2013-11-12T10:19:11-06:00 2013-06-30 560574444 CHERRY BEKAERT LLP 200 SOUTH 10TH STREET SUITE 900 RICHMOND VA 23219 990 2012-07-01 541144064 FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC FRED 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 RICHARD A YOST 5403735355 2013-11-11 1 AARON T ELLISON P00625297 8046735700 2012 2016-02-24 21:20:13Z FREDERICKSBURG CHRISTIAN RICHARD A YOST 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 7923976 0 X WWW.FREDERICKSBURGCHRISTIAN.COM X 1978 VA A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12. 7 5 225 5 0 0 265500 204130 7609010 7495711 18515 15117 201916 177414 8094941 7892372 928859 922011 0 0 4473482 4475700 41944 34274 208786 2500360 2440116 7944645 7872101 150296 20271 10863345 10510509 6007158 5634051 4856187 4876458 FREDERICKSBURG CHRISTIAN SCHOOLS IS AN EVANGELICAL, NON-DEMONINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG CHRISTIAN WORLDVIEW. 0 0 6617748 922011 7495711 A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 860 STUDENTS IN NORMAL SCHOOL SCHEDULE. 6617748 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 225 1 0 0 0 0 0 0 0 0 0 1 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PHYLLIS BAUGHMAN FINANCIAL OFFICER 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 DR M STEPHEN MANDELL 1.00 X 0 0 0 ROBERT A DUFFY 1.00 X 0 0 0 MURIEL MAY 1.00 X 0 0 0 LARRY ROOT 1.00 X 0 0 0 DONA WILSON 1.00 X 0 0 0 GARY W FOSS 50.00 X X 60300 0 9332 RICHARD A YOST 50.00 X X 85888 0 9905 SCOTT M FULLER 50.00 X 67484 0 9533 213672 0 28770 0 0 0 0 0 9600 194530 8542 204130 TUITION & RELATED SERV 611600 7077739 7077739 STUDENT ACTIVITIES 611600 264890 264890 SCHOOL PROGRAMS 611600 153082 153082 7495711 15117 15117 45617 0 45617 45617 45617 6012 6012 0 0 157389 9600 25592 131797 131797 7892372 7495711 0 192531 10339 10339 911137 911137 535 535 253266 253266 3541896 3226917 231411 83568 394234 261995 125605 6634 286304 233610 46830 5864 1599 1599 31713 31713 34274 34274 12072 5933 6139 13042 13042 5350 5350 309974 295777 14197 203007 183088 19919 516620 440153 76467 74751 74751 STUDENT ACTIVITIES 604852 600584 4236 32 OTHER GENERAL EXPENSES 167972 10835 134978 22159 OPERATING REPAIRS AND M 144090 144090 STUDENT LUNCH EXPENSES 121497 121497 233577 165908 30595 37074 7872101 6617748 1045567 208786 1696777 1701003 21621 13186 44262 41482 64901 54698 13906793 5209647 9000570 8697146 35214 2994 10863345 10510509 391915 327794 939536 869346 4675707 4436911 6007158 5634051 X 4698879 4740405 157308 136053 4856187 4876458 10863345 10510509 20271 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 2500 2875 1085 0 0 1260100 1260100 10091117 3116123 6974994 2555576 2093524 462052 8697146 X 6981235 -911137 -911137 7892372 0 7892372 6960964 0 6960964 911137 911137 7872101 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT BELIEVES THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR RELATED INTEREST AND PENALTIES AT JUNE 30, 2012 AND 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE -911,137. PART XII, LINE 4B - OTHER ADJUSTMENTS: DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE 911,137. