LENAWEE CHRISTIAN SCHOOL: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: LENAWEE CHRISTIAN SCHOOL (EIN 38-2166478)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-01-28
IRS object ID: 201110289349300301
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 G
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-01-28T07:52:29-06:00	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	ROBERTSON EATON & OWEN PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	121 NORTH MAIN STREET	AddressLine1
City	ADRIAN	City
State	MI	State
ZIP Code	49221	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	382166478	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LENAWEE CHRISTIAN SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LENA	NameControl
Phone	5172657590	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 WOLFCREEK HWY	AddressLine1
City	ADRIAN	City
State	MI	State
ZIP Code	49221	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RON EVANS	Name
Title	PRESIDENT	Title
Phone	5172657590	Phone
Date Signed	2010-10-29	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GARY E OWEN	Name
Phone	5172656154	Phone
Date Prepared	2011-01-28	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RON EVANS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	111 WOLFCREEK HWY	AddressLine1
City	ADRIAN	City
State	MI	State
ZIP Code	49221	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4526604	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.LENAWEE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1987	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	SEE SCHEDULE O	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	131	TotalNbrEmployees
Total Nbr Volunteers	75	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	907570	ContributionsGrantsPriorYear
Contributions Grants Current Year	749302	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3446846	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3681215	ProgramServiceRevenueCY
Investment Income Prior Year	52604	InvestmentIncomePriorYear
Investment Income Current Year	32938	InvestmentIncomeCurrentYear
Other Revenue Prior Year	94840	OtherRevenuePriorYear
Other Revenue Current Year	46104	OtherRevenueCurrentYear
Total Revenue Prior Year	4501860	TotalRevenuePriorYear
Total Revenue Current Year	4509559	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	864770	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	968923	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2802338	SalariesEtcPriorYear
Salaries Etc Current Year	2645222	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	22875	TotalFundrsngExpCurrentYear
Other Expense Prior Year	939903	OtherExpensePriorYear
Other Expenses Current Year	911870	OtherExpensesCurrentYear
Total Expenses Prior Year	4607011	TotalExpensesPriorYear
Total Expenses Current Year	4526015	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-105151	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-16456	RevenuesLessExpensesCY
Total Assets BOY	2552931	TotalAssetsBOY
Total Assets EOY	2485992	TotalAssetsEOY
Total Liabilities BOY	713991	TotalLiabilitiesBOY
Total Liabilities EOY	548249	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1838940	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1937743	NetAssetsOrFundBalancesEOY
Mission Description	SEE SCHEDULE O	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4354390	Expense
Grants	968923	Grants
Revenue	3681215	Revenue
Description	LENAWEE CHRISTIAN SCHOOL - EXPENSES RELATED TO SCHOOL OPERATIONS - SEE SCHEDULE O	Description
Total Program Service Expense	4354390	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	11	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	131	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ROB BRECKEL	NamePerson
Telephone Number	5172636232	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1800 W US 223	AddressLine1
City	ADRIAN	City
State	MI	State
ZIP Code	49221	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
RUTH MERILLAT
TRUSTEE	X	0	0	0
RICHARD MERILLAT
TRUSTEE	X	0	0	0
DR G BLAIR DOWDEN
PRESIDENT	X	0	0	0
CLARK MILLER
TRUSTEE	X	0	0	0
DICK ANDERSON
TRUSTEE	X	0	0	0
ED CANNON
TRUSTEE	X	0	0	0
STEVE SPOELHOF
TRUSTEE	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	749302	AllOtherContributions
Total Contributions	749302	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION/ENROLLMENT FEES	3258230	3258230
FOOD SERVICE	203411	203411
CLASS & EXTRA-CURRICULAR	106585	106585
BUS SERVICE	91375	91375
OTHER REVENUE	21614	21614

Field	Value	IRS element (for citing)
Total Program Service Revenue	3681215	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	32938	TotalRevenueColumn
Exclusion	$32,938	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	2638	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	2638	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	2638	TotalRevenueColumn
Exclusion	$2,638	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	60511	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	17045	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	43466	TotalRevenueColumn
