2013-10-28T07:05:49-07:00 2013-06-30 FRANKLIN & FRANKLIN PA 3320 SISKEY PARKWAY SUITE 102 MATTHEWS NC 28105 990 2012-07-01 560750913 CHARLOTTE CHRISTIAN SCHOOL CHAR 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 TERRY EFIRD 7043665657 2013-10-28 true JOHN A FRANKLIN CPA 7048451195 2013-10-28 2012 2016-03-07 17:11:31Z TERRY EFIRD 7301 SARDIS ROAD CHARLOTTE NC 28270 19437348 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 16 297 500 0 1703411 3204718 12654105 13244633 26491 37606 238841 2924034 14622848 19410991 0 0 8708214 9076027 0 304692 4755353 6924802 13463567 16000829 1159281 3410162 27003462 29677684 16262013 15526073 10741449 14151611 CHRISTIAN EDUCATION false false 13551488 15537597 DURING THE YEAR ENDED JUNE 30, 2013 CHARLOTTE CHRISTIAN SCHOOL PROVIDED COMPREHENSIVE CHRISTIAN EDUCATION TO APPROXIMATELY 1000 STUDENTS 13551488 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 true false false false false false false false false true 47 0 true 297 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 false true true true true true true true false X X CCS BUSINESS OFFICE 7043665657 7301 SARDIS ROAD CHARLOTTE NC 28270 HEATHER BRANNON 1.00 X 0 0 0 STEVE BURT 1.00 X 0 0 0 GREG GOMBAR 1.00 X 0 0 0 MARCUS SMITH 1.00 X 0 0 0 TONY NORWOOD 1.00 X 0 0 0 JOHN PUTNAM 1.00 X 0 0 0 CHARLES SALEH 1.00 X 0 0 0 KATHY TROTTER 1.00 X 0 0 0 CHIP CASH 1.00 X 0 0 0 PAULA BANKS 2.00 X 0 0 0 ERICA DONNALLEY 2.00 X 0 0 0 SUZANNE YOH 1.00 X 0 0 0 STEVE ISRAEL 1.00 X 0 0 0 BILL BLANK 1.00 X 0 0 0 ANDY CALHOUN 1 X RICK VON GNECHTEN 1 X IRIS HUBBARD 1 X JAMIE HARRIS 3 X X MARTY WHITE 3 X X MIKE SEELIG 3 X X BARRY GILLER 55 X X X 221668 147858 TERRY EFIRD 50 X 94636 15937 316304 163795 1 false true false CORPORATE CLEANING GROUP 5505 SILVER CREEK DRIVE WAXHAW NC 28173 CLEANING 104153 SHIEL SEXTON 902 N CAPITAL AVENUE INDIANAPOLIS IN 46204 CONTRACTOR 1675755 LEGER CORP 9940 MONROE ROAD MATTHEWS NC 28105 CONTRACTOR 301134 FLIK INDIEPENDENT SCHOOLS PO BOX 417632 BOSTON MA 02241 DINING HALL SERVICE 342117 4 3204718 3204718 TUITION AND FEES 611600 13244633 13244633 37606 37606 67870 26357 41513 41513 ATHLETIC REVENUE 611600 78497 78497 OTHER REVENUE 611600 78471 78471 NET ASSETS RELEASED FROM RESTRICTIONS 611600 2135996 2135996 589557 589557 2882521 19410991 15537597 668676 296900 296900 0 0 7196304 5785367 1185515 225422 274621 222830 43516 8275 734533 596010 116392 22131 573669 465520 90870 17279 13470 0 13470 0 20600 0 20600 0 275557 0 275557 0 95014 0 95014 0 892221 766852 125369 0 495411 445870 49541 0 1186366 1067729 118637 0 101679 91511 10168 0 SCHOOL DEPARTMENTAL EXPENSES 1388090 1356505 0 31585 DESIGNATED EXPENSE OVER REVENUE 2274534 2274534 0 0 PROVISION FOR BAD DEBTS 181860 181860 0 0 16000829 13551488 2144649 304692 7325751 7793546 1795352 1822971 848938 604238 33783977 14532390 16800536 19251587 16360 216525 205342 