2012-03-08T08:20:07-06:00 2011-06-30 CHERRY BEKAERT & HOLLAND LLP 200 SOUTH 10TH STREET SUITE 900 RICHMOND VA 23219 990 2010-07-01 541144064 FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC FRED 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 RICHARD A YOST 5403735355 2012-03-01 1 AARON T ELLISON 8046735700 2010 2016-02-24 21:20:13Z FREDERICKSBURG CHRISTIAN RICHARD A YOST 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 8442148 0 X WWW.FREDERICKSBURGCHRISTIAN.COM X 1978 VA A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12. 8 4 189 5 0 0 577819 644714 7315704 7500648 52015 49936 266097 198488 8211635 8393786 806700 873519 0 0 4374105 4370305 37209 43262 326349 2380125 2443689 7598139 7730775 613496 663011 10157399 10689130 6114519 5983239 4042880 4705891 FREDERICKSBURG CHRISTIAN SCHOOLS IS AN EVANGELICAL, NON-DEMONINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG CHRISTIAN WORLDVIEW. 0 0 6411626 873519 7500648 A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 925 STUDENTS IN NORMAL SCHOOL SCHEDULE. 6411626 1 1 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 13 0 189 1 0 0 0 0 0 0 0 0 0 1 0 X 8 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X SCOTT M FULLER FINANCIAL OFFICER 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 GARY W FOSS 50.00 X X 46635 0 7964 ANDRA K FOSS DECEASED 50.00 X X 24080 0 1172 RICHARD A YOST 50.00 X X 76616 0 8550 DR M STEPHEN MANDELL 1.00 X 0 0 0 ROBERT A DUFFY 1.00 X 0 0 0 MURIEL MAY 1.00 X 0 0 0 LARRY ROOT 1.00 X 0 0 0 DONA WILSON 1.00 X 0 0 0 SCOTT M FULLER 50.00 X 63774 0 8139 CLIFTON C WILLIAMS 50.00 X 70485 0 22085 211105 0 25825 0 0 0 0 GLMG INC GENERAL CONTRACTORS 56 JOSEPH MILLS DRIVE STE 100 FREDERICKSBURG VA 22408 CONSTRUCTION 524403 1 13545 631169 25362 644714 TUITION & RELATED SERV 611600 7098047 7098047 STUDENT ACTIVITIES 611600 251539 251539 SCHOOL PROGRAMS 611600 151062 151062 7500648 45926 45926 35378 35378 35378 35378 4082 3995 4067 15 3995 4010 4010 207405 13545 44295 163110 163110 8393786 7500648 0 248424 846019 846019 27500 27500 236929 196822 29527 10580 3497158 2905152 435838 156168 359249 210094 144702 4453 276969 223031 41738 12200 1602 1602 32827 32827 43262 43262 15731 166 2209 13356 45963 398 45565 340040 323408 16632 199658 198812 846 430901 338113 92788 72640 72640 STUDENT ACTIVITIES 606662 594084 2886 9692 OPERATING REPAIRS AND M 194159 193961 198 STUDENT LUNCH EXPENSES 127011 127011 TRANSPORTATION 100636 100580 56 FURNITURE & EQUIPMENT 54294 53016 1278 221565 73459 71468 76638 7730775 6411626 992800 326349 1967198 2157795 89378 99570 77296 85907 111473 12511 12619844 4333321 7482418 8286523 429636 46824 10157399 10689130 333952 685618 1059841 700279 4720726 4597342 6114519 5983239 X 3115806 3906024 927074 799867 4042880 4705891 10157399 10689130 663011 0 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 3750 3507 3460 0 0 1260100 1260100 8147564 2595620 5551944 3212180 1737701 1474479 8286523 8393786 7730775 663011 0 663011 7547767 -846019 -846019 8393786 0 8393786 6884756 0 6884756 846019 846019 7730775 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR UNRECOGNIZED TAX BENEFITS, AND ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT A TAX POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR RELATED INTEREST AND PENALTIES AT JUNE 30, 2011, AND, ACCORDINGLY, NO LIABILITY IS ACCRUED. PART XII, LINE 2D - OTHER ADJUSTMENTS: DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE -846,019. PART XIII, LINE 4B - OTHER ADJUSTMENTS: DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE 846,019. 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 WRITTEN COMMUNICATION WITH THE PUBLIC STATES: "FREDERICKSBURG CHRISTIAN SCHOOLS ADMIT STUDENTS OF ANY RACE, COLOR, OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES MADE AVAILABLE TO STUDENTS AT THE SCHOOLS." 