Exclusion	$43,466	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4509559	TotalRevenueColumn
Related Or Exempt Function Income	3681215	RelatedOrExemptFunctionIncome
Exclusion	$79,042	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	968923	Total
Program Services	968923	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2056380	Total
Program Services	2056380	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	74899	Total
Program Services	74899	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	320005	Total
Program Services	320005	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	193938	Total
Program Services	193938	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2250	Total
Management And General	2250	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9750	Total
Management And General	9750	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	14079	Total
Program Services	13282	ProgramServices
Management And General	-573	ManagementAndGeneral
Fundraising	1370	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	34367	Total
Program Services	3713	ProgramServices
Management And General	30327	ManagementAndGeneral
Fundraising	327	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	81660	Total
Program Services	73904	ProgramServices
Management And General	3498	ManagementAndGeneral
Fundraising	4258	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	14462	Total
Program Services	12843	ProgramServices
Management And General	1619	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	337	Total
Management And General	337	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	48306	Total
Program Services	43475	ProgramServices
Management And General	4831	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9199	Total
Management And General	9199	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
CONTRACTED SERVICES	147369	105943	37517	3909
FOOD	110574	109519	1055
SUPPLIES	104490	87644	3855	12991
ACTIVITIES	83320	83320
TEXTBOOKS	68417	68417

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	183290	Total
Program Services	138185	ProgramServices
Management And General	45085	ManagementAndGeneral
Fundraising	20	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4526015	Total
Program Services	4354390	ProgramServices
Management And General	148750	ManagementAndGeneral
Fundraising	22875	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	192384	BOY
EOY	161550	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	517062	BOY
EOY	672608	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	87798	BOY
EOY	5250	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	110065	BOY
EOY	62018	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	15265	BOY
EOY	16741	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1521361	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1347485	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	185917	BOY
EOY	173876	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1315017	BOY
EOY	1390566	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	129423	BOY
EOY	3383	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2552931	BOY
EOY	2485992	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	280243	BOY
EOY	283128	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	235421	BOY
EOY	105121	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	198327	BOY
EOY	160000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	713991	BOY
EOY	548249	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-520983	BOY
EOY	-377538	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	441234	BOY
EOY	361873	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1918689	BOY
EOY	1953408	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1838940	BOY
EOY	1937743	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2552931	BOY
EOY	2485992	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	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)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2069806	BeginningOfYearBalance
Contributions	133005	Contributions
Investment Earnings Or Losses	118928	InvestmentEarningsOrLosses
Grants Or Scholarships	167478	GrantsOrScholarships
Other Expenditures	69441	OtherExpenditures
Administrative Expenses	15368	AdministrativeExpenses
End Of Year Balance	2069452	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2297198	BeginningOfYearBalance
Contributions	34528	Contributions
Investment Earnings Or Losses	-116500	InvestmentEarningsOrLosses
Grants Or Scholarships	85480	GrantsOrScholarships
Other Expenditures	55000	OtherExpenditures
Administrative Expenses	4950	AdministrativeExpenses
End Of Year Balance	2069806	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.94400	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.05600	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1521361	OtherCostOrOtherBasis
Depreciation	1347485	Depreciation
Book Value	173876	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	173876	TotalOfBookValueLandBuildings
