2024-06-11T08:01:37-05:00 2022-07-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2021-08-01 472298836 CORNERSTONE CHRISTIAN SCHOOLS CORN 4022921030 1001 FORT CROOK RD N 200 BELLEVUE NE 68005 BRYAN BARTELS PRESIDENT 4022921030 2024-06-10 1 BRYAN BARTELS 999009999 WENDY R COOLEY CPA P01523804 4023302660 2024-06-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z BRYAN BARTELS 1001 FORT CROOK RD N 200 BELLEVUE NE 68005 3378500 0 X WWW.CORNERSTONECHRISTIANSCHOOL.ORG X 2014 NE TO PROVIDE CHRISTIAN EDUCATION TO FAMILIES IN AND AROUND BELLEVUE, NEBRASKA. 5 5 113 450 0 0 450456 507217 2454258 2855417 245 315 20035 -20031 2924994 3342918 169171 226746 0 0 1584411 1837324 0 0 0 920253 1309238 2673835 3373308 251159 -30390 502747 1074513 97750 699973 404997 374540 X CORNERSTONE CHRISTIAN SCHOOL EDUCATES CHILDREN TO BECOME LEARNERS-EQUIPPED WITH GODLY CHARACTER AND BIBLICAL TRUTH. 0 0 2924005 226746 2679720 CORNERSTONE CHRISTIAN SCHOOLS, INC. (CCS) IS AN APPROVED SCHOOL THROUGH THE NEBRASKA DEPARTMENT OF EDUCATION. ALL TEACHERS HOLD A STATE OF NEBRASKA TEACHING CERTIFICATE AND HAVE A STRONG COMMITMENT TO THE LORD JESUS CHRIST AND HIS CHILDREN. CCS IS OPERATING AS AN APPROVED SCHOOL BY COMPLYING WITH THE PROVISIONS AND PARTICIPATING IN THE ANNUAL COMPLIANCE VERIFICATION OF NEBRASKA'S RULE 14: REGULATIONS AND PROCEDURES FOR THE LEGAL OPERATION OF APPROVED NONPUBLIC SCHOOL. THIS SET OF REQUIREMENTS ESTABLISHES MINIMUM STANDARDS FOR THE OPERATION OF NONPUBLIC SCHOOLS AND SUPPORTS THE MISSIONS AND GOALS OF NONPUBLIC EDUCATION IN NEBRASKA WHILE ENDURING A LEVEL OF QUALITY AND EQUALITY OF EDUCATIONAL OPPORTUNITY. THIS ACTIVITY IS CONDUCTED BY CERTIFIED ADMINISTRATORS AND TEACHERS FOR THE STATE OF NEBRASKA AND SUPPORTED BY QUALIFIED STAFF. CCS IS A DISCIPLESHIP SCHOOL COMMITTED TO THE ACADEMIC, SPIRITUAL, AND SOCIAL GROWTH OF EACH STUDENT. OUR STUDENTS RECEIVE AN EXCELLENT EDUCATION IN ALL ACADEMIC SUBJECTS ALONG WITH INSTRUCTION IN VOCAL AND INSTRUMENTAL MUSIC, ART, TECHNOLOGY, AND PHYSICAL EDUCATION. EMPHASIS IS PLACED ON DEVELOPING A RELATIONSHIP WITH THE LORD JESUS CHRIST AND A BIBLICAL WORLD VIEW. STUDENTS RECEIVE DAILY BIBLE INSTRUCTION, ATTEND WEEKLY CHAPEL SERVICES, AND PARTICIPATE IN SERVICE PROJECTS FOR THE COMMUNITY. DURING THE 2021-2022 SCHOOL YEAR, CCS PROVIDED ELEMENTARY EDUCATION FROM KINDERGARTEN THROUGH 5TH GRADE, MIDDLE SCHOOL EDUCATION (GRADES 6TH THROUGH 8TH), AND HIGH SCHOOL EDUCATION (GRADES 9TH THROUGH 12TH) ALL AT ONE CAMPUS. DAILY BIBLE CLASSES ARE INTEGRATED INTO THE ACADEMIC CURRICULUM AND ONCE A WEEK A WORSHIP SERVICE IS HELD THAT FEATURES RELEVANT AND PRACTICAL BIBLICAL TEACHING THAT STUDENTS WILL FIND ENGAGING AND LIFE-CHANGING. CCS OFFERS BEFORE AND AFTER SCHOOL PROGRAM, COUGAR CARE, TO WORKING FAMILIES TO PROVIDE AN EXTENDED SCHOOL DAY. THIS ACTIVITY FURTHER PROVIDES CCS ADDITIONAL TIME BEFORE AND AFTER SCHOOL TO GUIDE AND OFFER ACADEMIC HELP FOR THE STUDENTS THAT CHOOSE TO PARTICIPATE. CCS ALSO PROVIDES AN AFTER SCHOOL MONTHLY ENRICHMENT ACTIVITY FOR STUDENTS IN KINDERGARTEN THROUGH 5TH GRADE. THESE ENRICHMENT ACTIVITIES ALLOW THE STUDENTS TO RECEIVE FURTHER INSTRUCTION FROM MEMBERS OF THE COMMUNITY ABOUT THEIR AREA OF EXPERTISE. 