SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION (EIN 46-0340024)
Tax period: 2011-08-01 to 2012-07-31
Filed: 2013-06-17
IRS object ID: 201341689349300434
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule I
Schedule K
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-06-17T11:21:34-05:00	Timestamp
Tax Period End Date	2012-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WOLTMAN VAN KEKERIX & STOTZ PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4500 S TECHNOLOGY DR	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	571064214	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460340024	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SIOUX FALLS CHRISTIAN SCHOOLS	BusinessNameLine1
Business Name Line2	ASSOCIATION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	SIOU	NameControl
Phone	6053341422	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6120 S CHARGER AVENUE	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57108	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DANIEL J HARMELINK	Name
Title	PRESIDENT	Title
Phone	6053341422	Phone
Date Signed	2013-06-17	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TRENT R PRINS	Name
Phone	6053611200	Phone
Date Prepared	2013-06-17	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JAY WOUDSTRA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	6120 S CHARGER AVENUE	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57108	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	10229177	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	SIOUXFALLSCHRISTIAN.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	TO ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION IN WHICH INSTRUCTION SHALL BE PROVIDED IN ACCORDANCE WITH THE RELIGIOUS AND OTHER PRINCIPLES SET FORTH IN SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION'S CONSTITUTION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	212	TotalNbrEmployees
Total Nbr Volunteers	563	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	4634595	ContributionsGrantsPriorYear
Contributions Grants Current Year	1766656	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4269820	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4752375	ProgramServiceRevenueCY
Investment Income Prior Year	24856	InvestmentIncomePriorYear
Investment Income Current Year	14332	InvestmentIncomeCurrentYear
Other Revenue Prior Year	288964	OtherRevenuePriorYear
Other Revenue Current Year	325676	OtherRevenueCurrentYear
Total Revenue Prior Year	9218235	TotalRevenuePriorYear
Total Revenue Current Year	6859039	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	150000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	295000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3781244	SalariesEtcPriorYear
Salaries Etc Current Year	4122491	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	310399	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3042890	OtherExpensePriorYear
Other Expenses Current Year	1892547	OtherExpensesCurrentYear
Total Expenses Prior Year	6974134	TotalExpensesPriorYear
Total Expenses Current Year	6310038	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2244101	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	549001	RevenuesLessExpensesCY
Total Assets BOY	18251192	TotalAssetsBOY
Total Assets EOY	18681546	TotalAssetsEOY
Total Liabilities BOY	1442947	TotalLiabilitiesBOY
Total Liabilities EOY	1330721	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	16808245	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	17350825	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION IN WHICH INSTRUCTION SHALL BE PROVIDED IN ACCORDANCE WITH THE RELIGIOUS AND OTHER PRINCIPLES SET FORTH IN SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION'S CONSTITUTION.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4867666	Expense
Grants	295000	Grants
Revenue	4280114	Revenue
Description	ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION FOR 976 STUDENTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	300339	Expense
Revenue	280902	Revenue
Description	PROVIDE HOT LUNCH TO THE STUDENTS ATTENDING SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	188230	Expense
Revenue	191359	Revenue
Description	PROVIDE CHILD CARE FOR STUDENTS ATTENDING SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION OUTSIDE OF REGULAR SCHOOL HOURS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	5356235	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	34	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	212	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	GLENDA LOHSE	NamePerson
