2025-01-30T09:40:21-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 1175 LOMBARDI AVENUE SUITE 200 GREEN BAY WI 54304 990 2023-07-01 391828869 FOND DU LAC CHRISTIAN SCHOOL INC FOND 9209242177 720 RIENZI ROAD FOND DU LAC WI 54935 JOHN PAAP BOARD PRESIDENT 9209242177 2025-01-28 1 1 BECKY MEYER P02241594 9204367800 2025-01-28 2023 2025-03-06 01:10:19Z JOHN PAAP 720 RIENZI ROAD FOND DU LAC WI 54935 1314793 0 X WWW.FCSFDL.ORG X 1995 WI FCS PROVIDES K-12 CHRISTIAN EDUCATION WITH A COMPREHENSIVE CURRICULUM. 5 5 36 50 53 0 91714 209050 856207 1071789 37455 21810 12459 11060 997835 1313709 27671 33987 0 0 532062 589499 0 0 30142 283686 277051 843419 900537 154416 413172 1582347 1960790 157426 122697 1424921 1838093 TO SERVE THE CHRISTIAN HOME AND CHURCH BY DISCIPLINING STUDENTS ACADEMICALLY AND SPIRITUALLY; HELPING EACH STUDENT ATTAIN A BIBLICAL WORLDVIEW AND THEIR FULL POTENTIAL AS UNIQUE AND BELOVED CREATIONS OF A SOVEREIGN GOD. 0 0 727582 33987 1071789 THE FCS EXPERIENCE INCLUDES A ROBUST CHRISTIAN SCHOOL AND COLLEGE PREP COURSE CURRICULUM COMPLEMENTED BY HANDS-ON EXPERIENCES, FIELD TRIPS, AND OUTDOOR EDUCATION. ACADEMIC INTEGRITY, A CHALLENGING CURRICULUM, AND A FACULTY DEDICATED TO CULTIVATING A PASSION FOR KNOWLEDGE AREINTEGRAL COMPONENTS OF AN FCS EDUCATION. SMALL CLASS SIZES ALLOW TEACHERS TO INTERACT WITH STUDENTS AS INDIVIDUALS, HONE THEIR STRENGTHS, AND PREPARE THEM TO EXCEL IN COLLEGE AND IN LIFE. FCS'S FACULTY WORK CLOSELY WITH STUDENTS IN ALL ASPECTS OF CAMPUS LIFE. FINAL ENROLLMENT FOR THE SCHOOL YEAR WAS 105 STUDENTS. 727582 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 36 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JANELL DUKISH 9209790515 720 RIENZI RD FOND DU LAC WI 549359603 DANIEL DEGNER PRESIDENT 2.00 X X 0 0 0 MICHAEL GUELL VICE PRESIDENT 2.00 X X 0 0 0 JOHN PAAP TREASURER 2.00 X X 0 0 0 JESSICA WOULF SECRETARY 2.00 X X 0 0 0 KATIE ELLEFSEN CHAPLAIN 2.00 X X 0 0 0 LUKE WAGNER ADMINISTRATOR 45.00 X 48978 0 5730 48978 0 5730 0 0 0 0 0 8288 200762 209050 WI PAR CHOICE PROG REV 611110 823945 823945 TUITION AND FEES 611110 203550 203550 STUD ACTIVITIES & FEES 611110 26577 26577 FOOD SERVICE 611110 17717 17717 1071789 19242 19242 2568 0 2568 2568 2568 12007 8288 1000 11007 11007 137 84 53 53 1313709 1071789 53 32817 33987 33987 80819 65618 12185 3016 462739 374818 69411 18510 45941 42708 3233 6147 5102 1045 33180 26190 6990 4045 3406 639 2923 2923 51355 50208 1147 16545 15221 1324 5481 5043 438 24063 22138 1925 11646 2213 9433 REPAIRS AND MAINTENANCE 52000 23452 28548 STUDENT ACTIVITIES 39334 29352 1669 8313 FOOD SERVICE 21038 21038 9294 7088 1903 303 900537 727582 142813 30142 350294 704967 498143 517220 5920 5200 15896 4917 1101229 372743 711214 728486 880 0 1582347 1960790 11078 10780 18002 24444 102310 87473 26036 0 157426 122697 X 1415498 1696048 9423 142045 1424921 1838093 1582347 1960790 413172 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 359000 359000 632667 303110 329557 2618 1672 946 65141 62420 2721 41803 