2023-05-09T16:29:01-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2021-07-01 951809575 ONTARIO CHRISTIAN SCHOOL ASSOCIATION INC ONTA 9099834644 931 W PHILADELPHIA ST ONTARIO CA 91762 CHRISTINE KOONTZ PRESIDENT 9099834644 2023-04-27 1 CHRISTINE KOONTZ 999009999 ARCHIE TOROSSIAN P01907501 6267933600 2023-04-27 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MARC DE FALKENBERG 931 W PHILADELPHIA ST ONTARIO CA 91762 20192831 0 X WWW.OCSCHOOLS.ORG X 1946 CA TO PROVIDE AND PROMOTE A BIBLICALLY-BASED QUALITY EDUCATION THAT NURTURES THE CHILDREN OF CHRISTIAN PARENTS TO GROW IN GOD-CENTERED DISCIPLESHIP EQUIPPED WITH VISION, UNDERSTANDING, DISCERNMENT, AND SERVICE IN ORDER TO RENEW ALL RELATIONSHIPS AND CULTURE TO BE UNDER THE AUTHORITY OF JESUS CHRIST. 8 8 276 200 0 0 3618897 3646481 12124231 14814238 38753 16501 204419 580343 15986300 19057563 716280 851670 0 0 10331327 10808241 0 0 302788 3285574 4727726 14333181 16387637 1653119 2669926 27747298 29581447 10216087 9412464 17531211 20168983 X TO PROVIDE AND PROMOTE A BIBLICALLY-BASED QUALITY EDUCATION THAT NURTURES THE CHILDREN OF CHRISTIAN PARENTS TO GROW IN GOD-CENTERED DISCIPLESHIP EQUIPPED WITH VISION, UNDERSTANDING, DISCERNMENT, AND SERVICE IN ORDER TO RENEW ALL RELATIONSHIPS AND CULTURE TO BE UNDER THE AUTHORITY OF JESUS CHRIST. 0 0 14384897 851670 14814238 THE ASSOCIATION OPERATES PRE-SCHOOLS, ELEMENTARY, MIDDLE, AND HIGH SCHOOLS WHERE ACADEMIC SUBJECTS ARE TAUGHT ALONG WITH THE CHRISTIAN RELIGION. DURING THE YEAR ENDED JUNE 30, 2022, THE ASSOCIATION HAD AN ENROLLMENT OF 1145 STUDENTS. 14384897 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 1 0 0 0 1 45 0 276 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X NANCY GEERTSMA 9099834644 931 W PHILADELPHIA ST ONTARIO CA 91762 MARC DE FALKENBERG PRESIDENT 1.00 X X 0 0 0 LISA VANDER MEULEN VICE PRESIDENT 1.00 X X 0 0 0 LAURA VELTMAN SECRETARY 1.00 X X 0 0 0 PETE NANNINGA JR TREASURER 1.00 X X 0 0 0 DAWN DIRKSON BOARD MEMBER 1.00 X 0 0 0 DAN JANSEN BOARD MEMBER 1.00 X 0 0 0 JASON GAUDY BOARD MEMBER 1.00 X 0 0 0 TOM VANDER GRIEND BOARD MEMBER 1.00 X 0 0 0 CHRISTINE KOONTZ BOARD MEMBER (LEFT 6.30.22) 1.00 X 0 0 0 BRENT WESTRA BOARD MEMBER (LEFT 6.30.22) 1.00 X 0 0 0 KYLE DE GRAFF BOARD MEMBER (LEFT 6.30.22) 1.00 X 0 0 0 HEIDI LAIDLOW BOARD MEMBER (LEFT 6.30.22) 1.00 X 0 0 0 LEONARD FAKKEMA SUPERINTENDENT 40.00 X 131536 0 12461 NANCY GEERTSMA BUSINESS MANAGER 40.00 X 68913 0 5679 ROBERT BEHNKE PRINCIPAL 40.00 X 105181 0 13845 305630 0 31985 2 0 0 0 SYNERGI PARTNERS INC 545 MIDDLEFIELD ROAD SUITE 208 MENLO PARK CA 94025 CONSULTING TAX SERVICES 440120 GREEN TEAM MAINTENANCE & JANITORIAL SERV PO BOX 1582 FONTANA CA 92334 JANITORIAL SERVICES 176147 NATION WIDE SECURITY SERVICES INC 5196 BENITO ST SUITE 13 MONTCLAIR CA 91763 SECURITY SERVICES 127948 HULL & SONS ROOFING INC 8960 JURUPA ROAD RIVERSIDE CA 92509 ROOFING 115550 4 154750 350000 3141731 3646481 TUITION AND FEES 900099 13382284 13382284 PRESCHOOL AND DAYCARE 900099 1111456 1111456 ELEMENTARY INCOME 900099 241059 241059 TECHNOLOGY FEE 900099 77670 77670 AUXILIARY ORGANIZATION REVENUE 900099 1769 1769 14814238 6951 6951 223743 7981 215762 215762 215762 16452 6902 9550 9550 9550 1402834 154750 1120385 282449 282449 MISC. REVENUES 900099 82132 82132 82132 19057563 14814238 0 596844 851670 851670 230594 15326 203738 11530 8256532 8018090 176859 61583 627442 599815 22500 5127 955570 784392 113704 57474 738103 638984 99119 514227 514227 130701 28113 61458 41130 14397 874 13523 120105 93868 19277 6960 186905 152852 22840 11213 324918 282679 42239 6394 1279 5115 51958 51958 304867 246942 39633 18292 1054883 855903 139454 59526 140164 118862 14575 6727 CLASSROOM EXPENSE 910508 875145 25660 9703 REPAIRS AND MAINTENANCE 732015 570853 161162 JANITORIAL SERVICES 220564 198166 22398 ALL OTHER EXPENSES 15120 15120 16387637 14384897 1699952 302788 1944235 2185074 292764 2402086 98382 74252 40888 245329 54315 