2011-11-14T15:38:49-06:00 2011-06-30 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2010-07-01 956072567 Association of Christian Schools Int'l ASSO 7195286906 PO Box 65130 Colorado Springs CO 809626513 Jere Elliott 7195286906 2011-11-14 1 Todd Ensign 3178852620 2010 2016-02-24 21:20:13Z Brian Simmons PO Box 65130 Colorado Springs CO 809626513 25667188 0 X www.acsi.org X 1965 CA To promote and form a philosophy of Christian education as based upon holy scriptures. 36 35 195 35 35902 -15495 1290795 1232237 12515989 11955700 171449 140659 4156551 3097921 18134784 16426517 842372 935597 0 0 9414276 8707016 0 0 370842 7524876 7314767 17781524 16957380 353260 -530863 21141015 19943414 6818931 6164408 14322084 13779006 X To promote and form a philosophy of Christian education as based upon holy scriptures and to render advice and service to member schools in advancement of Christian education. 0 0 2518672 0 5502896 Direct Member Services-Includes programs for school accreditations, teacher certification, film library, teacher placement, membership directory, and to administrate group insurance and other financial services. 4115897 0 2262983 Conventions and Conferences-approximately 50 meetings annually for school board members, school administrators, teachers, and other school personnel across the country to enrich Christian school education. 3413608 146250 2276657 School and Student Services-activities for Christian school students such as music, speech, academics, leadership, science, spelling, etc. All are designed to promote student competency in communicating Christianity. 1469023 789347 1196558 International Missions-programs (like the ones mentioned above in #1 and #2) to aid Christian school educations and students outside the United States. 310153 0 606074 Legal Defense program-monitors legislation that interests/impacts Christian schools. 1434393 0 3155213 Instructional programs and related materials and other related programs. 3213569 789347 4957845 13261746 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 209 0 195 1 1 1 1 UP 0 0 0 0 0 0 0 0 X 36 35 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X The Organization 7195286906 731 Chapel Hills Drive Colorado Springs CO 80920 Stan Baker 2.00 X X 0 0 0 David Manley 2.00 X X 0 0 0 Lezlee Knowles 2.00 X X 0 0 0 Joel Farlow 2.00 X X 0 0 0 Art Nazigian 2.00 X 0 0 0 Beth Elder 2.00 X 190 0 0 Bill McKinley 2.00 X 0 0 0 Bruce Johnson 2.00 X 0 0 0 Byrle Kynerd 2.00 X 0 0 0 Cheryl Washington 2.00 X 0 0 0 Cindy Dodds 2.00 X 0 0 0 Debbie Schindler 2.00 X 0 0 0 E William Male 2.00 X 0 0 0 Gavin Brettenny 2.00 X 0 0 0 H Ron White 2.00 X 0 0 0 Ken Tanis 2.00 X 0 0 0 Kristi Martin 2.00 X 300 0 0 Larry Daugherty 2.00 X 0 0 0 Paul Kienel 2.00 X 17425 0 8258 Paul M House 2.00 X 0 0 0 Paul MacDonald 2.00 X 0 0 0 Paul Ogborne 2.00 X 0 0 0 Perry Banse 2.00 X 0 0 0 Rick Kempton 2.00 X 145 0 0 Robert Charach 2.00 X 0 0 0 Robert Gutzwiller 2.00 X 0 0 0 Robin Hom 2.00 X 500 0 0 Sandra Figueroa-Torres 2.00 X 125 0 0 Stephen Dill 2.00 X 0 0 0 Stephen Livesay 2.00 X 0 0 0 Steve Whitaker 2.00 X 0 0 0 Thomas Penland 2.00 X 0 0 0 Thomas Wittkamper 2.00 X 0 0 0 Tim Duff 2.00 X 0 0 0 Timothy Greener 2.00 X 0 0 0 Vernon Walters 2.00 X 0 0 0 Brian Simmons 40.00 X 206555 0 32652 Thomas Cathey 40.00 X 93945 0 19078 Daniel J Egeler 40.00 X 113717 0 26304 Derek J Keenan 40.00 X 127955 0 25274 Taylor Smith 40.00 X 107707 0 19255 Jere Elliott 40.00 X 109097 0 23701 Hugh Walt Tracy 40.00 X 10809 0 1330 John Craig 40.00 X 100405 0 23541 John C Holmes 40.00 X 121146 0 24052 Jerry L Haddock 40.00 X 123715 0 28852 Rohn J Ritzema 40.00 X 109501 0 27369 Randy Ross 40.00 X 101367 0 23139 Ken Smitherman 7.00 X 87820 0 0 Thomas A Scott 40.00 X 127101 0 20469 1471705 0 303274 11 1 1 0 Benevon 2100 N Pacific St Seattle WA 98013 Training for member schools 263624 Nimbusoft Technologies LLC 4840 Stillwell Dr Colorado Springs CO 80920 Custom website design and hosting 202581 2 32185 86750 1113302 1232237 Membership Fees 900099 6309627 6309627 Convention/Conference 900099 2737769 2737769 Student Services 611710 1441968 1441968 School Services 611710 1363641 1363641 Other Program Revenue 900099 102695 102695 11955700 137605 137605 17338 17338 49549 10000 49595 6900 -46 3100 3054 3054 12228857 9184176 3044681 3044681 Affinity Agreements 541800 20057 20057 Sponorships 541800 15845 15845 35902 16426517 15000381 35902 157997 146250 146250 789347 789347 1119371 477972 622370 19029 503592 