FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC (EIN 54-1144064)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-01-26
- IRS object ID
- 201110269349300301
- Schema version
- 2009v1.7
- 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 F
- Schedule G
- Schedule I
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-01-26T07:38:11-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT & HOLLAND LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 BAYBERRY COURT SUITE 300 | AddressLine1 |
| City | RICHMOND | City |
| State | VA | State |
| ZIP Code | 232263791 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541144064 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERICKSBURG CHRISTIAN EDUCATIONAL | BusinessNameLine1 |
| Business Name Line2 | SERVICES INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FRED | NameControl |
| Phone | 5403735355 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9400 Thornton Rolling Road | AddressLine1 |
| City | Fredericksburg | City |
| State | VA | State |
| ZIP Code | 22408 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD A YOST | Name |
| Title | VICE PRESIDENT | Title |
| Phone | 5403735355 | Phone |
| Date Signed | 2011-01-25 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John Denison | Name |
| Phone | 8046734224 | Phone |
| Date Prepared | 2011-01-25 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERICKSBURG CHRISTIAN SCHOOLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RICHARD A YOST | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9400 Thornton Rolling Road | AddressLine1 |
| City | Fredericksburg | City |
| State | VA | State |
| ZIP Code | 22408 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8356990 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.fredericksburgchristian.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | VA | StateLegalDomicile |
| Activity Or Mission Description | A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 222 | TotalNbrEmployees |
| Total Nbr Volunteers | 4 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 331043 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 577819 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 7486396 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7315704 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -113241 | InvestmentIncomePriorYear |
| Investment Income Current Year | 52015 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 589351 | OtherRevenuePriorYear |
| Other Revenue Current Year | 266097 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8293549 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8211635 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 350707 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 806700 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5251683 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4374105 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 37209 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 292957 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2714685 | OtherExpensePriorYear |
| Other Expenses Current Year | 2380125 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8317075 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7598139 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -23526 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 613496 | RevenuesLessExpensesCY |
| Total Assets BOY | 9853083 | TotalAssetsBOY |
| Total Assets EOY | 10157399 | TotalAssetsEOY |
| Total Liabilities BOY | 6423699 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6114519 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3429384 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4042880 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 6211708 | Expense |
| Grants | 806700 | Grants |
| Revenue | 7473109 | Revenue |
| Description | A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 970 STUDENTS IN NORMAL SCHOOL SCHEDULE. | Description |
| Total Program Service Expense | 6211708 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 1 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 0 | ComplianceWithBackupWitholding |
| Number Of Employees | 222 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form1098 C Filed | 1 | Form1098CFiled |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT M FULLER TREASURER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5407351295 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9400 Thornton Rolling Road | AddressLine1 |
| City | FREDERICKSBURG | City |
| State | VA | State |
| ZIP Code | 22408 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Gary W Foss | ||||||
| PRESIDENT & DIRECTOR | 50.00 | X | X | 40386 | 0 | 6944 |
| Andra K Foss | ||||||
| SECRETARY & DIRECTOR | 50.00 | X | X | 32969 | 0 | 6825 |
| Richard A Yost | ||||||
| SUPERINTENDENT/VP & DIRE | 50.00 | X | X | 72097 | 0 | 7542 |
| DR M STEPHEN MANDELL | ||||||
| BOARD CHAIRMAN | 0.00 | X | 0 | 0 | 0 | |
| ROBERT A DUFFY | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| MURIEL MAY | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| LARRY ROOT | ||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |
| SCOTT M FULLER | ||||||
| TREASURER | 50.00 | X | 64730 | 0 | 7338 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 210182 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 28649 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 3059 | GovernmentGrants |
| All Other Contributions | 574760 | AllOtherContributions |
| Noncash Contributions | 37383 | NoncashContributions |
| Total Contributions | 577819 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & related serv | 611600 | 7042351 | 7042351 |
| STUDENT ACTIVITIES | 611600 | 273353 | 273353 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7315704 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 52638 | TotalRevenueColumn |
| Exclusion | $52,638 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 32026 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 32026 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 32026 | TotalRevenueColumn |
| Exclusion | $32,026 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 26132 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 26755 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -623 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -623 | TotalRevenueColumn |
| Exclusion | -$623 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 195266 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 118600 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 76666 | TotalRevenueColumn |
| Exclusion | $76,666 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SCHOOL PROGRAMS | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 157405 | TotalRevenueColumn |
| Related Or Exempt Function Income | 157405 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 157405 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8211635 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7473109 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $160,707 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 806700 | Total |
| Program Services | 806700 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235538 | Total |
| Program Services | 190447 | ProgramServices |
| Management And General | 34865 | ManagementAndGeneral |
| Fundraising | 10226 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3537128 | Total |
| Program Services | 2859976 | ProgramServices |
| Management And General | 523587 | ManagementAndGeneral |
| Fundraising | 153565 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 321953 | Total |
| Program Services | 205619 | ProgramServices |
| Management And General | 112540 | ManagementAndGeneral |
| Fundraising | 3794 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279486 | Total |
| Program Services | 221868 | ProgramServices |
| Management And General | 45571 | ManagementAndGeneral |
| Fundraising | 12047 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42715 | Total |
| Management And General | 42715 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37209 | Total |
| Fundraising | 37209 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32283 | Total |
| Management And General | 32283 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16486 | Total |
| Program Services | 358 | ProgramServices |
| Management And General | 5197 | ManagementAndGeneral |
| Fundraising | 10931 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35226 | Total |
| Program Services | 420 | ProgramServices |
| Management And General | 34806 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 339262 | Total |
| Program Services | 321934 | ProgramServices |
| Management And General | 17328 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 221107 | Total |
| Program Services | 217004 | ProgramServices |
| Management And General | 4103 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 393019 | Total |
| Program Services | 328240 | ProgramServices |
| Management And General | 64779 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70736 | Total |
| Management And General | 70736 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Student activities | 567495 | 565289 | 1103 | 1103 |
| REPAIRS AND MAINTENANCE | 178466 | 178370 | 96 | |
| LUNCH | 135460 | 135460 | ||
| TRANSPORTATION | 88495 | 88260 | 235 | |
| FURNITURE AND EQUIPMENT | 43465 | 43037 | 428 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 215910 | Total |
| Program Services | 48726 | ProgramServices |
| Management And General | 103102 | ManagementAndGeneral |
| Fundraising | 64082 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7598139 | Total |
| Program Services | 6211708 | ProgramServices |
| Management And General | 1093474 | ManagementAndGeneral |
| Fundraising | 292957 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1634256 | BOY |
| EOY | 1967198 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28643 | BOY |
| EOY | 89378 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 120277 | BOY |
| EOY | 77296 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60187 | BOY |
| EOY | 111473 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 11539659 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4057241 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7626608 | BOY |
| EOY | 7482418 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 383112 | BOY |
| EOY | 429636 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9853083 | BOY |
| EOY | 10157399 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 471852 | BOY |
| EOY | 333952 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 996577 | BOY |
| EOY | 1059841 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4955270 | BOY |
| EOY | 4720726 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6423699 | BOY |
| EOY | 6114519 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2872978 | BOY |
| EOY | 3115806 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 556406 | BOY |
| EOY | 927074 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3429384 | BOY |
| EOY | 4042880 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9853083 | BOY |
| EOY | 10157399 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | 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) |
|---|---|---|
| Number DA Fs Held | 1 | NumberDAFsHeld |
| Donor Advised Contributions | 5000 | DonorAdvisedContributions |
| Grants Paid From Donor Funds | 5086 | GrantsPaidFromDonorFunds |
| Aggregate DAF Value | 3218 | AggregateDAFValue |
| Disclosed Orgs Legal Control | 0 | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | 0 | DisclosedForCharitablePurposes |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1260100 | OtherCostOrOtherBasis |
| Book Value | 1260100 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8139051 | OtherCostOrOtherBasis |
| Depreciation | 2368972 | Depreciation |
| Book Value | 5770079 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2140508 | OtherCostOrOtherBasis |
| Depreciation | 1688269 | Depreciation |
| Book Value | 452239 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7482418 | TotalOfBookValueLandBuildings |
| Total Revenue | 8211635 | TotalRevenue |
| Total Expenses | 7598139 | TotalExpenses |
| Excess Or Deficit For Year | 613496 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 613496 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 7422693 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 17758 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 17758 | RevenueNotRptdF990 |
| Revenue Subtotal | 7404935 | RevenueSubtotal |
| Other Revenues Not Included | 806700 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 806700 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8211635 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6809197 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 17758 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 17758 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6791439 | ExpensesSubtotal |
| Other Expenses Not Included | 806700 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 806700 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7598139 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | THE ORGANIZATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 109, (FIN 48) ON JULY 1, 2007. 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, 2010 AND ACCORDINGLY, NO LIABILITY IS ACCRUED. |
| Part XII, Line 4b - Other Adjustments: | DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE: 806700. | |
| Part XIII, Line 4b - Other Adjustments: | DISCOUNTS AND FINANCIAL AID NETTED WITH TUITION REVENUE: 806700. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | 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." | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|
| Sub-Saharan Africa | PROGRAM SERVICES | STUDENT MISSION TRIP TO SOUTH AFRICA - EXPENDITURES INCLUDE AIRFARE, FOOD, AND LODGING FOR STUDENTS AND CHAPERONES, AS WELL AS $500 USED TO PURCHASE FURNITURE AT BUILDING HOUSING INTERNS SERVING AT CHURCH/SCHOOL. STUDENTS AND CHAPERONES HELD SOCCER CAMPS IN VILLAGES AND PERFORMED SERVICE PROJECTS AT ORPHANAGE. | 30749 |
| South America | PROGRAM SERVICES | DONATION OF MONEY FOR CHURCH ROOF REPAIRS IN URUGUAY | 5000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 35749 | TotalAmountSpent |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants Outside the U.S.: | Identifier |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOOSTER ENTERPRISES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUN RUN | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 73353 | GrossReceipts |
| Amount Retained By Contractor | 37209 | AmountRetainedByContractor |
| Net To Organization | 36144 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 73353 | TotalGrossReceipts |
| Total Retained By Contractors | 37209 | TotalRetainedByContractors |
| Total Net To Organization | 36144 | TotalNetToOrganization |
| Licensed States | VA | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | FUN RUN | NameOfEvent1 |
| Gross Receipts Event1 | 73353 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 73353 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 37209 | OtherDirectExpensesEvent1 |
| Name Of Event2 | BOOK FAIR | NameOfEvent2 |
| Gross Receipts Event2 | 21402 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 21402 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 10302 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 6 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 100511 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 100511 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 34945 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 195266 | GrossReceiptsTotal |
| Gross Revenue Total Events | 195266 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 82456 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 82456 | DirectExpenseSummaryEvents |
| Net Income Summary | 112810 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AWARDED TO STUDENTS | TypeOfGrant |
| Number Of Recipients | 88 | NumberOfRecipients |
| Amount Of Cash Grant | 217616 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | RICK YOST | NameOfInterestedPerson |
| Relationship With Organization | SUPERINTENDENT/ VICE PRESIDENT | RelationshipWithOrganization |
| Type Of Assistance | FINANCIAL ASSISTANCE FOR GRANDCHILDREN Amount $ 16026. | TypeOfAssistance |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 26755 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | EQUIPMENT | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 10628 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | fmv | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | GARY W. FOSS & ANDRA K. FOSS ARE MARRIED. |
| Form 990, Part VI, Section B, line 11 | FOR 6/30/10, 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. |
| FORM 990, PART XI, LINE 2C | THE SCHOOL HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERICKSBURG BIBLE INSTITUTE & SEMINARY | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4430 LEE HILL SCHOOL DR | AddressLine1 |
| City | FREDERICKSBURG | City |
| State | VA | State |
| ZIP Code | 224089465 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237044656 | EIN |
| Primary Activities | ADULT EDUCATION | PrimaryActivities |
| Legal Domicile State | VA | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 2 | PublicCharityStatus |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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