2026-05-12T11:17:21-05:00 2025-06-30 882730877 CHERRY BEKAERT ADVISORY LLC 200 SOUTH 10TH ST STE 900 RICHMOND VA 23219 990 2024-07-01 541144064 FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC FRED 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 RICHARD A YOST PRESIDENT 5403735355 2026-05-11 1 1 BREE-ANN WEIDNER P01319397 8046735700 2024 2025-03-06 01:10:19Z FREDERICKSBURG CHRISTIAN SCHOOL RICHARD A YOST 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 17396048 0 X WWW.FREDERICKSBURGCHRISTIAN.COM X 1978 VA FREDERICKSBURG CHRISTIAN SCHOOL IS AN EVANGELICAL, NON-DENOMINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG BIBLICAL WORLDVIEW. 8 6 294 7 0 0 2207579 2185401 13438309 15007001 60330 50559 64466 123585 15770684 17366546 2065707 2277528 0 0 7066949 8712001 208831 45209 148540 4991837 5186433 14333324 16221171 1437360 1145375 24753259 26219455 8178608 8409812 16574651 17809643 FREDERICKSBURG CHRISTIAN SCHOOL IS AN EVANGELICAL, NON-DENOMINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG BIBLICAL WORLDVIEW. 0 0 12964770 2277528 15007001 A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 1,113 STUDENTS IN NORMAL SCHOOL SCHEDULE. DISCOUNTS AND FINANCIAL AID WERE AWARDED TO STUDENTS IN THE AMOUNT OF $2,277,528 FOR THE FISCAL YEAR OF 2025. 12964770 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 45 0 1 294 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X AMANDA KAESER FINANCE DIRECTOR 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 RICHARD A YOST PRESIDENT 50.00 0.00 X X 116869 0 3110 LARRY ROOT CHAIR 1.00 0.00 X X 0 0 0 AMY MCCULLOUGH VICE PRESIDENT 1.00 0.00 X X 0 0 0 KEVIN WOODS SECRETARY 1.00 0.00 X X 0 0 0 STEPHEN MANDELL DIRECTOR 1.00 0.00 X 0 0 0 MURIEL MAY DIRECTOR 1.00 0.00 X 0 0 0 THERESA MILLS DIRECTOR 1.00 0.00 X 0 0 0 JAMES WILLIAMS DIRECTOR 1.00 0.00 X 0 0 0 AMANDA KAESER FINANCE DIRECTOR 40.00 0.00 X 68502 0 9459 185371 0 12569 1 0 0 0 GLMG INC 11901 BOWMAN DR STE 104 FREDERICKSBURG VA 22408 GENERAL CONTRACTING/CONSTRUCTION 1370483 PROFESSIONAL BUILDING MAINTENANCE 56 WELL LN FREDERICKSBURG VA 22405 CUSTODIAL AND SUPPLY SERVICES 243420 RAPPAHANNOCK ELECTRIC PO BOX 34757 ALEXANDRIA VA 223340757 ELECTRICAL SERVICES 200229 INNOVATIVE TURF APPLICATIONS 3018 BLACK FRIAR LN SANDY HOOK VA 23153 GROUNDS MAINTENANCE 166544 CARR CONSTRUCTION COMPANY LLC 2697 LONGSTREET LN SUFFOLK VA 23437 GENERAL CONTRACTING/CONSTRUCTION 158189 15 9035 1482790 693576 48 2185401 TUITION & RELATED FEES 611600 14295419 14295419 STUDENT ACTIVITIES 611600 417442 417442 LUNCH PROGRAM 611600 294140 294140 15007001 43037 43037 115783 0 115783 115783 115783 23406 0 15884 23406 -15884 7522 7522 20925 9035 13618 7307 7307 MISCELLANEOUS 900099 495 495 495 17366546 15007001 0 174144 2277528 2277528 209962 209962 7348066 6185596 1159828 2642 126835 83559 43276 481472 311964 169508 545666 448073 97391 202 19548 19548 54951 54951 45209 45209 7500 7500 101371 1390 98731 1250 89169 25085 64084 117504 77430 35090 4984 215847 3550 209302 2995 1661189 1199202 461581 406 156977 143551 10963 2463 29566 14486 14526 554 245883 36 245847 1028680 1028680 111379 111379 STUDENT EXPENSES 1034254 916674 100337 17243 STUDENT LUNCH EXPENSES 250526 250526 BAD DEBT EXPENSES 11635 11635 50454 10890 33056 6508 16221171 12964770 3107861 148540 2771052 1684160 1034552 792956 154535 225055 395301 406593 29694872 8758728 18907695 20936144 982996 1267935 507128 906612 24753259 26219455 1314530 519007 521770 457785 5833258 6521850 509050 911170 8178608 8409812 X 14871594 15866563 1703057 1943080 16574651 17809643 24753259 26219455 1145375 89587 30 