAL RESOURCES TO ASSESS COMPENSATION Pt VI, Line 15a RELATIVE TO OTHER SIMILAR ROLES AND RESPONSIBILITIES. IN ADDITION, THE COMMITTEE Pt VI, Line 15a PERIODICALLY ENGAGES AN OUTSIDE PROFESSIONAL TO REVIEW THE SCHOOL'S PROCESS Pt VI, Line 15a AND TO COMPLETE A MARKET STUDY TO SUPPORT THE HEAD OF SCHOOL'S COMPENSATION. Pt VI, Line 15a THE COMMITTEE'S WORK IS ANNUALLY REVIEWED WITH THE BOARD. Pt VI, Line 15b 15B.OTHER KEY EMPLOYEES SALARIES AND BENEFITS ARE DETERMINED BY THE HEAD Pt VI, Line 15b OF SCHOOL BASED ON PERFORMANCE AND WITH REFERENCE DATA FROM REGIONAL Pt VI, Line 15b AND STATE PEER SURVEYS. Pt VI, Line 12c THE TRUSTEE COMMITTEE OF THE BOARD MEETS REGULARLY THROUGHOUT THE SCHOOL Pt VI, Line 12c YEAR AND IS RESPONSIBLE FOR REVIEWING THE ANNUAL CONFLICT OF INTEREST Pt VI, Line 12c DISCLOSURES. THE BOARD IS RESPONSIBLE FOR ADDRESSING ANY ISSUES Form 990EZ, Part II, Line 24 ACCOUNTS RECEIVABLE - NET PLEDGES RECEIVABLE - NET INVESTMENTS SALES TAX RECEIVABLE DEFFERED FINANCING COST Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE BONDS, MORTGAGES & OTHER NOTES Pt VI, Line 12c IDENTIFIED THROUGH THIS PROCESS. Pt VI, Line 19 THE BYLAWS OF THE BOARD OF TRUSTEES, INCLUDING ITS CONFLICT OF INTEREST Pt VI, Line 19 POLICY, ARE AVAILABLE TO MEMBERS OF THE SCHOOL COMMUNITY Pt VI, Line 19 UPON REQUEST