5541 36262 728486 X 1279722 0 1279722 33987 33987 1313709 866550 0 866550 33987 33987 900537 PART X, LINE 2: FOND DU LAC CHRISTIAN SCHOOL, INC. IS ORGANIZED AS A WISCONSIN NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)3, QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTION 170(B)(1)(A)(II), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(1). THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. WE HAVE DETERMINED THAT THE ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND DISCOUNTS NETTED WITH REVENUE ON FINANCIAL STATEMENTS 33,987. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND DISCOUNTS NETTED WITH REVENUE ON FINANCIAL STATEMENTS 33,987. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION'S NON-DISCRIMINATION STATEMENT IS AS FOLLOWS: FOND DU LAC CHRISTIAN SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONALITY AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCTION POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND FINANCIAL AID PROGRAMS, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE NON-DISCRIMINATION STATEMENT IS INCLUDED ON REGISTRATION STATEMENTS WHICH ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, BUT IT IS NOT ON THE WEBSITE HOMEPAGE. SCHEDULE E, PART I, LINE 6 FOND DU LAC CHRISTIAN SCHOOL, INC. RECEIVES FUNDING FROM THE STATE OF WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION WISCONSIN PARENTAL CHOICE PROGRAM. ADDITIONAL FUNDING IS RECEIVED FROM THE WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION FOOD AND NUTRITION PROGRAM. SCHEDULE E, PART I, LINE 7 THE ORGANIZATION'S NON-DISCRIMINATION STATEMENT IS AS FOLLOWS: FOND DU LAC CHRISTIAN SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONALITY AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCTION POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND FINANCIAL AID PROGRAMS, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE NON-DISCRIMINATION STATEMENT IS INCLUDED ON REGISTRATION STATEMENTS WHICH ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, BUT IT IS NOT ON THE WEBSITE HOMEPAGE AND IS NOT INCLUDED IN BROADCAST MEDIA. AUCTION 12107 100 12007 1000 SPORTS FUNDRAISING 8188 8188 20295 8288 12007 1000 1000 11007 1 SCHOLARSHIPS PROVIDED 3 11187 FMV FINANCIAL ASSISTANCE TUITION DISCOUNTS 27 22760 FMV TUITION DISCOUNT PART I, LINE 2: THE SCHOOL ONLY PROVIDES SCHOLARSHIPS AND TUITION DISCOUNTS TO CURRENTLY ENROLLED STUDENTS. THE SCHOLARSHIPS ARE GRANTED TO THE STUDENTS THROUGH A DIRECT REDUCTION IN THEIR ANNUAL TUITION. MONEY IS NOT GIVEN TO THE STUDENT OR THE STUDENT'S FAMILY. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS APPROVE NEW BOARD MEMBERS AND THE YEAR'S BUDGET AT AN ANNUAL BUSINESS MEETING. FORM 990, PART VI, SECTION A, LINE 7B BUDGET IS APPROVED BY VOTING MEMBERS AT ANNUAL BUSINESS MEETING FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE BOOKKEEPER, HEAD ADMINISTRATOR AND BOARD OF DIRECTORS BEFORE FILING. A COPY OF THE 990 IS MAINTAINED IN THE SCHOOL OFFICE AND IS AVAILABLE FOR REVIEW BY INTERESTED PARTIES. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST THE STATED POLICY IN THE BOARD JOB DESCRIPTION REQUIRES THEM TO "GUARD" THEMSELVES AGAINST CONFLICTS OF INTEREST AND "TO EXCUSE" THEMSELVES WHENEVER ONE ARISES. ACCORDING TO THE BYLAWS, A MEMBER OF THE BOARD IS NOT ALLOWED TO BE RELATED TO A FULL TIME TEACHER. THE FORMER POLICY MEANS THAT BOARD MEMBERS INDIVIDUALLY HAVE AN OBLIGATION TO RECUSE THEMSELVES WHEN THEY HAVE A CONFLICT OF INTEREST. THE BOARD ALSO GOES OVER THE BOARD JOB DESCRIPTION AT THE BEGINNING OF EVERY YEAR SO THAT IS AN OPPORTUNITY FOR ANYBODY TO BE REMINDED AND COME FORWARD WITH SOMETHING THAT COULD BE AN ISSUE. THE BOARD AS A WHOLE HOLDS VOTING POWER SO IF THERE WERE EVER A SITUATION WHERE AN INDIVIDUAL DID NOT WANT TO CARRY OUT THEIR DUTY TO RECUSE THEMSELVES, THEY COULD BE VOTED DOWN. THE ADMINISTRATOR IS THE ONE EMPLOYEE OF THE BOARD. THE ADMINISTRATOR'S JOB DESCRIPTION STATES THAT HE IS SUPPOSED TO LEAD WITH THE BEST FISCAL PRACTICES. THE BOARD IS ALSO SUPPOSED TO AUDIT THE PRESENT. AS SUCH, WHILE THERE ARE CLEAR POLICIES ON HOW THE ADMINISTRATOR IS SUPPOSED TO HANDLE CONFLICTS, IT IS LESS CLEAR ON CONFLICTS OF INTERESTS IN THE ADMINISTRATOR'S REVIEW. HOWEVER, THE RESPONSIBILITY TO OPERATE WITH BEST FISCAL PRACTICES AND THE BOARD'S OBLIGATION TO AUDIT ARE THE CURRENT GUIDES IN POLICY THAT HAVE BEEN APPLIED TO THE ADMINISTRATOR. WHEN DECISIONS OF THE BOARD DIRECTLY IMPACT THE ADMINISTRATOR, SUCH AS COMPENSATION ADJUSTMENTS, THE ADMINISTRATOR WILL LEAVE THE MEETING IN ORDER FOR THE BOARD TO HAVE A CLOSED DOOR DISCUSSION. AT BOARD ORIENTATION, THE CONFLICT OF INTEREST POLICY IS REVIEWED AND MEMBERS ARE ASKED TO DISCLOSE ANYTHING THAT MAY BE A CONFLICT SO THAT IT CAN BE REVIEWED BY THE COLLECTIVE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DETERMINATION FOR TOP MANAGEMENT OFFICIAL 1. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE ADMINISTRATOR'S SALARY. 2. THE BOARD LOOKS AT ZIP RECRUITER FOR EXECUTIVE SALARY COMPARISON. THEY ALSO COMPARED SALARY AND ENROLLMENT NUMBERS FROM PREVIOUS YEARS. THEY REVIEW COMPENSATION FOR A SIMILAR POSITION WITH A SIMILAR PRIVATE SCHOOL (SIMILAR IN ENROLLMENT AND OPERATIONS). THE COST OF LIVING IN RESPECTIVE AREAS IS CONSIDERED DURING THIS ANALYSIS. 3. THERE IS A RECORD OF THE BOARD'S APPROVAL OF EXECUTIVE SALARY IN MARCH. 4. THE BOARD REVIEWS EXECUTIVE COMPENSATION YEARLY SINCE THE COMPENSATION AGREEMENT COVERS ONE YEAR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE BOARD MAINTAINS RECORDS OF ALL MEETINGS. THE FINANCIAL STATEMENTS ARE SUMMARIZED AND PRESENTED TO THE SCHOOL FAMILIES FOR APPROVAL EACH MAY AT THE ANNUAL MEETING WHEN THE NEXT YEAR'S BUDGET IS PRESENTED AND APPROVED. THE TREASURER, SCHOOL ADMINISTRATOR, AND OFFICE MANAGER/BOOKKEEPER ARE PRESENT AT THE MEETING TO ANSWER ANY QUESTIONS AND PROVIDE ANY NECESSARY INFORMATION. ALL DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE SCHOOL OFFICE AND ARE AVAILABLE UPON REQUEST.