Telephone Number	6053341422	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6120 S CHARGER AVENUE	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57108	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Average Hours Per WeekAverageHoursPerWeek
CARL WYNJA
PAST PRESIDE	X	0	0	0
DAN HARMELINK
PRESIDENT	X	0	0	0	X
ED BOLKEMA
TREASURER	X	0	0	0	X
SCOTT PERRENOUD
VICE PRESIDE	X	0	0	0	X
HENRY HITT
VICAR	X	0	0	0
JEFF BRANDS
BD MEMBER	X	0	0	0
JULIE MCDONALD
BD MEMBER	X	0	0	0
JENNIFER CRISP-GRIEBEL
BD MEMBER	X	0	0	0
MICHELLE DYKSTRA
BD MEMBER	X	0	0	0
WES ENGBERS
BD MEMBER	X	0	0	0
AUDRA EIDE
SECRETARY	X	0	0	0	X
DAVID LONG
BD MEMBER	X	0	0	0
BRAD SEVERSON
BD MEMBER	X	0	0	0
TROY VANDER STOUWE
BD MEMBER	X	0	0	0
ERIC NETJES
BD MEMBER	X	0	0	0
JAY WOUDSTRA
SUPERINTENDE		104219	0	16509	X	40.00

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	104219	TotalReportableCompFromOrg
Total Other Compensation	16509	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	71565	GovernmentGrants
All Other Contributions	1695091	AllOtherContributions
Noncash Contributions	151850	NoncashContributions
Total Contributions	1766656	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	4186979	4186979
MEALS	280902	280902
CHILD CARE	191359	191359
EXTRACURRICULAR REVENUE	93135	93135

Field	Value	IRS element (for citing)
Total Program Service Revenue	4752375	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	15379	TotalRevenueColumn
Exclusion	$15,379	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	14411	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	14411	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	14411	TotalRevenueColumn
Exclusion	$14,411	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	1047	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-1047	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-1047	TotalRevenueColumn
Related Or Exempt Function Income	-1047	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	186753	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	29706	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	157047	TotalRevenueColumn
Exclusion	$157,047	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	3373530	GrossSalesOfInventory
Cost Of Goods Sold	3339385	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	34145	TotalRevenueColumn
Exclusion	$34,145	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BOOSTERS INCOME	70350	$70,350
ATHLETIC CAMPS INCOME	27322	$27,322
CLASS INCOME	13436		13436

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	8965	TotalRevenueColumn
Exclusion	$8,965	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	120073	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	6859039	TotalRevenueColumn
Related Or Exempt Function Income	4764764	RelatedOrExemptFunctionIncome
Exclusion	$327,619	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	295000	Total
Program Services	295000	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	118144	Total
Management And General	118144	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3004189	Total
Program Services	2636414	ProgramServices
Management And General	305199	ManagementAndGeneral
Fundraising	62576	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	316247	Total
Program Services	295034	ProgramServices
Management And General	19311	ManagementAndGeneral
Fundraising	1902	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	474552	Total
Program Services	445863	ProgramServices
Management And General	26763	ManagementAndGeneral
Fundraising	1926	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	209359	Total
Program Services	175323	ProgramServices
Management And General	29121	ManagementAndGeneral
Fundraising	4915	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	18114	Total
Management And General	18114	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	136996	Total
Program Services	120541	ProgramServices
Fundraising	16455	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	26402	Total
Program Services	26402	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	348978	Total
Program Services	250087	ProgramServices
Management And General	28582	ManagementAndGeneral
Fundraising	70309	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	26077	Total
Program Services	26077	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	13422	Total
Program Services	13422	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	57345	Total
Program Services	50176	ProgramServices
Management And General	5735	ManagementAndGeneral
Fundraising	1434	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	687072	Total
Program Services	601188	ProgramServices
Management And General	68707	ManagementAndGeneral
Fundraising	17177	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising
HOT LUNCH EXPENSE	151403	151403
EXTRACURRICULAR EXPENSE	86482	86482
