2011-02-09T15:31:39-06:00 2010-06-30 RIPLEY DOORN & COMPANY PLLC 1140 S ALLANTE AVE BOISE ID 837091676 990 2009-07-01 820226154 NAMPA CHRISTIAN SCHOOLS INC NAMP 2084668451 11920 W FLAMINGO AVE NAMPA ID 83651 ERIC FORSETH 2084668451 2011-02-08 true PERRY OBENDORF 2083750550 2011-02-09 2009 2016-02-24 21:20:13Z ERIC FORSETH 11920 W FLAMINGO AVE NAMPA ID 83651 3782175 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 9 162 213 0 359743 731706 3020143 2876339 53268 34370 113249 118953 3546403 3761368 8730 31900 0 2385385 2111234 0 113932 1576787 1440843 3970902 3583977 -424499 177391 14751268 14944632 7534577 7758586 7216691 7186046 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 3247152 2876339 NAMPA CHRISTIAN SCHOOLS PROVIDED EARLY CHILDHOOD, ELEMENTARY SCHOOL, MIDDLE SCHOOL, AND HIGH SCHOOL EDUCATION PROGRAMS. 31900 31900 NAMPA CHRISTIAN SCHOOLS PROVIDED HIGHER EDUCATION SCHOLARSHIPS FUNDED BY EARNINGS FROM THE PROUD SCHOLARSHIP ENDOWMENT. 3279052 true true false false false false false false true true true false true false false false false false true false false false true false false false false false false false false false false false false false false true true false false true 14 0 true 162 true false false false false false false false false false 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 DAVID FILLMORE 1.00 X X 0 0 0 MORRIS WEATHERFORD 1.00 X X 0 0 0 MELANEY TAYLOR 1.00 X X 0 0 0 LELAND TIEGS 1.00 X X 0 0 0 ED CASTLEDINE 1.00 X 0 0 0 AMY GILL 1.00 X 0 0 0 BILL SAVAGE 1.00 X 0 0 0 SIMON VANDER WOUDE 1.00 X 0 0 0 SIMON DEJONG 1.00 X 0 0 0 ERIC FORSETH 40.00 X 41032 0 2132 41032 2132 false false false 55559 676147 14108 731706 TUITION AND FEES 611600 2529358 2529358 STUDENT ACTIVITIES 611600 184448 184448 FOOD SERVICES 722210 86920 86920 ATHLETIC EVENTS 900099 39618 39618 MISCELLANEOUS 900099 35995 35995 2876339 34370 34370 13100 13100 13100 13100 126660 20807 105853 105853 3761368 2789419 240243 31900 31900 95062 10457 29469 55136 1595657 1496140 70487 29030 13896 12412 812 672 276124 250149 15008 10967 130495 116556 7628 6311 570 570 27605 27605 2604 2326 152 126 12725 12725 51503 29549 20587 1367 103187 103187 8189 8189 349368 349368 320959 320959 45757 45757 STUDENT ACTIVITIES 188010 188010 MAINTENANCE AND REPAIRS 99666 99666 FOOD SERVICE 84118 84118 INSTRUCTIONAL SUPPLIES 65085 65085 ATHLETIC PROGRAMS 46749 46749 34748 18475 5950 10323 3583977 3279052 190993 113932 630281 610347 671051 992015 83097 153661 1292 713 25973 32804 13496167 1864926 11942220 11631241 1110951 1241370 12185 9655 274218 272826 14751268 14944632 318948 309683 62638 95939 6885000 6874897 267991 478067 7534577 7758586 X 5973100 5534702 260497 668250 983094 983094 7216691 7186046 14751268 14944632 X false true true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 1123086 17036 124208 31900 24560 1207870 1255532 72461 -148905 8730 47242 1123086 0.07480 0.81400 0.11120 false false false 1116601 1116601 11251637 1427690 9823947 1127929 437236 690693 11631241 INTEREST RATE SWAP AGREEMENT 463781 UNUSED MEDICAL LEAVE 14286 478067 3761368 3583977 177391 105791 -313827 -208036 -30645 3888295 105791 21136 126927 3761368 3761368 3918940 334963 334963 3583977 3583977 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF FIVE FUNDS. THE ENDOWMENT FUNDS HAVE BEEN RESTRICTED FOR THE PURPOSE OF HIGHER EDUCATION SCHOLARSHIPS, FINANCIAL AID, TUITION LOANS, EMPLOYEE COMPENSATION, AND BUILDING AND GROUNDS IMPROVEMENTS. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X EFFECTIVE FOR THE YEAR ENDED JUNE 30, 2010, THE SCHOOL ADOPTED AUTHORITATIVE GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE GUIDANCE SETS A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ADOPTION OF THIS GUIDANCE DID NOT HAVE A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 20,807 CHANGE IN NAMPA CHRISTIAN FOUNDATION INTEREST 329 DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) -20,807 ALLOWANCE FOR PLEDGE LOSSES -100,000 LOSS ON INTEREST RATE SWAP AGREEMENT -214,156 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 20,807 CHANGE IN NAMPA CHRISTIAN FOUNDATION INTEREST 329 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D DIRECT FUNDRAISING EXPENSES (FORM 990, PART VIII, LINE 8B) 20,807 ALLOWANCE FOR PLEDGE LOSSES 100,000 LOSS ON INTEREST RATE SWAP AGREEMENT 214,156 true true true THE POLICY IS PUBLISHED IN A LOCAL NEWSPAPER AND PUBLICIZED THROUGH A PAMPHLET THE SCHOOL GIVES TO PROSPECTIVE STUDENTS AND PARENTS. true true true true false false false false false false false false false false true AUCTION 103445 103445 3478 2488 14218 OTHER FUNDRAISE 23215 23215 623 126660 126660 3478 2488 14841 20807 105853 true SCHOLARSHIPS 38 31900 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. 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 GRUADUATE 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 11 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. NAMPA CHRISTIAN SCHOOLS FOUNDATION 11920 W FLAMINGO AVE NAMPA ID 83651 271821643 FUND RAISE ID 501 9 N/A false false true false false false false false false false false true true true false false false false NAMPA CHRISTIAN SCHOOLS FOUNDATION C 55559