2013-05-09T09:29:57-05:00 2012-06-30 621657946 CANNON WRIGHT BLOUNT PLLC 756 RIDGE LAKE BLVD SUITE 100 MEMPHIS TN 381209420 990 2011-07-01 620728732 EVANGELICAL CHRISTIAN SCHOOL OF MEMPHIS INC EVAN 9017547217 P O BOX 1030 CORDOVA TN 38018 J BRYAN MILLER 9017547217 2013-05-09 1 STEPHANIE L LIVINGSTON CPA P00235829 9016857500 2011 2016-02-25 16:41:14Z J BRYAN MILLER PO BOX 1030 CORDOVA TN 380881030 14918575 0 X WWW.ECSEAGLES.COM X 1964 TN OUR MISSION IS TO PROVIDE THE CHRISTIAN FAMILY WITH A CHRIST-CENTERED, BIBLICALLY DIRECTED EDUCATION THAT CHALLENGES STUDENTS TO KNOW THE LORD JESUS CHRIST AND TO DEVELOP THE VISION AND PRACTICE OF EXCELLENCE IN ACADEMICS, CHARACTER, LEADERSHIP AND SERVICE TO OTHERS. 20 18 309 174 0 0 364556 1712384 12704635 12394240 70674 295976 158873 192033 13298738 14594633 2185977 2340170 0 0 7844301 7939592 0 0 126565 4275004 3871024 14305282 14150786 -1006544 443847 19451446 24857228 6719760 11676409 12731686 13180819 OUR MISSION IS TO PROVIDE THE CHRISTIAN FAMILY WITH A CHRIST-CENTERED, BIBLICALLY DIRECTED EDUCATION THAT CHALLENGES STUDENTS TO KNOW THE LORD JESUS CHRIST AND TO DEVELOP THE VISION AND PRACTICE OF EXCELLENCE IN ACADEMICS, CHARACTER, LEADERSHIP AND SERVICE TO OTHERS. 0 0 12462924 2340170 12394240 EDUCATIONAL SERVICES FOR K-12 FOR APPROX. 1,035 STUDENTS 12462924 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 0 1 0 0 0 0 1 40 0 1 309 1 0 0 0 0 0 0 0 0 0 0 X 20 18 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X WENDELL THOMPSON 9017547217 7600 MACON RD MEMPHIS TN 38018 J BRYAN MILLER 40.00 X X 199844 0 7315 RANDY ANDERSON 2.00 X X 0 0 0 SCOTT ARNWINE 2.00 X X 0 0 0 ANDY ELLZEY 2.00 X 0 0 0 RICK GREENE 2.00 X 0 0 0 DANNY HARLOW 2.00 X 0 0 0 SCOTT HAUSS 2.00 X 0 0 0 DAVE MORRIS 2.00 X X 0 0 0 VAN OLIVER 2.00 X 0 0 0 HARRY SMITH 2.00 X 0 0 0 BRIAN WARD 2.00 X 0 0 0 BOBBY WILLIAMS 2.00 X X 0 0 0 BRIAN WISEMAN 2.00 X 0 0 0 ROBERT HUNT 2.00 X 0 0 0 RONNIE KING 2.00 X 0 0 0 BRYAN LYLE 2.00 X 0 0 0 MARK CARDWELL 2.00 X 0 0 0 CHARLES RICKETTS 2.00 X 0 0 0 LANNY SAUNDERS 2.00 X 0 0 0 MATTHEW WADDELL 2.00 X 0 0 0 FRANK E COOK JR 40.00 X 93803 0 7547 GEOFF WALTERS 40.00 X 117436 0 9488 BARRETT LUKETIC 40.00 X 101041 0 3925 PAUL NORBY 40.00 X 112744 0 9512 624868 0 37787 4 0 1 0 ABM JANITORIAL SERVICES INC PO BOX 934418 ATLANTA GA 31193 JANITORIAL SERVICES 245113 CMR CONSTRUCTION & ROOFING LLC 3006 N LINDBERGH BLVD SAINT ANN MO 63074 CONSTRUCTION/REPAIR 148782 HOLLINGSWORTH PAVING INC 1633 FERRELL PARK DR MEMOHIS TN 38116 PAVING 113800 3 62092 69930 1580362 35118 1712384 ACADEMIC INSTRUCTION 611110 12073796 12073796 STUDENT ACTIVITIES 611110 272012 272012 AUXILIARY SERVICES 611110 48432 48432 12394240 41651 41651 5029 0 5029 5029 5029 2935 251390 0 0 2935 251390 254325 254325 251441 62092 101173 150268 150268 184262 222769 -38507 -38507 MISCELLANEOUS 611110 75243 75243 75243 14594633 12394240 0 488009 1693 1693 2338477 2338477 305301 156716 138137 10448 6245692 5770024 375142 100526 900974 760471 140503 487625 441786 45839 3534 3534 22176 22176 760466 706396 51929 2141 84023 68716 13238 2069 605378 551228 46721 7429 367696 210367 157166 163 772846 400846 369685 2315 230128 237808 -7757 77 31544 21819 9725 69672 69672 640896 632730 7867 299 MISCELLANEOUS - ACADEMI 139218 139218 MISCELLANEOUS - ADMIN 117720 117720 MISCELLANEOUS - COCURRI 24629 24629 MISCELLANEOUS - FUNDRAI 1098 1098 14150786 12462924 1561297 126565 354103 