2025-08-20T08:39:27-05:00 2024-06-30 882730877 CHERRY BEKAERT ADVISORY LLC 200 SOUTH 10TH ST STE 900 RICHMOND VA 23219 990 2023-07-01 541144064 FREDERICKSBURG CHRISTIAN EDUCATIONAL SERVICES INC FRED 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 RICHARD A YOST PRESIDENT 5403735355 2025-08-19 1 1 BREE-ANN WEIDNER P01319397 8046735700 2023 2025-03-06 01:10:19Z FREDERICKSBURG CHRISTIAN SCHOOL RICHARD A YOST 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 15796762 0 X WWW.FREDERICKSBURGCHRISTIAN.COM X 1978 VA FREDERICKSBURG CHRISTIAN SCHOOL IS AN EVANGELICAL, NON-DENOMINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG BIBLICAL WORLDVIEW. 8 6 250 7 0 0 1131256 2207579 12199599 13438309 13017 60330 14091 64466 13357963 15770684 1830356 2065707 0 0 6431289 7066949 66105 208831 269183 4222785 4991837 12550535 14333324 807428 1437360 22466416 24753259 7417952 8178608 15048464 16574651 FREDERICKSBURG CHRISTIAN SCHOOL IS AN EVANGELICAL, NON-DENOMINATIONAL SCHOOL DEDICATED TO A STRONG ACADEMIC PROGRAM WITH CHRISTIAN CHARACTER AND BIBLICAL TRUTHS INTEGRATED IN EVERY AREA, IN ORDER THAT STUDENTS DEVELOP A LIFELONG BIBLICAL WORLDVIEW. 0 0 10239786 2065707 13438309 A COMPLETE CHRISTIAN EDUCATIONAL PROGRAM FOR PRESCHOOL THROUGH GRADE 12 IS PROVIDED, SERVING APPROXIMATELY 1,113 STUDENTS IN NORMAL SCHOOL SCHEDULE. DISCOUNTS AND FINANCIAL AID WERE AWARDED TO STUDENTS IN THE AMOUNT OF $2,065,707 FOR THE FISCAL YEAR OF 2024. 10239786 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 24 0 1 250 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 6 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X AMANDA KAESER FINANCE DIRECTOR 5403735355 9400 THORNTON ROLLING ROAD FREDERICKSBURG VA 22408 RICHARD A YOST PRESIDENT 50.00 0.00 X X 100774 0 2791 LARRY ROOT CHAIR 1.00 0.00 X X 0 0 0 AMY MCCULLOUGH VICE PRESIDENT 1.00 0.00 X X 0 0 0 KEVIN WOODS SECRETARY 1.00 0.00 X X 0 0 0 STEPHEN MANDELL DIRECTOR 1.00 0.00 X 0 0 0 MURIEL MAY DIRECTOR 1.00 0.00 X 0 0 0 THERESA MILLS DIRECTOR 1.00 0.00 X 0 0 0 JAMES WILLIAMS DIRECTOR 1.00 0.00 X 0 0 0 AMANDA KAESER FINANCE DIRECTOR 40.00 0.00 X 52097 0 8634 152871 0 11425 1 0 0 0 CARR CONSTRUCTION CO 29489 HICKS RD SPOTSYLVANIA VA 22551 SITE WORK - ATHLETIC FIELDS 1303191 PROFESSIONAL BUILDING MAINTENANCE 56 WELL LN FREDERICKSBURG VA 22405 CUSTODIAL AND SUPPLY SERVICES 363218 J F SMITH GROUP PO BOX 1197 AUBURN AL 368311197 CAPITAL CAMPAIGN CONSULTING 318767 MOORE'S ELECTRICAL & MECHANICAL PO BOX 119 ALTAVISTA VA 24517 HVAC SERVICES 299713 RAPPAHANNOCK ELECTRIC PO BOX 34757 ALEXANDRIA VA 223340757 ELECTRICAL SERVICES 271985 9 49825 2157754 1165 2207579 TUITION & RELATED FEES 611600 12869281 12869281 STUDENT ACTIVITIES 611600 296577 296577 LUNCH PROGRAM 611600 272451 272451 13438309 34259 34259 74877 0 74877 74877 74877 10525 15546 0 0 10525 15546 26071 26071 15667 49825 26078 -10411 -10411 15770684 13438309 0 124796 2065707 2065707 174504 110090 62004 2410 5930397 4427216 1503181 107677 107677 406303 317571 88732 448068 330666 117218 184 53932 53932 102702 102702 208831 208831 7500 7500 136249 12829 123420 31352 21383 9969 115983 39131 66653 10199 223271 2275 220996 1444648 582696 861952 154540 134476 17267 2797 35007 15493 19514 231586 231586 1056288 1056288 113386 1433 111953 STUDENT EXPENSES 821076 779728 41319 29 STUDENT LUNCH EXPENSES 228522 228522 SUPPLIES 168530 116767 34409 17354 BAD DEBT EXPENSES 18898 18898 48367 30957 17410 14333324 10239786 3824355 269183 3440979 2771052 0 1034552 32071 154535 209744 395301 26678004 7770309 17578765 18907695 857290 982996 347567 507128 22466416 24753259 502690 1314530 456900 521770 6108684 5833258 349678 509050 7417952 8178608 X 14672066 14871594 376398 1703057 15048464 16574651 22466416 24753259 1437360 88827 0 