CORNERSTONE CHRISTIAN ACADEMY: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CORNERSTONE CHRISTIAN ACADEMY (EIN 80-0607152)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-22
IRS object ID: 201331429349300108
Schema version: 2011v1.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule E
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-22T09:59:12-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEPHEN D SEMANCIK CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	470 WALDEN RD NE	AddressLine1
City	ABINGDON	City
State	VA	State
ZIP Code	242102206	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	800607152	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CORNERSTONE CHRISTIAN ACADEMY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CORN	NameControl
Phone	2762990486	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 2228	AddressLine1
City	ABINGDON	City
State	VA	State
ZIP Code	242122228	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CLAYTON BRINSON	Name
Title	HEAD OF SCHOOL	Title
Phone	2762990486	Phone
Date Signed	2013-05-16	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEPHEN D SEMANCIK	Name
Phone	2766282989	Phone
Date Prepared	2013-05-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CLAYTON J BRINSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	18213 OLD JONESBORO RD	AddressLine1
City	ABINGDON	City
State	VA	State
ZIP Code	24211	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	427143	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CORNERSTONEABINGDON.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2010	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	EDUCATE CHILDREN	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	12	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	244075	ContributionsGrantsCurrentYear
Program Service Revenue CY	177000	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	-13567	OtherRevenueCurrentYear
Total Revenue Current Year	407508	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	305382	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	7591	TotalFundrsngExpCurrentYear
Other Expenses Current Year	94346	OtherExpensesCurrentYear
Total Expenses Current Year	399728	TotalExpensesCurrentYear
Revenues Less Expenses CY	7780	RevenuesLessExpensesCY
Total Assets BOY	17174	TotalAssetsBOY
Total Assets EOY	29364	TotalAssetsEOY
Total Liabilities BOY	17174	TotalLiabilitiesBOY
Total Liabilities EOY	21584	TotalLiabilitiesEOY
Net Assets Or Fund Balances EOY	7780	NetAssetsOrFundBalancesEOY
Mission Description	EDUCATE CHILDREN	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	301503	Expense
Description	PROVIDED EDUCATION TO STUDENTS FROM THE COMMUNITY IN GRADES KINDERGARDEN THROUGH 9TH GRADES.	Description
Total Program Service Expense	301503	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	12	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BRANDI BROWNING	NamePerson
Telephone Number	2766988524	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	16210 ELEMENTARY DRIVE	AddressLine1
City	ABINGDON	City
State	VA	State
ZIP Code	24210	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CLAYTON J BRINSON
PRESIDENT	20.00	X	X	25667	0	12000
DANA DANDO
		X	X	14167	0	0
BRANDI J S BROWNING
		X		5643	0	0
AUTUMN BOGGS
		X		4875	0	0
JANET HAYNES
		X		1867	0	0
BRUCE DANDO
		X	X	0	0	0
SCOTT BOGGS
		X		0	0	0
MATT DANDO
		X		0	0	0
WILLIAM HAYNES
		X		0	0	0
WILLIAM KING
		X		0	0	0
STEVEN AMBURGEY
		X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	52219	TotalReportableCompFromOrg
Total Other Compensation	12000	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	90128	FundraisingEvents
All Other Contributions	153947	AllOtherContributions
Total Contributions	244075	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	STUDENT TUITION & FEES	Description
Total Revenue Column	177000	TotalRevenueColumn
Related Or Exempt Function Income	177000	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	177000	TotalProgramServiceRevenue
Gross Income Fundraising Events	6068	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	90128	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	19635	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-13567	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	407508	TotalRevenueColumn
Related Or Exempt Function Income	177000	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	256189	Total
Program Services	192151	ProgramServices
Management And General	64038	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	25070	Total
Program Services	17549	ProgramServices
Management And General	7521	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	24123	Total
Program Services	18094	ProgramServices
Management And General	6029	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	6268	Total
Program Services	6268	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1375	Total
Program Services	963	ProgramServices
Management And General	412	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	10696	Total
Management And General	4358	ManagementAndGeneral
Fundraising	6338	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3597	Total
Management And General	3597	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	130	Total
Management And General	130	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	24965	Total
Program Services	22468	ProgramServices
Management And General	2497	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2906	Total
Program Services	2906	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
STUDENT CURRICULUM EXPENS	26348	26348
CAFETERIA EXPENSES	8990	8990
ATHELETIC PROGRAM EXPENSE	3335	3335
MISCELLANEOUS	3305		2052	1253

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2431	Total
Program Services	2431	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	399728	Total
Program Services	301503	ProgramServices
Management And General	90634	ManagementAndGeneral
Fundraising	7591	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	10836	BOY
EOY	29364	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	6338	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	17174	BOY
EOY	29364	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	6584	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	17174	BOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
EOY	15000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	17174	BOY
EOY	21584	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	7780	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	7780	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	17174	BOY
EOY	29364	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	7780	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	VISION FELLOWSH	NameOfEvent1
Gross Receipts Event1	60440	GrossReceiptsEvent1
Charitable Contributions Event1	60440	CharitableContributionsEvent1
Rent Facility Costs Event1	1791	RentFacilityCostsEvent1
Food And Beverage Event1	7135	FoodAndBeverageEvent1
Other Direct Expenses Event1	406	OtherDirectExpensesEvent1
Name Of Event2	CORNERSTONE CLA	NameOfEvent2
Gross Receipts Event2	14957	GrossReceiptsEvent2
Charitable Contributions Event2	14957	CharitableContributionsEvent2
Rent Facility Costs Event2	3921	RentFacilityCostsEvent2
Food And Beverage Event2	880	FoodAndBeverageEvent2
Other Direct Expenses Event2	476	OtherDirectExpensesEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	20799	GrossReceiptsOtherEvents
Charitable Contrib Other Events	14731	CharitableContribOtherEvents
Gross Revenue Other Events	6068	GrossRevenueOtherEvents
Rent Facility Costs Other Events	118	RentFacilityCostsOtherEvents
Entertainment Other Events	500	EntertainmentOtherEvents
Other Direct Expenses Other Events	4408	OtherDirectExpensesOtherEvents
Gross Receipts Total	96196	GrossReceiptsTotal
Charitable Contributions Total	90128	CharitableContributionsTotal
Gross Revenue Total Events	6068	GrossRevenueTotalEvents
Rent Facility Costs Total Events	5830	RentFacilityCostsTotalEvents
Food And Beverage Total Events	8015	FoodAndBeverageTotalEvents
Entertainment Total Events	500	EntertainmentTotalEvents
Other Direct Expenses Total Events	5290	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	19635	DirectExpenseSummaryEvents
Net Income Summary	-13567	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 WAS REVIEWED BY ACCOUNTING STAFF AND DIRECTOR OF SCHOOL WHO IS RESPONSIBLE FOR FOR MANAGEMENT OF THE SCHOOL.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
ADDITIONAL INFORMATION	FORM 990, PART VII	AUTUMN AM AND SCOTT BOGGS ARE MARRIED MATT AND DANA DANDO ARE MARRIED WILLIAM AND JANET HAYNES ARE MARRIED BRUCE DANDO IS THE FATHER-IN-LAW OF MATT & DANA DANDO