2024-05-14T15:43:36-05:00 2023-06-30 911275259 SMITH BUNDAY BERMAN BRITTON PS 11808 NORTHUP WAY SUITE 240 BELLEVUE WA 980051959 990 2022-07-01 916001781 BELLEVUE CHRISTIAN SCHOOL BELL 4254544402 1701 98TH AVENUE NE CLYDE HILL WA 980043400 MARK STINGLEY DIRECTOR OF FINANCE 4254544402 2024-05-14 1 MARK STINGLEY 999009999 0 ROB E KLEE P00176472 4258278255 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK STINGLEY 1701 98TH AVENUE NE CLYDE HILL WA 980043400 21853112 0 X WWW.BELLEVUECHRISTIAN.ORG X 1952 WA EDUCATION OF PRESCHOOL THROUGH GRADE 12 STUDENTS. 10 10 309 400 0 0 1762352 1165097 17972654 19071333 369307 436548 147230 80671 20251543 20753649 1251401 1463536 0 0 12560929 12434917 0 0 124995 5032755 5034372 18845085 18932825 1406458 1820824 30236283 34668290 10161301 11199960 20074982 23468330 X BELLEVUE CHRISTIAN SCHOOL'S MISSION IS TO PREPARE YOUNG PEOPLE TO LIVE FULLY FOR GOD IN A RAPIDLY CHANGING WORLD, WITH THE ABILITY TO UNDERSTAND, EVALUATE, AND TRANSFORM THEIR WORLD FROM THE FOUNDATION OF GOD'S UNCHANGING VALUES. 0 0 17676165 1463536 19028917 BELLEVUE CHRISTIAN SCHOOL ("BCS") PROVIDES PRESCHOOL THROUGH GRADE 12 EDUCATION WITH THE GOAL OF PREPARING STUDENTS TO BECOME CHRISTIAN LEADERS. FOUNDED IN 1952,THE SCHOOL ENROLLS APPROXIMATELY 940 STUDENTS WHO MAKE UP AN ACADEMICALLY, ECONOMICALLY AND CULTURALLY DIVERSE STUDENT BODY. THE SCHOOL IS LOCATED IN WASHINGTON STATE AND OFFERS PROGRAMS IN THREE (3) LOCATIONS - A JUNIOR-HIGH AND SENIOR HIGH CAMPUS IN CLYDE HILL, ELEMENTARY SCHOOLS AND PRESCHOOLS IN MEDINA AND WOODINVILLE. THE SCHOOL IS ACCREDITED THROUGH CHRISTIAN SCHOOLS INTERNATIONAL ("CSI") AND A FOUNDING MEMBER OF THE WASHINGTON FEDERATION OF INDEPENDENT SCHOOLS. BCS GRADUATES APPROXIMATELY 80-90 SENIORS EACH YEAR, OVER 98% OF WHOM GO ON TO HIGHER EDUCATION. THE SCHOOL PROVIDES A FULL SPECTRUM OF PROGRAMS TO ITS STUDENTS, INCLUDING ATHLETICS, AFTER SCHOOL CARE, SUMMER PROGRAMS, SPECIAL EDUCATION, ENRICHMENT, AP COURSES AND PERFORMING ARTS, AND EMPLOYS APPROXIMATELY 350 FULL TIME AND PART TIME FACULTY, ADMINISTRATIVE AND SUPPORT STAFF. 17676165 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 309 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X MARK STINGLEY 4254544402 1701 98TH AVE NE CLYDE HILL WA 98004 BANACH JOE BOARD MEMBER 2.50 X 0 0 0 BETTS JOSH BOARD MEMBER 2.50 X 0 0 0 KIDD ROXANNE BOARD PRESIDENT 5.00 X X 0 0 0 MILLER KIRSTEN BOARD VICE PRESIDENT 2.50 X X 0 0 0 LABOSSIER HUGH BOARD TREASURER 3.00 X X 0 0 0 LOVING-WILLIAMS TONYA BOARD SECRETARY 2.50 X X 0 0 0 HODO DAN BOARD MEMBER 2.50 X 0 0 0 KATO SHARLEEN BOARD MEMBER 2.50 X 0 0 0 KER ANNA BOARD MEMBER 2.50 X 0 0 0 TENG SUSAN BOARD MEMBER 2.50 X 0 0 0 DUNNING KEVIN FORMER HEAD OF SCHOOL 40.00 X 129873 0 0 STINGLEY MARK DIRECTOR OF FINANCE 40.00 X 158155 0 21086 RASMUSSEN ERIC HEAD OF SCHOOL 40.00 X 210910 0 22895 BLEVINS DANIEL DIRECTOR OF OPERATIONS 40.00 X 102877 0 6344 BRITTON VICKI ELEMENTARY PRINCIPAL 40.00 X 101870 0 5073 FOURNIER BRENDA