X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 857290 12500 113206 982996 791649 -29693 95334 857290 897095 30236 -135682 791649 700997 3131 192967 897095 701756 -759 700997 1.00000 0.00000 0.00000 0 0 100 100 19471745 4947513 14524232 4245589 2770775 1474814 2960570 52021 2908549 18907695 OPERATING LEASE LIABILITIES 458508 FINANCING LEASE LIABILITIES 50542 509050 X PART V, LINE 4: THE ORGANIZATION HAS NO DONOR-RESTRICTED ENDOWMENT FUNDS. THE ORGANIZATION HAS ONE (1) BOARD-DESIGNATED QUASI-ENDOWMENT FUND. THE BOARD OF DIRECTORS MAY ELECT TO USE PART OR ALL OF THE PRINCIPAL OF THE FUND FOR ANY PURPOSE THE BOARD MAY DESIGNATE. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION, OTHER THAN A PRIVATE FOUNDATION, THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR UNRECOGNIZED TAX BENEFITS AND ANY RELATED INTEREST AND PENALTIES WHEN IT IS MORE LIKELY THAN NOT A TAX POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE FOUNDATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JUNE 30, 2024. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE FOUNDATION HAD NO UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2024. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY TOWARDS STUDENTS IS PUBLISHED ANNUALLY THROUGH A PRINTED STATEMENT OF THE SCHOOL'S ADMINISTRATION POLICY IN THE LOCAL NEWSPAPER. X X X X 1 BOOSTER ENTERPRISES INC 10400 OLD ALABAMA RD CONNECTOR STE ALPHARETTA GA 30022 FUN RUN 0 138010 40000 98010 JF SMITH GROUP PO BOX 1197 AUBURN AL 368311197 CAPITAL CAMPAIGN CONSULTING 0 0 168831 -168831 138010 208831 -70821 VA GOLF TOURNAMENT 65492 49825 15667 362 16460 4301 4955 65492 49825 15667 362 16460 4301 4955 26078 -10411 1 FINANCIAL AID AWARDED TO STUDENTS 806 0 2065707 BOOK TUITION REDUCTION PART I, LINE 2: FREDERICKSBURG CHRISTIAN SCHOOL HAS AN APPLICATION PROCESS WHICH INCLUDES APPLICANTS PROVIDING BALANCE SHEET AND INCOME INFORMATION, A COPY OF THE MOST RECENT TAX RETURN, AND A LETTER INDICATING THE REASONS FOR THE NEED FOR ASSISTANCE AND THE AMOUNT OF ASSISTANCE REQUESTED. A COMMITTEE INCLUDING MANAGEMENT, BOARD MEMBERS, AND FINANCE COMMITTEE MEMBERS REVIEW THE APPLICATIONS AND APPROVE THE AMOUNT OF ASSISTANCE. FUNDS ARE NOT DISBURSED BUT CREDITED MONTHLY AGAINST TUITION DUE FOR THE NEXT SCHOOL YEAR. SUSANNAH WILLIAMS SPOUSE OF DIRECTOR JAMES WILLIAMS 19137 COMPENSATION FOR FULL TIME EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 LARRY ROOT AND JAMES WILLIAMS ARE DIRECTORS ON THE ORGANIZATION'S BOARD OF DIRECTORS AND HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD OF DIRECTORS TRANSITIONED TO A POLICY GOVERNANCE MODEL AND WROTE A NEW DOCUMENT OF POLICIES RELATED TO HOW THEY GOVERN. FORM 990, PART VI, SECTION B, LINE 11B BOTH THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS THOROUGHLY REVIEW AND APPROVED THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND KEY EMPLOYEES ANNUALLY READ AND SIGN THE CONFLICT OF INTEREST POLICY. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, THEN LEAVES THE MEETING FOR THE DISCUSSION AND VOTE ON THE TRANSACTION INVOLVING THE CONFLICT OF INTEREST. ALTERNATIVES ARE INVESTIGATED AND IT IS DETERMINED WHETHER OR NOT THOSE ALTERNATIVES ARE MORE ADVANTAGEOUS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS RECEIVES SALARY PROPOSITIONS FOR ALL POSITIONS IN NOVEMBER TO BEGIN EFFECTIVE JULY AND AUGUST OF THE FOLLOWING YEAR. THE BOARD SEES COMPARISONS TO LOCAL PUBLIC SCHOOLS, PRIOR YEAR SALARY STRUCTURES AND COMPARABLE POSITIONS AT OTHER CHRISTIAN SCHOOLS WITHIN OUR ACCREDITING ORGANIZATION. THE BOARD MEASURES THE PERFORMANCE OF THE ORGANIZATION AGAINST THE EXPECTATIONS SET FORTH IN THE BOARD POLICY GOVERNANCE AND ADJUSTS THE PROJECTED SALARY ACCORDINGLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE FCS BUSINESS OFFICE.