2013-01-15T13:04:12-06:00 2012-06-30 RIPLEY DOORN & COMPANY PLLC 1140 S ALLANTE AVE BOISE ID 837091676 990 2011-07-01 820226154 NAMPA CHRISTIAN SCHOOLS INC NAMP 2084668451 11920 W FLAMINGO AVE NAMPA ID 83651 ERIC FORSETH 2084668451 2013-01-14 true PERRY OBENDORF CPA 2083750550 2013-01-14 2011 2016-02-25 16:41:14Z ERIC FORSETH 11920 W FLAMINGO AVE NAMPA ID 83651 4067774 false X WWW.NAMPACHRISTIANSCHOOLS.COM X 1953 ID NAMPA CHRISTIAN SCHOOLS IS A NON-DENOMINATIONAL, BIBLICALLY BASED, LEARNING COMMUNITY THAT OFFERS EARLY CHILDHOOD, ELEMENTARY SCHOOL (K-6), MIDDLE SCHOOL (7-8), AND HIGH SCHOOL (9-12) PROGRAMS. 9 9 166 213 0 766984 349113 3367355 3498534 41523 29936 141515 150756 4317377 4028339 36750 35650 0 2238446 2300906 0 136659 1537123 1516408 3812319 3852964 505058 175375 14831845 14221769 6966385 6472649 7865460 7749120 NAMPA CHRISTIAN SCHOOLS IS A NON-DENOMINATIONAL, BIBLICALLY BASED, LEARNING COMMUNITY THAT OFFERS EARLY CHILDHOOD, ELEMENTARY SCHOOL (K-6), MIDDLE SCHOOL (7-8), AND HIGH SCHOOL (9-12) PROGRAMS. false false 3419597 3498534 NAMPA CHRISTIAN SCHOOLS PROVIDED EARLY CHILDHOOD, ELEMENTARY SCHOOL, MIDDLE SCHOOL, AND HIGH SCHOOL EDUCATION PROGRAMS. 35650 35650 NAMPA CHRISTIAN SCHOOLS PROVIDED HIGHER EDUCATION SCHOLARSHIPS FUNDED BY EARNINGS FROM THE PROUD SCHOLARSHIP ENDOWMENT. 3455247 true true false false false false false false false true true false false false true false true false true false false false false false true false false false true false false false false false true false false false false false false false false true true true false false true 41 0 true 166 true false false false false false false false false false false X 9 9 false false false false true true false true true false false true true true true false false true false false X CHRISTI MESERVY 2084668451 11920 W FLAMINGO AVE NAMPA ID 83651 SIMON VANDERWOUDE 1.00 X X 0 0 0 SUE BUUCK 1.00 X X 0 0 0 MELANEY TAYLOR 1.00 X X 0 0 0 BILL SAVAGE 1.00 X X 0 0 0 ED CASTLEDINE 1.00 X 0 0 0 AMY GILL 1.00 X 0 0 0 TODD GOODE 1.00 X 0 0 0 KENT BERGGREN 1.00 X 0 0 0 SIMON DEJONG 1.00 X 0 0 0 ERIC FORSETH 40.00 X 97426 0 5222 97426 5222 false false false 40111 309002 8608 349113 TUITION AND FEES 611600 3151532 3151532 STUDENT ACTIVITIES 611600 202695 202695 FOOD SERVICES 722210 92544 92544 ATHLETIC EVENTS 900099 39391 39391 MISCELLANEOUS 900099 12372 12372 3498534 29936 29936 31387 31387 31387 31387 158804 39435 119369 119369 4028339 3405990 273236 35650 35650 101394 8618 38733 54043 1703131 1582285 90171 30675 15200 13431 1074 695 342641 299583 26906 16152 138540 122411 9791 6338 43758 43758 2965 2619 210 136 14090 14090 65159 45300 16724 3135 97799 97799 7990 7990 310460 310460 313786 313786 45550 45550 STUDENT ACTIVITIES 206922 206922 MAINTENANCE AND REPAIRS 100240 100240 FOOD SERVICE 94824 94824 INSTRUCTIONAL SUPPLIES 73797 73797 139068 93982 19601 25485 3852964 3455247 261058 136659 770923 869104 826074 451395 184631 181005 39924 39758 13548979 2489463 11343328 11059516 1366586 1310142 7016 4262 293363 306587 14831845 14221769 354603 375181 146625 145894 5993976 5254774 471181 696800 6966385 6472649 X 6015755 6000330 881091 780176 968614 968614 7865460 7749120 14831845 14221769 X 175375 -291715 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 1318803 -12412 35650 12794 1257947 1207870 205297 36750 57614 1318803 1123086 17036 124208 31900 24560 1207870 1255532 72461 -148905 8730 47272 1123086 0.09170 0.77010 0.13820 false false false 1116601 1116601 11283883 1969863 9314020 1148495 519600 628895 11059516 INTEREST RATE SWAP AGREEMENT 677249 UNUSED MEDICAL LEAVE 19551 696800 4028339 3852964 175375 -40082 -251633 -291715 -116340 4093479 65140 65140 4028339 4028339 4209819 40082 316773 356855 3852964 3852964 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF FOUR FUNDS. THE ENDOWMENT FUNDS HAVE BEEN RESTRICTED FOR THE PURPOSE OF HIGHER EDUCATION SCHOLARSHIPS, FINANCIAL AID, EMPLOYEE COMPENSATION, AND BUILDING AND GROUNDS IMPROVEMENTS. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 39,435 CHANGE IN NAMPA CHRISTIAN FOUNDATION INTEREST 25,705 DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) -39,435 ALLOWANCE FOR PLEDGE LOSSES -55,000 LOSS ON INTEREST RATE SWAP AGREEEMENT -222,338 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 39,435 CHANGE IN NAMPA CHRISTIAN FOUNDATION INTEREST 25,705 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 39,435 ALLOWANCE FOR PLEDGE LOSSES 55,000 LOSS ON INTEREST RATE SWAP AGREEEMENT 222,338 true true true true true true true false false false false false false false false false false true AUCTION 133962 133962 5818 2489 28746 OTHER FUNDRAISE 24842 24842 2382 158804 158804 5818 2489 31128 39435 119369 true SCHOLARSHIPS 44 35650 CASH PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 SCHOLARSHIPS ARE AWARDED FOR COLLEGE TUITION. SCHOLARSHIP CHECKS ARE MADE PAYABLE TO BOTH THE RECIPIENT AND THE COLLEGE. MERIT SCHOLARSHIPS 2 1600 MERIT SCHOLARSHIPS CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP OF THE SCHOOL SHALL BE AVAILABLE TO TWO CLASSES: (1) THE PARENT OR LEGAL GUARDIAN CLASS (2) THE HIGH SCHOOL GRADUATE AND THE PARENT OR LEGAL GUARDIAN OF THE FORMER CLASS ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS ELECT THE MEMBERS OF THE BOARD OF TRUSTEES AT AN ANNUAL MEETING. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 WILL BE EMAILED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. ERIC FORSETH, THE SCHOOL'S SUPERINTENDENT WILL REVIEW THE FORM 990 AND RELATED SCHEDULES IN DETAIL BEFORE IT IS FILED WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE SCHOOL'S CONFLICT OF INTEREST POLICY IS ENFORCED BY REQUIRING ALL TRUSTEES, PRINCIPAL OFFICERS, AND MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS TO DISCLOSE ANY FINANCIAL INTEREST THAT MAY RESULT IN A CONFLICT OF INTEREST. EACH TRUSTEE, PRICIPAL OFFICER, AND MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS IS REQUIRED TO ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY (2) HAS READ AND UNDERSTANDS THE POLICY (3) HAS AGREED TO COMPLY WITH THE POLICY, AND (4) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE SCHOOL'S SUPERINTENDENT IS DETERMINED BY A PERSONNEL COMMITTEE MADE UP OF MEMBERS OF THE BOARD OF TRUSTEES. THE COMMITTEE CONSIDERS THE COMPENSATION OF SUPERINTENDENTS AT OTHER SCHOOL DISTRICTS OF A SIMILAR SIZE WHEN DETERMINING COMPENSATION LEVELS. SALARY SURVEYS ARE PERFORMED PERIODICALLY TO PROVIDE COMPARABLE SALARY DATA FOR THE SUPERINTENDENT POSITION. THE ENTIRE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION FOR THE SUPERINTENDENT ANNUALLY. EXCEPT FOR THE SUPERINTENDENT, THE SCHOOL DOES NOT HAVE ANY OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND OTHER POLICIES ARE AVAILABLE FOR INSPECTIONS UPON REQUEST. THE DOCUMENTS ARE LOCATED AT NAMPA CHRISTIAN SCHOOLS, 11920 W FLAMINGO AVE, NAMPA, IDAHO, 83651. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 SEE SCHEDULE D, PART XI NAMPA CHRISTIAN SCHOOLS FOUNDATION 11920 W FLAMINGO AVE NAMPA ID 83651 271821643 FUND RAISE ID 501C3 9 N/A false false false true false false false false false false false false true true true false false false false NAMPA CHRISTIAN SCHOOLS FOUNDATION C 40111 ACTUAL CASH CONTRIBUTION