2024-05-15T15:15:23-05:00 2023-06-30 411334380 MILLER WELLE HEISER & CO LTD 4170 THIELMAN LANE PO BOX 159 ST CLOUD MN 563020159 990 2022-07-01 411414289 ST CLOUD CHRISTIAN SCHOOL STCL 3202528182 430 3RD AVENUE NE ST CLOUD MN 56304 MACKENZIE HANSEN HEAD OF SCHOOL 3202528182 2024-05-15 1 MACKENZIE HANSEN 999009999 1 TRINA PEETERS CPA P01625727 3202539505 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MACKENZIE HANSEN 430 3RD AVENUE NE ST CLOUD MN 56304 1959690 0 X WWW.STCLOUDCHRISTIAN.ORG X 1979 MN SCCS EXISTS IN PARTNERSHIP WITH CHRISTIAN FAMILIES AND CHURCHES TO ASSIST EACH STUDENT TO GROW IN EXCELLENCE SPIRITUALLY, ACADEMICALLY, SOCIALLY AND PHYSICALLY. 6 6 66 100 0 0 289286 270057 1445329 1674720 543 573 -9372 -11550 1725786 1933800 0 0 0 0 1083837 1355922 0 0 10457 474313 573536 1558150 1929458 167636 4342 1166841 1311032 400206 539406 766635 771626 ST. CLOUD CHRISTIAN SCHOOL EXISTS IN PARTNERSHIP WITH CHRISTIAN FAMILIES AND CHURCHES TO ASSIST EACH STUDENT TO GROW IN EXCELLENCE SPIRITUALLY, ACADEMICALLY, SOCIALLY AND PHYSICALLY. 0 0 1776483 1589002 CHRISTIAN EDUCATION TO APPROXIMATELY 165 STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE IN THE ST. CLOUD AREA. 30853 17831 EXTRACURRICULAR/SELF-FUNDED STUDENT ACTIVITIES 62502 73065 ATHLETICS REVENUE 1869838 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 66 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X X THE ORGANIZATION 3202528182 430 3RD AVE NE ST CLOUD MN 56304 SANDY MOHLENKAMP BOARD CHAIR 1.00 X X 0 0 0 JACOB DUTCHER VICE CHAIR 1.00 X X 0 0 0 JON WATKINS BOARD MEMBER 1.00 X 0 0 0 SARA MEEMKEN SECRETARY 1.00 X X 0 0 0 HUONG TIMP BOARD MEMBER 1.00 X 0 0 0 DOMINIC DINGER BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 97131 172926 270057 TUITION & ACTIVITY FEE 611710 1568617 1568617 ACTIVITY, ATHLETICS & 611710 90896 90896 TEXTBOOK & CURRICULUM 611710 15207 15207 1674720 573 573 9162 97131 25890 -16728 -16728 MISCELLANEOUS INCOME 611710 5178 5178 5178 1933800 1679898 0 -16155 1159335 1130491 26262 2582 196587 184837 11750 7225 7225 8366 8366 7875 7875 2472 2472 17292 17187 105 98477 98252 225 3401 2380 1021 28447 28447 4037 4037 EDUCATION PROGRAM EXPEN 270407 270407 ATHLETICS EXPENSES 62502 62502 EXTRA CURRICULAR EXPENS 30853 30853 BAD DEBTS 18667 18667 13515 13412 103 1929458 1869838 49163 10457 605910 607632 58051 47065 21072 43202 1223322 645175 462794 578147 10094 8986 8920 26000 1166841 1311032 90110 144686 310096 319696 55264 0 19760 400206 539406 X 725806 758259 40829 13367 766635 771626 1166841 1311032 4342 649 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11243 -2000 9243 10643 600 11243 10943 -300 10643 11243 -300 10943 12643 -1400 11243 0 0 958900 397184 561716 82899 73029 9870 181523 174962 6561 578147 LEASE LIABILITY 19760 19760 X 1841094 649 649 1840445 93355 93355 1933800 1836103 0 1836103 93355 93355 1929458 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS ARE FOR SCHOLARSHIPS OR OTHER SCHOOL PROGRAMS. PART X, LINE 2: THE ORGANIZATION IS SUBJECT TO THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS THE GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE TAX POSITIONS FOR THE ORGANIZATION AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN INCOME TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSE FOR FAMILY FEES & ATHLETIC INCOME PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES FOR FAMILY FEES & ATHLETIC INCOME PART XI & XII, LINES 4B EXPENSES ARE FOR SELF FUNDED STUDENT ACTIVITIES AND SCHOOL FOOD SERVICE, AND ARE INCLUDED IN COST OF SALES, WHICH IS A REDUCTION OF PROGRAM REVENUES IN THE AUDITED FINANCIAL STATEMENTS, BUT ARE INCLUDED IN EXPENSES FOR REPORTING ON THE IRS FORM 990. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS POSTED ON SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 4 EXPLANATION OF RECORDS NON-MAINTENANCE: THE ORGANIZATION IS FAITH BASED AND DOES NOT TRACK THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY OR ADMINISTRATIVE STAFF. LEAVING A LEGACY 106293 97131 9162 25890 2 106293 97131 9162 25890 25890 -16728 FORM 990, PART VI, SECTION A, LINE 7A PER THE ARTICLES OF INCORPORATION, THE SCHOOL HAS MEMBERS WHO ARE ELIGIBLE TO VOTE TO RATIFY THE ELECTION OF CANDIDIATES FOR BOARD POSITIONS. FORM 990, PART VI, SECTION A, LINE 7B PER THE ARTICLES OF INCORPORATION, GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED TO, OR SUBJECT OT APPROVAL BY, MEMBERS, STOCKHOLDERS, OR PERSONS OTHER THAN THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATOR AND THE FINANCE COMMITTEE OF THE GOVERNING BOARD REVIEW THE IRS FORM 990. A DRAFT COPY IS THEN PROVIDED IN ELECTRONIC FORMAT TO THE GOVERNING BOARD FOR THEIR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEETINGS ARE OPEN TO DISCUSSION ON CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ADMINISTRATOR COMPENSATION PROCESS: AN EVALUATION FORM IS COMPLETED ANNUALLY BY ALL TEACHERS AND BOARD MEMBERS. THE EVALUATION FORMS ARE THEN REVIEWED BY THE BOARD AND A COMPENSATION ADJUSTMENT IS DETERMINED AND APPROVED. THE EXECUTIVE COMMITTEE THEN MEETS WITH THE ADMINISTRATOR TO REVIEW FEEDBACK AND SET COMPENSATION FOR THE NEXT YEAR. OTHER NON-CONTRACT EMPLOYEES: THE ADMINISTRATOR EVALUATES PERFORMANCE AND THEN MAKES A RECOMMENDATION TO THE GOVERNING BOARD FOR ANY PAY ADJUSTMENTS. THE BOARD REVIEWS THE RECOMMENDATIONS AND APPROVES ANY CHANGES IN COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. ANNUAL FINANCIAL STATEMENTS ARE DISTRIBUTED AT AN ANNUAL BOARD MEETING.