2019-12-17T12:24:45-06:00 2019-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2018-07-01 730665495 Cookson Hills Christian School Inc COOK 9189486300 60416 Highway 10 Kansas OK 743477042 Missy Franklin President 9189486300 2019-12-17 1 Ashley Peabody P01385870 7195286225 139.146.132.42 2019-12-17 13:24:37 ES P E837F78391D18BEAC9FAB0186C1456B47F5133A5 2A3AE49BF7A816F07242B6CAD997434BFF056DF3 2018 2020-04-17 16:48:07Z Ron Riley 60416 Highway 10 Kansas OK 743477042 2879104 0 X www.cooksonhills.org X 1957 OK Providing home, school, and therapy for kids who are at-risk. 7 7 86 164 0 56983 3144731 2552031 20396 15980 460701 28741 120912 77126 3746740 2673878 6900 3500 0 0 1282325 1337721 1228 167 171508 1668198 1619717 2958651 2961105 788089 -287227 18639962 18367302 620516 517656 18019446 17849646 Cookson Hills Christian School has been providing home, school and therapy for kids who are at-risk, since 1957. 0 0 1412612 24805 We believe that every child needs a home that provides love, structure, and spiritual guidance. At Cookson Hills, kids move into a home with married houseparents (trained in trauma-informed care) along with house brothers and sisters. A healthy family where each child is a valued member is the best place to learn how to cooperate, love, and respect others. 971095 3500 We believe that every child needs a quality education that can prepare them for success and a hopeful future. Our 1st-12th grade (ACSI accredited) Christian school, dedicated teachers, caring staff, one-on-one coaching, small class sizes, and trauma-informed care environment gives kids the opportunity to be understood and get back on track academically. 15788 We believe that every child needs the opportunity to heal from life's hurts. Our creative, faith-based, therapeutic services utilize professionals, as well as equine experiences, to get to the source of the hurt and find healing. For families seeking reunification, we offer family therapy and parent education courses. 2399495 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 9 0 1 86 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO FL GA KY MN MS TN VA WA WV WI X X Brandon Jackson 9189486300 60416 Highway 10 Kansas OK 743477042 Missy Franklin President/Board Chairman 0.50 X X 0 0 0 Nelson Horton Vice-President 0.50 X X 0 0 0 Aileen Gronewold Secretary 0.50 X X 0 0 0 Amy Fitchner Director 0.50 X 0 0 0 Wayne Shaw Director 0.50 X 0 0 0 Mike Yates Director 0.50 X 0 0 0 Paul Johnson Director 0.50 X 0 0 0 Clay W Allen Director (part year) 0.50 X 0 0 0 Mark Hostetler Director (part year) 0.50 X 0 0 0 BJ McMichael Director (part year) 0.50 X 0 0 0 Ron Riley Director (part year) 0.50 X 0 0 0 Heath Hostetler Executive Director 60.00 X 91303 0 16797 Brandon Jackson Treasurer 45.00 X 23105 0 6701 Mark Fritz Treasurer (part year) 45.00 X 30743 0 4742 145151 0 28240 0 0 0 0 0 2552031 2552031 Program services 900099 15980 15980 15980 114633 114633 1865 1865 43646 22108 21538 21538 21538 65351 30150 129649 51744 -64298 -21594 -85892 -85892 10550 1725 8825 8825 44898 44898 44898 2673878 24805 0 97042 3500 3500 161568 50352 111216 45988 45988 935188 871703 35558 27927 121858 112338 8583 937 73119 66128 5010 1981 22504 20449 2055 167 167 3083 3083 12856 5307 7549 94195 94195 91147 58465 6945 25737 115285 106977 7552 756 183107 164797 14973 3337 90601 75008 13669 1924 661811 496358 165453 80349 80349 Food, clothing, medical 111918 98963 5692 7263 Retiree expense 78707 78707 Staff development 41412 31364 2764 7284 Student work program 32742 32742 2961105 2399495 390102 171508 X 17663 9475 2258567 2214984 150000 34000 24000 38181 84429 17055607 5751089 11498931 11304518 2938482 2975946 1704138 1753950 18639962 18367302 156516 152656 464000 365000 620516 517656 X 16532847 16405768 1486599 1443878 18019446 17849646 18639962 18367302 X -287227 51427 66000 X X 0 1 X 1 0 X 3933011 2457490 2700357 3144731 2552031 14787620 3933011 2457490 2700357 3144731 2552031 14787620 343988 14443632 328066 307675 115196 156031 160144 1067112 2092 38988 41080 289781 25259 52700 91831 44898 504469 16400281 260611 0.88070 0.89430 X Schedule A, Part II, Line 10, Explanation of Other Income: Insurance proceeds - 2014 Amount: $ 245,460. Other income - 2014 Amount: $ 44,321. 