2011-07-14T12:01:52-05:00 2010-08-31 Capin Crouse LLP 972 Emerson Parkway-Ste A Greenwood IN 46143 990 2009-09-01 381416520 Holland Christian Education Society HOLL 6168202805 956 Ottawa Ave Holland MI 49423 Ken Brandsen 6168202805 2011-07-14 1 Todd Ensign 3178852620 2009 2016-02-24 21:20:13Z Todd Steen 956 Ottawa Ave Holland MI 49423 18613414 0 X www.hollandchristian.org X 1901 MI To provide a Christian education for students 15 14 441 300 0 0 4191830 2425843 14277316 12569135 -1137030 447381 50666 175678 17382782 15618037 1814714 1266259 0 11243763 9766518 3586 0 150197 5461459 5253167 18523522 16285944 -1140740 -667907 56198921 50230229 12251687 7113128 43947234 43117101 Providing a quality Christian education for over 1,900 students. 0 0 13601026 1266259 12609495 Holland Christian provided a quality Christian education for over 1,940 students in Grades Preschool-12 during the 2009 - 2010 school year. 1287999 0 999195 Holland Christian provides various extracurricular activities and auxiliary services for its students. 14889025 1 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 1 57 0 441 1 0 0 0 0 0 1 1 1 1 0 0 1 15 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X Corporate Office 6168202805 956 Ottawa Ave Holland MI 49423 Todd Steen 2.00 X X 0 0 0 Ken Brandsen 2.00 X X 0 0 0 Jeff Potts 2.00 X X 0 0 0 Rick Genzink 2.00 X 0 0 0 Joan Genzink 2.00 X 0 0 0 Phil Koops 2.00 X 0 0 0 Steve Leppink 2.00 X 0 0 0 Rich Strikwerda 2.00 X 0 0 0 Brenda Nyhof 2.00 X 0 0 0 Doug DeKock 2.00 X 0 0 0 Grace Datema 2.00 X 0 0 0 Dori Helder 2.00 X 0 0 0 Stacy Jackson 2.00 X 0 0 0 Jennifer Lemkuil 2.00 X 0 0 0 Robert Hieftje 2.00 X 0 0 0 Glenn Vos 45.00 X 113999 0 20936 John Heyboer 45.00 X 112382 0 21037 Dale Scholten 45.00 X 116981 0 21544 343362 0 63517 3 0 0 0 GDK Construction Company 12 West 8th St Holland MI 49423 Construction Contractor 1621768 1 96860 374208 99969 1854806 180042 2425843 Tuition and Fees 900099 11569940 11569940 Auxiliary/Other 900099 999195 999195 12569135 93413 93413 3055018 138064 2790364 48750 264654 89314 353968 353968 291581 96860 156263 135318 135318 Miscellaneous 900099 40360 40360 40360 15618037 12609495 0 582699 1266259 1266259 268354 209316 59038 7359068 6965747 385465 7856 816630 753594 49343 13693 721854 666470 43353 12031 600612 554894 35787 9931 55914 1820 54094 8409 2410 5999 675595 598387 75487 1721 189566 110296 79270 516089 506128 9961 65166 44568 20458 140 15004 13769 1235 55080 55080 2643980 2438279 161018 44683 65309 60228 3977 1104 School operations 702098 675594 26504 Repairs/maintenance 226021 205552 20469 Miscellaneous 25030 25030 Promotional 9906 9906 16285944 14889025 1246722 150197 1543993 2092334 9195627 2999119 51011 51228 2931 73506 62148430 21431660 41182850 40716770 2663467 2747637 1559042 1549635 56198921 50230229 646257 141318 2944122 2481444 8274000 4098000 387308 392366 12251687 7113128 X 40837607 39834227 720201 805529 2389426 2477345 43947234 43117101 56198921 50230229 X 1 0 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2270005 87923 169058 95272 5999 2425715 2379958 188410 -172372 -122694 -3297 2270005 0.00000 1.00000 0.00000 0 0 2005729 2005729 51513855 16829739 34684116 2285330 478780 1806550 6343516 4123141 2220375 40716770 Fixed income and equity mutual funds 321921 F Investments held for long-term 2425716 F 2747637 Tuition gift certificates 313127 Asset retirement obligation 79239 392366 15618037 16285944 -667907 -162226 -162226 -830133 14345815 -162226 -1266259 -1428485 15774300 -156263 -156263 15618037 15175948 156263 156263 15019685 1266259 1266259 16285944 Part V, Line 4: Description of Intended Use of Endowment Funds: Endowed assets will be used based upon board and donor-imposed restrictions. 