2024-04-19T13:49:54-04:00 2023-06-30 421104473 MHCS PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2022-07-01 421193639 DES MOINES CHRISTIAN SCHOOL ASSOCIATION DESM 5152522480 13007 DOUGLAS PARKWAY STE 100 URBANDALE IA 50323 CADE LAMBERT HEAD OF SCHOOL 5152522480 2024-04-17 true CADE LAMBERT 999009999 false ALEXANDRA KAFER CPA P02066016 5152883279 2024-04-19 2022 2023-04-26 12:10:37Z HEIDI VERMEER-QUIST 16896512 false X DMCS.ORG X 1952 IA TO PROVIDE AN EXCELLENT, CHRIST-CENTERED EDUCATION TO PRE K - 12TH GRADE STUDENTS AND TO PROVIDE CHRIST-CENTERED CHILD CARE TO THE COMMUNITY. TO EQUIP MINDS AND NURTURE HEARTS TO IMPACT THE WORLD FOR CHRIST. 13 13 301 470 0 8407339 1559900 12442031 14086042 18026 142052 277164 339286 21144560 16127280 223440 286441 0 8592145 10496909 0 298379 4168128 4251099 12983713 15034449 8160847 1092831 43056178 44121074 5942098 5878059 37114080 38243015 X EQUIPPING MINDS AND NURTURING HEARTS TO IMPACT THE WORLD FOR CHRIST. false false 4589102 199921 7377261 SECONDARY EDUCATION - TO PROVIDE A QUALITY CHRIST-CENTERED COLLEGE PREP CURRICULUM TO GRADES 6-12. IN ADDITION TO A VARIETY OF ACADEMIC COURSES, EXTRACURRICULAR ACTIVITIES INCLUDING MUSIC AND ATHLETICS FOR BOTH MIDDLE SCHOOL AND HIGH SCHOOL STUDENTS ARE OFFERED. 2605123 86520 4148698 ELEMENTARY EDUCATION - TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION TO CHILDREN IN GRADES K-5. THE PROGRAM INCLUDES AN ACADEMIC FOCUS AS WELL AS A FOCUS ON THE ARTS AND PHYSICAL EDUCATION. 1338246 1990260 CHILD CARE & PRESCHOOL - TO PROVIDE QUALITY CHRIST-CENTERED CHILD CARE TO CHILDREN AGES 2 - PRE-KINDERGARTEN AND TO PREPARE YOUNG STUDENTS FOR KINDERGARTEN. 3259759 569823 IN ADDITION TO PROVIDING AN EXCELLENT, CHRIST-CENTERED EDUCATION, WE ALSO SEEK TO PROMOTE THE DEVELOPMENT OF THE WHOLE PERSON THROUGH A VARIETY OF PROGRAMS AND ACTIVITIES. OUR MEMBERSHIP IN THE WEST CENTRAL ATHLETICS AND ACTIVITIES CONFERENCE ALLOWS THE STUDENTS TO COMPETE IN SPORTS, FINE ARTS AND ACADEMIC COMPETITIONS. 3259759 569823 11792230 true true false false false false false false false true true false false false true true false true true false false false false false true false false false true true false false false false false false false false false false false false false true true false false false true 47 0 301 true false false false false false true true false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true true false X ANNE SOPPE 5152522498 13007 DOUGLAS PARKWAY SUITE 100 URBANDALE IA 50323 X CADE LAMBERT HEAD OF SCHO 40.00 10.00 X 281469 0 61466 ANNE SOPPE HEAD OF FINA 40.00 10.00 X 108628 0 40199 JULIA VEENSTRA DIR OF ADVAN 40.00 X 109230 0 14328 CORY NIKKEL HEAD OF HIGH 40.00 X 102579 0 16156 KARLA LOWE HEAD OF ELEM 40.00 X 100462 0 2583 AIMANOHI EGBELAKIN DIRECTOR 1.00 1.00 X 0 0 0 ERIC FOPMA DIRECTOR 1.00 1.00 X 0 0 0 JERRY FOSTER DIRECTOR 1.00 1.00 X 0 0 0 TODD GOELDNER DIRECTOR 1.00 1.00 X 0 0 0 JOSH MOULTON DIRECTOR 1.00 1.00 X 0 0 0 TAMMY NIEMANN DIRECTOR 1.00 1.00 X 0 0 0 CARLOS PELAEZ DIRECTOR 1.00 1.00 X 0 0 0 ANNE RISEWICK DIRECTOR 1.00 1.00 X 0 0 0 HEIDI VERMEER-QUIST PRESIDENT 1.50 1.50 X X 0 0 0 STEVE DURICK DIRECTOR 1.00 1.00 X X 0 0 0 JASON WILLIS VICE PRESIDE 1.00 1.00 X X 0 0 0 KYLE TEN PAS TREASURER 1.00 1.00 X X 0 0 0 ANGELA CLEMENT SECRETARY 1.00 1.00 X X 0 0 0 702368 134732 5 false true false BALL TEAM LLC 10550 NEW YORK AVE 100 URBANDALE IA 50322 RENOVATION 7270208 LIGHT THIS PRODUCTIONS LLC 2100 SE GATEWAY DR STE 250 GRIMES IA 50111 SOUND, VIDEO, L 253460 INNOVATION REFUNDS LLC 4350 WESTOWN PKWY BLD 8 STE 300 WEST DES MOINES IA 50266 ERTC RECOVERY S 213487 DSM PROFESSIONAL MAINTENANCE 10052 JUSTIN