2024-10-24T14:49:04-05:00 2023-07-31 351509921 SWARTZ RETSON & CO PC 235 E 86TH AVENUE MERRILLVILLE IN 46410 990 2022-08-01 350898393 ASSOCIATION FOR CHRISTIAN INSTRUCTION ASSO 2198380356 3040 RIDGE ROAD HIGHLAND IN 46322 KYLE R WEENER ADMINISTRATOR 2198380356 2024-09-24 1 0 RICHARD A YOUNG P00367526 2197693616 2024-09-24 2022 2024-10-15 13:58:12Z X HIGHLAND CHRISTIAN SCHOOL KYLE R WEENER 3010 RIDGE ROAD HIGHLAND IN 46322 7762741 0 X WWW.HIGHLANDCHRISTIAN.ORG X 1909 IN PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 558 STUDENTS. 10 10 122 200 0 0 2514020 3020763 3340392 4051533 343764 67285 409144 241713 6607320 7381294 0 0 0 0 2708701 3408130 0 0 39976 1720668 1488163 4429369 4896293 2177951 2485001 10184157 15544015 622062 4260008 9562095 11284007 PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 558 STUDENTS. 0 0 3820728 4125155 PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 558 STUDENTS 3820728 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 8 0 122 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 IN X X HIGHLAND CHRISTIAN SCHOOL 2198380356 3040 RIDGE ROAD HIGHLAND IN 46322 DEANNE VANROSENDALE PRESIDENT 1.00 X X 0 0 0 JULIE SITTER VICE PRESIDENT 1.00 X X 0 0 0 CURT DEGRAFF TREASURER 1.00 X X 0 0 0 JERRY KUIPER SECRETARY 1.00 X X 0 0 0 SHAWN EVERS ASSISTANT TREASURER 1.00 X X 0 0 0 JOSIAH LUTTJEBOER DIRECTOR 1.00 X 0 0 0 LON NATELBORG DIRECTOR 1.00 X 0 0 0 JEN NEIBERT DIRECTOR 1.00 X 0 0 0 MIKE SCHUTT DIRECTOR 1.00 X 0 0 0 KAREN SHERWOOD DIRECTOR 1.00 X 0 0 0 KYLE WEENER PRINCIPAL 40.00 X 86300 0 19003 86300 0 19003 0 0 0 0 LAGESTEE-MULDER INC 17005 WESTVIEW AVE SOUTH HOLLAND IL 60473 CONSTRUCTION CONTRACTOR 635629 SYNERGI PARTNERS PO BOX 5599 FLORENCE SC 29502 ERC CONSULTANT 174541 REICHELT PLUMBING PO BOX 177 SCHERERVILLE IN 46375 PLUMBING CONTRACTOR 161000 ELIM CHRISTIAN SERVICES 13020 CENTRAL AVE CRESTWOOD IL 60418 TWO TEACHERS SALARIES & BENEFITS 135471 4 X 82892 827499 2110372 47147 3020763 TUITION 611600 4051533 4051533 4051533 93287 93287 3669 0 3669 3669 3669 200 3360 22842 -3360 -22642 -26002 -26002 523336 82892 355245 168091 168091 STUDENT ACTIVITIES 611600 51939 51939 OTHER 611600 18014 18014 69953 7381294 4125155 0 235376 X 110245 110245 2686170 2202982 450220 32968 173965 126870 46271 824 245524 188681 53675 3168 192226 153794 35916 2516 86419 54037 32382 136460 104305 31655 500 181120 4488 176632 80657 80657 60084 15892 44192 11380 11380 159197 159197 88475 85480 2995 SUPPLIES 341834 341834 FOOD 92121 90457 1664 AMORTIZATION OF RIGHT O 51296 51296 CONSUMABLES 38780 38780 160340 121978 38362 4896293 3820728 1035589 39976 15869 13179 1298187 1778571 10727 10727 181257 187230 5976556 3838611 2107264 2137945 5072701 6199074 1498152 5217289 10184157 15544015 424209 83205 52562 2837068 145291 1339735 622062 4260008 X 6383876 9365834 3178219 1918173 9562095 11284007 10184157 15544015 X 2485001 315026 -2929712 1851597 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4178163 400000 302531 4880694 4516749 200000 -538586 4178163 3869815 285275 505001 143342 4516749 3597027 188488 225945 141645 3869815 3429288 203229 126657 162147 3597027 0.89090 0.10630 0.00280 1 0 4787233 2736367 2050866 