BOOSTER EXPENSE	53064		53064
JANITOR SUPPLIES	42608	42608

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	244584	Total
Program Services	140215	ProgramServices
Management And General	23728	ManagementAndGeneral
Fundraising	80641	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	6310038	Total
Program Services	5356235	ProgramServices
Management And General	643404	ManagementAndGeneral
Fundraising	310399	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	896373	BOY
EOY	1352425	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	91208	BOY
EOY	73158	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	115757	BOY
EOY	136790	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	90568	BOY
EOY	87970	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	47819	BOY
EOY	66961	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	20559502	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4083097	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	16574896	BOY
EOY	16476405	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	382996	BOY
EOY	439572	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	51575	BOY
EOY	48265	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	18251192	BOY
EOY	18681546	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	91748	BOY
EOY	23089	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	207794	BOY
EOY	208488	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	1126491	BOY
EOY	1078127	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	2500	BOY
EOY	2500	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	14414	BOY
EOY	18517	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1442947	BOY
EOY	1330721	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	16497790	BOY
EOY	16257440	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	300000	BOY
EOY	1082930	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	10455	BOY
EOY	10455	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16808245	BOY
EOY	17350825	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	18251192	BOY
EOY	18681546	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	549001	ReconcilationRevenueExpenses
Reconcilation Other Changes	-6421	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	378409	BeginningOfYearBalance
Contributions	52267	Contributions
Investment Earnings Or Losses	6612	InvestmentEarningsOrLosses
End Of Year Balance	437288	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	354271	BeginningOfYearBalance
Contributions	5818	Contributions
Investment Earnings Or Losses	36426	InvestmentEarningsOrLosses
Other Expenditures	18106	OtherExpenditures
End Of Year Balance	378409	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	344957	BeginningOfYearBalance
Contributions	1160	Contributions
Investment Earnings Or Losses	24574	InvestmentEarningsOrLosses
Other Expenditures	16420	OtherExpenditures
End Of Year Balance	354271	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	1.00000	BoardDesignatedEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	705878	OtherCostOrOtherBasis
Book Value	705878	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	17642370	OtherCostOrOtherBasis
Depreciation	2743076	Depreciation
Book Value	14899294	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2211254	OtherCostOrOtherBasis
Depreciation	1340021	Depreciation
Book Value	871233	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	16476405	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
OTHER ACCRUED EXPENSES	$14,026
CAFETERIA INDIVID INSURANCE	$2,542
SALES TAX PAYABLE	$1,437
CAFETERIA MEDICAL REIMB ELECTIO	$512
CAFETERIA DAYCARE ELECTION

Field	Value	IRS element (for citing)
Total Of Amounts	18517	TotalOfAmounts
Total Revenue	6859039	TotalRevenue
Total Expenses	6310038	TotalExpenses
Excess Or Deficit For Year	549001	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-6421	NetUnrealizedGLOnInvestments
Total Adjustments	-6421	TotalAdjustments
Excess Or Deficit Per FS	542580	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	6866912	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-6421	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	14294	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	7873	RevenueNotRptdF990
Revenue Subtotal	6859039	RevenueSubtotal
Total Revenue Per Form990	6859039	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	6324332	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	14294	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	14294	ExpensesNotRptdF990
Expenses Subtotal	6310038	ExpensesSubtotal
Total Expenses Per Form990	6310038	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION	Identifier
Return Reference	SCHEDULE E LINE 6	ReturnReference
