2011-01-28T07:52:29-06:00 2010-06-30 ROBERTSON EATON & OWEN PC 121 NORTH MAIN STREET ADRIAN MI 49221 990 2009-07-01 382166478 LENAWEE CHRISTIAN SCHOOL LENA 5172657590 111 WOLFCREEK HWY ADRIAN MI 49221 RON EVANS 5172657590 2010-10-29 GARY E OWEN 5172656154 2011-01-28 2009 2016-02-24 21:20:13Z RON EVANS 111 WOLFCREEK HWY ADRIAN MI 49221 4526604 false X WWW.LENAWEE.ORG X 1987 MI SEE SCHEDULE O 7 5 131 75 0 907570 749302 3446846 3681215 52604 32938 94840 46104 4501860 4509559 864770 968923 0 2802338 2645222 0 22875 939903 911870 4607011 4526015 -105151 -16456 2552931 2485992 713991 548249 1838940 1937743 SEE SCHEDULE O false false 4354390 968923 3681215 LENAWEE CHRISTIAN SCHOOL - EXPENSES RELATED TO SCHOOL OPERATIONS - SEE SCHEDULE O 4354390 true true false false false false false false true true true false true false false false false false true false false false true false false false false false false false false false false false false false false true false false false true 11 0 true 131 true false false false false false false false false false false false false 7 5 true false false false true true true true true false false true true true true true true true true false X ROB BRECKEL 5172636232 1800 W US 223 ADRIAN MI 49221 X RUTH MERILLAT X 0 0 0 RICHARD MERILLAT X 0 0 0 DR G BLAIR DOWDEN X 0 0 0 CLARK MILLER X 0 0 0 DICK ANDERSON X 0 0 0 ED CANNON X 0 0 0 STEVE SPOELHOF X 0 0 0 false false false 749302 749302 TUITION/ENROLLMENT FEES 3258230 3258230 FOOD SERVICE 203411 203411 CLASS & EXTRA-CURRICULAR 106585 106585 BUS SERVICE 91375 91375 OTHER REVENUE 21614 21614 3681215 32938 32938 2638 2638 2638 2638 60511 17045 43466 43466 4509559 3681215 79042 968923 968923 2056380 2056380 74899 74899 320005 320005 193938 193938 2250 2250 9750 9750 14079 13282 -573 1370 34367 3713 30327 327 81660 73904 3498 4258 14462 12843 1619 337 337 48306 43475 4831 9199 9199 CONTRACTED SERVICES 147369 105943 37517 3909 FOOD 110574 109519 1055 SUPPLIES 104490 87644 3855 12991 ACTIVITIES 83320 83320 TEXTBOOKS 68417 68417 183290 138185 45085 20 4526015 4354390 148750 22875 192384 161550 517062 672608 87798 5250 110065 62018 15265 16741 1521361 1347485 185917 173876 1315017 1390566 129423 3383 2552931 2485992 280243 283128 235421 105121 198327 160000 713991 548249 X -520983 -377538 441234 361873 1918689 1953408 1838940 1937743 2552931 2485992 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 2069806 133005 118928 167478 69441 15368 2069452 2297198 34528 -116500 85480 55000 4950 2069806 0.94400 0.05600 false false false 1521361 1347485 173876 173876 4509559 4526015 -16456 87759 87759 71303 5177064 87759 1548669 1636428 3540636 968923 968923 4509559 5105761 1548669 1548669 3557092 968923 968923 4526015 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 true true true THE POLICY IS PUBLISHED IN WRITTEN MATERIALS SOLICITING STUDENTS. THE POLICY WAS PUBLISHED IN THE LOCAL NEWSPAPER. true true true true false false false false false false false false true false FREE AND REDUCED LUNCH PROGRAM. true AUCTION 60511 60511 17045 60511 60511 17045 17045 43466 true FINANCIAL AID 343 968923 ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV THE SCHOOL MAINTAINS FILES ON ALL SCHOLARSHIPS GIVEN TO STUDENTS AND MAINTAINS IN STUDENT FILES ACCOUNTS RECEIVABLE RECORDS ON FINANCIAL AID. 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. LENAWEE CHRISTIAN MINISTRIES 1800 W US 223 ADRIAN MI 49221 382602775 MINISTRIES MI 501 9 NA false false true false false false false false false true false true true true false false false false 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