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        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD ISSUES A WRITTEN CONTRACT EVERY THREE YEARS AND DETERMINES AND APPROVES THE APPROPRIATE CONTRACT AMOUNT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHIEF FINANCIAL OFFICER REVIEWS THE FORM 990 BEFORE IT IS FILED WITH IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S CONFLICT OF INTEREST POLICY STATES THAT ANY BOARD MEMBER, MANAGEMENT STAFF, OR PROFESSIONAL STAFF WHO KNOWS OR HAS REASON TO KNOW OF HIS OR HER INTEREST IN A PROHIBITED TRANSACTION MUST DISCLOSE HIS OR HER INTEREST BEFORE OR DURING THE NEXT MEETING OF THE BOARD OF DIRECTORS AFTER HE OR SHE LEARNS OF HIS OR HER INTEREST. THE BOARD OF DIRECTORS HAS THE SOLE RESPONSIBILITY AND POWER TO ENFORCE THE CONFLICT OF INTEREST POLICY AND MAY CENSURE OR DISMISS ANY PERSON WHO WILLFULLY VIOLATES ITS TERMS. THE BOARD OF DIRECTORS MAY PURSUE ANY REMEDY AVAILABLE AT LAW, INCLUDING A SUIT TO RECOVER DAMAGES, VOIDING A TRANSACTION, OR BOTH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR OFFICERS IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE AND INDEPENDENT INFORMATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GRAND RAPIDS CHRISTIAN SCHOOLS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>EAGLE TRIP LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1508 ALEXANDER ST SE</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49506</ZIPCd>
        </USAddress>
        <EIN>455514478</EIN>
        <PrimaryActivitiesTxt>SALE OF GIFT CARDS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <TotalIncomeAmt>55272</TotalIncomeAmt>
        <EndOfYearAssetsAmt>116646</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GRAND RAPIDS CHRISTIAN SCHOOLS</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2400 PLYMOUTH AVE SE</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49506</ZIPCd>
        </USAddress>
        <EIN>237017305</EIN>
        <PrimaryActivitiesTxt>REDUCE COST OF EDUCATION FOR STUDENTS OF GRAND RAPIDS CHRISTIAN SCHOOLS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>SCHEDULE A LINE 12C</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GRAND RAPIDS CHRISTIAN SCHOOLS</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2929 29TH STREET SE</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49512</ZIPCd>
        </USAddress>
        <EIN>200092144</EIN>
        <PrimaryActivitiesTxt>REDUCE COST OF EDUCATION FOR STUDENTS ATTENDING LOCAL CHRISTIAN SCHOOLS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>SCHEDULE A LINE 12C</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GRAND RAPIDS CHRISTIAN SCHOOLS</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GRCS EAGLE IMPACT</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2600 VILLAGE DRIVE SE</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49506</ZIPCd>
        </USAddress>
        <EIN>463033152</EIN>
        <PrimaryActivitiesTxt>ICE ARENA TO BENEFIT GRCS STUDENTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>SCHEDULE A LINE 12C</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GRAND RAPIDS CHRISTIAN SCHOOLS</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRAND RAPIDS CHRISTIAN SCHOOL FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>999400</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH AMOUNTS OF GRANTS RECEIVED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>748122</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH AMOUNTS OF GRANTS RECEIVED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRCS EAGLE IMPACT</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>2026484</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAID FOR PAYROLL</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRCS EAGLE IMPACT</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>156142</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH REIMBURSEMENT OF WAGES PAID</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GRCSA EAGLE PARTNERS INC DBA NEW 2 YOU SHOPPE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>121023</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH REIMBURSEMENT OF WAGES PAID</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