2407313 3093175 220967 594458 1155880 443266 5355666 25000 16123 16224 7720 7720 101945 91351 27576036 13505406 13360388 14070630 1478801 1504432 1467 2045 19451446 24857228 721885 1102782 29852 37327 4528023 9131500 1440000 1404800 6719760 11676409 X 12047159 12080813 484527 900006 200000 200000 12731686 13180819 19451446 24857228 X 443847 5286 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 741503 15060 4987 76844 4142 680564 652124 103299 9556 4364 741503 595783 6499 70417 16863 3712 652124 639648 6737 -48828 1630 144 595783 0.07090 0.85590 0.07320 0 1 1 2828586 2828586 20755235 9634860 11120375 3992215 3870546 121669 14070630 14594633 14150786 443847 5286 5286 449133 12963226 5286 323942 329228 12633998 1960635 1960635 14594633 12514095 323944 323944 12190151 1960635 1960635 14150786 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: EARNINGS FROM THE ENDOWMENT ARE USED TO PROVIDE NEED-BASED SCHOLARSHIPS TO STUDENTS ENROLLED IN THE SCHOOL. PART XI, LINE 8 - OTHER ADJUSTMENTS: ROUNDING PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES RECORDED ON FORM 990, PART VIII, LINE 8B 101,173. COGS INCLUDED ON FORM 990, PART VIII, LINE 10B 222,769. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NOT INCLUDED ON FORM 990, PART VIII, LINE 2A 1,960,635. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNRAISING EXPENSES RECORDED ON FORM 990, PART VIII, LINE 8B 101,173. COGS INCLUDED ON FORM 990, PART VIII, LINE 10B 222,769. ROUNDING 2. PART XIII, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NOT INCLUDED ON FORM 990, PART VIII, LINE 2A 1,960,635. 1 1 1 1 1 1 1 0 0 0 1 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 ANNUALLY THE SCHOOL PUBLISHES IN THE LOCAL METROPOLITAN NEWSPAPER A NOTICE THAT MEETS THE PUBLICITY REQUIREMENTS OF REV. PROC. 75-50, 1975-2 C.B. 587, PART 4.03. EXPLANATION OF RACIAL DISCRIMINATION SCHEDULE E, PART I, LINE 5 THE SCHOOL AWARDS SCHOLARSHIPS PURSUANT TO A FINANCIAL ASSISTANCE PROGRAM FAVORING RACIAL MINORITY GROUPS. THE PROGRAM IS DESIGNED TO PROMOTE THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY. ANNUAL AUCTION 81270 36350 44920 203 29732 GOLF TOURNAMENT 43535 43535 6010 686 9961 3130 6411 6 77684 77684 165 925 200 25421 202489 36350 166139 6175 1814 9961 3130 200 61564 82844 83295 1 X COLLEGE SCHOLARSHIPS 11 38000 N/A N/A PASTOR'S RECOGNITION GRANT 11 26000 BOOK SEE PART IV. BENEVOLENT TUITION ASSISTANCE 11 60765 BOOK SEE PART IV. NEED-BASED TUITION ASSISTANCE 162 1744870 BOOK SEE PART IV. MULTISTUDENT DISCOUNT 348 129000 BOOK SEE PART IV. DISASTER RELIEF 1 2500 N/A N/A AUTOMATIC TUITION REMISSION 47 329742 BOOK SEE PART IV PARTNERING WITH PRESCHOOL 3 1200 BOOK SEE PART IV BLAS PASCAL SCHOOL GRANT 1 6400 N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SCHOOL ONLY GRANTS FUNDS TO ORGANIZATIONS WELL-KNOWN TO THE SCHOOL. GENERALLY THESE ARE LOCAL ORGANIZATIONS IN WHOSE OPERATIONS SCHOOL PERSONNEL ARE DIRECTLY INVOLVED AS VOLUNTEERS. PART III: THE SCHOOL MAKES THE FOLLOWING GRANTS FOR NON-CASH SCHOLARSHIPS (TUITION REDUCTIONS). PASTOR'S RECOGNITION GRANTS ARE AWARDED BY A COMMITTEE BASED UPON THE PASTOR'S CHURCH, POSITION AND NUMBER OF CHILDREN IN THE SCHOOL. EMPLOYEE AUTOMATIC TUITION REMISSION, A 40% DISCOUNT OFF TUITION, IS AWARDED TO ALL FULL-TIME FACULTY AND ADMINISTRATORS. BENEVOLENT TUITION ASSISTANCE IS AWARDED BY A COMMITTEE BASED UPON DEMONSTRATED NEED THAT IS IN EXCESS OF THAT COVERED BY