AMERICAN CHRISTIAN SCHOOL AND ART CENTER INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CHRISTIAN SCHOOL AND ART CENTER INC (EIN 27-4060010)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-08-15
IRS object ID
201232289349304103
Schema version
2011v1.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2012-08-15T17:06:29-05:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1LESTER BARRERAS CPA PABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11987 NW 88TH CT STE 201AddressLine1
CityDORALCity
StateFLState
ZIP Code331726632ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN274060010EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CHRISTIAN SCHOOL & ART CENBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone3058276544Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1
CityHIALEAHCity
StateFLState
ZIP Code33016ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMARCELA CHAVARRIName
TitlePRESIDENTTitle
Phone3058276544Phone
Date Signed2012-08-15DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameLESTER BARRERASName
Phone3054771988Phone
Date Prepared2012-08-15DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnXInitialReturn
Name Of Principal Officer PersonMARCELA CHAVARRINameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1
CityHIALEAHCity
StateFLState
ZIP Code33016ZIPCode
FieldValueIRS element (for citing)
Gross Receipts207918GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2010YearFormation
State Legal DomicileFLStateLegalDomicile
Activity Or Mission DescriptionTO PROVIDE INDIVIDUALIZED CHRISTIAN EDUCATION TO STUDENTS FROM GRADES K3 THRU 12.ActivityOrMissionDescription
Nbr Voting Members Governing Body5NbrVotingMembersGoverningBody
Nbr Independent Voting Members5NbrIndependentVotingMembers
Total Nbr Employees10TotalNbrEmployees
Total Nbr Volunteers2TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue CY207918ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Current Year207918TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year66039SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expenses Current Year123599OtherExpensesCurrentYear
Total Expenses Current Year189638TotalExpensesCurrentYear
Revenues Less Expenses CY18280RevenuesLessExpensesCY
Total Assets EOY69130TotalAssetsEOY
Total Liabilities EOY50850TotalLiabilitiesEOY
Net Assets Or Fund Balances EOY18280NetAssetsOrFundBalancesEOY
Mission DescriptionTO PROVIDE INDIVIDUALIZED CHRISTIAN EDUCATION TO STUDENTS FROM GRADES K3 THRU 12.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense189638Expense
Revenue207918Revenue
DescriptionSCHOOL OPERATIONSDescription
Total Program Service Expense189638TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetstrueReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPtrueLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingfalseComplianceWithBackupWitholding
Number Of Employees10NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members5NbrVotingGoverningBodyMembers
Number Independent Voting Members5NumberIndependentVotingMembers
Family Or Business RelationshiptrueFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CHRISTIAN SCHOOL & ART CENBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number3058276544TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line15888 W 20 AVEAddressLine1
CityHIALEAHCity
StateFLState
ZIP Code33016ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
LADS ESCORCIA
TREASURER40.00XX720000
MARCELA CHAVARRI
PRESIDENT/DI40.00XX300000
SERGIO CHAVARRI
VICE PRESIDE25.00XX000
HECTOR RODRIGUEZ
SECRETARY5.00XX000
MARA PACHECO
BOARD MEMBER1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org10200TotalReportableCompFromOrg
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionTUITIONDescription
Total Revenue Column207918TotalRevenueColumn
Related Or Exempt Function Income207918RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue207918TotalProgramServiceRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column207918TotalRevenueColumn
Related Or Exempt Function Income207918RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total10200Total
Program Services10200ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total50511Total
Program Services50511ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total5328Total
Program Services5328ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1475Total
Program Services1475ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total49905Total
Program Services49905ProgramServices

Advertising Advertising

FieldValueIRS element (for citing)
Total80Total
Program Services80ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total4578Total
Program Services4578ProgramServices

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total1924Total
Program Services1924ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total37040Total
Program Services37040ProgramServices

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total209Total
Program Services209ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total4190Total
Program Services4190ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total4442Total
Program Services4442ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total2806Total
Program Services2806ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
OTHER97579757
UTILITIES29312931
REPAIRS & MAINTENANCE21862186
TELEPHONE17941794

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total282Total
Program Services282ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total189638Total
Program Services189638ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
EOY22001EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis46771LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec4442LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
EOY42329EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
EOY4800EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY0BOY
EOY69130EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
EOY2241EOY

Loans From Officers Directors LoansFromOfficersDirectors

FieldValueIRS element (for citing)
EOY41756EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
EOY6853EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY50850EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
EOY18280EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY0BOY
EOY18280EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY0BOY
EOY69130EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses18280ReconcilationRevenueExpenses
Method Of Accounting CashXMethodOfAccountingCash
Accountant Compile Or ReviewtrueAccountantCompileOrReview
FS AuditedfalseFSAudited

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis46771OtherCostOrOtherBasis
Depreciation4442Depreciation
Book Value42329BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings42329TotalOfBookValueLandBuildings

Other Assets OtherAssets

FieldValueIRS element (for citing)
DescriptionSECURITY DEPOSITDescription
Book Value4800BookValue
FieldValueIRS element (for citing)
Total Book Value Other Assets4800TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionPAYROLLDescription
Amount$6,853Amount
FieldValueIRS element (for citing)
Total Of Amounts6853TotalOfAmounts

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedfalseGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Schedule L IRS990ScheduleL

Loan Table LoanTable

FieldValueIRS element (for citing)
Name PersonMARCELA CHAVARRINamePerson
Purpose Of LoanFINANCINGPurposeOfLoan
Loan To OrganizationXLoanToOrganization
Original Principal$41,756OriginalPrincipalAmount
Balance Due41756BalanceDue
DefaultfalseDefault
Approved By BoardtrueApprovedByBoard
Written AgreementfalseWrittenAgreement
FieldValueIRS element (for citing)
Total Balance Due41756TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERSFORM 990, PAGE 6, PART VI, LINE 2MARCELA CHAVARRI SERGIO CHAVARRI PRESIDENT VICE PRESIDE MARRIED
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11BCOPIES OF THE FORM 990 WERE DISTRIBUTED AND REVIEWED AT A BOARD MEETING PRIOR TO FORM BEING FILED WITH IRS.
ENFORCEMENT OF CONFLICTS POLICYFORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD REVIEWS THE POLICY WITH ALL NEW BOARD MEMBERS
COMPENSATION PROCESS FOR TOP OFFICIALFORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION IS BASED ON INDUSTRY STANDARDS FOR SCHOOLS
COMPENSATION PROCESS FOR OFFICERSFORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION IS BASED ON INDUSTRY STANDARDS FOR SCHOOLS
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19ONSITE OR ON REQUEST

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