DR ST A URBANDALE IA 50322 CLEANING SERVIC 172955 BAKER GROUP 1600 SE CORPORATE WOODS DR ANKENY IA 50021 HVAC SERVICES 117822 5 215424 1344476 5250 1559900 TUITION & FEES 900099 13763615 13763615 SUMMER SPECIALTY CAMPS 900099 180119 180119 GATE/TICKET INCOME 532000 142308 142308 14086042 100840 100840 105897 105897 105897 105897 233018 2500 193556 750 39462 1750 41212 41212 34850 215424 71062 -36212 656684 503864 152820 152820 MIDAMERICAN ENERGY REBATE 900099 41261 41261 MISCELLANEOUS INCOME 900099 41123 41123 SENIOR CLASS TRIP 900099 29200 29200 5197 5197 116781 16127280 14086042 517550 286441 286441 502644 422220 70371 10053 7888645 6498150 1224246 166249 200688 157454 38694 4540 1310368 1196416 106389 7563 594564 489829 94629 10106 5791 5791 62045 62045 10670 10670 514175 67516 439844 6815 62892 4090 49090 9712 422847 168288 236685 17874 278869 234197 39512 5160 310315 201637 104255 4423 27114 9212 17865 37 84884 84884 1303685 1094849 184714 24122 40238 40238 CLASSROOM EXPENSES 483594 473874 1963 7757 PROFESSIONAL DEVELOPMENT 201950 154985 40417 6548 REPAIRS & MAINTENANCE 140581 118062 19918 2601 ATHLETICS EXPENSES 92491 92491 208958 122519 71620 14819 15034449 11792230 2943840 298379 3338337 3569805 4831316 4923321 6387153 3448860 11646 16804 120952 227785 40483401 10313046 26908303 30170355 1424305 1564271 21725 17366 12441 182507 43056178 44121074 2272282 1632652 1978363 1386084 1691453 2699948 159375 5942098 5878059 X 27300621 33749799 9813459 4493216 37114080 38243015 43056178 44121074 1092831 36104 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 292033 29573 38387 359993 229484 110401 -47852 292033 223342 6142 229484 0.65280 0.34720 false false 164000 164000 36581216 8897035 27684181 2673039 1359900 1313139 1065146 56111 1009035 30170355 OPERATING LEASE LIABILITIES 159375 159375 X 16444835 36104 -294225 -258121 16702956 -575676 -575676 16127280 15313013 575677 575677 14737336 10670 286443 297113 15034449 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR THE PURPOSE OF CARRYING OUT THE SCHOOL'S MISSION. SCHEDULE D, PAGE 3, PART X THE SCHOOL HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023 AND 2022. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2023 OR 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D FOUNDATION INCOME IN CONSOLIDATED REPORT 2,886 INVESTMENT FEES -10,670 TUITION ASSISTANCE -286,441 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON SALE OF EQUIPMENT -750 FUNDRAISING EXPENSES -71,062 COGS -503,864 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 71,062 COGS 503,864 FOUNDATION EXPENSES IN CONSOLIDATED REPORT 1 LOSS ON SALE OF EQUIPMENT 750 SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ASSISTANCE 286,441 ROUNDING ADJUSTMENT 2 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 A NON-DISCRIMINATORY ADMISSIONS POLICY IS AVAILABLE ON THE DES MOINES CHRISTIAN SCHOOL WEBSITE. GALA EVENT 237324 215424 21900 28697 30184 GOLF EVENT 12950 12950 3130 9051 250274 215424 34850 31827 39235 71062 -36212 true TUITION - SECONDARY EDU. 95 199921 TUITION - ELEMENTARY EDU. 46 86520 SCHEDULE I, PAGE 1, PART I, LINE 2 DES MOINES CHRISTIAN SCHOOL OFFERS TUITION ASSISTANCE TO FAMILIES IN FINANCIAL NEED. EVERY YEAR THE BOARD APPROVES THE AMOUNT OF FINANCIAL AID THAT WILL BE GIVEN. REQUESTS FOR TUITION ASSISTANCE ARE MADE THROUGH AN ONLINE PORTAL AND STUDENT'S BILLS ARE THEN ADJUSTED ACCORDINGLY. X false true X false false false false false false false false false CADE LAMBERT HEAD OF SCHOOL 281469 9605 51861 342935 SCHEDULE J, PAGE 1, PART I, LINE 1B CURRENTLY, THERE IS NO WRITTEN POLICY IN PLACE FOR THE TRAVEL FOR COMPANIONS. IN FISCAL YEAR 2023, DES