93184 106328 CORNERSTONE CHRISTIAN SCHOOLS, INC. HAS A HOT LUNCH AND MILK PROGRAM. HOT LUNCH IS PROVIDED DAILY AND THE STUDENTS CAN OPT TO PURCHASE HOT LUNCH OR BRING THEIR OWN LUNCH. THE LUNCH IS CONTRACTED OUT TO A LOCAL CATERING COMPANY. THE STUDENTS DO HAVE AN OPPORTUNITY TO PURCHASE MILK EVERYDAY. THE STUDENTS BUY A LUNCH AND MILK TICKET AT THE BEGINNING OF THE YEAR AND THEY REPLENISH THEIR TICKETS AFTER THEY HAVE USED ALL OF THEIR FUNDS. 90105 46945 THE STUDENTS IN GRADES 6TH THROUGH 12TH HAVE THE OPPORTUNITY TO PARTICIPATE IN ATHLETIC PROGRAMS SUCH AS SOCCER, VOLLEYBALL, BASKETBALL, DANCE TEAM, CROSS COUNTRY, CHEER, TENNIS, ARCHERY, BASEBALL, AND TRACK. CCS IS A MEMBER OF THE FRONTIER CONFERENCE AND OPERATES ITS ATHLETIC PROGRAM ACCORDING TO NEBRASKA SCHOOL ACTIVITIES ASSOCIATION GUIDELINES. THESE ACTIVITIES FURTHER THE SCHOOL'S PURPOSE BY TEACHING THE STUDENTS TEAMWORK AND CHARACTER. 22424 MISCELLANEOUS OTHER PROGRAM SERVICES. 22424 3107294 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 15 0 1 113 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X SHIREE KING 4022921030 1001 FORT CROOK ROAD N STE 200 BELLEVUE NE 68005 BRYAN BARTELS PRESIDENT 5.00 5.00 X X 0 0 0 LAWSON WEIHING TREASURER 5.00 5.00 X X 0 0 0 JESSICA DOTZLER MEMBER AT LARGE 3.00 3.00 X 0 0 0 TONY BOEX MEMBER AT LARGE 3.00 3.00 X 0 0 0 BRAD KUSTKA MEMBER AT LARGE 1.00 1.00 X 0 0 0 TERI LYNN SCHRAG SUPERINTENDENT 40.00 5.00 X 50277 0 0 50277 0 0 0 0 0 0 PRADERA 2201 THOMAS DRIVE BELLEVUE NE 68005 CONSTRUCTION 151000 1 238660 122189 146368 507217 STUDENT TUITION 611110 2679720 2679720 STUDENT LUNCHES 722210 106328 106328 STUDENT ATHLETICS 611620 46945 46945 22424 22424 2855417 315 315 15551 238660 35582 -20031 -20031 3342918 2855417 0 -19716 X 59821 59821 166925 166925 50277 50277 1652963 1468273 184690 134084 115587 18497 12550 12550 1422 1422 92804 92804 38830 38830 457798 457798 1072 1072 3577 3577 21069 21069 18204 18204 SCHOOL PROGRAMS 353990 353990 DIVERSION OF ASSETS 203751 203751 CURRICULAR MATERIALS 74321 74321 BAD DEBT EXPENSE 29850 29850 3373308 3107294 266014 0 321517 180610 60346 210108 500 749668 66373 120884 683295 502747 1074513 11188 26911 560000 86562 113062 97750 699973 X 0 0 0 0 404997 374540 404997 374540 502747 1074513 -30390 -67 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 583480 7294 576186 166188 59079 107109 683295 DUE TO AFFILIATE 113062 113062 