GRAND RAPIDS CHRISTIAN SCHOOLS: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
GRAND RAPIDS CHRISTIAN SCHOOLS (EIN 38-1880873)
Tax period
2011-09-01 to 2012-08-31
Filed
2013-04-18
IRS object ID
201301089349300170
Schema version
2011v1.5
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-04-18T14:45:50-05:00Timestamp
Tax Period End Date2012-08-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN381337372EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1BEENE GARTER LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line156 GRANDVILLE AVE SW SUITE 100AddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code495034036ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-09-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN381880873EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1GRAND RAPIDS CHRISTIAN SCHOOLSBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlGRANNameControl
Phone6165746000Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJIM PRIMUSName
TitleCHIEF FINANCIAL OFFICERTitle
Phone6165746000Phone
Date Signed2013-04-17DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMARGARET W BISHOP CPAName
PTINP00295096PTIN
Phone6162355200Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonJIM PRIMUSNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode
FieldValueIRS element (for citing)
Gross Receipts50813482GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.GRCS.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1969YearFormation
State Legal DomicileMIStateLegalDomicile
Activity Or Mission DescriptionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.ActivityOrMissionDescription
Nbr Voting Members Governing Body11NbrVotingMembersGoverningBody
Nbr Independent Voting Members11NbrIndependentVotingMembers
Total Nbr Employees868TotalNbrEmployees
Total Nbr Volunteers1300TotalNbrVolunteers
Total Gross UBI796460TotalGrossUBI
Net Unrelated Business Txbl Income-214763NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year3025317ContributionsGrantsPriorYear
Contributions Grants Current Year32168613ContributionsGrantsCurrentYear
Program Service Revenue Prior Year17455607ProgramServiceRevenuePriorYear
Program Service Revenue CY18478034ProgramServiceRevenueCY
Investment Income Prior Year-40431InvestmentIncomePriorYear
Investment Income Current Year-103136InvestmentIncomeCurrentYear
Other Revenue Prior Year93806OtherRevenuePriorYear
Other Revenue Current Year9238OtherRevenueCurrentYear
Total Revenue Prior Year20534299TotalRevenuePriorYear
Total Revenue Current Year50552749TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year2071436GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY2914253GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year14109760SalariesEtcPriorYear
Salaries Etc Current Year14692615SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year672382TotalFundrsngExpCurrentYear
Other Expense Prior Year8041671OtherExpensePriorYear
Other Expenses Current Year9059119OtherExpensesCurrentYear
Total Expenses Prior Year24222867TotalExpensesPriorYear
Total Expenses Current Year26665987TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-3688568RevenuesLessExpensesPriorYear
Revenues Less Expenses CY23886762RevenuesLessExpensesCY
Total Assets BOY62786850TotalAssetsBOY
Total Assets EOY99547403TotalAssetsEOY
Total Liabilities BOY8975688TotalLiabilitiesBOY
Total Liabilities EOY21849479TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY53811162NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY77697924NetAssetsOrFundBalancesEOY
Mission DescriptionPREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense23224098Expense
Grants2914253Grants
Revenue17681574Revenue
DescriptionPROVIDE EDUCATION TO STUDENTS IN K-12 AND ENABLE THEM TO BECOME CONTRIBUTORS IN CONTEMPORARY SOCIETY.Description
Total Program Service Expense23224098TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets1ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School1School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities1FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity1DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity1TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109639NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees868NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income1UnrelatedBusinessIncome
Form990-T Filed1Form990-TFiled
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions1QuidProQuoContributions
Quid Pro Quo Disclosure1QuidProQuoDisclosure
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members11NbrVotingGoverningBodyMembers
Number Independent Voting Members11NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMIStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1JIM PRIMUSBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6165746000TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
PAUL JELTEMA
PRESIDENT1.00XX000
JILL BIETEMA
VICE PRESIDENT1.00XX000
RAY VANDERKOOI
TREASURER1.00XX000
RITA BUITENDORP
SECRETARY1.00XX000
BRIAN QUIST
TRUSTEE1.00X000
ALEX SANTIAGO
TRUSTEE1.00X000
KARI LUYMES
TRUSTEE1.00X000
DAVE TUIT
TRUSTEE1.00X000
PETER JONKER
TRUSTEE1.00X000
KEVIN TOREN
TRUSTEE1.00X000
SCOTT SIKKEMA
TRUSTEE1.00X000
THOMAS DEJONGE
SUPERINTENDENT40.00X124271017484
JIM PRIMUS
CHIEF FINANCIAL OFFICER40.00X000
JAY LANINGA
CHIEF FINANCIAL OFFICER- FORMER40.00X95724015245
LON SWARTZENTRUBER
DIR OF GRCS FOUNDATION30.00X94558018824
FieldValueIRS element (for citing)
Total Reportable Comp From Org314553TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation51553TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
GOVCONNECTION INC
PO BOX 382810PITTSBURGHPA152508810IT SERVICES840588
AMDG ARCHITECTS INC
25 COMMERCE SWGRAND RAPIDSMI49503ARCHITECT SERVICES716921
ROCKFORD CONSTRUCTION CO
1090 36TH STREET STE 620GRAND RAPIDSMI49508CONSTRUCTION SERVICES590284
STEVEN BOERSEMA
1501 HAWTHORNE HILLS CTADAMI49301PROFESSIONAL SEMINARS149110
BECKER ARENA PRODUCTS INC
6611 WEST HWY 13SAVAGEMI55378BUILDING SERVICES129052
FieldValueIRS element (for citing)
Number Of Contractors GT100 K5NumberOfContractorsGT100K
Fundraising Events634915FundraisingEvents
Related Organizations1071234RelatedOrganizations
All Other Contributions30462464AllOtherContributions
Total Contributions32168613TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeUnrelated Business RevenueUnrelatedBusinessRevenue
TUITION & FEES6116001807076717574104496663
EAGLE IMPACT LLC713940299797299797
ATHLETIC PROGRAMS6117108026580265
BUSING CONTRACT SERVIC6117102720527205
FieldValueIRS element (for citing)
Total Program Service Revenue18478034TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column21254TotalRevenueColumn
Exclusion$21,254ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real74326Real