Total Revenue	4509559	TotalRevenue
Total Expenses	4526015	TotalExpenses
Excess Or Deficit For Year	-16456	ExcessOrDeficitForYear
Net Unrealized GL On Investments	87759	NetUnrealizedGLOnInvestments
Total Adjustments	87759	TotalAdjustments
Excess Or Deficit Per FS	71303	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	5177064	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	87759	NetUnrealizedGainsInvestments
Other Revenues	1548669	OtherRevenues
Revenue Not Rptd F990	1636428	RevenueNotRptdF990
Revenue Subtotal	3540636	RevenueSubtotal
Other Revenues Not Included	968923	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	968923	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4509559	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5105761	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	1548669	OtherExpensesIncluded
Expenses Not Rptd F990	1548669	ExpensesNotRptdF990
Expenses Subtotal	3557092	ExpensesSubtotal
Other Expenses Not Included	968923	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	968923	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4526015	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	IN-KIND CONTRIBUTION - REIMBURSEMENT COSTS 1,548,669 FINANCIAL AID REDUCES INCOME ON AUDIT -968,923 IN-KIND CONTRIBUTION - REIMBURSEMENT COSTS -1,548,669 FINANCIAL AID REDUCES INCOME ON AUDIT 968,923
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	IN-KIND CONTRIBUTION - REIMBURSEMENT COSTS 1,548,669
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	FINANCIAL AID REDUCES INCOME ON AUDIT 968,923
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	IN-KIND CONTRIBUTION - REIMBURSEMENT COSTS 1,548,669
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	FINANCIAL AID REDUCES INCOME ON AUDIT 968,923

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Pub Via Broadcast Media Expln	THE POLICY IS PUBLISHED IN WRITTEN MATERIALS SOLICITING STUDENTS. THE POLICY WAS PUBLISHED IN THE LOCAL NEWSPAPER.	PubViaBroadcastMediaExpln
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Govt Financial Aid Explanation	FREE AND REDUCED LUNCH PROGRAM.	GovtFinancialAidExplanation
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	AUCTION	NameOfEvent1
Gross Receipts Event1	60511	GrossReceiptsEvent1
Gross Revenue Event1	60511	GrossRevenueEvent1
Other Direct Expenses Event1	17045	OtherDirectExpensesEvent1
Gross Receipts Total	60511	GrossReceiptsTotal
Gross Revenue Total Events	60511	GrossRevenueTotalEvents
Other Direct Expenses Total Events	17045	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	17045	DirectExpenseSummaryEvents
Net Income Summary	43466	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	FINANCIAL AID	TypeOfGrant
Number Of Recipients	343	NumberOfRecipients
Amount Of Cash Grant	968923	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE I, PAGE 4, PART IV	ReturnReference
Explanation	THE SCHOOL MAINTAINS FILES ON ALL SCHOLARSHIPS GIVEN TO STUDENTS AND MAINTAINS IN STUDENT FILES ACCOUNTS RECEIVABLE RECORDS ON FINANCIAL AID.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	RUTH MERILLAT RICHARD MERILLAT MOTHER & SON
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	LENAWEE CHRISTIAN MINISTRIES IS THE SOLE MEMBER OF LENAWEE CHRISTIAN SCHOOL.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE BOARD OF TRUSTEES OF LENAWEE CHRISTIAN MINISTRIES, SOLE MEMBER OF THE SCHOOL, SERVES AS THE BOARD OF TRUSTEES OF THE SCHOOL.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	ALL DECISIONS OF THE SCHOOL'S GOVERNING BODY WHICH IS THE BOARD OF TRUSTEES OF LENAWEE CHRISTIAN MINISTRIES ARE APPROVED BY THIS BOARD. LENAWEE CHRISTIAN MINISTRIES IS SOLE MEMBER OF THE SCHOOL.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	LENAWEE CHRISTIAN SCHOOL HAS ADOPTED A POLICY PROVIDING EACH MEMBER OF ITS BOARD OF TRUSTEES WITH THE OPPORTUNITY TO REVIEW ITS ANNUAL FORM 990 BEFORE FILING, AFTER THE RETURN HAS BEEN REVIEWED INTERNALLY BY ACCOUNTING PERSONNEL AND BY COUNSEL OF LENAWEEE CHRISTIAN SCHOOL.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	LENAWEE CHRISTIAN SCHOOL REQUIRES THAT EACH TRUSTEE, OFFICER AND KEY EMPLOYEE TO COMPLETE AN ANNUAL QUESTIONAIRE REGARDING GOVERNANCE RELATIONSHIPS WITH EACH OTHER AND TRANSACTIONS WITH THE SCHOOL TO INCLUDE BUSINESS RELATIONSHIPS, LOANS AND FINANCIAL ASSISTANCE. THE SCHOOL ALSO REQUIRES THAT TRUSTEES, OFFICERS AND KEY EMPLOYEES SIGN AN ANNUAL CONFLICTS DISCLOSURE STATEMENT.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE SCHOOL HAS ADOPTED A COMPENSATION POLICY WHICH REQUIRES THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES BE APPROVED BY INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES BASED ON COMPARABILITY DATA WITH THE APPROVAL PROCESS BEING CONTEMPORANEOUSLY DOCUMENTED.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	SEE PROCESS DESCRIBED FOR LINE 15A ABOVE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST FROM MEMBERS OF THE PUBLIC, THE SCHOOL MAKES AVAILABLE REQUESTED DOCUMENT OR POLICY.
FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION	SCHEDULE E, LINE 6	FREE AND REDUCED LUNCH PROGRAM.
ADDITIONAL INFORMATION	SCHEDULE O	FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION LENAWEE CHRISTIAN SCHOOL IS AN EDUCATIONAL ORGANIZATION WHICH MAINTAINS A REGULAR FACULTY AND CURRICULUM AND NORMALLY HAS A REGULARLY ENROLLED BODY OF STUDENTS IN ATTENDANCE AT THE SCHOOL FACILITY. LENAWEE CHRISTIAN SCHOOL EXISTS IN PARTNERSHIP WITH THE FAMILY AND THE CHURCH TO INTEGRATE BIBLICAL TRUTH FOR LIFE WITH A COMMITMENT OF GLORIFYING JESUS CHRIST THROUGH ACADEMIC EXCELLENCE AND SPIRTUAL MATURITY. FORM 990, PART III, LINE 4A - EXPENSES RELATED TO SCHOOL OPERATIONS LENAWEE CHRISTIAN SCHOOL(LCS) WAS INCORPORATED ON JULY 16, 1987. LCS HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS BEEN CLASSIFIED AS A PUBLIC CHARITY UNDER CODE SECTION 509(A)(1) BY VIRTUE OF CODE SECTION 170(B)(1)(A)(II). LCS IS ACTIVELY INVOLVED WITH CHARITABLE, EDUCATIONAL AND RELIGIOUS MINISTRIES IN THE ADRIAN, MICHIGAN AREA WITH LENAWEE CHRISTIAN MINISTRIES (LCM). LCM IS A SEPARATE NONPROFIT CORPORATION WHICH HAS BEEN RECOGNIZED AS AN EXEMPT ORGANIZATION BY THE INTERNAL REVENUE SERVICE UNTER CODE SECTION 501(C)(3) AND CLASSIFIED AS A PUBLIC CHARITY UNDER CODE SECTION 509(A)(2). LCM IS THE CONTROLLING MEMBER OF LCS AND ACTS TO COORDINATE AND SUPERVISE SCHOOL PROGRAMS, PROJECTS AND ACTIVITIES. LCM MINISTRIES INCLUDE OPERATION OF A MULTI-PURPOSE FACILITY WHICH IS ADJACENT TO LCS, THE CHRISTIAN FAMILY CENTRE, WHICH OFFERS PROGRAMS AND ACTIVITIES THAT ENCOURAGE STRONG FAMILY AND INDIVIDUAL DEVELOPMENT. THE SCHOOL IS A NONDENOMINATIONAL CHRISTIAN SCHOOL FOR GRADES PREKINDERGARTEN THROUGH 12. THE SCHOOL IS ACCREDITED IN THE STATE OF MICHIGAN BY NORTH CENTRAL ASSOCIATION, AND THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL. THROUGHOUT THIS FISCAL YEAR, AS IN THE PAST, EFFORTS WERE MADE TO REACH OUT INTO THE COMMUNITY TO MEET THE NEEDS OF MANY WHO ARE HAVING A DIFFICULT TIME. DURING OCTOBER, LCS HAD A SPECIAL CAN DRIVE AND COLLECTED CANS OF FOOD FOR THE SALVATION ARMY. EL CULLIEGO CHRISTIANO LA ESPERANZA IS A CHRISTIAN GRADE SCHOOL THAT SERVES THE POOREST CHILDREN IN NICARAGUA. THE ELEMENTARY STUDENTS SENT SCHOOL SUPPLIES AND CHRISTMAS PRESENTS TO THIS SCHOOL. THE SECONDARY SCHOOL DONATED THOUSANDS OF DOLLARS TO THE FEEDING PROGRAM OF THE SCHOOL. YOUTH HAVEN RANCH IS A CAMP MINISTRY THAT PROVIDES A CHRISTIAN CAMPING EXPERIENCE FOR UNDERPRIVILEGED CHILDREN. AT CHRISTMAS, LCS ELEMENTARY STUDENTS BROUGHT IN A LARGE SUPPLY OF