2015 Amount: $ 25,259. 2016 Amount: $ 52,700. 2017 Amount: $ 91,831. 2018 Amount: $ 44,898. Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4150434 86163 40420 929 4276088 3745708 28008 376841 123 4150434 3727344 26134 -7799 -29 3745708 3730691 43842 -46924 265 3727344 3689364 1483 41227 1383 3730691 0.99750 0.00250 0 0 21355 21355 13653430 4472708 9180722 1231860 892095 339765 2148962 386286 1762676 11304518 Interest in privately held entities 1753950 C 1753950 Defined benefit pension liability 365000 365000 2815138 51427 89833 141260 2673878 0 2673878 2984938 23833 23833 2961105 0 2961105 Part V, Line 4: Endowment funds are used to support operations. Part V, Lines 2a-2c In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 6/30/2019. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions Part XI, Line 2d - Other Adjustments: Cost of goods sold 1,725. Rental expenses 22,108. Pension liability expense 66,000. Part XII, Line 2d - Other Adjustments: Cost of goods sold 1,725. Rental expenses 22,108. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 A statement regarding our nondiscriminatory policy is in our promotional materials and on the landing page of our school's website which are available to the public. It was also published in a local newspaper during the fiscal year. 6881 Tuition Reimbursement Discounted Tuition Heath Hostetler Family member of Mark Hostetler, Director 103132 Employee compensation 0 Melissa Jackson Family member of Brandon Jackson, Treasurer 45988 Employee compensation 0 Form 990, Part VI, Section A, line 1 The Executive Committee shall consist of the officers of the board of directors or others appointed by the President and shall meet upon call for the purpose of performing urgent business that cannot wait for action of the board. Any action of the executive committee shall be reported for ratification at the next meeting of the board. A simple majority of the board members of the Executive Committee shall constitute a quorum. Form 990, Part VI, Section A, line 2 Heath Hostetler, Executive Director, and Mark Hostetler, Director, have a family relationship. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and reviewed by the Executive Director and the Treasurer in detail. The 990 is then submitted to the board of directors for their review and approval. After approval by the board, the President of the board signs the 990 for filing with the IRS. Form 990, Part VI, Section B, line 12c Although our policy states that CHCS does not transact business with board members, each board member and officer reviews and completes a Conflict of Interest Policy statement annually. The signed statements are reviewed by the Chairman. The Treasurer, through daily financial review, also monitors transactions for conflict of interests. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 15a - The Executive Director's performance and compensation is reviewed and voted on annually by the board of directors. Comparability data is used. This process is documented in the board minutes. 15b - The Executive Director approves the compensation of the Treasurer. Comparability data is used and the approval process is documented. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statments available to the public upon request. Form 990, Part X, Lines 27-29: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 6/30/2019. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $16,405,768 Line 29 - Net assets with donor restrictions $ 1,443,878 Total net assets $17,849,646 Form 990, Part XI, line 9: Unrealized gain on pension liability 66,000. Form 990, Page 12, Part XII, Line 2C The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Charitable Remainder Unitrust (1) Hold assets for Cookson Hills Christian School Inc. KS Cookson Hills Christian School Inc T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0