5% of the endowment funds' fund balances are transferred to the school to provide financial aid, grants, and scholarships to students. Part X: Description of Uncertain Tax Positions Under FIN 48: On October 1, 2009, the School adopted the new provisions of the Income Tax topic of the ASC. These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the consolidated financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the consolidated statements of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of September 30, 2010, the School had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Part XII, Line 2d - Other Adjustments: Tuition scholarships netted against income: -1266259. Part XII, Line 4b - Other Adjustments: Fundraising expenses netted to revenue: -156263. Part XIII, Line 2d - Other Adjustments: Fundraising expenses netted to revenue: 156263. Part XIII, Line 4b - Other Adjustments: Tuition scholarships netted against income: 1266259. 1 1 1 Nondiscrimination policies are published through local media during our student registration period. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 The school receives Title II Funds through local public schools and government funding for the cafeteria program. 1 Concessions 138795 10400 128395 250 25528 69418 Auction 140465 37500 102965 6550 18117 4 109181 48960 60221 25386 11014 388441 96860 291581 250 57464 98549 156263 135318 1 Student scholarships and financial assistance 1266259 N/A Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Scholarships and financial assistance are provided to students who meet HCES's board approved criteria. Doug DeKock Board Member 1621768 See Sch OMr. DeKock is co-owner of GDK Construction (GDK). GDK is general contractor for the High School building renovation. GDK was chosen as contractor prior to Mr. DeKock's appointment to the board of directors. 0 X 2 1140 Sales Price X 2 879 FMV X 1 162395 Sales Price X Tractor 1 15628 Sales price 0 0 1 1 Method for Determining Number of Contributors: Part I, Column (b): The organization is reporting the number of contributors as the number of contributions received. Third Party Use: Part I, Line 32b: Donated autos are sold through an automobile dealer. Donated stocks are sold through an investment firm. Form 990, Part VI, Section A, line 6 HCES has members that elect the governing board and approve budgets and significant capital campaigns. Form 990, Part VI, Section A, line 7a See explanation for question 6 above. Form 990, Part VI, Section A, line 7b See explanation for question 6 above. Form 990, Part VI, Section B, line 11 The Form 990 for HCES is prepared and reviewed by an independent Certified Public Accounting Firm. The return is also reviewed by selected management team members and the audit committee of HCES. The Form 990 is made available to the governing board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The Conflict of Interest Policy is reviewed with all new board members, and reviewed annually as it applies. Self-disclosure is expected. Form 990, Part VI, Section B, line 15 Independent board members approve compensation. Budgets are also approved by members of the organization. HCES's governing board uses the CSI salary guidelines and also reviews comparable data. These comparison studies are completed prior to determining compensation. This information is documented in the corporate minutes. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are made available to HCES members upon request. Form 990, Part XI, Line 2c Explanation for Responsibility The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Holland Christian Education Foundation Inc 956 Ottawa Avenue Holland MI 46423 382885151 Supporting Organization to Holland Christian Education Society, Inc. MI Line 11-Type 1 509(a)(3) Holland Christian Education Society 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Holland Christian Foundation Inc C 374208 Holland Christian Foundation Inc N 30000 Holland Christian Foundation Inc P 7538