Less Rental Expenses LessRentalExpenses

FieldValueIRS element (for citing)
Real0Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real74326Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column74326TotalRevenueColumn
Exclusion$74,326ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Other16618Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Other141008Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other-124390Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-124390TotalRevenueColumn
Exclusion-$124,390ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events46684GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events634915CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses119725FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column-73041TotalRevenueColumn
Exclusion-$73,041ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionMISCELLANEOUSDescription
Business Code900099BusinessCode
Total Revenue Column7953TotalRevenueColumn
Exclusion$7,953ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue7953TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column50552749TotalRevenueColumn
Related Or Exempt Function Income17681574RelatedOrExemptFunctionIncome
Unrelated Business Revenue796460UnrelatedBusinessRevenue
Exclusion-$93,898ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total1000000Total
Program Services1000000ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total1914253Total
Program Services1914253ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total369137Total
Program Services141410ProgramServices
Management And General110257ManagementAndGeneral
Fundraising117470Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total11339952Total
Program Services10037166ProgramServices
Management And General1246845ManagementAndGeneral
Fundraising55941Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total987715Total
Program Services851552ProgramServices
Management And General129481ManagementAndGeneral
Fundraising6682Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1218086Total
Program Services1009711ProgramServices
Management And General196743ManagementAndGeneral
Fundraising11632Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total777725Total
Program Services665302ProgramServices
Management And General108163ManagementAndGeneral
Fundraising4260Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total46361Total
Management And General46361ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total41726Total
Management And General41726ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total280Total
Management And General280ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total112229Total
Program Services32419ProgramServices
Management And General79810ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total97915Total
Management And General97915ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total152132Total
Program Services110653ProgramServices
Management And General34133ManagementAndGeneral
Fundraising7346Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total62172Total
Program Services62172ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total1647098Total
Program Services1188989ProgramServices
Management And General387583ManagementAndGeneral
Fundraising70526Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total47952Total
Program Services35964ProgramServices
Management And General9590ManagementAndGeneral
Fundraising2398Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total200556Total
Program Services200556ProgramServices

Interest Interest

FieldValueIRS element (for citing)
Total28858Total
Management And General28858ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total3321111Total
Program Services3130633ProgramServices
Management And General158732ManagementAndGeneral
Fundraising31746Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total116373Total
Program Services112026ProgramServices
Management And General4347ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesFundraisingFundraisingManagement And GeneralManagementAndGeneral
SCHOOL & ATHLETIC PROGR27282962728296
CAMPAIGN & FUNDRAISING364381364381
BAD DEBTS4233842338
BANK AND BOND FEES4206042060