852676 789975 62701 336647 312269 24378 2137945 TUITION RECEIVABLE 23301 CONTRIBUTIONS RECEIVABLE 723422 GRANTS RECEIVABLE 25035 CONSTRUCTION IN PROGRESS 4316970 RIGHT OF USE ASSETS - FINANCING 128561 5217289 DEFERRED REVENUE 148725 LIABILITIES UNDER SPLIT-INTEREST AGREEMENTS 35654 ACCRUED PENSION LIABILITY 1005285 LEASE LIABILITIES - FINANCING 66182 DONOR ADVISED FUNDS 83889 1339735 X PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO RECEIVE, ACCUMULATE, MANAGE, INVEST, AND DISBURSE CAPITAL FUNDS AND PROPERTIES ENTRUSTED TO IT AND THE INCOME THEREFROM FOR THE EXCLUSIVE USE AND BENEFIT OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION. PART X, LINE 2: WHEN APPLICABLE, CHANGES IN BENEFITS ARISING FROM CURRENT AND PRIOR TAX POSITIONS TAKEN BY THE ASSOCIATION ARE RECOGNIZED IN THE PERIOD IN WHICH THE CHANGE OCCURS. CHANGES RESULTING FROM SETTLEMENTS WITH TAXING AUTHORITIES ARE RECOGNIZED IN THE PERIOD THAT SETTLEMENT OCCURS. REDUCTIONS IN UNRECOGNIZED TAX BENEFITS AS A RESULT OF A LAPSE OF THE APPLICABLE STATUTE OF LIMITATIONS ARE RECOGNIZED IN THE PERIOD THE STATUTE LAPSES. PROJECTED PENALTIES AND INTEREST RECOGNIZED ON TAX POSITIONS WHERE IT IS REASONABLY POSSIBLE THAT THE ASSOCIATION'S TAX POSITION WILL NOT PREVAIL IN A REVIEW BY TAXING AUTHORITIES IS RECOGNIZED AS PART OF CURRENT PERIOD INCOME TAX EXPENSE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THERE IS NO CURRENT SOLICITATION PROGRAM; ANY NEW STUDENT APPLICATIONS ARE ACCEPTED BASED ON SCHOOL CAPACITY AUCTION TO RAISE MONEY FOR SCHOOL 294015 82892 211123 73586 TRIP 253306 253306 248976 1 58907 58907 32683 606228 82892 523336 355245 355245 168091 X MANY AUCTION ITEMS 0 47147 COST 0 0 0 FORM 990, PAGE 1, SECTION B - AMENDED RETURN STATEMENT FORM 990 IS BEING AMENDED TO REFLECT CORRECTED INFORMATION RECEIVED AFTER THE ORIGINAL FORM 990 WAS FILED. THE FOLLOWING ITEMS HAVE BEEN UPDATED TO RELECT THE CORRECTED INFORMATION: FORM 990 PART I LINES 8, 10, 11, 16B, 19, 20, 21, & 22 HAVE BEEN UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 PART III LINE 4A HAS BEEN UPDATED TO REFLECT CORRECTED PROGRAM SERVICE REVENUE & EXPENSES. FORM 990 PART VIII LINES 1F, 3, 7B, & 11B HAVE BEEN UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 PART IX FUNCTIONAL EXPENSES LINES 7, 8, 9, 20, & 24C TO REFLECT CORRECTED INFORMATION. FORM 990 PART X BALANCE SHEET LINES 9, 15, 17, 25, 27 & 28 TO REFLECT CORRECTED INFORMATION. FORM 990 PART XI RECONCILIATION OF NET ASSETS HAS BEEN UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 SCHEDULE D PART IX LINE 4 WAS UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990 SCHEDULE D PART X LINES 7 WAS UPDATED TO REFLECT CORRECTED INFORMATION. FORM 4562 LINE 14, 17, 19C, & 19I WERE UPDATED TO REFLECT CORRECTED INFORMATION. FORM 990, PART VI, SECTION A, LINE 6 ALL PERSONS 18 YEARS OF AGE OR OVER, WHO SUBSCRIBE TO ARTICLES II AND III OF THE SCHOOL'S CONSTITUION, AND ARE MEMBERS OF A BIBLE-BELIEVING PROTESTANT CHURCH, AFFIRM IN WRITING THE FOUNDATIONAL BELIEFS OF HIGHLAND CHRISTIAN SCHOOL, AND WHO MADE AN ANNUAL CONTRIBUTION TO ANY FUND OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION IN THE PRECEDING YEAR, FROM A DATE 60 DAYS PRIOR TO EACH ANNUAL MEETING OF THIS ORGANIZATION, IN AN AMOUNT FIXED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, AND IF NOT SO FIXED, IN THE MINIMUM AMOUNT OF $10 FOR EACH SAID ABOVE-DESCRIBED YEAR, ARE ELIGIBLE FOR MEMBERSHIP IN THE SOCIETY. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION ANNUALLY ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE ASSOCIATION FOR CHRISTIAN INSTRUCTION MUST APPROVE CHANGES IN BYLAWS RECOMMENDED BY THE BOARD OF DIRECTORS AT THEIR ANNUAL MEETING. EACH MEMBER GETS 1 VOTE AND ITEMS ARE PASSED BY THE MAJORITY PRESENT AT THE MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATOR REVIEWS AND SIGNS FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT OF THE BOARD OF DIRECTORS MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY AN ANNUAL REVIEW. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE COMPENSATION OF THE SCHOOL'S ADMINISTRATOR ON AN ANNUAL BASIS. DATA OF COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS IS USED ALONG WITH THE ADMINSTRATOR'S QUALIFICATIONS AND EXPERIENCE. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C: ONLY THE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICT OF INTERESTS. FORM 990, PART VIII, LINE 7A, SECURITIES: THE INVESTMENT BROKER ONLY RECORDS THE NET GAIN OR LOSS ON SALES OF SECURITIES; NO PROCEEDS ARE REPORTED TO THE ORGANIZATION. THEREFORE, THE NET GAIN OR LOSS WAS REPORTED AS THE SALE OR COST OF THE SECURITIES AS WELL AS THE TOTAL GAIN OR LOSS. FORM 990, PART IX, LINE 24E VEHICLES: PROGRAM SERVICE EXPENSES 38,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,631. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 29,239. MANAGEMENT AND GENERAL EXPENSES 6,853. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,092. CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 27,116. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,116. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 2,020. MANAGEMENT AND GENERAL EXPENSES 18,576. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,596. PUBLICITY: PROGRAM SERVICE EXPENSES 1,395. MANAGEMENT AND GENERAL EXPENSES 12,933. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,328. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 14,013. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,013. FUNDRAISING EVENTS: PROGRAM SERVICE EXPENSES 9,564. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,564. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN PERIODIC PENSION COST 1,851,597. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OR REVIEW OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART XI, LINE 1: THE SCHOOL USES THE CASH BASIS OF ACCOUNTING MODIFIED BY RECORDING TUITION RECEIVABLES AND ACCOUNTS PAYABLE. THE PRINCIPLE DIFFERENCE BETWEEN THIS BASIS AND GAAP IS THERE IS NO ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. SERVANT PARTNERS IN CHRISTIAN EDUCATION INC 1650 US HIGHWAY 41 SCHERERVILLE IN 46375 263960988 RESALE SHOP IN 501(C)(3) LINE 12A, I ASSOCIATION OF CHRISTIAN INSTRUCTION BOARD OF DIRECTORS 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SERVANT PARTNERS IN CHRISTIAN EDUCATION INC C 300000 CASH RECEIVED