2016-11-07T12:16:18-06:00 2016-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-07-01 730665495 Cookson Hills Christian School Inc COOK 9185972192 60416 Highway 10 Kansas OK 743477042 Aileen Gronewold President 9185972192 2016-11-07 1 Daren Daiga P01074795 7195286225 2015 2017-02-10 21:41:12Z Heath Hostetler 60416 Highway 10 Kansas OK 743477042 8318230 0 X www.cooksonhills.org X 1957 OK Serving our ministry partners with Christ-centered services to children and families in crisis. 9 8 89 300 0 0 3933011 2457490 72351 47821 406147 322708 359728 95629 4771237 2923648 6900 17800 0 0 1366849 1286217 27147 7184 138304 1552668 1567589 2953564 2878790 1817673 44858 18619558 17984521 964816 684243 17654742 17300278 X Cookson Hills exists to serve our ministry partners by providing Christ-centered services to children and families in crisis. 0 0 1555275 17800 85857 Provide out-of-home care for children and therapeutic services to children and families in crisis. Cookson Hills welcomes children into a supportive family environment within a safe community. The community is based on a family-style living model. Children are placed in homes staffed by dedicated ministry-oriented house parents. They care for a maximum of 10 children, including their own in 11 homes.See Schedule O for continuation. 752479 Christian based Educational Services 1st - 12th grades. Our educational program is designed to meet children where they are and help them achieve at the level of their potential. As their skill and knowledge grows, their potential is expanded, enabling each child to continuously improve their academic skills and self management abilities. Results from the Iowa Test of Basic Skills reveal that, on average, our kids achieve from 1.5 - 2.0 years of progress each year they attend our school. Additionally, our average composite ACT test scores (25.5) rank our high school in the top 10 high schools in the state of Oklahoma. Our average score exceeds other alternative schools by 9.9 points. 2307754 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 0 0 0 0 1 0 0 0 1 19 0 1 89 1 0 0 0 0 0 0 0 0 0 1 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AK CO FL GA KY MN MS TN VA WA WV WI X X Mark Fritz 9185972192 60416 Highway 10 Kansas OK 743477042 Jim Hall part year President/Board Chairman 0.50 X X 0 0 0 Aileen Gronewold President/Board Chairman 0.50 X X 0 0 0 Mark Hostetler Vice-President 0.50 X X 0 0 0 Ben Killion Secretary 0.50 X X 0 0 0 Larry Naumann Treasurer 0.50 X X 0 0 0 Clay W Allen Director 0.50 X 0 0 0 Jerl Joslin part year Director 0.50 X 0 0 0 Jerry Stukey Director 0.50 X 0 0 0 CT Clark Director 0.50 X 0 0 0 Charlie Spencer Director 0.50 X 0 0 0 Rashonda Taylor Director 0.50 X 0 0 0 Rick Bayless part year Executive Director 60.00 X 85085 0 2294 Heath Hostetler Executive Director 60.00 X 76834 0 2016 Mark Fritz Director of Business and Operations 50.00 X 39858 0 3792 201777 0 8102 0 0 0 0 Walker Masonry & Sons 15053 Walker Rd Prairie Grove AR 72753 Masonry 149550 McReynolds Plumbing Inc 4290 Hwy 412 east STE 2 Siloam Springs AR 72761 Construction 131107 2 948 2456542 138825 2457490 Program services 900099 47821 47821 47821 231599 231599 6692 6692 69384 18483 50901 50901 50901 5464101 5369933 3059 94168 -3059 91109 91109 15884 3107 12777 12777 Miscellaneous 900099 25259 25259 25259 2923648 85857 0 380301 17800 17800 242697 182023 60674 896513 803029 69691 23793 68407 65094 1701 1612 78600 67260 9716 1624 17430 17430 7184 7184 42859 42859 20614 14901 57 5656 31363 31363 124314 82574 9201 32539 45745 39506 1744 4495 211234 182632 17496 11106 54740 43918 5257 5565 3005 258 86 2661 626391 469793 156598 100734 80433 20164 137 Food clothing & medical 124279 100687 20058 3534 Retiree expense 70430 70430 Activities 69456 62421 7035 Sumemr work program 24995 24995 2878790 2307754 432732 138304 13228 25179 923658 1017517 299981 3883 100000 100000 34000 34000 75436 43566 16505057 4181575 11966937 12323482 5206318 4436894 18619558 17984521 180347 87911 784469 596332 964816 684243 X 16118417 16789654 1526325 500624 10000 10000 17654742 17300278 18619558 17984521 X 44858 -338765 22528 -83085 X X 0 1 X 1 0 X 4445411 4226491 3907681 3933011 2480018 18992612 4445411 4226491 3907681 3933011 2480018 18992612 1347034 17645578 302405 362219 333568 328066 307675 1633933 26163 8520 289781 25259 349723 20976268 497829 0.84120 X Schedule A, Part II, Line 10, Explanation of Other Income: Insurance proceeds - 2011 Amount: $ 26,163. 