CHRISTIAN SCHOOL OF SOUTHERN YORK C OUNTY: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CHRISTIAN SCHOOL OF SOUTHERN YORK C OUNTY (EIN 23-2199633)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-11-15
IRS object ID: 201233209349300203
Schema version: 2011v1.2
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 D
Schedule E
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-15T03:17:31-08:00	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	PINNACLE TAX & ACCOUNTING SERVICES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	206 DAIRY ROAD	AddressLine1
City	PARKTON	City
State	MD	State
ZIP Code	21030	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	232199633	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTIAN SCHOOL OF SOUTHERN YORK COUNTY	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CHRI	NameControl
Phone	7172355763	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	701 WINDY HILL ROAD	AddressLine1
City	NEW FREEDOM	City
State	PA	State
ZIP Code	17349	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JEANIE OLSON	Name
Title	TREASURER	Title
Phone	7172355763	Phone
Date Signed	2012-11-15	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JEANIE OLSON	Name
Phone	4436902075	Phone
Date Prepared	2012-11-15	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RON HILL	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	33425 OVERVIEW DR	AddressLine1
City	YORK	City
State	PA	State
ZIP Code	17406	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	491122	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1982	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	Christian Education	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	22	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	17920	ContributionsGrantsPriorYear
Contributions Grants Current Year	52112	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	481389	ProgramServiceRevenuePriorYear
Program Service Revenue CY	438993	ProgramServiceRevenueCY
Investment Income Prior Year	23	InvestmentIncomePriorYear
Investment Income Current Year	17	InvestmentIncomeCurrentYear
Other Revenue Prior Year	53260	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	552592	TotalRevenuePriorYear
Total Revenue Current Year	491122	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	389794	SalariesEtcPriorYear
Salaries Etc Current Year	371424	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	171260	OtherExpensePriorYear
Other Expenses Current Year	153194	OtherExpensesCurrentYear
Total Expenses Prior Year	561054	TotalExpensesPriorYear
Total Expenses Current Year	524618	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-8462	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-33496	RevenuesLessExpensesCY
Total Assets BOY	200734	TotalAssetsBOY
Total Assets EOY	160401	TotalAssetsEOY
Total Liabilities BOY	179714	TotalLiabilitiesBOY
Total Liabilities EOY	172877	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	21020	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-12476	NetAssetsOrFundBalancesEOY
Mission Description	Christian Education	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	332330	Expense
Revenue	438993	Revenue
Description	TO PROMOTE AND ENCOURAGE CHRISTIAN EDUCATION: TO ESTABLISH, MAINTAIN, AND ADMINISTER A NON-DENOMINATION CHRISTIAN SCHOOL IN SOUTHER YORK COUNTY, PA	Description
Total Program Service Expense	332330	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	true	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
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	22	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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	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	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTIAN SCHOOL OF SOUTHERN YORK COUNTY	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7172355763	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	701 WINDY HILL ROAD	AddressLine1
City	NEW FREEDOM	City
State	PA	State
ZIP Code	17349	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ALAN UMSTEAD
Chairman of the Board	5.00	X	X	0	0	0
BRAD REHMEYER
Vice Chairman	5.00	X	X	0	0	0
JEANIE OLSON
Treasurer	2.00	X	X	0	0	0
AMY GATES
Secretary	2.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	37065	FundraisingEvents
All Other Contributions	15047	AllOtherContributions
Total Contributions	52112	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Auxiliary Programs	813110	30526
Fee Income	813110	45755
Tuition	813110	362257
Sholarship Income	813110	455

Field	Value	IRS element (for citing)
Total Program Service Revenue	438993	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	17	TotalRevenueColumn

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	37065	CntrbtnsRprtdFundraisingEvents