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL PROGRAM MATERIALS AND REGISTRATION MATERIALS PROVIDED TO STUDENTS AND PARENTS INCLUDE THE RACIALLY NONDISCRIMINATORY POLICY FOR CORNERSTONE CHRISTIAN SCHOOLS, INC. FUNDRAISING BANQUET 55829 48349 7480 9504 5747 WALK-A-THON 176470 174688 1782 1250 1526 9555 1 21912 15623 6289 8000 254211 238660 15551 1250 9504 1526 23302 35582 -20031 1 CORNERSTONE COUGARS INC 1001 FORT CROOK ROAD N SUITE 200 BELLEVUE NE 68005 454007361 501(C)(3) 46631 0 SUPPORT FOR INTERNATIONAL SCHOOL. DEEP WELL 1001 FORT CROOK ROAD N BELLEVUE NE 68005 843741942 501(C)(3) 12500 0 PARKING LOT REPAIRS 2 0 CHILDREN'S SCHOLARSHIP 53 116441 PART I, LINE 2: ORGANIZATIONAL GRANTS ARE ONLY ALLOWED TO BE MADE FOR THE SUPPORT OF RELATED ORGANIZATIONS, CORNERSTONE COUGARS, INC. AND DEEP WELL. INDIVIDUAL GRANTS ARE GIVEN TO STUDENTS ATTENDING CORNERSTONE CHRISTIAN SCHOOLS TO ASSIST WITH TUITION PAYMENTS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY, BY A MAJORITY VOTE OF ITS MEMBERS, DESIGNATE AN EXECUTIVE COMMITTEE CONSISTING OF A MINIMUM OF A QUORUM OF THE CURRENT BOARD MEMBERS AND MAY DELEGATE TO SUCH COMMITTEE THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION, TO THE EXTENT PERMITTED, AND, EXCEPT AS MAY OTHERWISE BE PROVIDED, BY PROVISION OF LAW. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 FOR CORNERSTONE CHRISTIAN SCHOOLS, INC. IS SENT ELECTRONICALLY TO EACH OFFICER AND MEMBER OF THE BOARD FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF NECESSARY, THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION FOR DIRECTORS, OFFICERS AND EMPLOYEES, CONTRACTORS, AND ANY OTHER COMPENSATION CONTRACT OR ARRANGEMENT. APPROPRIATE DATA MAY INCLUDE COMPENSATION LEVELS PAID BY TAXABLE AND TAX-EXEMPT ORGANIZATIONS SIMILAR IN SIZE, PURPOSE AND WITH SIMILAR RESOURCES, FOR FUNCTIONALLY COMPARABLE POSITIONS, THE AVAILABLITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE ORGANIZATION, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT. THE TERMS AND BASIS FOR APPROVING THEM SHALL BE RECORDED IN WRITTEN MINUTES OF THE MEETING OF THE BOARD OR COMPENSATION COMMITTEE THAT APPROVED THE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 CORNERSTONE CHRISTIAN SCHOOLS, INC. MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 25B: DURING THE FISCAL YEAR ENDED JULY 31, 2023, THE BOARD OF DIRECTORS FOR CORNERSTONE CHRISTIAN SCHOOL, INC. ("CORNERSTONE") DISCOVERED THAT A FULL-TIME EMPLOYEE FOR CORNERSTONE APPEARED TO HAVE DIVERTED FUNDS WHICH HAD BEEN DONATED TO CORNERSTONE. THE FULL-TIME EMPLOYEE WAS THE ACCOUNTANT BUT WAS NOT AN OFFICER OR MEMBER OF THE BOARD OF DIRECTORS FOR CORNERSTONE AND WAS NOT IN A POSITION TO EXERT INFLUENCE ON THE ORGANIZATION. AT THE TIME OF WRITING THIS DISCLOSURE, CORNERSTONE CONTINUES TO WORK WITH LAW ENFORCEMENT