2014 Amount: $ 245,460. Other income - 2013 Amount: $ 8,520. 2014 Amount: $ 44,321. 2015 Amount: $ 25,259. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3730691 43842 -46924 265 3727344 3689364 1483 41227 1383 3730691 3142604 37157 513903 4300 3689364 2402107 420818 319679 3142604 1999321 362158 41084 456 2402107 0.99720 0.00270 0.00010 0 0 15000 22409 37409 13461852 3039662 10422190 1232076 746596 485480 1773720 395317 1378403 12323482 Defined benefit pension liability 507000 Gift Annuity Obligation 89332 596332 X 2545916 -338765 22528 194673 -121564 2667480 256168 256168 2923648 2900380 21590 21590 2878790 0 2878790 Part V, Line 4: Endowment funds are used to support operations. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2016, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. Part XI, Line 2d - Other Adjustments: Unrealized gain on pension liability 167,000. Unrealized gain on value of gift annuity 6,083. Cost of goods sold 3,107. Rental expenses 18,483. Part XI, Line 4b - Other Adjustments: Write off of pledges 256,168. Part XII, Line 2d - Other Adjustments: Cost of goods sold 3,107. Rental expenses 18,483. 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 website which are available to the public. 1 Scholarships 6 17800 Part I, Line 2: Scholarships are required to be applied for each semester. Grades are reviewed to substantiate compliance with scholarship guidelines. Checks for scholarships are mailed directly to the school office. Rick Bayless Executive Director Personal loan for purchase of home upon retirement X 100000 100000 0 1 1 100000 Heath Hostetler Family member of Mark Hostetler, Vice-President 82382 Employee compensation 0 X 10927 FMV-Invoices X 2 6850 FMV-Sale value X 2 105048 FMV-Sale value X Construction - Materials 1 16000 FMV-Invoices 0 1 0 Part I, Column (b): The number of contributions represents the number of unique contributions received. Form 990, Part III, Line 4a, Program service description, cont. A variety of effective therapeutic programs are used to reach the children we serve, and our programs are accredited and/or affiliated with eight state and national agencies. Therapy models include cognitive/behavioral therapy, group therapy, family training, equine assisted psychotherapy, and play therapy. In short, we use the most appropriate therapy to help us help the child, and we do so without any local, state or federal government funding. Form 990, Part VI, Section A, line 2 Heath Hostetler, Executive Director, and Mark Hostetler, Vice-President, have a family relationship. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and reviewed by the Executive Director and the Director of Business and Operations 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 Director of Business and Operations, 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 15a 15a - The Executive Director's performance and compensation is reviewed and voted on annually by the board of directors. Comparability data was researched. This process is documented in the board minutes. 15b - The Executive Director approves the compensation of the Director of Business and Operations. 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 XI, line 9: Unrealized gain on pension liability 167,000. Unrealized loss on value of gift annuity 6,083. Write off of pledges -256,168. Form 990, Page 12, Part XII, Line 2C The audited financial statements are presented to the general board of directors; several members of the board are selected to ask questions and review the audit through a conference call with the auditors. These members then report back to the general board of directors. This process has not changed from prior years. Charitable Remainder Unitrust (1) Hold assets and remit income to Cookson Hills Christian School Inc. TX 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