DIRECTOR OF SAS 40.00 X 101602 0 25709 805287 0 81107 6 0 1 0 KARLA MORALES VILLEDA 16627 35TH AVE S SEATAC WA 98188 MONTHLY CLEANING SERVICES 116670 1 695823 469274 51563 1165097 TUITION & FEES 611710 18757110 18757110 AUXILIARY ENTERPRISES 611710 212710 212710 ATHLETIC, LAB & OTHER FEES 611710 101513 101513 19071333 542826 542826 4400 0 4400 4400 4400 781198 6950 894426 0 -113228 6950 -106278 -106278 221846 695823 205037 16809 16809 CREDIT CARD CASH BACK & OTHER REB 900099 59462 59462 59462 20753649 19028917 0 559635 1463536 1463536 886394 616234 270160 9036335 8694040 254453 87842 849589 790386 50497 8706 838375 759724 62666 15985 824224 777197 42982 4045 44589 8245 36344 74778 74778 813004 635649 177355 17295 17295 723958 697188 20683 6087 175905 162617 13178 110 882711 808599 74112 44617 41045 3534 38 93019 85335 7684 1169941 1169941 MISCELLANEOUS, INCLUDIN 583373 555247 25944 2182 AUX ENTERPRISE EXPENSES 199241 199241 ATHLETIC DUES & REFEREE 111617 111617 BUS FUEL & REPAIRS 100324 100324 18932825 17676165 1131665 124995 X 195628 85027 248906 568181 288905 276174 1992 1709 175494 169402 21552839 14347684 7322590 7205155 21992958 24276969 9810 2085673 30236283 34668290 1318207 1508736 8323292 8009838 519802 1681386 10161301 11199960 X 16277986 19076972 3796996 4391358 20074982 23468330 30236283 34668290 X 1820824 1391266 181258 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 2713382 651287 362191 48500 3678360 2230237 1051128 -490183 77800 2713382 1777383 8885 526854 82885 2230237 1702637 9152 139745 74151 1777383 1658835 14650 89153 60001 1702637 1.00000 0 0 1867150 1867150 13072670 9600128 3472542 1894448 1391569 502879 4718571 3355987 1362584 7205155 DEPOSITS 9810 CONSTRUCTION IN PROGRESS 929179 RIGHT OF USE ASSET - OPERATING LEASE 1146684 2085673 SUMMER SALARIES 384707 STUDENT ACTIVITY FUNDS 155130 RIGHT OF USE LIABILITY - OPERATING LEASE 1141549 1681386 20559819 1391266 1391266 19168553 1585096 1585096 20753649 17166471 0 17166471 1766354 1766354 18932825 PART V, LINE 4: BCS' ENDOWMENT FUNDS FUNCTION AS PERMANENT ENDOWMENTS, THE PRIMARY PURPOSE OF WHICH IS TO PROVIDE CURRENT INCOME, PRINCIPALLY FOR THE PURPOSE OF FINANCIAL AID, OPERATIONS, FACILITIES OR AS DIRECTED BY THE DONORS OR THE BOARD OF DIRECTORS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS DIRECT EXPENSES - AUCTION -205,037. AUXILIARY ENTERPRISES 199,241. VALUE OF NONCASH CONTRIBUTIONS RECEIVED FOR AUCTION 52,578. FINANCIAL AID 1,463,536. INVESTMENT EXPENSES 74,778. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES - AUCTION & JOG-A-THON, NET OF NONCASH AUCTN CONT -205,037. AUXILIARY ENTERPRISES 199,241. VALUE OF NONCASH CONTRIBUTIONS SOLD AT AUCTION 52,578. DEPRECIATION 181,258. FINANCIAL AID 1,463,536. INVESTMENT EXPENSES 74,778. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 STATED IN SCHOOL ADVERTISING, PUBLICATONS, PRINTED MATERIAL & ANNUAL PUBLICATION IN AREA NEWSPAPERS AS NOTED IN SEC. 4.03 OF REV PROC 75-50. AUCTION 803661 581815 221846 75761 6189 108592 JOG-A-THON 114008 114008 2505 11990 917669 695823 221846 75761 8694 120582 205037 16809 1 TUITION REDUCTION IN THE FORM OF FINANCIAL AID 196 1463536 PART I, LINE 2: TUITION REDUCTION IN THE FORM OF FINANCIAL AID IS AWARDED BASED ON FAMILIES' ABILITY TO PAY. FINANCIAL AID IS AWARDED BY THE FINANCE COMMITTEE WHICH IS MADE UP OF AT LEAST TWO BOARD MEMBERS AND VOLUNTEERS FROM THE SCHOOL COMMUNITY WHO HAVE BACKGROUND IN FINANCE. FAMILIES SEEKING FINANCIAL AID ARE REQUIRED TO COMPLETE A COMPREHENSIVE APPLICATION PACKET AND SUBMIT IT TO SCHOOL AND STUDENT SERVICES ("SSS"), A DIVISION OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS ("NAIS"). SSS PROCESSES FINANCIAL AID APPLICATIONS ON BEHALF OF THE SCHOOL AND REPORTS EACH APPLICANT'S ABILITY TO PAY TUITION, BASED UPON WHICH AID IS GRANTED. FINANCIAL AID APPLICATIONS ARE DUE BY APRIL 15 FOR THE UPCOMING SCHOOL YEAR. FINANCIAL AID AWARDS ARE GIVEN ANNUALLY EACH SPRING FOR THE FOLLOWING SCHOOL YEAR, AND MUST BE RE-CALCULATED AND REVIEWED EACH YEAR FOR RETURNING FAMILIES BASED ON ESTABLISHED PARAMETERS. THE SCHOOL'S GOAL IS TO AWARD APPROXIMATELY 10% OF ITS TUITION REVENUE AS FINANCIAL AID. ALL FINANCIAL AID IS ISSUED IN THE FORM OF TUITION CREDIT. AWARDEES WHO LEAVE THE SCHOOL DURING THE SCHOOL YEAR FORFEIT THEIR REMAINING AID AND THE UNUSED AMOUNT IS RETURNED TO THE SCHOOL. X X 1 0 0 0 0 0 0 0 0 RASMUSSEN ERIC HEAD OF SCHOOL 210910 0 0 0 0 0 0 0 22895 0 233805 0 0 0 STINGLEY MARK DIRECTOR OF FINANCE 158155 0 0 0 0 0 0 0 21086 0 179241 0 0 0 PART I, LINE 4A BELLEVUE CHRISTIAN SCHOOL DOES NOT HAVE A FORMAL EMPLOYMENT AND SEPARATION POLICY WITH REGARDS TO SEVERANCE PAYMENTS. ON OCCASION, THE SCHOOL WILL MAKE SUCH A PAYMENT TO A DEPARTING EMPLOYEE, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE SITUATION. KEVIN DUNNING, HEAD OF SCHOOL, LEFT HIS POSITION DURING THE 2021-2022 SCHOOL YEAR. AS PART OF A MUTUALLY AGREED UPON SEPARATION AGREEMENT, HE RECEIVED ADDITIONAL DISCRETIONARY PAYMENT OF $129,873 IN 2022. THIS AMOUNT WAS INCLUDED IN HIS W-2. X 3 51563 MARKET VALUE X AUCTION ITEMS 128 52578 ESTIMATE OF FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 BCS IS ORGANIZED AS A NONSTOCK NONPROFIT CORPORATION. IN ACCORDANCE WITH THE BCS ARTICLES AND BYLAWS THE CORPORATION HAS MEMBERS. AS OF 6/30/23 THERE ARE 60 CORPORATION MEMBERS. MEMBERS RECEIVE NO RENUMERATION AND NO MORE THAN 50% OF THE MEMBERS CAN BE BCS EMPLOYEES. ASSETS OF THE CORPORATION AND ANY EXCESS OF INCOME OVER EXPENSE OF THE CORPORATION SHALL NOT BE DISTRIBUTED TO THE MEMBERS, BUT SHALL BE USED BY THE BOARD TO FURTHER THE PURPOSES OF THE CORPORATION. CORPORATION MEMBERS ARE ELECTED BY A TWO-THIRDS MAJORITY OF CURRENT MEMBERSHIP. THE AFFAIRS OF THE COPORATION ARE MANAGED BY A BOARD OF DIRECTORS ELECTED FROM AMONG CORPORATION MEMBERS. THE QUALIFICATIONS OF DIRECTORS, THE MANNER OF THEIR SELECTION, TERMS OF OFFICE AND MANNER FOR REMOVING A DIRECTOR ARE PROVIDED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A