Explanation	DISTRICT FUNDS FOR BOOKS AND TITLE MONIES ERATE FUNDING FROM USAC HOT LUNCH COMMODITIES AND SUBSIDY PAYMENTS FROM THE STATE	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GOLF-AID	NameOfEvent1
Gross Receipts Event1	75030	GrossReceiptsEvent1
Gross Revenue Event1	75030	GrossRevenueEvent1
Other Direct Expenses Event1	14656	OtherDirectExpensesEvent1
Name Of Event2	MASTER'S TOUCH	NameOfEvent2
Gross Receipts Event2	58646	GrossReceiptsEvent2
Gross Revenue Event2	58646	GrossRevenueEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	51816	GrossReceiptsOtherEvents
Gross Revenue Other Events	51816	GrossRevenueOtherEvents
Other Direct Expenses Other Events	13059	OtherDirectExpensesOtherEvents
Gross Receipts Total	185492	GrossReceiptsTotal
Gross Revenue Total Events	185492	GrossRevenueTotalEvents
Other Direct Expenses Total Events	27715	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	27715	DirectExpenseSummaryEvents
Net Income Summary	157777	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	KINGDOM CAPITAL FUND	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1217 W MURPHY DRIVE	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57108	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	260194811	EINOfRecipient
IRC Section	509	IRCSection
Amount Of Cash Grant	295000	AmountOfCashGrant
Purpose Of Grant	LAND	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	LINCOLN COUNTY SOUTH DAKOTA REV B	BusinessNameLine1

Field	Value	IRS element (for citing)
Date Issued	2004-01-01	DateIssued
Issue Price	2500000	IssuePrice
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Current Refunding	false	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	false	FinalAllocationMade
Adequate Books And Recds Maintaind	false	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	false	EngageBondCounselContracts
Any Research Agreements	false	AnyResearchAgreements
Engage Bond Counsel Research	false	EngageBondCounselResearch
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	true	Form8038TFiled
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	147539	NoncashContribsRptdF990
Method Of Determining Revenues	THRIFT STORE RESALEABLE	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	E-RATE FUNDING	Description
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	4311	NoncashContribsRptdF990
Method Of Determining Revenues	VENDOR PROVIDED	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO ESTABLISH AND MAINTAIN A CHRIST-CENTERED PROGRAM OF PRE-KINDERGARTEN, ELEMENTARY, MIDDLE, AND SECONDARY EDUCATION IN WHICH INSTRUCTION SHALL BE PROVIDED IN ACCORDANCE WITH THE RELIGIOUS AND OTHER PRINCIPLES SET FORTH IN SIOUX FALLS CHRISTIAN SCHOOLS ASSOCIATION'S CONSTITUTION.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	EVERY PERSON MEETING THE FOLLOWING REQUIREMENTS SHALL BE A MEMBER OF THE ASSOCIATION: EITHER (1) EIGHTEEN YEARS OF AGE OR OLDER IN AGREEMENT WITH THE CONSTITUTION OF THE ASSOCIATION AS ADOPTED BY THE SCHOOL BOARD; AND A PARENT OF A STUDENT ATTENDING OR WHOM FORMALLY ATTENDED SIOUX FALLS CHRISTIAN SCHOOLS; OR (2) A SUCCESSFUL APPLICANT. THE ASSOCIATION HAS ONE CLASS OF VOTING MEMBERSHIP. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	ELECTION OF SCHOOL BOARD MEMBERS, APPROVAL OF THE ASSOCIATION'S ANNUAL BUDGET, AND ANY OTHER BUSINESS THAT MAY PROPERLY COME BEFORE THE MEMBERS AT THE ANNUAL MEETING.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A DRAFT COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS. THE ORGANIZATION'S PAID PREPARER IS THEN AVAILABLE FOR QUESTIONS OR COMMENTS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE CONFLICT OF INTEREST POLICY RESTS ON THE FOLLOWING PRINCIPLES: A) THE BOARD OF DIRECTORS BEARS THE ULTIMATE RESPONSIBILITY FOR DETERMINING THAT A PROPOSED TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION, ALTHOUGH IT MAY BENEFIT A BOARD MEMBER, MEMBER OF THE MANAGEMENT STAFF, OR MEMBER OF THE PROFESSIONAL STAFF. B) DISCLOSURE OF PERSONAL FINANCIAL INTERESTS TO THE BOARD IS ESSENTIAL TO ITS PERFORMANCE OF THIS TASK. C) A PERSON HAVING A PERSONAL FINANCIAL INTEREST SHOULD NOT PARTICIPATE IN THE APPROVAL OF A PROPOSED TRANSACTION, UNLESS HIS/HER JUDGMENT OR EXPERTISE IS NECESSARY TO THE DISINTERESTED BOARD MEMBER'S CONSIDERATION OF THE TRANSACTION. D) A TRANSACTION SHOULD NOT BE AVOIDED SOLELY BECAUSE IT WILL BENEFIT A PERSON ASSOCIATED WITH SFCS IF IT IS OTHERWISE IN SFCS'S BEST INTEREST.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE OF THE SCHOOL BOARD DETERMINES THE SUPERINDENDENT'S COMPENSATION. JOB PERFORMANCE IS CONSIDERED AS WELL AS COMPARABILITY DATA FROM THE PUBLIC SCHOOL SYSTEM AND CHRISTIAN SCHOOLS INTERNATIONAL.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST.