2011-01-26T07:38:11-06:00 2010-06-30 CHERRY BEKAERT & HOLLAND LLP 1700 BAYBERRY COURT SUITE 300 RICHMOND VA 232263791 990 2009-07-01 541144064 FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC FRED 5403735355 9400 Thornton Rolling Road Fredericksburg VA 22408 RICHARD A YOST 5403735355 2011-01-25 1 John Denison 8046734224 2011-01-25 2009 2016-02-24 21:20:13Z FREDERICKSBURG CHRISTIAN SCHOOLS RICHARD A YOST 9400 Thornton Rolling Road Fredericksburg VA 22408 8356990 0 X www.fredericksburgchristian.com X 1978 VA A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12. 7 4 222 4 0 0 331043 577819 7486396 7315704 -113241 52015 589351 266097 8293549 8211635 350707 806700 0 5251683 4374105 37209 292957 2714685 2380125 8317075 7598139 -23526 613496 9853083 10157399 6423699 6114519 3429384 4042880 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 6211708 806700 7473109 A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 970 STUDENTS IN NORMAL SCHOOL SCHEDULE. 6211708 1 1 0 0 1 0 0 0 0 1 1 0 1 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 22 0 0 222 1 0 0 0 0 1 1 0 0 0 0 1 7 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 TREASURER 5407351295 9400 Thornton Rolling Road FREDERICKSBURG VA 22408 Gary W Foss 50.00 X X 40386 0 6944 Andra K Foss 50.00 X X 32969 0 6825 Richard A Yost 50.00 X X 72097 0 7542 DR M STEPHEN MANDELL 0.00 X 0 0 0 ROBERT A DUFFY 0.00 X 0 0 0 MURIEL MAY 0.00 X 0 0 0 LARRY ROOT 0.00 X 0 0 0 SCOTT M FULLER 50.00 X 64730 0 7338 210182 0 28649 0 0 0 0 0 3059 574760 37383 577819 Tuition & related serv 611600 7042351 7042351 STUDENT ACTIVITIES 611600 273353 273353 7315704 52638 52638 32026 32026 32026 32026 26132 26755 -623 -623 -623 195266 118600 76666 76666 SCHOOL PROGRAMS 611710 157405 157405 157405 8211635 7473109 0 160707 806700 806700 235538 190447 34865 10226 3537128 2859976 523587 153565 321953 205619 112540 3794 279486 221868 45571 12047 42715 42715 37209 37209 32283 32283 16486 358 5197 10931 35226 420 34806 339262 321934 17328 221107 217004 4103 393019 328240 64779 70736 70736 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 215910 48726 103102 64082 7598139 6211708 1093474 292957 1634256 1967198 28643 89378 120277 77296 60187 111473 11539659 4057241 7626608 7482418 383112 429636 9853083 10157399 471852 333952 996577 1059841 4955270 4720726 6423699 6114519 X 2872978 3115806 556406 927074 3429384 4042880 9853083 10157399 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 5000 5086 3218 0 0 1260100 1260100 8139051 2368972 5770079 2140508 1688269 452239 7482418 8211635 7598139 613496 0 613496 7422693 17758 17758 7404935 806700 806700 8211635 6809197 17758 17758 6791439 806700 806700 7598139 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. 1 1 1 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 1 1 1 0 0 0 0 0 0 0 0 0 0 1 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 0 0 35749 Procedure for Monitoring Grants Outside the U.S.: X X X X 1 BOOSTER ENTERPRISES INC FUN RUN 0 73353 37209 36144 73353 37209 36144 VA FUN RUN 73353 73353 37209 BOOK FAIR 21402 21402 10302 6 100511 100511 34945 195266 195266 82456 82456 112810 1 SCHOLARSHIPS AWARDED TO STUDENTS 88 217616 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: 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. RICK YOST SUPERINTENDENT/ VICE PRESIDENT FINANCIAL ASSISTANCE FOR GRANDCHILDREN Amount $ 16026. X 1 26755 FMV X EQUIPMENT 1 10628 fmv 0 0 0 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. 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