2012-07-16T15:16:09-05:00 2011-08-31 BEENE GARTER LLP 56 GRANDVILLE AVE SW SUITE 100 GRAND RAPIDS MI 495034036 990 2010-09-01 381880873 GRAND RAPIDS CHRISTIAN SCHOOLS GRAN 6165746000 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 JIM PRIMUS 6165746000 2012-07-13 1 MARGARET W BISHOP CPA 6162355200 2010 2016-02-24 21:20:13Z JIM PRIMUS 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 20761261 0 X WWW.GRCS.ORG X 1969 MI PREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY. 10 10 642 1300 308570 -165292 6721556 3025317 16437691 17455607 412764 -40431 1598954 93806 25170965 20534299 0 2071436 0 0 13851917 14109760 0 0 1016552 8628357 8041671 22480274 24222867 2690691 -3688568 72755483 62786850 15517453 8975688 57238030 53811162 PREPARING STUDENTS TO BE EFFECTIVE SERVANTS OF CHRIST IN CONTEMPORARY SOCIETY. 0 0 20210886 2071436 17262318 PROVIDE EDUCATION TO STUDENTS IN K-12 AND ENABLE THEM TO BECOME CONTRIBUTORS IN CONTEMPORARY SOCIETY. 20210886 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 34 0 1 642 1 1 1 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 MI X JIM PRIMUS 6165746000 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 KEVIN DENDULK 1.00 X X 0 0 0 PAUL JELTEMA 1.00 X X 0 0 0 DAVE TUIT 1.00 X X 0 0 0 AMY SMITH 1.00 X X 0 0 0 BRIAN QUIST 1.00 X 0 0 0 ALEX SANTIAGO 1.00 X 0 0 0 KARI LUYMES 1.00 X 0 0 0 RAY VANDERKOOI 1.00 X 0 0 0 PETER JONKER 1.00 X 0 0 0 RITA BUITENDORP 1.00 X 0 0 0 THOMAS DEJONGE 40.00 X 125666 0 24619 JAY LANINGA 40.00 X 94119 0 17863 LON SWARTZENTRUBER 40.00 X 94439 0 21320 314224 0 63802 1 0 1 0 0 737235 1310391 977691 3025317 TUITION & FEES 611600 17088984 17088984 EAGLE IMPACT LLC 713940 308570 308570 ATHLETIC PROGRAMS 611710 58053 58053 17455607 31494 31494 84844 84844 84844 84844 2034 73959 -71925 -71925 -71925 46684 737235 153003 -106319 -106319 OTHER INCOME & FEES 900099 93875 93875 ANCILLARY SERVICES 900099 21406 21406 115281 20534299 17262318 308570 -61906 400000 400000 1671436 1671436 376366 146215 111928 118223 10711059 9198444 1143349 369266 1056254 900983 114884 40387 1155914 953945 153291 48678 810167 684851 92058 33258 59867 59867 45675 45675 358 358 30485 30485 65675 8203 57472 150788 4949 98001 47838 105677 18452 73639 13586 2970929 2293648 616916 60365 206512 169296 37066 150 36792 34013 2779 48961 48961 3060496 2880078 151157 29261 113571 108095 5476 SCHOOL & ATHLETIC PROGR 749961 749961 CAMPAIGN & FUNDRAISING 194102 194102 BANK AND BOND FEES 105582 105582 BAD DEBTS 65009 65009 MISC/OTHER 31231 48 29996 1187 24222867 20210886 2995429 1016552 527547 608363 3416310 260450 10561579 4675247 875030 686262 573488 521059 159007 5887 357687 491707 78861260 23323385 56284875 55537875 72755483 62786850 2309002 927359 3349729 3793349 8835000 2835000 1023722 1419980 15517453 8975688 X 43939219 48194752 13298811 5616410 57238030 53811162 72755483 62786850 X -3688568 261700 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3791441 3791441 56519367 15182112 41337255 7504809 4519177 2985632 11045643 3622096 7423547 55537875 ACCRUED POST RETIREMENT AND SEVERANCE BENEFITS 619980 DEFERRED OPTION REVENUE 800000 1419980 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE ENTITY AS A 501(C)(3) ORGANIZATION. ALTHOUGH GRAND RAPIDS CHRISTIAN SCHOOLS WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, THE EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME". SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES CERTAIN REVENUE DERIVED FROM THE RENTAL OF THE ICE HOCKEY ARENA. THERE WAS NO PROVISION FOR UNRELATED BUSINESS INCOME TAX RECORDED AND PAID FOR THE YEAR ENDED AUGUST 31, 2011. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMIINATION. WITH LIMITED EXCEPTIONS, THE SCHOOLS ARE NO LONGER SUBJECT TO AUDITS BY FEDERAL AUTHORITIES FOR YEARS PRIOR TO 2007. 