366615 78057 58920 5353021 4306915 911980 134126 284247 240473 38089 5685 860070 708698 139331 12041 586715 482280 94461 9974 57689 57689 59456 59456 488768 343115 102641 43012 16554 10262 5570 722 1065327 795087 237115 33125 585885 345672 234354 5859 886326 627938 253604 4784 1317062 1092151 186484 38427 1962476 1962476 439665 302946 133531 3188 67417 46080 19512 1825 Other expenses 215303 99630 115548 125 Int'l reg'l office exps 117839 117839 Bad debt expense 35000 35000 16957380 13261746 3324792 370842 444323 202559 5490284 4201468 308210 283412 5622691 5156297 250600 183000 1385979 1292585 349008 350914 8845524 5027357 3969639 3818167 49459 1025299 3270822 3429713 21141015 19943414 5410291 5385432 579728 229230 828912 549746 6818931 6164408 X 13836084 13360721 486000 418285 14322084 13779006 21141015 19943414 X -530863 -12215 X X 0 1 1 X 0 X 972733 1252355 1421482 1290795 1232237 6169602 26357934 26588637 26386405 25076690 24184557 128594223 27330667 27840992 27807887 26367485 25416794 134763825 233683 126495 124000 268865 402630 1155673 0 233683 126495 124000 268865 402630 1155673 133608152 310476 309817 220680 178381 154943 1174297 310476 309817 220680 178381 154943 1174297 16068 33498 49566 27641143 28166877 28062065 26545866 25571737 135987688 0.98250 0.98000 0.00860 0.00860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 648103 648103 3805044 1313827 2491217 4380362 3701515 678847 12015 12015 0 3818167 Textbook Development Costs 3429713 3429713 Sales tax liability 500000 Deferred compensation 49746 549746 16426517 16957380 -530863 -12215 -12215 -543078 25784711 -12215 186233 9184176 9358194 16426517 0 16426517 26327789 186233 9184176 9370409 16957380 0 16957380 Description of Uncertain Tax Positions Under FIN 48: Part X: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2011, ACSI had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 9,184,176. Part XIII, Line 2d - Other Adjustments: Cost of Goods Sold 9,184,176. 1 Europe (Including Iceland & Greenland) 1 6 Grantmaking and grant administration 410011 Europe (Including Iceland & Greenland) 1 6 Program Services Travel to region 1666 Russia & the Newly Independent States 1 6 Grantmaking and grant administration 580 Russia & the Newly Independent States 1 6 Program Services To support schools in teaching, administrative, and school improvement methods training through conferences and consultation. 118434 Central America and the Caribbean 1 14 Grantmaking and grant administration 196250 Central America and the Caribbean 1 14 Program Services Travel to region 173 East Asia and the Pacific 2 13 Grantmaking and grant administration 9628 East Asia and the Pacific 2 13 Program Services Travel to region 13473 South America 2 5 Grantmaking and grant administration 35734 South America 2 5 Program services Travel to region 14441 North America 0 0 Grantmaking and grant administration 10866 Sub-Saharan Africa 1 6 Grantmaking and grant administration 126278 Sub-Saharan Africa 1 6 Program services Travel to region 9517 78 22 100 750215 196836 947051 Central America and the Caribbean Operation support including conferences and educational resources 113060 EFT Europe Operation support including conferences and educational resources 332515 EFT Sub-Saharan Africa Operation support including conferences and educational resources 91931 EFT Sub-Saharan Africa Operation support including conferences and educational resources 20000 EFT East Asia and the Pacific Operation support including conferences and educational resources 9628 EFT South America Operation support including conferences and educational resources 18200 EFT North America Support student scholarship program & capital expenditures 10866 EFT Sub-Saharan Africa Support student scholarship program & capital expenditures 13747 EFT Central America and the Caribbean Support student scholarship program & capital expenditures 49766 EFT South America Support student scholarship program & capital expenditures 12596 EFT East Asia and the Pacific Support student scholarship program & capital expenditures 33424 EFT Europe (Including Iceland & Greenland) Support student scholarship program & capital expenditures 74126 EFT 12 0 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Grant funds are substantiated through quarterly financial reporting and periodic audits. Grant programs are monitored by the Vice President of Finance and the Vice President of International Ministries. Site visits by an ACSI Vice President and/or Program Director are also part of the program monitoring and administration. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are accounted for by accrual based accounting. Expenses are tracked by expense reimbursement reports and grant approvals. 1 Triad School 2450 Summers Ln Klamath Falls OR 97603 930493088 501(c)(3) 13875 Fundraising Training Horizon Christian Schools PO Box 4190 Tualatin OR 97062 930664280 501(c)(3) 13875 Fundraising Training Lighthouse Christian School 3008 36th St NW Gig Harbor WA 98335 911637244 501(c)(3) 12500 Fundraising Training Hosanna Christian School 5000 Hosanna Wy Klamath Falls OR 97603 931001159 501(c)(3) 13875 Fundraising Training Fairview Christian School 844 NE 78th St Seattle WA 98115 910815514 501(c)(3) 12600 Fundraising Training Cedar Park Christian School-Everett PMB 641 13300 Bothell-Everett Hwy Mill Creek WA 98012 510137442 501(c)(3) 12500 Fundraising Training Morning Star Christian School 19741 Baker Rd Bend OR 97702 930936063 501(c)(3) 13875 Fundraising Training South Sound Christian Schools 2052 S 64th St Tacoma WA 98049 910719487 501(c)(3) 12500 Fundraising Training Stillwater Christian School 255 FFA Dr Kalispell MT 59901 810390878 501(c)(3) 13875 Fundraising Training Kingspoint Christian School 7900 W Court St Pasco WA 99301 911736366 501(c)(3) 13975 Fundraising Training Grace Academy 8521 67th Ave NE Marysville WA 98270 910914101 501(c)(3) 12500 Fundraising Training 11 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The Development Director and CEO administered funds to member schools for fundraising training. The Development Director subsequently met with the schools for follow-up on the implementation of skills and methods learned during training. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Brian Simmons 206555 0 0 0 0 0 15013 0 17639 0 239207 0 0 0 Derek J Keenan 127955 0 0 0 0 0 11167 0 14107 0 153229 0 0 0 Jerry L Haddock 123715 0 0 0 0 0 10916 0 17936 0 152567 0 0 0 Thomas A Scott 127101 0 0 0 0 0 11048 0 9421 0 147570 0 0 0 Part I, Line 1a Spousal travel for the President is included in taxable wages. 114672 0 36933 0 Marilyn Scott Former Officer's spouse 34906 W2 Employee 0 Joann Keenan Officer's spouse 49365 W2 Employee 0 David Scott Former Officer's son 77413 W2 Employee 0 Nimbusoft Technologies LLC Former Officer's son 134283 David Scott is partial owner of Nimbusoft Technologies LLC, a technology service provider used by ACSI. 0 Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm, reviewed by the VP of Finance, and then provided to all board members to review and question for a reasonable amount time before officially filing. Form 990, Part VI, Section B, line 12c There is annual written affirmation of the "conflict of interest policy" by each board member. The CEO is accountable to the board. All Vice Presidents are under the oversight of the CEO. All staff level below Vice Presidents report to the supervisor and the appropriate Vice President. Form 990, Part VI, Section B, line 15 The Personnel Committee uses compensation data from "Compensation Resources" to help determine appropriate salary & benefits for the President. For this last year, the organization also engaged SIMA, an executive recruiter, to help set the compensation package for the new President. That information is then shared with the full board, and the full board approves the full compensation for the President. Comparative data is gathered from an independent firm that provides salary survey information. Officers' salaries are determined and approved by the CEO and other salaries determined by department Vice President. The Board determines the salary of the CEO. Approval of the CEO's compensation is recorded in the board minutes. Form 990, Part VI, Section C, line 19 The financial statements are available upon request. The conflict of interest and governing documents are not open to the public. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -12,215. Explanation of Reponsibility Form 990, Part XI, Line 2c The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. ACSI Capital Corporation 731 Chapel Hills Dr Colorado Springs CO 80132 201311949 Provide tax exempt financing CO 501(c)(3) Line 11 - type 1 N/A 0 ACSI Education Foundation 731 Chapel Hills Dr Colorado Springs CO 80132 300412105 Support the work of Assoc of Christian Schools Int'l VA 501(c)(3) Line 11 - type 1 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0