27003462 29677684 778061 967867 6548700 6612511 6600000 6200000 2335252 1745695 16262013 15526073 X 7403532 10575829 3237395 3474682 100522 101100 10741449 14151611 27003462 29677684 3410162 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100522 578 101100 94967 5020 535 100522 94481 486 94967 93993 488 94481 51656 41725 612 93993 3152947 3152947 23928264 9163873 14764391 6702766 5368517 1334249 19251587 SWAP LIABILITY 1745695 1745695 16309035 16309035 3101956 3101956 19410991 13726295 13726295 2274534 2274534 16000829 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 DESIG.CONTRIB.&INT $2,512,399 + MARK TO MARKET $589,557=$3,101,956 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 OUTING 55185 55185 22607 TENNIS OUTING 12685 12685 3750 67870 67870 26357 26357 41513 X true true X X X X X X false true false false false false false false false BARRY GILLER 221668 16500 131358 369526 Pt I Line 4b BARRY GILLER X FURNITURE 1 50000 false true false Pt VI, Line 11b AN ELECTRONIC COPY OF THE FORM 990 IS CIRCULATED TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR REVIEW. THE DISTRIBUTED COPY DOES NOT INCLUDE THE NAMES AND ADDRESSES OF THE CONTRIBUTORS LISTED ON SCHEDULE B. ALL OTHER DATA IS PRESENTED IN IT ENTIRETY. IF THERE ARE QUESTIONS OR CHANGES NEEDED, THESE ARE MADE AND A FINAL COPY OF THE FORM 990 WITHOUT CONTRIBUTOR'S NAMES AND ADDRESSES IS DISTRIBUTED TO THE BOARD. THE FORM 990 IS THEN FILED. Pt VI, Line 15a THE BOARD OF TRUSTEES HAS A STANDING COMMITTEE, KNOWN AS THE HEAD OF SCHOOL COMMITTEE ("COMMITTEE"), CHARGED WITH THE RESPONSIBILITY OF EVALUATING THE HEAD OF SCHOOL EACH YEAR. MEMBERS OF THIS COMMITTEE ARE INDEPENDENT AND ARE MADE UP OF THE BOARD'S CHAIR, VICE-CHAIR, AND OTHER LEADERS IN ACCORDANCE WITH THE SCHOOL'S BYLAWS. THIS COMMITTEE SEEKS FEEDBACK FROM A VARIETY OF CONSTITUENTS FOR EVALUATING THE HEAD OF SCHOOL'S PERFORMANCE AGAINST GOALS AND OBJECTIVES AND USES MULTIPLE POINTS OF REFERENCE FOR DETERMINING THE HEAD OF SCHOOL'S COMPENSATION. THESE SOURCES INCLUDE COMPARABLE DATA FROM EXTERNAL RESOURCES TO ASSESS COMPENSATION RELATIVE TO OTHER SIMILAR ROLES AND RESPONSIBILITIES. IN ADDITION, THE COMMITTEE PERIODICALLY ENGAGES AN OUTSIDE PROFESSIONAL TO REVIEW THE SCHOOL'S PROCESS AND TO COMPLETE A MARKET STUDY TO SUPPORT THE HEAD OF SCHOOL'S COMPENSATION. 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 OF SCHOOL BASED ON PERFORMANCE AND WITH REFERENCE DATA FROM REGIONAL AND STATE PEER SURVEYS. Pt VI, Line 12c THE TRUSTEE COMMITTEE OF THE BOARD MEETS REGULARLY THROUGHOUT THE SCHOOL YEAR AND IS RESPONSIBLE FOR REVIEWING THE ANNUAL CONFLICT OF INTEREST 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 IDENTIFIED THROUGH THIS PROCESS. Pt VI, Line 19 THE BYLAWS OF THE BOARD OF TRUSTEES, INCLUDING ITS CONFLICT OF INTEREST POLICY, ARE AVAILABLE TO MEMBERS OF THE SCHOOL COMMUNITY UPON REQUEST