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total7281Total
Program Services2996ProgramServices
Management And General4285ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total26665987Total
Program Services23224098ProgramServices
Management And General2769507ManagementAndGeneral
Fundraising672382Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY608363BOY
EOY3775048EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY260450BOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY4675247BOY
EOY24427868EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY686262BOY
EOY496203EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY521059BOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY5887BOY
EOY73132EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY491707BOY
EOY365845EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis86164650LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec26299843LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY55537875BOY
EOY59864807EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
EOY10544500EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY62786850BOY
EOY99547403EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY927359BOY
EOY15081423EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY3793349BOY
EOY4298240EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY2835000BOY
EOY0EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
EOY800000EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY1419980BOY
EOY1669816EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8975688BOY
EOY21849479EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY48194752BOY
EOY49800560EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY5616410BOY
EOY27897364EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY53811162BOY
EOY77697924EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY62786850BOY
EOY99547403EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses23886762ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis3932467OtherCostOrOtherBasis
Book Value3932467BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis62022412OtherCostOrOtherBasis
Depreciation19843350Depreciation
Book Value42179062BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis8100782OtherCostOrOtherBasis
Depreciation5083948Depreciation
Book Value3016834BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis12108989OtherCostOrOtherBasis
Depreciation1372545Depreciation
Book Value10736444BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings59864807TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
ACCRUED POST RETIREMENT AND SEVERANCE BENEFITS$469,816
DEFERRED OPTION REVENUE$1,200,000
FieldValueIRS element (for citing)
Total Of Amounts1669816TotalOfAmounts

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X:ReturnReference
ExplanationTHE 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. THERE WAS NO PROVISION FOR UNRELATED BUSINESS INCOME TAX RECORDED AND PAID FOR THE YEAR ENDED AUGUST 31, 2012. 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 2008.Explanation

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy Stmt1NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc1PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media1PolicyPublViaBroadcastMedia
Maint Racial Composition Records1MaintRacialCompositionRecords
Maint Scholarships Records1MaintScholarshipsRecords
Maint Copies Of Brochures Etc1MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations1MaintCopiesOfAllSolicitations
Discriminate Race Students Rights0DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies0DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty0DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships0DiscriminateRaceScholarships
Discriminate Race Educ Policies0DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog0DiscriminateRaceAthleticProg
Discriminate Race Other Acty0DiscriminateRaceOtherActy
Government Financial Aid Received0GovernmentFinancialAidReceived
Government Financial Aid Revoked0GovernmentFinancialAidRevoked
Compliance With Rev Proc75501ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

FieldValueIRS element (for citing)
IdentifierEXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATIONIdentifier
Return ReferenceSCHEDULE E, PART I, LINE 3ReturnReference
ExplanationTHE ASSOCIATION CLEARLY DESCRIBES ITS NON-DISCRIMINATORY POLICY THROUGH PROMOTION SPEECHES AND A POLICY HANDBOOK DISTRIBUTED BY THE SCHOOLS.Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1BRIGHT HOPE FOR TOMORROWNameOfEvent1
Gross Receipts Event1358236GrossReceiptsEvent1
Charitable Contributions Event1345986CharitableContributionsEvent1
Gross Revenue Event112250GrossRevenueEvent1
Non Cash Prizes Event1875NonCashPrizesEvent1
Rent Facility Costs Event113843RentFacilityCostsEvent1
Food And Beverage Event117476FoodAndBeverageEvent1
Entertainment Event1690EntertainmentEvent1
Other Direct Expenses Event110739OtherDirectExpensesEvent1
Name Of Event2CIRCLE OF FRIENDSNameOfEvent2
Gross Receipts Event2134165GrossReceiptsEvent2
Charitable Contributions Event2131555CharitableContributionsEvent2
Gross Revenue Event22610GrossRevenueEvent2
Rent Facility Costs Event27466RentFacilityCostsEvent2
Food And Beverage Event24650FoodAndBeverageEvent2
Entertainment Event2175EntertainmentEvent2
Other Direct Expenses Event25382OtherDirectExpensesEvent2
Total Number Of Other Events4TotalNumberOfOtherEvents
Gross Receipts Other Events189198GrossReceiptsOtherEvents
Charitable Contrib Other Events157374CharitableContribOtherEvents
Gross Revenue Other Events31824GrossRevenueOtherEvents
Non Cash Prizes Other Events4964NonCashPrizesOtherEvents
Rent Facility Costs Other Events14963RentFacilityCostsOtherEvents
Food And Beverage Other Events24837FoodAndBeverageOtherEvents
Other Direct Expenses Other Events13665OtherDirectExpensesOtherEvents
Gross Receipts Total681599GrossReceiptsTotal
Charitable Contributions Total634915CharitableContributionsTotal
Gross Revenue Total Events46684GrossRevenueTotalEvents
Non Cash Prizes Total Events5839NonCashPrizesTotalEvents
Rent Facility Costs Total Events36272RentFacilityCostsTotalEvents
Food And Beverage Total Events46963FoodAndBeverageTotalEvents
Entertainment Total Events865EntertainmentTotalEvents
Other Direct Expenses Total Events29786OtherDirectExpensesTotalEvents
Direct Expense Summary Events119725DirectExpenseSummaryEvents
Net Income Summary-73041NetIncomeSummary

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

FieldValueIRS element (for citing)
Business Name Line1GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATIONBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11508 ALEXANDER ST SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code49506ZIPCode
FieldValueIRS element (for citing)
EIN Of Recipient237017305EINOfRecipient
IRC Section501(C)(3)IRCSection
Amount Of Cash Grant1000000AmountOfCashGrant
Purpose Of GrantTHE FOUNDATION IS A RELATED ENTITY, AND THE PURPOSE OF THE GRANT WAS TO SAFEGUARD FUNDS FOR FUTURE OPERATING NEEDS OF GRAND RAPIDS CHRISTIAN SCHOOLS.PurposeOfGrant
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants1TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantTUITION ASSISTANCE TO STUDENTS AND FAMILIES ATTENDING GRAND RAPIDS CHRISTIAN SCHOOLSTypeOfGrant
Number Of Recipients626NumberOfRecipients
Amount Of Cash Grant0AmountOfCashGrant
Amount Of Non Cash Assistance1914253AmountOfNonCashAssistance
Method Of ValuationFAIR VALUE OF TUITIONMethodOfValuation
Description Of Non Cash AssistanceREDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS.DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, PART I, LINE 2: GRANT FUNDS AWARDED TO THE RELATED FOUNDATION ARE MONITORED IN ACCORDANCE WITH THE FOUNDATION'S ENDOWMENT, INVESTMENT AND SPENDING POLICIES. AWARDS TO INDIVIDUALS FOR TUITION ASSISTANCE ARE MONITORED THROUGH THE GRAND RAPIDS CHRISTIAN SCHOOLS' ENROLLMENT AND ASSISTANCE ELIBILITY POLICIES.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReferenceExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11JIM PRIMUS, THE CHIEF FINANCIAL OFFICER, REVIEWS THE FORM 990 BEFORE IT IS FILED WITH IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 OR DIRECTORS HAS THE SOLE RESPONSIBILITY AND POWER TO ENFORCE THE CONFLICT OF INTEREST POLICY AND MAY CENSURE 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 15COMPENSATION FOR OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AND INDEPENDENT INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19THE 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 X, LINES 11 AND 17THIS AMOUNT REFLECTS THE INVESTMENT BALANCE WHICH WAS TRANSFERRED TO GRAND RAPIDS CHRISTIAN SCHOOLS IN CONTEMPLATION OF A LIQUIDATION OF THE GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION. SUBSEQUENT TO THIS TRANSFER OF FUNDS, THE BOARD DECIDED NOT TO LIQUIDATE THE ORGANIZATION. IT IS ANTICIPATED ALL INVESTMENTS WILL BE TRANSFERRED BACK TO THE FOUNDATION SUBSEQUENT TO AUGUST 31, 2012. A PAYABLE TO THE GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION HAS BEEN RECORDED AND IS REFLECTED IN PART X OF THE 990, LINE 17.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateTotal IncomeTotalIncomeEOY AssetsEOYAssetsBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
EAGLE IMPACT LLC
1508 ALEXANDER ST SEGRAND RAPIDSMI49506263292399RENTAL OF ICE ARENAMI1969634728701GRAND RAPIDS CHRISTIAN SCHOOLS
EAGLE TRIP LLC
1508 ALEXANDER ST SEGRAND RAPIDSMI49506SALE OF GIFT CARDSMI496663124540GRAND RAPIDS CHRISTIAN SCHOOLS

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
1508 ALEXANDER ST SEGRAND RAPIDSMI49506237017305REDUCE COST OF EDUCATION FOR STUDENTS OF GRAND RAPIDS CHRISTIAN SCHOOLSMI501(C)(3)SCHEDULE A LINE 11CGRAND RAPIDS CHRISTIAN SCHOOLS0
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
2929 29TH STREET SEGRAND RAPIDSMI49512200092144REDUCE COST OF EDUCATION FOR STUDENTS ATTENDING LOCAL CHRISTIAN SCHOOLSMI501(C)(3)SCHEDULE A LINE 11CGRAND RAPIDS CHRISTIAN SCHOOLS0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org1GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org1GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org1OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
C636492CASH AMOUNTS OF GRANTS RECEIVED
GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE
C434742CASH AMOUNTS OF GRANTS RECEIVED
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
B1000000CASH AMOUNTS OF GRANTS GIVEN
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
R10544500FAIR VALUE OF INVESTMENTS
GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION
P100000CASH REIMBURSEMENT OF EXPENSES

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