TO DISCOVER THE NATURE AND EXTENT OF THE DIVERSION. THE BOARD OF DIRECTORS IS WORKING WITH THE OMAHA, NEBRASKA DIVISION OF THE FEDERAL BUREAU OF INVESTIGATIONS. IT APPEARS THAT THE DIVERSION OF FUNDS OCCURRED FROM 2022 THROUGH 2023. THE FULL-TIME EMPLOYEE ALTERED THE BOOKS AND RECORDS FOR CORNERSTONE TO HIDE THE DIVERSION OF FUNDS WHICH OCURRED DURING THE YEAR. THE FULL-TIME EMPLOYEE MADE SUBSTANTIAL EFFORTS TO HIDE THE EXTENT AND NATURE OF THE DIVERSION OF FUNDS FROM THE OFFICERS AND THE MEMBERS OF THE BOARD OF DIRECTORS FOR CORNERSTONE. THE FULL-TIME EMPLOYEE CREATED A CREDIT CARD ACCOUNT AND A PAYPAL ACCOUNT IN THE NAME OF CORNERSTONE, BUT ACCESSIBLE SOLELY BY THEMSELVES, TO DIVERT DONATED FUNDS FROM CORNERSTONE, ALL WITHOUT THE KNOWLEDGE OF THE OFFICERS AND DIRECTORS FOR CORNERSTONE. DOLLAR AMOUNT OF CASH AND PROPERTY INVOLVED: CORNERSTONE BELIEVES THE DIVERSION OF FUNDS IS APPROXIMATELY $319,000. THE AMOUNT REPORTED ON PART IX, LINE 25B REPRESENTS THE AMOUNT OF IDENTIFIED LOSS DURING THE TAX YEAR. CORRECTIVE ACTIONS TAKEN TO ADDRESS THE MATTER: AFTER DISCOVERING A DIVERSION, CORNERSTONE'S OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS IMMEDIATELY CONDUCTED AN INVESTIGATION TO GAIN AN UNDERSTANDING OF THE PERTINENT FACTS. THE INVESTIGATION INCLUDED CONTACTING LOCAL LAW ENFORCEMENT. AT THE TIME OF THIS DISCLOSURE, CORNERSTONE IS STILL WORKING WITH THE OMAHA, NEBRASKA DIVISION OF THE FEDERAL BUREAU OF INVESTIGATIONS. CORNERSTONE IS ALSO WORKING WITH ITS OUTSIDE COUNSEL AND ACCOUNTING FIRM DOING A FORENSIC INVESTIGATION OF THE BOOKS AND RECORDS TO DETERMINE THE NATURE AND EXTENT OF THE DIVERSION. AS AN IMMEDIATE ACTION STEP, CORNERSTONE CONTACTED BOTH THE CREDIT CARD COMPANY AND PAYPAL TO DISCONTINUE THE ACCOUNTS WHICH WERE ESTABLISHED BY THE FULL-TIME EMPLOYEE. IT IS THE INTENTION OF CORNERSTONE TO PURSUE ALL REASONABLE LEGAL REMEDIES TO ATTEMPT TO RESTORE THE DIVERTED FUNDS. AS AN ONGOING ACTION ITEM, THE OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS FOR CORNERSTONE INTEND TO FURTHER REVIEW ITS GOVERNING POLICIES AND INTERNAL PROCEDURES TO TAKE ALL NECESSARY CORRECTIVE ACTION TO AVOID THIS DIVERSION ACTIVITY FROM HAPPENING IN THE FUTURE. SUCH CORRECTIVE ACTIONS WILL INCLUDE, TO THE EXTENT FEASIBLE, HAVING MULTIPLE PARTIES REVIEWING AND RECEIVING FINANCIAL INFORMATION FOR CORNERSTONE. IT IS THE INTENTION OF CORNERSTONE TO COMPLY WITH ALL REPORTING REQUIREMENTS WITH RESPECT TO THIS DIVERSION. CORNERSTONE COUGARS INC 1001 FORT CROOK ROAD N SUITE 200 BELLEVUE NE 68005 454007361 PROVIDE SUPPORT TO CORNERSTONE CHRISTIAN SCHOOL NE 501(C)(3) LINE 7 N/A 0 DEEP WELL 1001 FORT CROOK ROAD N BELLEVUE NE 68005 843741942 PROVIDE PHYSICAL FACILITY FOR CORNERSTONE CHRISTIAN SCHOOL NE 501(C)(3) LINE 12C, III-FI N/A 0 0 1 1 0 1 0 0 0 0 0 1 0 0 1 1 0 0 1 1