1 SOUTH AMERICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION LODGING, FOOD AND DONATION OF CONSTRUCTION MATERIALS AND OTHER FUNDS FOR LOCAL CHURCHES AND MISSIONARIES FOR STUDENT MISSION TRIP 27500 0 0 0 0 0 0 27500 0 27500 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: FUNDS ARE WIRED TO URUGUAY FOR PURCHASE OF MATERIALS, PAYMENT FOR LODGING, FOOD AND TRANSPORTATION. THESE SERVICES ARE PROVIDED TO THE STUDENTS/CHAPERONS AFTER THEY ARRIVE IN URUGUAY. MATERIALS ARE USED IN THE CONSTRUCTION WORK PERFORMED BY THE MISSION'S TEAM. RECEIPTS ARE PROVIDED WHERE POSSIBLE. IF NOT, THE MISSION'S TEAM WORKS TO PROVIDE A LIST OF ITEMS PURCHASED WITH THEIR COST, WHEREVER POSSIBLE. X X X X 1 BOOSTER ENTERPRISES INC 1000 MANSELL EXCHANGE WEST SUITE 35 ALPHARETTA GA 30022 FUN RUN 0 86138 43262 42876 86138 43262 42876 VA BOOSTERTHON 86138 86138 BOOK FAIR 24649 24649 13591 8 110163 13545 96618 481 30223 220950 13545 207405 481 43814 44295 163110 1 E3KIDS INTERNATIONAL PO BOX 8111 FREDERICKSBURG VA 22404 010943051 501(C)(3) 5684 EDUCATE, FEED AND BOARD STUDENTS ATTENDING THE ROYAL KIDS SCHOOL IN MOMBASA, KENYA. 1 0 SCHOLARSHIPS AWARDED TO STUDENTS 100 232569 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SCHOOL'S ADMINISTRATIVE TEAM RECEIVES REQUESTS FROM MISSION ORGANIZATIONS SEEKING SUPPORT. THE ADMINISTRATIVE TEAM REVIEWS THE REQUESTS AND SELECTS MISSION ORGANIZATIONS FOR THE STUDENT BODY AND STAFF TO PRAY AND TO RAISE FUNDS IN SUPPORT OF THE MISSION ORGANIZATION'S WORK. THE MISSION ORGANIZATION UPDATES THE ADMINISTRATIVE TEAM STUDENTS AND STAFF THROUGHOUT THE YEAR WITH EMAILS, PRESENTATIONS, ETC. ON THE WORK OF THE MISSION ORGANIZATION AND HOW FCS FINANCIAL SUPPORT IS USED IN THE WORK OF THE MISSION. FREDERICKSBURG CHRISTIAN SCHOOLS HAS AN APPLICATION PROCESS WHICH INCLUDES APPLICANTS PROVIDING BALANCE SHEET AND INCOME INFORMATION, A COPY OF THE MOST RECENT TAX RETURN, AND A LETTER INDICATING THE REASONS FOR THE NEED FOR ASSISTANCE AND THE AMOUNT OF ASSISTANCE BEING REQUESTED. A COMMITTEE INCLUDING MANAGEMENT, BOARD MEMBERS, AND FINANCE COMMITTEE MEMBERS REVIEW THE APPLICATIONS AND APPROVE THE AMOUNT OF ASSISTANCE. FUNDS ARE NOT DISBURSED BUT CREDITED MONTHLY AGAINST TUITION DUE FOR THE SCHOOL YEAR. RICK YOST SUPERINTENDENT/ VICE PRESIDENT 8506 FINANCIAL ASSISTANCE FOR GRANDCHILDREN DONA WILSON DIRECTOR 2400 FINANCIAL ASSISTANCE FOR CHILDREN X 250 FMV X 1475 FMV X 1 500 FMV X 1 4067 FMV X EQUIPMENT 11 14346 FMV X MISCELLANEOUS 5 4725 FMW 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP: GARY W. FOSS AND ANDRA K. FOSS WERE MARRIED DURING THE FISCAL YEAR. BUSINESS RELATIONSHIP: ROBERT A. DUFFY AND LARRY ROOT ARE BOTH DIRECTORS AND STOCKHOLDERS OF THE SAME COMPANY. MR. DUFFY IS A CONSULTANT/SUBCONTRACTOR AND MR. ROOT IS THE PRESIDENT/CEO. FORM 990, PART VI, SECTION B, LINE 11 THE TAX RETURN WILL BE REVIEWED BY THE AUDIT COMMITTEE BEFORE FILING. A COPY OF THE TAX RETURN WILL BE DISTRIBUTED TO EACH DIRECTOR PRIOR TO FILING FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND KEY EMPLOYEES ANNUALLY READ AND SIGN THE CONFLICT OF INTEREST POLICY. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, THEN LEAVES THE MEETING FOR THE DISCUSSION AND VOTE ON THE TRANSACTION INVOLVING THE CONFLICT OF INTEREST. ALTERNATIVES ARE INVESTIGATED AND IT IS DETERMINED WHETHER OR NOT THOSE ALTERNATIVES ARE MORE ADVANTAGEOUS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION RELIES UPON THE SALARIES PAID TO SIMILARLY-SITUATED MANAGERIAL EMPLOYEES IN THE PUBLIC SCHOOL SYSTEM IN ORDER TO ENSURE REASONABLENESS. HOWEVER, THE ORGANIZATION'S SALARIES ARE SIGNIFICANTLY LOWER THAN THOSE OF PUBLIC SCHOOL STAFF. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION ON AN ANNUAL BASIS, AND THE DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE FCS BUSINESS OFFICE. REASONABLE CAUSE STATEMENT THIS RETURN IS BEING FILED BETWEEN MARCH 1, 2012 AND MARCH 30, 2012, AS DIRECTED BY THE IRS IN NOTICE 2012-4, BECAUSE ELECTRONIC FILING WAS NOT AVAILABLE JANUARY 1, 2012 THROUGH FEBRUARY 29, 2012. WE REQUEST THAT PENALTIES BE WAIVED BECAUSE IT WOULD BE INEQUITABLE TO IMPOSE A PENALTY ON US DUE TO THE UNUSUAL CIRCUMSTANCES REQUIRING US TO DELAY THE FILING OF THIS RETURN. FREDERICKSBURG BIBLE INSTITUTE & SEMINARY 4430 LEE HILL SCHOOL DR FREDERICKSBURG VA 224089465 237044656 ADULT EDUCATION VA 501(C)(3) LINE 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0