2014-05-13T11:04:03-05:00 2013-06-30 SOMMERVILLE & ASSOCIATES PC 3030 MATLOCK RD STE 201 ARLINGTON TX 760152936 990 2012-07-01 820584178 FC CORNERSTONE CHRISTIAN ACADEMY INC FCCO 2819800842 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 MARK MIZE 2819800842 2014-05-07 true ELAINE L SOMMERVILLE CPA 8177955046 2014-05-13 2012 2015-11-30 17:44:51Z MARK MIZE 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 4011390 false X WWW.CORNERSTONECCA.ORG X 2003 TX CORNERSTONE CHRISTIAN ACADEMY OPERATES A SCHOOL PROVIDING A CHRISTIAN ENVIRONMENT FOR LEARNING FOR STUDENTS IN PRESCHOOL THROUGH 9TH GRADE. 6 6 115 55 0 440573 425042 2593480 3454388 1649 48466 35978 3082519 3917057 146368 10787 0 2238333 2684814 150269 18000 191170 865664 1013273 3400634 3726874 -318115 190183 789056 1243113 752938 1006859 36118 236254 CORNERSTONE CHRISTIAN ACADEMY OPERATES A SCHOOL PROVIDING A CHRISTIAN ENVIRONMENT FOR LEARNING FOR STUDENTS IN PRESCHOOL THROUGH 9TH GRADE. false false 2872962 10787 3492182 CORNERSTONE CHRISTIAN ADCADEMY OPERATES A SCHOOL PROVIDING A CHRISTIAN ENVIRONMENT FOR LEARNING FOR 420 STUDENTS IN PRESCHOOL THROUGH 9TH GRADE. 2872962 true true false false false false false false false false true false false false true true false false true false false false false true true false false false false true false false false false false false false false false false false false false false false false false true 15 0 true 115 true false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false X KELLIE KUYKENDALL 2819800842 2140 FIRST COLONY BLVD SUGAR LAND TX 77479 DARRELL ROTH 2.00 X X 0 0 0 CHERYL WEAVER 2.00 X X 0 0 0 DON HOOPER 1.00 X 0 0 0 KIMMETT BRIGHAM 1.00 X 0 0 0 RUTH TEMPLE 1.00 X 0 0 0 JIM HOWARD 1.00 X 0 0 0 MARK MIZE 2.00 X X 0 0 0 CHAD ST JEAN 40.00 X 117358 0 41628 KELLIE KUYKENDALL 40.00 X 31151 0 16702 148509 58330 1 false true false SAGE DINING SERVICES 1402 YORK RD STE 100 LUTHERVILLE MD 21093 FOOD SERVICE 358980 1 96450 328592 20035 425042 TUITION AND FEES 611600 3454388 3454388 3454388 1649 1649 92517 96450 56872 35645 35645 37794 37461 333 333 3917057 3454721 37294 1194 1194 9593 9593 214650 214650 2155319 1716079 297196 142044 39613 28521 8715 2377 90060 64843 19813 5404 185172 133324 40738 11110 14359 14359 18000 18000 8229 8229 31467 23600 7867 63239 35706 23165 4368 59501 47601 11900 66368 53094 13274 32533 32533 40707 32566 8141 25130 20104 5026 LUNCH AND SNACKS 356035 356035 STUDENT ACTIVITIES 193466 193466 CURRICULUM 95709 95709 BAD DEBT EXPENSE 15000 15000 11530 5765 5765 3726874 2872962 662742 191170 585138 688922 320438 48072 29503 19572 44102 256468 96320 136274 160148 789056 1243113 21010 25356 731928 908883 72620 752938 1006859 X -63299 -31663 99417 267917 36118 236254 789056 1243113 X 190183 9953 X true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91436 20317 71119 126827 60997 65830 38205 15006 23199 160148 RESERVE FOR CAPITAL CAMPAIGN 72620 72620 X LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (IRC). AS SUCH, THE ORGANIZATION IS NOT TAXED ON INCOME DERIVED FROM ITS EXEMPT FUNCTIONS. HOWEVER, THE ORGANIZATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, WHICH IS GENERATED FROM THE ORGANIZATION'S INVESTMENT INCOME AND OTHER ACTIVITIES NOT RELATED TO THEIR STATED EXEMPT PURPOSES. THE ORGANIZATION HAD NO SIGNIFICANT DEFERRED INCOME TAX ASSETS OR LIABILITIES AS OF JUNE 30, 2013. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN YEARS. CURRENTLY, THE TAX YEARS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE THE 2010, 2011, AND 2012 YEARS. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY JURISDICTION. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED FOR THE FISCAL YEAR ENDED JUNE 30, 2013. true true true true true true true false false false false false false false false false false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 THE ORGANIZATION PUBLISHES ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER X X X X true MISSION ADVANCEMENT PROFESSIONALS 4100 WEST ELDORADO PKWY STE 100-304 MCKINNEY TX 75070 SEE PT IV false 434250 18000 416250 434250 18000 416250 GALA & AUCTION 170343 96450 73893 2244 4600 9973 3000 23208 BOOK FAIR 18427 18427 13704 188770 96450 92320 2244 4600 9973 3000 36912 56729 35591 PART I LINE 2B COL II CONSULTING AND CAPITAL CAMPAIGN CONTRIBUTION SOLICITATIONS X X false false false false false false false false false CHAD ST JEAN 102358 15000 5292 36336 158986 ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. UPON COMPLETION, IT IS EMAILED TO THE CFO FOR APPROVAL. IT IS REVIEWED BY THE HEADMASTER AND CFO, AND APPROVAL IS GIVEN TO PROCESS FOR SIGNATURES. THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND THEN SENT TO ALL BOARD MEMBERS VIA E-MAIL BEFORE IT IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY THE ANNUAL COMPLETION OF AN ATTEST STATEMENT BY EACH BOARD MEMBER. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD MEMBERS DETERMINE COMPENSATION BASED UPON RESEARCH OF COMPETITIVE SALARIES FROM AREA PRIVATE AND PUBLIC SCHOOLS. BENEFITS ARE ALIGNED WITH OTHER STAFF MEMBERS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD MEMBERS DETERMINE COMPENSATION BASED UPON RESEARCH OF COMPETITIVE SALARIES FROM AREA PRIVATE AND PUBLIC SCHOOLS. BENEFITS ARE ALIGNED WITH OTHER STAFF MEMBERS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT 9,953