2025-06-09T08:56:36-05:00 2024-07-31 351509921 SWARTZ RETSON & CO PC 235 E 86TH AVENUE MERRILLVILLE IN 46410 990 2023-08-01 350898393 ASSOCIATION FOR CHRISTIAN INSTRUCTION ASSO 2198380356 3040 RIDGE ROAD HIGHLAND IN 46322 KYLE R WEENER ADMINISTRATOR 2198380356 2025-05-12 1 0 RICHARD A YOUNG P00367526 2197693616 2025-05-12 2023 2025-03-06 01:10:19Z HIGHLAND CHRISTIAN SCHOOL KYLE R WEENER 3010 RIDGE ROAD HIGHLAND IN 46322 6742271 0 X WWW.HIGHLANDCHRISTIAN.ORG X 1909 IN PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 644 STUDENTS. 9 9 122 200 0 0 3020763 1158971 4051533 4968202 67285 37003 241713 204189 7381294 6368365 0 0 0 0 3408130 3893137 0 0 40622 1488163 2508430 4896293 6401567 2485001 -33202 15544015 16488879 4260008 5238074 11284007 11250805 PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 644 STUDENTS. 0 0 5290727 5089111 PROVIDE NON-DISCRIMINATORY PRIVATE RELIGIOUS ELEMENTARY SCHOOL EDUCATION FOR 644 STUDENTS 5290727 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 10 0 122 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 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 JOHN PIERSMA VICE PRESIDENT 1.00 X X 0 0 0 SHAWN EVERS TREASURER 1.00 X X 0 0 0 JENN NEIBERT SECRETARY 1.00 X X 0 0 0 HOLLY HAITSMA ASSISTANT TREASURER 1.00 X X 0 0 0 CURT DEGRAFF DIRECTOR 1.00 X 0 0 0 HOWIE RIDDER DIRECTOR 1.00 X 0 0 0 JULIE SITTER DIRECTOR 1.00 X 0 0 0 KAREN SHERWOOD DIRECTOR 1.00 X 0 0 0 KYLE WEENER PRINCIPAL 40.00 X 94341 0 24114 94341 0 24114 0 0 0 0 ELIM CHRISTIAN SERVICES 13020 CENTRAL AVE CRESTWOOD IL 60418 TWO TEACHERS SALARIES & BENEFITS 142918 1 X 81962 37185 1039824 50862 1158971 TUITION 611600 4968202 4968202 4968202 40199 40199 4505 0 4505 4505 4505 3196 -3196 -3196 -3196 453990 81962 370710 83280 83280 STUDENT ACTIVITIES 611600 62731 62731 OTHER 611600 53673 53673 116404 6368365 5089111 0 120283 X 118455 118455 3036116 2504690 498458 32968 188120 137647 49649 824 318241 254099 60974 3168 232205 184815 44874 2516 180579 170027 10552 149958 114581 34231 1146 206158 28780 177378 90283 90283 31504 19455 12049 92 92 276281 276281 106913 104552 2361 PROJECT DISBURSEMENTS 814050 802654 11396 SUPPLIES 400447 400447 FOOD 105587 104525 1062 VEHICLES 33735 33735 112843 64156 48687 6401567 5290727 1070218 40622 13179 15817 1778571 1631198 10727 10727 187230 153147 10534453 4213474 2137945 6320979 6199074 6629967 5217289 1727044 15544015 16488879 83205 161003 2837068 2443886 1339735 2633185 4260008 5238074 X 9365834 8654825 1918173 2595980 11284007 11250805 15544015 16488879 -33202 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4880694 4880694 4178163 400000 302531 4880694 4516749 200000 -538586 4178163 3869815 285275 505001 143342 4516749 3597027 188488 225945 141645 3869815 0.89090 0.10630 0.00280 1 0 9099170 2939848 6159322 891800 837193 54607 543483 436433 107050 6320979 TUITION RECEIVABLE 578147 CONTRIBUTIONS RECEIVABLE 723422 GRANTS RECEIVABLE 50070 CONSTRUCTION IN PROGRESS 321512 RIGHT OF USE ASSETS - FINANCING 53893 1727044 DEFERRED REVENUE 1536064 LIABILITIES UNDER SPLIT-INTEREST AGREEMENTS 35654 ACCRUED PENSION LIABILITY 1005285 LEASE LIABILITIES - FINANCING 56182 2633185 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 228862 81962 146900 86523 TRIP 249425 249425 248362 1 57665 57665 35825 535952 81962 453990 370710 370710 83280 X MANY AUCTION ITEMS 0 48602 COST X SCHOOL ITEMS 0 2260 COST 0 0 0 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 CONSUMABLES: PROGRAM SERVICE EXPENSES 29,681. MANAGEMENT AND GENERAL EXPENSES 373. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,054. PUBLICITY: PROGRAM SERVICE EXPENSES 2,368. MANAGEMENT AND GENERAL EXPENSES 22,786. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,154. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 2,260. MANAGEMENT AND GENERAL EXPENSES 15,528. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,788. CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 17,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,192. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 10,780. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,780. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,000. AMORTIZATION OF RIGHT OF USE ASSETS: PROGRAM SERVICE EXPENSES 1,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,875. 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 125000 CASH RECEIVED