2024-05-15T10:20:21-05:00 2023-06-30 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2022-07-01 742477359 Colorado Springs Christian Schools % THE ORGANIZATION COLO 7195993553 4855 Mallow Road Colorado Springs CO 80907 DR ROLAND DERENZO PRESIDENT 7195993553 2024-05-15 true DR ROLAND DERENZO 999009999 DOREEN B MERZ P00841439 7196301186 2024-05-15 2 2022 2023-04-26 12:10:37Z Roland DeRenzo 4855 Mallow Road Colorado Springs CO 80907 9158820 false X www.cscslions.org X 1971 CO To provide high quality education from a Biblical Christian perspective for lifelong service. 7 6 264 125 0 1051959 815142 7198882 7870281 523046 146857 427764 223205 9201651 9055485 1000 0 0 0 5386056 5581484 0 0 36231 3147632 3302198 8534688 8883682 666963 171803 11107730 11558612 8785194 8976263 2322536 2582349 X COLORADO SPRINGS CHRISTIAN SCHOOLS (CSCS) IS A COLORADO NONPROFIT CORPORATION WHICH EXISTS TO PROVIDE HIGH QUALITY EDUCATION FROM A BIBLICAL CHRISTIAN PERSPECTIVE FOR LIFELONG SERVICE. CSCS WAS FOUNDED IN 1971...SEE CONTINUATION ON SCH O false false 2718545 3079396 PROVIDED CHRISTIAN EDUCATION TO APPROXIMATELY 419 ELEMENTARY SCHOOL STUDENTS. FINANCIAL ASSISTANCE SCHOLARSHIPS WERE GIVEN IN THE AMOUNT OF $348,030 TO ELEMENTARY STUDENTS. THE SCHOLARSHIPS HAVE BEEN NETTED WITHIN PROGRAM REVENUE, AS REPORTED WITHIN THE AUDITED FINANCIAL STATEMENTS. 1784897 2066432 PROVIDED CHRISTIAN EDUCATION TO APPROXIMATELY 238 MIDDLE SCHOOL STUDENTS. FINANCIAL ASSISTANCE SCHOLARSHIPS WERE GIVEN IN THE AMOUNT OF $238,826 TO MIDDLE SCHOOL STUDENTS. THE SCHOLARSHIPS HAVE BEEN NETTED WITHIN PROGRAM REVENUE, AS REPORTED WITHIN THE AUDITED FINANCIAL STATEMENTS. 2844875 2680935 PROVIDED CHRISTIAN EDUCATION TO APPROXIMATELY 264 HIGH SCHOOL STUDENTS. FINANCIAL ASSISTANCE SCHOLARSHIPS WERE GIVEN IN THE AMOUNT OF $267,659 TO HIGH SCHOOL STUDENTS. THE SCHOLARSHIPS HAVE BEEN NETTED WITHIN PROGRAM REVENUE, AS REPORTED WITHIN THE AUDITED FINANCIAL STATEMENTS. 67603 79818 LIONS ONLINE (25 Students) 67603 79818 7415920 true true false false false false false false true true true false false true true true true true false false false false false false false false false false true false false false true false false true false false false false false false true true true true false true 28 0 264 true false false false false false false false false false false false false X 7 6 false false false false true true true true true false false true true true true true true true false false CO X THE ORGANIZATION 7195993553 4855 MALLOW ROAD COLORADO SPRINGS CO 80907 Roland DeRenzo Superintendent/ President 40.0 2.0 X 149160 5000 7341 Daniel Egeler Board Member 1.0 0.0 X 0 0 0 Steve Kenney CHAIRMAN 1.0 0.0 X X 0 0 0 David Michaux VICE CHAIR 1.0 0.0 X X 0 0 0 Collette Nicholson Board Member 1.0 0.0 X 0 0 0 Jackie Kuyper Board Member 1.0 0.0 X 0 0 0 Cynthia Ringling Board Member 1.0 0.0 X 0 0 0 Paul Henning Board Member (TO 8/2022) 1.0 0.0 X 0 0 0 David Burdine Board Member (FROM 8/2022) 1.0 0.0 X 0 0 0 149160 5000 7341 1 false true false 0 345 164063 650734 1980 815142 TUITION 611600 6928777 6928777 FEES 611600 600148 600148 LUNCH REVENUE 611600 179560 179560 OTHER STUDENT ACTIVITIES 611600 93146 93146 ATHLETICS 611600 68650 68650 7870281 146857 146857 0 0 247755 62267 185488 0 185488 185488 0 11566 345 9299 2267 2267 0 0 0 30919 31769 -850 -850 MANAGEMENT FEE 900099 36300 36300 36300 9055485 7906581 333762 0 0 0 0 156500 117375 31300 7825 13341 13341 3967459 3519442 433007 15010 42000 38965 3035 1103158 1003384 97687 2087 299026 271904 26494 628 0 385 87 297 1 35300 8013 27192 95 0 0 85000 85000 0 885 726 159 120833 29319 88620 2894 159785 125016 27467 7302 0 910625 797030 113586 9 0 0 1923 437 1481 5 388892 388892 0 492952 432664 60288 95944 84210 11734 CLASSROOM EQUIP & SUPPLIES 622684 609970 12685 29 ATHLETICS PROGRAM 247665 247478 187 SCHOOL EQUIPMENT SM. WARES 63694 55904 7790 SCHOOL VEHICLE EXPENSE 39044 34269 4775 36587 26386 10201 8883682 7415920 1431531 36231 