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	491122	TotalRevenueColumn
Related Or Exempt Function Income	439010	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	306835	Total
Program Services	248698	ProgramServices
Management And General	58137	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	28157	Total
Program Services	22835	ProgramServices
Management And General	5322	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	36432	Total
Program Services	29547	ProgramServices
Management And General	6885	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	5959	Total
Program Services	0	ProgramServices
Management And General	5959	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	11375	Total
Program Services	0	ProgramServices
Management And General	11375	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	29854	Total
Program Services	0	ProgramServices
Management And General	29854	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Program Cost	31250	31250	0
Bank Fees	1154	0	1154
Insurance	6273	0	6273
Utilities	24958	0	24958

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	42371	Total
Program Services	0	ProgramServices
Management And General	42371	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	524618	Total
Program Services	332330	ProgramServices
Management And General	192288	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	32622	BOY
EOY	22463	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	472	BOY
EOY	611	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	622043	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	486660	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	164981	BOY
EOY	135383	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	2659	BOY
EOY	1944	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	200734	BOY
EOY	160401	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	356	BOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	18214	BOY
EOY	20903	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	161144	BOY
EOY	151974	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	179714	BOY
EOY	172877	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	21020	BOY
EOY	-12476	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21020	BOY
EOY	-12476	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	200734	BOY
EOY	160401	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-33496	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

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 D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	32000	InvestmentCostOrOtherBasis
Book Value	32000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	498536	InvestmentCostOrOtherBasis
Depreciation	395203	Depreciation
Book Value	103333	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	65693	InvestmentCostOrOtherBasis
Depreciation	65643	Depreciation
Book Value	50	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	25814	InvestmentCostOrOtherBasis
Depreciation	25814	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	135383	TotalOfBookValueLandBuildings

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

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Line 3	Identifier
Explanation	ADMISSION POLICY STATES: SHEWSBURY CHRISTIAN ACADEMY ADMITS STUDENTS OF ANY RACE, COLOR NATIONAL AND ETHNIC ORIGINS TO ALL THE RIGHTS, PRIVELEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DESCRIMINATE ON THE BASIS OF RACE, SEX, COLOR, NATIONAL OR ETHNIC ORIGIN IN THE ADMISSION POLICIES AND SCHOOL ADMINISTERED PROGRAMS	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Dinner Auction	NameOfEvent1
Gross Receipts Event1	11424	GrossReceiptsEvent1
Gross Revenue Event1	11424	GrossRevenueEvent1
Food And Beverage Event1	2195	FoodAndBeverageEvent1
Name Of Event2	Race for Education	NameOfEvent2
Gross Receipts Event2	21411	GrossReceiptsEvent2
Gross Revenue Event2	21411	GrossRevenueEvent2
Other Direct Expenses Event2	1012	OtherDirectExpensesEvent2
Gross Receipts Total	32835	GrossReceiptsTotal
Gross Revenue Total Events	32835	GrossRevenueTotalEvents
Food And Beverage Total Events	2195	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	1012	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	3207	DirectExpenseSummaryEvents
Net Income Summary	29628	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	Form 990 is reviewed by the Treasurer prior to filing
Pt VI, Line 15	Compensation for all employees is reviewed annually by the Board of Trustees.
Pt VI, Line 15	All increases are approved by the Board of Trustees
Form 990, Part IX, Line 24f	GIFTS LICENSES & PERMITS MEALS & ENTERTAINMENT MISC PROFESSIONAL FEES STAFF DEVELOPMENT & CONT' ED STANDARDIZED TESTING SCHOOL EVENTS PAYROLL PROCESSING CURRICULUM LIBRARY EXPENSE ELECTRIC GAS TRASH REMOVAL WATER AUXILIARY PROGRAMS CLASSROOM SUPPLIES REAL ESTATE TAXES DEPRECIATION OFFICE SUPPLIES COMPUTER SOFTWARE & SUPPLIES JANITORIAL SUPPLIES BAD DEBT TELEPHONE REPAIR & MAINT. INSURANE POSTAGE & DELIVERY COPIER LEASE RENTAL DUES & SUBSCRIPTIONS