35310366 10860703 25183849 24449663 187180 170728 27747298 29581447 366711 461726 794138 681645 9055238 8269093 10216087 9412464 X 17310861 18971219 220350 1197764 17531211 20168983 27747298 29581447 2669926 -32154 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4648231 4648231 27623155 9307290 18315865 2935766 1553413 1382353 103214 103214 24449663 X 19178716 -32154 -851670 -883824 20062540 -1004977 -1004977 19057563 16540944 1004977 1004977 15535967 851670 851670 16387637 PART X, LINE 2: THE SCHOOL IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO FEDERAL INCOME TAX. THE SCHOOL CURRENTLY HAS NO UNRELATED BUSINESS INCOME UNDER THE FILING REQUIREMENT. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. U.S. GAAP REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS AN UNCERTAIN TAX POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS CONCLUDED THAT AS OF JUNE 30, 2022 AND 2021, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE SCHOOL THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -851,670. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCRIP EXPENSE -996,996. RENT EXPENSE -7,981. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCRIP EXPENSE 996,996. RENTAL EXPENSE 7,981. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 851,670. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ONTARIO CHRISTIAN SCHOOL ASSOCIATION ISSUES A PARENT/STUDENT HANDBOOK WHERE THEY DISCLOSE THEIR SCHOOL POLICY OF NON-DISCRIMINATION. SCRIP 1024048 1024048 BELLE ARTI DINNER AND AUCTION 173811 35180 138631 22573 2755 9800 1 119570 119570 48688 1317429 154750 1162679 22573 2755 58488 83816 1078863 1 FINANCIAL AID (TEACHER DISCOUNT) 339 851670 N/A N/A PART I, LINE 2: THE SCHOOL OFFERS NON-REPAYABLE FINANCIAL AID GRANTS TOWARD THE ANNUAL TUITION OF THE SCHOOL TO STUDENTS WHO QUALIFY FOR SUCH GRANTS BASED ON THEIR FAMILY'S FINANCIAL NEEDS. THE APPLICATION FOR FINANCIAL AID IS EVALUATED BY A THIRD PARTY INDEPENDENT FINANCIAL AID REVIEW AGENCY. THE SCHOOL ALSO OFFERS TUITION AID TO FACULTY, WHICH IS INCLUDED IN THE AMOUNT ABOVE. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ASSOCIATION IS AVAILABLE BY APPLICATION AND APPROVAL BY THE BOARD OF TRUSTEES TO THOSE WHO MEET THE DONATION REQUIREMENT, WHO ARE IN AGREEMENT WITH ARTICLE I OF THE BY-LAWS, WHO HAVE SIGNED A BOARD OF TRUSTEES ADOPTED STATEMENT OF FAITH OF ONTARIO CHRISTIAN SCHOOL ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A TRUSTEES MUST BE BONA FIDE MEMBERS IN GOOD STANDING OF THE ASSOCIATION. ELECTION SHALL BE DONE BY BALLOT AT OUR ANNUAL OR SPECIAL MEETING. NOMINEES SHALL BE DECLARED IF RECEIVED A SIMPLE MAJORITY OF THE VOTES OR IN CASE OF MULTIPLE MAJORITIES EXCEEDING THE NUMBER ELECTED, PLURALITY SHALL TAKE PRECEDENT. FORM 990, PART VI, SECTION B, LINE 11B TREASURER & BUSINESS MANAGER, BEFORE FILING, REVIEW FINANCIALS AND TAX RETURN. THE BOARD PERFORMS A BRIEF REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST FORM AT LEAST ANNUALLY. CONFLICT OF INTEREST IS AN AGENDA ITEM AS NEEDED AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY THE BOARD AFTER A REVIEW OF THE PAY FOR COMPARABLE POSITIONS IN OTHER SCHOOLS ACROSS THE COUNTRY AND LOCALLY. BOARD MEMBERS ARE NOT PAID. COMPENSATION FOR OTHER KEY EMPLOYEES ARE PAID ON THE BASIS OF A SALARY SCALE OR FORMULA DETERMINED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 REQUEST FOR COPIES OF TAX RETURNS ARE REVIEWED BY A BOARD MEMBER OR REPRESENTATIVE ON A CASE BY CASE BASIS. FINANCIAL STATEMENTS ARE PUBLISHED ANNUALLY. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ONTARIO CHRISTIAN SCHOOL FOUNDATION 931 W PHILADELPHIA STREET ONTARIO CA 91762 237419983 FUNDRAISING CA 501(C)(3) LINE 12A, I ONTARIO CHRISTIAN SCHOOL ASSOCIATION INC 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ONTARIO CHRISTIAN SCHOOL FOUNDATION C 350000 CASH AND INVESTMENTS RECEIVED ONTARIO CHRISTIAN SCHOOL FOUNDATION E 97712 NOTES PAYABLE