X 1145205 1513235 34762 68938 0 0 263063 345560 0 0 0 0 0 0 0 0 201641 181333 14951026 10501757 4739859 4449269 62803 76076 4660397 4700548 0 0 0 0 0 223653 11107730 11558612 497563 419157 0 0 1937368 2170066 0 0 0 0 2347127 2245543 1503136 1417844 0 0 2500000 2723653 8785194 8976263 X -2389014 -2186277 4711550 4768626 2322536 2582349 11107730 11558612 X 171803 7844 40015 40151 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4679041 5000 48424 4732465 5001531 -322490 4679041 4626859 104480 352560 82368 5001531 4907632 54282 -278866 56189 4626859 4935654 -45 2773 30750 4907632 0.00000 0.99450 0.00550 true true true 1109000 1109000 11903168 9079534 2823634 19499 19499 1343839 1111336 232503 575520 291388 284132 4449269 PINELLO TRUST 4502702 F J. ARCHER CHARITABLE TRUST 153688 F LINKCONNECTOR STOCK SHARES 44158 F 4700548 0 PINELLO CHARITABLE TRUST LOAN 2500000 LEASE LIABILITY 223653 2723653 X 9246831 7844 40015 143487 191346 9055485 9055485 8987018 103336 103336 8883682 8883682 Sch D, Part V, Line 4 The trust income is to be used primarily for tuition assistance of needy students. The principal is intended to be maintained in perpetuity, the income of which is expendable to support scholarships and other support programs. Sch D, Part X, Line 2 Both the School and the Foundation are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of state law. However, the School is subject to federal income tax on any unrelated business taxable income. The Organization accounts for any uncertainty in income taxes by recognizing 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 the taxing authorities, based on the technical merits of the position. The Organization believes that it does not have any uncertain tax positions that are material to the consolidated financial statements. Sch D, Part XI, Line 2d OTHER: $143,487 RENTAL EXPENSES RECLASSED FROM EXPENSE TO REVENUE FOR TAX RETURN: $62,267; COST OF GOODS SOLD EXPENSE RECLASSED TO REVENUE FOR TAX RETURN: $31,769; EVENT EXPENSE RECLASSED FROM EXPENSE TO REVENUE FOR TAX RETURN: $9,299; ACTUARIAL CHANGE ON PERPETUAL TRUST NOT REPORTED ON THE TAX RETURN, BUT INCLUDED IN AUDITED FINANCIAL STATEMENT REVENUE: $40,151, and rounding $1. Sch D, Part XII, Line 2d OTHER: $103,336 RENTAL EXPENSES RECLASSED FROM EXPENSE TO REVENUE FOR TAX RETURN: $62,267; COST OF GOODS SOLD EXPENSE RECLASSED TO REVENUE FOR TAX RETURN: $31,769; EVENT EXPENSE RECLASSED FROM EXPENSE TO REVENUE FOR TAX RETURN: $9,299 and rounding $1. true true true true true true true false false false false false false false false false false true Form 990, Sch E, Line 3 An ad is placed annually in the local newspaper that states that CSCS "does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions, policies, scholarship programs, athletic and other school administered programs" X X X false false false false false false false false false Roland DeRenzo Superintendent/ President 149160 5000 6000 1341 156501 5000 PK CSCS LLC SEE PART V SEE PART V X 2749831 2245543 false true true 2245543 Sally Derenzo Family member of Officer 13341 Employee of CSCS false SCH L,PART II, COLUMN A & B PK CSCS, LLC LOANED THE FILING ORGANIZATION, COLORADO SPRINGS CHRISTIAN SCHOOLs (CSCS), FUNDS TO REFINANCE DEBT. PK CSCS, LLC IS MAJORITY OWNED BY PETE AND JAKIE KUYPER. PETE KUYPER HAS BEEN PREVIOUSLY ON THE BOARD OF CSCS. JACKIE KUYPER IS CURRENTLY ON THE BOARD OF CSCS. SCH L,Part IV, line 1 Sally Derenzo was compensated in the amount of $13,341 during the fiscal year, as an employee of Colorado Springs Christian Schools. Sally Derenzo is related, by the IRS definition of a relative, to Superintendent and President, Roland Derenzo. Form 990, Part III, Line 1 Continued...OUT OF THE NEED FOR BIBLE-CENTERED EDUCATION FOR THE CHILDREN OF CHRISTIAN FAMILIES. CSCS SEEKS TO BE AN EXTENSION OF THE HOME AND THE CHURCH, PROVIDING A MEASURE OF CONSISTENCY REGARDING INPUT INTO THE LIFE OF THE CHILD. CSCS SERVES THE HOME AND THE CHURCH IN THE REALM OF CHRISTIAN CHARACTER DEVELOPMENT AS WELL AS IN ACADEMIC, PHYSICAL, SOCIAL AND EMOTIONAL AREAS. THE SCHOOLS HAVE PROGRAMS FOR KINDERGARTEN THROUGH SENIOR HIGH SCHOOL STUDENTS. 