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 ASSOCIATION CLEARLY DESCRIBES ITS NON-DISCRIMINATORY POLICY THROUGH PROMOTION SPEECHES AND A POLICY HANDBOOK DISTRIBUTED BY THE SCHOOLS. BRIGHT HOPE FOR TOMORROW 382275 370025 12250 16247 23664 CIRCLE OF FRIENDS 176874 174264 2610 4009 9937 4 224770 192946 31824 750 35017 23145 40234 783919 737235 46684 750 55273 23145 73835 153003 -106319 1 GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 237017305 501(C)(3) 400000 THE FOUNDATION IS A RELATED ENTITY, AND THE PURPOSE OF THE GRANT WAS TO SAFEGUARD FUNDS FOR FUTURE OPERATING NEEDS OF GRAND RAPIDS CHRISTIAN SCHOOLS. 1 TUITION ASSISTANCE TO STUDENTS AND FAMILIES ATTENDING GRAND RAPIDS CHRISTIAN SCHOOLS 557 1671436 FAIR VALUE OF TUITION REDUCTION IN TUITION FOR FAMILIES AND INDIVIDUALS. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANT FUNDS AWARDED TO THE RELATED FOUNDATION ARE MONITORED IN ACCORDANCE WITH THE FOUNDATION'S ENDOWMENT, INVESTMENT AND SPENDING POLICIES. AWARDS TO INDIVIDUALS FOR TUITION ASSISTANCE ARE MONITORED THROUGH THE GRAND RAPIDS CHRISTIAN SCHOOLS' ENROLLMENT AND ASSISTANCE ELIBILITY POLICIES. X X 0 0 0 0 0 0 0 0 0 THOMAS DEJONGE 115766 0 0 0 9900 0 14043 0 10576 0 150285 0 0 0 MICHIGAN STRATEGIC FUND 132555119 594698EL2 2008-05-01 14335000 TO FINANCE CAPITAL EXPANSION PROJECTS 0 0 0 11500000 14335000 2700000 95000 300000 605000 10635000 2008 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 (A) ISSUER NAME: MICHIGAN STRATEGIC FUND (B) DESCRIPTION OF PURPOSE: CONSTRUCTION OF A GYMNASIUM, REFINANCE A PREVIOUS BOND ISSUE- MSF SERIES 2003 FORM 990, PART VI, SECTION B, LINE 11 JAY LANINGA, THE CHIEF FINANCIAL OFFICER, REVIEWS THE FORM 990 BEFORE IT IS FILED WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY STATES THAT ANY BOARD MEMBER, MANAGEMENT STAFF, OR PROFESSIONAL STAFF WHO KNOWS OR HAS REASON TO KNOW OF HIS OR HER INTEREST IN A PROHIBITED TRANSACTION MUST DISCLOSE HIS OR HER INTEREST BEFORE OR DURING THE NEXT MEETING OF THE BOARD OF DIRECTORS AFTER HE OR SHE LEARNS OF HIS OR HER INTEREST. THE BOARD OR DIRECTORS HAS THE SOLE RESPONSIBILITY AND POWER TO ENFORCE THE CONFLICT OF INTEREST POLICY AND MAY CENSOR OR DISMISS ANY PERSON WHO WILLFULLY VIOLATES ITS TERMS. THE BOARD OF DIRECTORS MAY PURSUE ANY REMEDY AVAILABLE AT LAW, INCLUDING A SUIT TO RECOVER DAMAGES, VOIDING A TRANSACTION, OR BOTH. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AND INDEPENDENT INFORMATION. FORM 990, PART VI, SECTION C, LINE 19 THE GRAND RAPIDS CHRISTIAN SCHOOLS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: 261,700. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 ADJUSTMENTS HAVE BEEN MADE TO NET ASSETS TO APPROPRIATELY RELFECT THE TIMING OF REVENUE RECOGNITION RELATED TO TUITION GRANTS MADE FROM THE RELATED FOUNDATION. EAGLE IMPACT LLC 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 263292399 RENTAL OF ICE ARENA MI 404515 3200876 GRAND RAPIDS CHRISTIAN SCHOOLS GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION 1508 ALEXANDER ST SE GRAND RAPIDS MI 49506 237017305 REDUCE COST OF EDUCATION FOR STUDENTS OF GRAND RAPIDS CHRISTIAN SCHOOLS MI 501(C)(3) SCHEDULE A LINE 11C GRAND RAPIDS CHRISTIAN SCHOOLS 0 GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE 2929 29TH STREET SE GRAND RAPIDS MI 49512 200092144 REDUCE COST OF EDUCATION FOR STUDENTS ATTENDING LOCAL CHRISTIAN SCHOOLS MI 501(C)(3) SCHEDULE A LINE 11C GRAND RAPIDS CHRISTIAN SCHOOLS 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION C 902336 CASH AMOUNTS OF GRANTS RECEIVED GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE C 408055 CASH AMOUNTS OF GRANTS RECEIVED GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION B 400000 CASH AMOUNTS OF GRANTS GIVEN GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION P 81612 CASH REIMBURSEMENT OF EXPENSES