SEE EXPLANATION ABOVE FOR LINE 6. FORM 990, PART VI, SECTION B, LINE 11B IN ACCORDANCE WITH BELLEVUE CHRISTIAN SCHOOL'S "BOARD POLICY GOVERNING BUSINESS AND FINANCE" THE BCS BOARD OF DIRECTORS IS REQUIRED TO REVIEW THE ANNUAL IRS FORM 990 BEFORE IT IS FILED. NO BOARD RESOLUTION IS REQUIRED FOR THE FORM 990 TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH BELLEVUE CHRISTIAN SCHOOL BOARD MEMBER, OFFICER AND KEY EMPLOYEE IS REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ASSENTING TO THE CONDITIONS SET FORTH IN THE BCS "CONFLICT OF INTEREST AND DISCLOSURE POLICY," DISCLOSING ANY EXISTING OR POTENTIAL CONFLICTS OF INTEREST. CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED USING THE PROCEDURES SET FORTH IN THE AFORE-MENTIONED POLICY WHICH INCLUDE COMPLETE DISCLOSURE, INCLUSION IN THE BOARD MINUTES AND A 2/3 BOARD APPROVAL WITH ABSTENTION BY THE MEMBER IN CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE HEAD OF SCHOOL AND THE DIRECTOR OF FINANCE ARE REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. ALL SALARY SCHEDULES ARE APPROVED ANNUALLY BY THE FINANCE COMMITTEE AND THE BOARD AS PART OF THE ANNUAL BUDGET DECISION. AS PART OF THIS PROCESS THE FINANCE COMMITTEE REVIEWS MULTIPLE SALARY DATA SOURCES FOR COMPARISON PURPOSES INCLUDING CSI AND SALARY INFORMATION FROM LOCAL PUBLIC AND PRIVATE SCHOOLS, OTHER SCHOOLS' FORM 990 RETURNS AND INTERNET RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 BCS' APPLICABLE TAX FORMS - FORM 1023, 990 AND 990-T (WHEN APPLICABLE) ARE AVAILABLE FOR REVIEW UPON REQUEST IN OUR OFFICES DURING NORMAL BUSINESS HOURS. IN ADDITION, BCS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE FOR REVIEW UPON REQUEST IN OUR OFFICES DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 9: DEPRECIATION BOOK/TAX DIFFERENCE 181,258. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ANNUALLY APPOINTS THE INDEPENDENT ACCOUNTING FIRM WHO IS TO PERFORM THE AUDIT. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE AUDITED FINANICAL STATEMENTS ANNUALLY. PAGE 1, PART I, LINE 6: THE VOLUNTEER ESTIMATE OF 400 WAS ARRIVED AT AS FOLLOWS - BCS HAS APPROXIMATELY 700 FAMILIES, SOME OF WHICH ARE SINGLE-PARENT FAMILIES, SO THE SCHOOL ESTIMATES THAT THERE ARE APPROXIMATELY 1200 PARENTS AT BCS. BCS POLLED THEIR OFFICE MANAGERS AND MOST ACTIVE PARENT VOLUNTEERS AND ESTIMATED THAT ABOUT ONE THIRD (1/3) OF THE BCS PARENTS VOLUNTEER AT THE SCHOOL. PARENT VOLUNTEERS ARE AN INTEGRAL PART OF BCS AND PROVIDE A MUCH NEEDED WIDE ARRAY OF SERVICES AT THE SCHOOL. PARENT VOLUNTEERS SERVE ON THE BOARD OF DIRECTORS AND COMMITTEES, PROVIDE HELP IN THE CLASSROOM AND IN PLANNING AND ORGANIZING SPECIAL EVENTS (SUCH AS THE AUCTION). PARENT VOLUNTEERS CHAPERONE STUDENT ACTIVITIES AND FIELD TRIPS, ASSIST WITH SPECIAL PROJECTS AND IN NUMEROUS FUND RAISING VENTURES, THEY MANAGE THE "PTF" (PARENT-TEACHER FELLOWSHIP), BOOSTERS, AND WORK IN THE DELI, TO NAME SOME OF THE MORE SIGNIFICANT VOLUNTEER SERVICE AREAS.