MOINES CHRISTIAN SCHOOL (DMCS) PAID THE AIRFARE EXPENSES FOR THE HEAD OF SCHOOL'S WIFE TO ATTEND A CONFERENCE IN WHICH SPOUSES OF HEADS OF SCHOOLS WERE INVITED TO PARTICIPATE. NONE OF THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION TO THE HEAD OF SCHOOL. THE COMPANION TRAVEL IS EXCLUDIBLE AS A TAXABLE FRINGE BENEFIT AS THE AIRFARE EXPENSE WOULD QUALIFY FOR A DEDUCTION BY THE EMPLOYEE UNDER IRC SECTION 162(A), THE SPOUSE TRAVEL IS FOR A BONA FIDE BUSINESS PURPOSE, AND ADEQUATE RECORDS WERE PROVIDED FOR THE TRAVEL. DMCS HAS PRECEDENCE FOLLOWING A CONSISTENT PRACTICE IN WHICH TRAVEL EXPENSES ARE COVERED FOR THE HEAD OF SCHOOL'S SPOUSE WHEN HE/SHE IS INVITED TO PARTICIPATE. THE SPOUSES ARE INVITED AND EXPECTED TO SPEAK AT THE CONFERENCE ATTENDED. DMCS IS ALSO IN THE PROCESS OF DRAFTING AN ACCOUNTING POLICIES AND PROCEDURES MANUAL THAT WILL REFERENCE THIS POLICY. THIS SHOULD BE READY BY THE END OF FISCAL YEAR 2024. FORM 990, PAGE 2, PART III, LINE 4D IN ADDITION TO PROVIDING AN EXCELLENT, CHRIST-CENTERED EDUCATION, WE ALSO SEEK TO PROMOTE THE DEVELOPMENT OF THE WHOLE PERSON THROUGH A VARIETY OF PROGRAMS AND ACTIVITIES. OUR MEMBERSHIP IN THE WEST CENTRAL ATHLETICS AND ACTIVITIES CONFERENCE ALLOWS THE STUDENTS TO COMPETE IN SPORTS, FINE ARTS AND ACADEMIC COMPETITIONS. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS ARE CUSTODIAL PARENTS/GUARDIANS OF STUDENTS AND FACULTY AND OTHER FULL-TIME EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 7A ANNUALLY THE BOARD APPROVES BOARD MEMBER CANDIDATES BASED UPON A COMPLETED APPLICATION, AGREEMENT WITH THE DMCS STATEMENT OF FAITH, MEMBERSHIP OF THE ASSOCIATION, AND BEING A MEMBER IN GOOD STANDING OF A BIBLE BELIEVING CHURCH. A FORMAL ASSOCIATION MEETING IS HELD, AND ASSOCIATION MEMBERS ELECT BOARD MEMBERS THROUGH WRITTEN BALLOT. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD OF DIRECTORS CANNOT APPROVE THE FOLLOWING: CHANGES TO THE ARTICLES OF INCORPORATION, CHANGES TO THE BY-LAWS, REMOVAL OF DIRECTORS, AND THE PURCHASE OR DISPOSAL OF REAL PROPERTY. THESE ACTIONS REQUIRE APPROVAL OF THE MEMBERS/ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS, THE SCHOOL'S HEAD OF FINANCE AND OPERATIONS, AND THE SCHOOL'S ACCOUNTING DIRECTOR REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD WHO HAVE OR MAY HAVE A FINANCIAL INTEREST IN ANY CONTRACT TO FURNISH SUPPLIES, MATERIALS OR LABOR TO THE SCHOOL MUST DISCLOSE SUCH INTERESTS TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS, WHO ARE INDEPENDENT FOR COMPENSATION PURPOSES, REVIEWS, APPROVES, AND DOCUMENTS THE HEAD OF SCHOOL'S COMPENSATION. COMPARABILITY DATA IS ALSO USED WHEN REVIEWING COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B THE HEAD OF SCHOOL, WHO IS INDEPENDENT FOR COMPENSATION PURPOSES, REVIEWS, APPROVES, AND DOCUMENTS THE HEAD OF FINANCE AND OPERATIONS' COMPENSATION. COMPARABILITY DATA IS ALSO USED WHEN REVIEWING COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104 (D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS. FORM 990, PART VII SECTION B. INDEPENDENT CONTRACTORS - BALL TEAM, LLC AND LIGHT THIS PRODUCTIONS, LLC WERE COMPENSATED FOR SERVICES RELATED TO THE BUILDING RENOVATIONS. THESE AMOUNTS ARE INCLUDED IN PART X, LINE 10A AS CONSTRUCTION IN PROGRESS AND BUILDINGS. CONSTRUCTION IN PROGRESS AS OF JUNE 30, 2023 WILL BE PLACED IN SERVICE UPON COMPLETION OF THE GYM RENOVATION ANTICIPATED DURING FISCAL YEAR 2024. DES MOINES CHRISTIAN SCHOOL FOUND 13007 DOUGLAS PARKWAY STE 100 URBANDALE IA 50323 421428768 FUNDRAISE IA 501C3 12A DMCS true false false false false false false false false false false false false false true true false false false false