OTHER GRANTS AND CLASSIFICATION AS A MINISTER, MISSIONARY, MINORITY OR HARDSHIP CASE. OTHER TUITION ASSISTANCE IS AWARDED BASED UPON NEED. NEED IS DEFINED AS THE FAMILY'S TUITION LESS THE AMOUNT THE FAMILY IS ABLE TO PAY AS DETERMINED BY AN INDEPENDENT THIRD-PARTY SERVICE. THE MULTI-STUDENT DISCOUNT IS AN AUTOMATIC DISCOUNT BASED UPON THE NUMBER OF CHILDREN A FAMILY ENROLLS. X X X X 0 0 0 0 0 0 0 1 0 J BRYAN MILLER 199844 0 0 0 0 0 733 0 6582 0 207159 0 0 0 PART I, LINE 7 EMPLOYEE OFFICERS RECEIVED REIMBURSEMENT PAYMENTS UNDER AN ACCOUNTABLE PLAN GEOFF WALTERS HOUSING X 25000 25000 0 1 1 25000 SCOTT ARNWINE TREASURER 8800 TUITION ASSISTANCE REX JONES RELATED TO BOARD MEMBER 5200 TUITION ASSISTANCE KIM ARNWINE FAMILY MEMBER OF TRUSTEE SCOTT ARNWINE 35477 EMPLOYEE COMPENSATION 0 B REX JONES FAMILY MEMBER OF TRUSTEE HARRY SMITH 78408 EMPLOYEE COMPENSATION 0 X 3 13077 MARKET X 11 726 SALE PRICE AT AUCTION X VARIOUS 106 21315 SALE PRICE AT AUCTION X HVAC SYSTEM/INSTALLATION 1 5000 SALE PRICE AT AUCTION 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES ANDY ELLZEY AND BRIAN WISEMAN ARE BROTHERS-IN-LAW. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE (COMPRISED OF INDEPENDENT TRUSTEES) REVIEWS THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO A REQUIRED ANNUAL DISCLOSURE, OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE BEFOREHAND POTENTIAL CONFLICTS OF INTEREST IN ANY TRANSACTION AND TO RECUSE THEMSELVES FROM VOTING ON ANY SUCH TRANSACTION. EACH WEEK THE SCHOOL'S BUSINESS MANAGER (TOP FINANCIAL OFFICIAL) REVIEWS TRANSACTIONS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL HAS 2 EMPLOYEES WHO ARE AN OFFICER (AS DEFINED BY THE IRS) OR KEY EMPLOYEE: THE PRESIDENT (TOP MANAGEMENT OFFICIAL)AND THE BUSINESS MANAGER (TOP FINANCIAL OFFICIAL). EACH YEAR THE SCHOOL GATHERS COMPARABLE COMPENSATION DATA FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, THE MEMPHIS ASSOCIATION OF INDEPENDENT SCHOOLS AND FORMS 990 ON GUIDESTAR.ORG FOR SIMILAR POSITIONS AT SIMILAR SCHOOLS. NEAR THE END OF EACH SCHOOL YEAR THE EXECUTIVE COMMITTEE (CONSISTING OF THE CHAIRMAN, VICE CHAIRMAN, SECRETARY AND TREASURER, ALL OF WHICH ARE UNCOMPENSATED TRUSTEES) EVALUATES THE HEAD OF SCHOOL AGAINST THE ANNUAL GOALS SET AT THE START OF THE YEAR. THE COMMITTEE ALSO RECEIVES THE HEAD OF SCHOOL'S REVIEW OF THE PERFORMANCE OF THE BUSINESS MANAGER, ALONG WITH HIS RECOMMENDATION FOR THE BUSINESS MANAGER'S COMPENSATION. THE COMMITTEE MEETS IN EXECUTIVE SESSION TO REVIEW COMPARABLE COMPENSATION DATA, TO DETERMINE YEAR-END PERFORMANCE BONUSES, IF ANY, FOR THE HEAD OF SCHOOL AND BUSINESS MANAGER, AND TO SET THEIR COMPENSATION AND BENEFITS FOR THE COMING YEAR. THE COMMITTEE DOCUMENTS THE MINUTES OF THE MEETING AND ITS DELIBERATIONS AND DECISIONS. THE COMPARABLE COMPENSATION DATA ARE FILED WITH THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST THE SCHOOL PROVIDES AT NO CHARGE A COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND/OR AUDITED FINANCIAL STATEMENTS. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 5,286. ROUNDING TOTAL TO FORM 990, PART XI, LINE 5: 5,286. FORM 990 PART XI LINE 2(C) THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR THE EAGLE FOUNDATION OF MEMPHIS INC PO BOX 1030 CORDOVA TN 38088 208453749 SUPPORTING ORGANIZATION TN 501(C)(3) 11A-1 N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 EAGLE FOUNDATION OF MEMPHIS INC A 69930 COST