2013-09-11T13:45:06-05:00 2013-06-30 231551315 TROUT EBERSOLE & GROFF LLP 1705 OREGON PIKE LANCASTER PA 17601 990 2012-07-01 232833032 DAYSPRING CHRISTIAN ACADEMY DAYS 7172852000 120 COLLEGE AVENUE MOUNTVILLE PA 17554 MICHAEL R MYERS 7172852000 2013-08-20 1 BRIAN GROFF P00324634 7175692900 2012 2016-02-24 21:20:13Z MICHAEL R MYERS 120 COLLEGE AVENUE MOUNTVILLE PA 17554 2196520 0 X WWW.DAYSPRINGCHRISTIAN.COM X 2001 PA TO OPERATE A PRIVATE CHRISTIAN SCHOOL FOR KINDERGARTEN THROUGH GRADE TWELVE. 8 8 55 85 0 0 289954 416579 1436066 1513753 2422 2450 96542 82602 1824984 2015384 0 0 0 0 1136599 1362692 0 0 105213 603196 611193 1739795 1973885 85189 41499 367405 316731 583064 488220 -215659 -171489 TO OPERATE A PRIVATE CHRISTIAN SCHOOL FOR KINDERGARTEN THROUGH GRADE TWELVE 0 0 1574221 1520923 EDUCATION OF K-12 STUDENTS IN A PRINCIPLE-APPROACH ENVIRONMENT UTILIZING A NOTEBOOK METHOD CONSISTING OF APPROXIMATELY 270 STUDENTS 1574221 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 55 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 1 1 0 PA X CHIEF SCHOOL ADMINISTRATOR 7172852000 120 COLLEGE AVENUE MOUNTVILLE PA 17554 PHILLIP J FUNK 1.00 X 0 0 0 ANNE BEILER 1.00 X 0 0 0 ART REMINGTON 1.00 X 0 0 0 JAMES N CLYMER ESQUIRE 1.00 X 0 0 0 TOM LOHR 1.00 X 0 0 0 ANNA RUTH SMITH 1.00 X 0 0 0 WILLARD STOLTZFUS 1.00 X 0 0 0 MICHAEL R MYERS 40.00 X 58000 0 6212 58000 0 6212 0 0 0 0 0 416579 416579 TUITION AND FEES 611600 1513753 1513753 1513753 2503 2503 53 -53 -53 -53 258965 181083 77882 77882 MISCELLANEOUS 900099 4720 4720 4720 2015384 1520923 0 77882 59500 29750 14875 14875 1056016 820019 196393 39604 171259 130460 32435 8364 75917 57831 14378 3708 13474 6737 6737 23786 21407 2379 11334 10200 567 567 37912 27694 3872 6346 239531 215577 11977 11977 11628 10466 581 581 2878 2590 144 144 PROGRAM EXPENSES 145187 145187 VEHICLE EXPENSES 26307 26307 PROFESSIONAL DEVELOPMEN 19622 17660 981 981 BUILDING REPAIRS/MAINTE 14756 13280 738 738 64778 39056 10773 14949 1973885 1574221 294451 105213 242278 152366 23175 4900 7124 27749 0 34535 152544 119099 36216 33445 50078 55202 8534 8534 367405 316731 12125 25859 304335 320666 148000 0 118604 141695 583064 488220 X -273472 -245376 57813 73887 -215659 -171489 367405 316731 41499 2671 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 152544 119099 33445 33445 ACCRUED PAYROLL AND PAYROLL TAXES 130972 STUDENT ACTIVITY ESCROW PAYABLE 10723 141695 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ACADEMY HAS ADOPTED THE PROVISIONS OF FASB ASC TOPIC 740, RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ACADEMY RECOGNIZES THE BENEFITS OR LIABILITY ASSOCIATED WITH A TAX POSITION DURING THE PERIOD WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE THAN FIFTY PERCENT PROBABLE THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF THE APPEALS OR LITIGATION PROCESSES, IF ANY. ANY INTEREST OR PENALTY ASSOCIATED WITH SUCH POSITIONS WOULD BE RECORDED IN THE STATEMENTS OF ACTIVITIES AND ANY RELATED ACCRUAL WOULD BE RECOGNIZED ON THE STATEMENTS OF FINANCIAL POSITION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS THAT THE ACADEMY HAS TAKEN. GENERALLY, THE STATUTE OF LIMITATIONS FOR FILED RETURNS IS THREE YEARS FROM THE DATE OF FILING. 0 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 ORGANIZATION PUBLICIZES ITS NONDISCIMINATION POLICY IN ALL OF ITS LITERATURE, INCLUDING INFORMATION PACKETS, WEB SITE AND RADIO ADVERTISEMENTS. THESE SOURCES REGULARLY REACH THE GENERAL COMMUNITY. REMEMBER AMERICA SPEAKER SERIES 186588 186588 46443 42849 59578 PATRIOTS CELEBRATION DINNER 33912 33912 13959 1718 2 38465 38465 16536 258965 258965 46443 13959 42849 77832 181083 77882 FORM 990, PART VI, SECTION B, LINE 11 REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OVERSEES UPPER MANAGEMENT'S SALARY AND APPROVES RAISES FOR THE HEADMASTER, ETC. FORM 990, PART VI, SECTION C, LINE 19 PROVIDED UPON REQUEST RESPONSIBILITY FOR OVERSIGHT OF FINANCIAL STATEMENTS AND ACCOUNTANT FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS APPROVES THE FINANCIAL STATEMENTS AND THE INDEPENDENT ACCOUNTANT.