GAMES, TOYS, HATS, MITTENS AND SCARVES AS GIFTS FOR THESE CHILDREN. SECONDARY STUDENTS BROUGHT CHRISTMAS GIFTS IN EARLY NOVEMBER TO BE SENT TO NEEDY CHILDREN OVERSEAS THROUGH OPERATION CHRISTMAS CHILD. ALL HIGH SCHOOL STUDENTS SPEND ONE AFTERNOON WORKING IN YARDS FOR THE ELDERLY IN THE ADRIAN, MICHIGAN AREA RAKING LEAVES AND GENERALLY CLEANING UP AREAS PRIOR TO COMMENCEMENT OF WINTER. THIS ACTIVITY IS DONE IN CONJUNCTION WITH THE DEPARTMENT OF AGING. THE SCHOOL TRADITIONALLY HAS SENT A STUDENT TEAM TO CHICAGO, ILLINOIS, TWICE EACH YEAR TO WORK WITH LAWNDALE COMMUNITY CHURCH TO RECLAIM RUNDOWN HOUSING. SEVERAL TIMES THROUGHOUT THE SCHOOL YEAR, ELEMENTARY STUDENTS VISIT AREA NURSING HOMES OR ADULT CARE CENTERS. THE STUDENTS PERFORM FOR THE RESIDENTS AND WORK ON ACTIVITIES WITH THEM. IN JANUARY OF EACH YEAR, THE STUDENTS AND STAFF HOLD AN AUCTION TO PROVIDE FUNDS FOR VARIOUS SECONDARY STUDENTS AND LCS STAFF WHO ARE PARTICIPATING IN ACTIVITIES SUCH AS A SHORT TERM MISSION TRIP. AFTER FILING AN APPLICATION FOR THESE FUNDS, EACH STUDENT AND/OR STAFF MEMBER WILL RECEIVE AN ALLOCATION OF THESE FUNDS. A DEADLINE TO SUBMIT AN APPLICATION IS ESTABLISHED EACH YEAR. LCS HAS ENDOWMENT FUNDS FOR THE PURPOSE OF GIVING SCHOLARSHIPS FROM THE EARNINGS. DONORS OF ENDOWMENT FUNDS, IN SOME CASES, HELP ESTABLISH THE SCHOLARSHIP CRITERIA AND SELECT RECIPIENTS OF THE SCHOLARSHIPS. LCS MAINTAINS A FINANCIAL AID GRANT PROGRAM BASED ON NEED AND, IN PART, ACADEMIC ACHIEVEMENT. (SEE FORM 990, PART IX, LINE 2 AND , PART III ,LINE 4A). THERE ARE NO RESTRICTIONS OR LIMITATIONS BASED UPON RACE. EMPLOYMENT OF AN APPLICANT'S PARENTS HAS SOME BEARING ON THE DETERMINATION OF GENERAL FINANCIAL NEED. THE FINANCIAL AID PROGRAM DOES NOT INCLUDE LOANS. ALL FINANCIAL AID IS BASED ON A FAMILY FINANCIAL NEEDS ANALYSIS (FACTS). ELIGIBILITY IS DETERMINED BY AN INDEPENDENT, OUTSIDE ORGANIZATION.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	LENAWEE CHRISTIAN MINISTRIES	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1800 W US 223	AddressLine1
City	ADRIAN	City
State	MI	State
ZIP Code	49221	ZIPCode

Field	Value	IRS element (for citing)
EIN	382602775	EIN
Primary Activities	MINISTRIES	PrimaryActivities
Legal Domicile State	MI	LegalDomicileState
Exempt Code Section	501	ExemptCodeSection
Public Charity Status	9	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
LENAWEE CHRISTIAN MINISTRIES
C	540000
LENAWEE CHRISTIAN MINISTRIES
J	382000
LENAWEE CHRISTIAN MINISTRIES
L	1166669
LENAWEE CHRISTIAN MINISTRIES
M	382000
LENAWEE CHRISTIAN MINISTRIES
N	685322