990 Part III lines 4a - 4c FINANCIAL AID SCHOLARSHIPS HAVE BEEN REPORTED NETTED WITH TUITION REVENUE ON 990 PART VIII, LINE 2A, RECONCILING TO THE PRESENTATION OF THE AUDITED FINANCIAL STATEMENTS. IN PRIOR YEAR FORM 990S, SCHOLARSHIPS WERE SEPARATELY REPORTED ON 990 PART IX, LINE 2, AS GRANTS TO INDIVIDUALS. THE AMOUNT OF FINANCIAL AID SCHOLARSHIPS GIVEN FOR EACH PROGRAM HAS BEEN REPORTED WITHIN THE NARRATIVE PORTION OF 990 PART III, LINE 4. AN OUTSIDE ORGANIZATION (FAST) ACCEPTS FINANCIAL ASSISTANCE APPLICATIONS FROM CSCS FAMILIES AND DETERMINES ELIGIBILITY. QUALIFIED APPLICANTS ARE THEN FORWARDED TO CSCS AND A SCHOLARSHIP COMMITTEE USES THIS INFORMATION TO AWARD ASSISTANCE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 6. PARENTS WITH STUDENTS ENROLLED IN THE CORPORATION (CSCS) SHALL BE MEMBERS. EACH PARENT IS ENTITLED TO ONE VOTE. Form 990 part vi, section a, line 7 MEMBERS HAVE THE POWER SOLEY TO APPROVE NOMINEES TO THE BOARD OF DIRECTORS AND TO VOTE ON PROPOSALS TO AMEND THE BYLAWS OR ARTICLES OF INCORPORATION. EACH MEMBER HAS ONE VOTE. Form 900, Part VI, section b, Line 11 b THE president OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT prior TO the return BEING FILED. THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATION'S LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990'S REVIEW, THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT IS DISCUSSED. form 990, part vi, section b, line 12 c Directors sign a policy indicating their compliance with this policy annually. The board reviews the conflict of interest policy annually and any potential conflicts are discussed. Policy 4522 states "when the board is to decide on an issue upon which a director has an unavoidable conflict of interest, that director shall absent herself or himself, without comment, from not only the vote but also from deliberation." Form 990, Part VI, section b, Line 15 a & b The Superintendent's compensation and benefits are considered annually after a review of monitoring reports received in the preceding year from the Superintendent. The board looks at both national surveys for CEO positions as well as ACSI surveys for senior leadership to determine that the Superintendent's compensation is reasonable. Any adjustments to compensation and benefits become effective on the contract anniversary date. The organization does not have any employee meeting the definition of a key employee. Form 990, Part VI, section c, Line 19 The Governing documents, financial statements, and conflict of interest policy are all available upon request. Form 990, Part XI, Line 9 OTHER CHANGE IN NET ASSETS: Actuarial Change on Perpetual Trusts: $40,151. Form 990, Part xii, line 3 THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR SELECTING THE INDEPENDENT AUDITOR FOR THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. CSCS LIONS FOUNDATION 4855 MALLOW ROAD COLORADO SPRINGS CO 80907 262569521 INACTIVE CO 501(C)(3) LINE 7 CSCS true HANDPRINTS EARLY EDUCATION CENTERS INC 4855 MALLOW ROAD COLORADO SPRINGS CO 80907 680564749 SCHOOL CO 501(C)(3) LINE 2 CSCS true THE CALEB GROUP 4855 MALLOW ROAD COLORADO SPRINGS CO 80907 264038532 FUNDRAISING E CO CSCS C CORP 738 17176 1.00000 true NICK & DOROTHY PINELLO PO BOX 2564 COLORADO SPRINGS CO 80901 CHARITABLE TR CO CSCS TRUST 142799 4502702 1.00000 true false false true false true false false false false false true true true true false true false false Nick & Dorothy Pinello Trust C 114063 CASH RECEIVED Nick & Dorothy Pinello Trust E 2500000 CASH RECEIVED Nick & Dorothy Pinello Trust M 85000 CASH RECEIVED HANDPRINTS EARLY EDUCATION CENTER C 50000 CASH RECEIVED SCH R, PART IV, LINE 1, COLUMN (B) THE PRIMARY ACTIVITY OF THE CALEB GROUP IS TO SERVE THE FUNDRAISING ENDEAVORS OF THE CSCS LIONS FOUNDATION.