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY TOWARDS STUDENTS IS PUBLISHED ANNUALLY THROUGH A PRINTED STATEMENT OF THE SCHOOL'S ADMINISTRATION POLICY IN THE LOCAL NEWSPAPER. X X X X 1 BOOSTER ENTERPRISES INC 1000 MANSELL EXCHANGE WEST SUITE 35 ALPHARETTA GA 30022 FUN RUN 0 71398 34108 37290 71398 34108 37290 VA BOOSTERTHON 71398 71398 PROMOTIONS 11963 11963 10 83628 9600 74028 1420 24172 166989 9600 157389 1420 24172 25592 131797 1 E3KIDS INTERNATIONAL PO BOX 8111 FREDERICKSBURG VA 22404 010943051 501(C)(3) 8339 FUNDS FOR CONSTRUCTION OF KITCHEN AND LIBRARY AND TO EDUCATE, FEED AND BOARD STUDENTS ATTENDING THE ROYAL KIDS SCHOOL IN MOMBASA, KENYA. 2 0 SCHOLARSHIPS AWARDED TO STUDENTS 124 288173 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SCHOOL'S ADMINISTRATIVE TEAM RECEIVES REQUESTS FROM MISSION ORGANIZATIONS SEEKING SUPPORT. THE ADMINISTRATIVE TEAM REVIEWS THE REQUESTS AND SELECTS MISSION ORGANIZATIONS FOR THE STUDENT BODY AND STAFF TO PRAY AND TO RAISE FUNDS IN SUPPORT OF THE MISSION ORGANIZATION'S WORK. THE MISSION ORGANIZATION UPDATES THE ADMINISTRATIVE TEAM STUDENTS AND STAFF THROUGHOUT THE YEAR WITH EMAILS, PRESENTATIONS, ETC. ON THE WORK OF THE MISSION ORGANIZATION AND HOW FCS FINANCIAL SUPPORT IS USED IN THE WORK OF THE MISSION. FREDERICKSBURG CHRISTIAN SCHOOLS HAS AN APPLICATION PROCESS WHICH INCLUDES APPLICANTS PROVIDING BALANCE SHEET AND INCOME INFORMATION, A COPY OF THE MOST RECENT TAX RETURN, AND A LETTER INDICATING THE REASONS FOR THE NEED FOR ASSISTANCE AND THE AMOUNT OF ASSISTANCE BEING REQUESTED. A COMMITTEE INCLUDING MANAGEMENT, BOARD MEMBERS, AND FINANCE COMMITTEE MEMBERS REVIEW THE APPLICATIONS AND APPROVE THE AMOUNT OF ASSISTANCE. FUNDS ARE NOT DISBURSED BUT CREDITED MONTHLY AGAINST TUITION DUE FOR THE SCHOOL YEAR. 10812 REMISSION (BASED ON SAME CRITERIA AS OTHER EMPLOYEES) TUITION ASSISTANCE FORM 990, PART VI, SECTION A, LINE 2 ROBERT A. DUFFY AND LARRY ROOT, BOTH DIRECTORS ON THE ORGANIZATION'S BOARD OF DIRECTORS, HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE TAX RETURN WILL BE REVIEWED BY THE AUDIT COMMITTEE BEFORE FILING. A COPY OF THE TAX RETURN WILL BE DISTRIBUTED TO EACH DIRECTOR FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND KEY EMPLOYEES ANNUALLY READ AND SIGN THE CONFLICT OF INTEREST POLICY. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, THEN LEAVES THE MEETING FOR THE DISCUSSION AND VOTE ON THE TRANSACTION INVOLVING THE CONFLICT OF INTEREST. ALTERNATIVES ARE INVESTIGATED AND IT IS DETERMINED WHETHER OR NOT THOSE ALTERNATIVES ARE MORE ADVANTAGEOUS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION RELIES UPON THE SALARIES PAID TO SIMILARLY-SITUATED MANAGERIAL EMPLOYEES IN THE PUBLIC SCHOOL SYSTEM IN ORDER TO ENSURE REASONABLENESS. HOWEVER, THE ORGANIZATION'S SALARIES ARE SIGNIFICANTLY LOWER THAN THOSE OF PUBLIC SCHOOL STAFF. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION ON AN ANNUAL BASIS, AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE FCS BUSINESS OFFICE. FREDERICKSBURG BIBLE INSTITUTE & SEMINARY 4430 LEE HILL SCHOOL DR FREDERICKSBURG VA 224089465 237044656 ADULT EDUCATION VA 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0