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 982996 150000 128932 1261928 857290 12500 113206 982996 791649 -29693 95334 857290 897095 30236 -135682 791649 700997 3131 192967 897095 1.00000 0.00000 0.00000 0 0 100 100 19523800 5602494 13921306 4643205 3097326 1545879 5527767 58908 5468859 20936144 OPERATING LEASE LIABILITIES 876625 FINANCING LEASE LIABILITIES 34545 911170 X 15184723 89587 -2277528 -2187941 17372664 7500 -13618 -6118 17366546 13949761 13618 13618 13936143 7500 2277528 2285028 16221171 PART V, LINE 4: THE ORGANIZATION HAS NO DONOR-RESTRICTED ENDOWMENT FUNDS. THE ORGANIZATION HAS ONE (1) BOARD-DESIGNATED QUASI-ENDOWMENT FUND. THE BOARD OF DIRECTORS MAY ELECT TO USE PART OR ALL OF THE PRINCIPAL OF THE FUND FOR ANY PURPOSE THE BOARD MAY DESIGNATE. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION, OTHER THAN A PRIVATE FOUNDATION, THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 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 HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE FOUNDATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JUNE 30, 2025. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE FOUNDATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: DISCOUNTS AND FINANCIAL AID -2,277,528. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -13,618. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 13,618. PART XII, LINE 4B - OTHER ADJUSTMENTS: DISCOUNTS AND FINANCIAL AID 2,277,528. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY TOWARDS STUDENTS IS PUBLISHED ANNUALLY THROUGH A PRINTED STATEMENT OF THE SCHOOL'S ADMINISTRATION POLICY IN THE LOCAL NEWSPAPER. X X X X 1 BOOSTER ENTERPRISES INC 10400 OLD ALABAMA RD CONNECTOR STE ALPHARETTA GA 30022 FUN RUN 0 156013 45209 110804 156013 45209 110804 VA GOLF TOURNAMENT 29960 9035 20925 700 534 5120 4420 2844 29960 9035 20925 700 534 5120 4420 2844 13618 7307 1 FINANCIAL AID AWARDED TO STUDENTS 824 0 2277528 BOOK TUITION REDUCTION PART I, LINE 2: FREDERICKSBURG CHRISTIAN SCHOOL 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 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 NEXT SCHOOL YEAR. SUSANNAH WILLIAMS SPOUSE OF DIRECTOR JAMES WILLIAMS 31279 COMPENSATION FOR FULL TIME EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 LARRY ROOT AND JAMES WILLIAMS ARE DIRECTORS ON THE ORGANIZATION'S BOARD OF DIRECTORS AND HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B BOTH THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS THOROUGHLY REVIEW AND APPROVED THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEETS 4 TIMES A YEAR TO DISCUSS AND VOTE UPON MATTERS OF THE SCHOOL AND ARE HELD TO THE STANDARD OF MAKING IT KNOWN IF A RELATIONSHIP ENSUES THAT EVEN HAS THE APPEARANCE OF A CONFLICT OF INTEREST. THE BOARD POLICY GOVERNANCE CONTAINS A POLICY TO THIS END THAT THEY MUST FOLLOW. THE BOARD POLICY GOVERNANCE ALSO CONTAINS A REQUIREMENT OF INTEGRITY TO BE A MEMBER OF FCS'S BOARD AND OUR BOARD MEMBERS ARE HELD TO THE HIGHEST STANDARD OF INTEGRITY BY THE CHAIRMAN, THE HEAD OF SCHOOL AND EACH OTHER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS RECEIVES SALARY PROPOSITIONS FOR ALL POSITIONS IN NOVEMBER TO BEGIN EFFECTIVE JULY AND AUGUST OF THE FOLLOWING YEAR. THE BOARD SEES COMPARISONS TO LOCAL PUBLIC SCHOOLS, PRIOR YEAR SALARY STRUCTURES AND COMPARABLE POSITIONS AT OTHER CHRISTIAN SCHOOLS WITHIN OUR ACCREDITING ORGANIZATION. THE BOARD MEASURES THE PERFORMANCE OF THE ORGANIZATION AGAINST THE EXPECTATIONS SET FORTH IN THE BOARD POLICY GOVERNANCE AND ADJUSTS THE PROJECTED SALARY ACCORDINGLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE FCS BUSINESS OFFICE.