2023-12-11T13:04:59-05:00 2023-07-31 411539592 CONWAY DEUTH & SCHMIESING PLLP 331 3RD ST SW STE 2 WILLMAR MN 562014440 990 2022-08-01 410784388 CENTRAL MINNESOTA CHRISTIAN SCHOOL CENT 3209788700 204 SCHOOL STREET PO BOX 98 PRINSBURG MN 56281 JON DE GROOT SUPERINTENDENT 3209788700 2023-11-28 true JON DE GROOT 999009999 false MITCHEL A HJELLE CPA P01895926 3202353311 2023-11-28 2022 2023-04-26 12:10:37Z JOE VANDER ARK 204 SCHOOL STREET PO BOX 98 PRINSBURG MN 56281 5424587 false X WWW.CENTRALBLUEJAYS.ORG X 1911 MN CENTRAL MN CHRISTIAN SCHOOL PROVIDES CHRISTIAN EDUCATION TO STUDENTS IN PRE K THROUGH GRADE 12, WITH A MISSION OF PROVIDING CHRIST-CENTERED QUALITY EDUCATION TO EQUIP STUDENTS FOR A LIFE OF SERVICE. 10 10 124 386 0 2911839 1587267 2806744 2851331 1024 4979 -143322 367437 5576285 4811014 0 0 2844732 2724919 0 103956 1989698 2054667 4834430 4779586 741855 31428 18739916 18325383 1128417 627366 17611499 17698017 X CENTRAL MN CHRISTIAN SCHOOL EXISTS TO PROVIDE A CHRIST-CENTERED QUALITY EDUCATION TO EQUIP STUDENTS FOR A LIFE OF SERVICE. IT ACCOMPLISHES THIS MISSION BY INTEGRATING A BIBLICAL WORLDVIEW WHICH EMPHASIZES GOD AS CREATOR, REDEEMER AND KING AND OUR CALLING AS HIS PEOPLE TO RESPOND WITH LIVES OF SERVICE IN HIS KINGDOM. false false 4360864 2448142 CENTRAL MN CHRISTIAN SCHOOL HAS ONE ACTIVITY, THAT IS CHRISTIAN EDUCATION. DURING THE 2022/2023 SCHOOL YEAR, CMCS PROVIDED EDUCATION FOR 381 STUDENTS IN PRE K THROUGH GRADE 12 IN ADDITION TO ITS CLASSROOM INSTRUCTION, CMCS PROVIDES CO-CURRICULUM PROGRAMS THAT ARE INTEGRAL TO ITS CLASSROOM INSTRUCTION, INCULDING ATHLETICS, OFF CAMPUS LEARNING OPPORTUNITIES, AND SCHOLASTIC AND PERFORMANCE COMPETITIONS. SUPPORT PROGRAMS INCLUDE FOOD SERVICE AS WELL AS A TRANSPORTATION PROGRAM. 4360864 true true false false false false false false false false true false false false true true true false true false false false false false false false false false false false false false false false false false false true true false false false false true false false false true 32 0 124 false false false false false false true true false false false false false false false false X 10 10 false false false false false true true true true false false true true true true true false false false false MN X PAM HARRINGTON 3209788700 PO BOX 98 PRINSBURG MN 55112 JON DE GROOT SUPERINTENDE 40.00 X X 63967 0 27816 PAM HARRINGTON DIR OF FINAN 40.00 X 68540 0 0 BARB ABRAMS BOARD MEMBER 2.00 X 0 0 0 JOE VANDER ARK VICE PRESIDE 3.00 X X 0 0 0 ROY DUININCK SECRETARY 3.00 X X 0 0 0 TREVOR DUININCK PRESIDENT 5.00 X X 0 0 0 HEIDI GRAVES TREASURER 3.00 X X 0 0 0 CHRISTY GROEN BOARD MEMBER 2.00 X 0 0 0 RYAN MOORLAG BOARD MEMBER 2.00 X 0 0 0 LANNE ROELOFS BOARD MEMBER 2.00 X 0 0 0 JASON VER STEEG BOARD MEMBER 2.00 X 0 0 0 JAY TEBRAKE BOARD MEMBER 3.00 X 0 0 0 132507 27816 false false false 1587267 107840 1587267 TUITION 611710 2231697 2231697 FEDERAL & STATE FUNDING 721000 452718 452718 ATHLETICS 485000 166916 166916 2851331 4979 4979 981010 613573 367437 367437 4811014 2851331 372416 183511 163325 16516 3670 1974792 1749486 188131 37175 416862 369447 39526 7889 149754 132721 14199 2834 110689 81054 29635 1253 1253 209888 209888 222795 222795 90222 88747 1475 8479 3781 692 4006 3938 3938 568253 541518 26735 39799 39799 SUPPLIES 576951 576951 REPAIRS AND MAINTENANCE 85952 78487 7465 LICENSES, DUES & SUBSCRIP 75124 53302 6493 15329 PROFESSIONAL DEVELOPMENT 30285 19046 10634 605 31039 26579 4460 4779586 4360864 314766 103956 1131001 1381528 643961 391959 988728 394661 330904 444976 22497 27893 19575102 3890736 15622825 15684366 18739916 18325383 75474 115948 66629 83997 529415 363550 330860 93349 96561 1128417 627366 X 17047917 17553878 563582 144139 17611499 17698017 18739916 18325383 X 31428 55090 X true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1009192 1009192 17339093 3341302 13997791 298687 118772 179915 753838 351322 402516 174292 79340 94952 15684366 LEASE OBLIGATIONS 96561 96561 X 4874850 63836 63836 4811014 4811014 4843422 63836 63836 4779586 4779586 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JULY 31, 2023. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE RACIAL NON-DISCRIMINATION POLICY IS POSTED IN THE GOVERNING DOCUMENTS OF CENTRAL MINNESOTA CHRISTIAN SCHOOL, THE HANDBOOKS (EMPLOYEE AND PARENT/STUDENT), THE ADMISSIONS MATERIALS AND THE FINANCIAL AID APPLICATION MATERIALS. THE POLICY IS ALSO POSTED ON THE SCHOOL'S WEBSITE. SCHEDULE E, LINE 6 CENTRAL MN CHRISTIAN SCHOOL RECEIVED FEDERAL FUNDS UNDER TITLE II RELATED TO FACULTY PROFESSIONAL DEVELOPMENT, ALLOCATIONS FROM THE STATE OF MN (THROUGH THE MN SCHOOL DISTRICT 815)SUPPORT FOR MENTAL GUIDANCE COUNSELING AND USE OF TEXTBOOKS AND RELATED MATERIALS, AND FOOD SUBSIDY RELATED TO THE FOOD SERVICE PROGRAM. 308181 STAFF DISCOUNTS false BUSINESS SEE PART V 10000 SEE PART V false BUSINESS SEE PART V 5000 SEE PART V false BOARD MEMBER SEE PART V 41160 SEE PART V false BOARD MEMBER SEE PART V 21790 SEE PART V false SCHEDULE L, PART V A BOARD MEMBER IS PRESIDENT OF A BUSINESS THAT THE SCHOOL HAS DONE BUSINESS WITH (PARTS OF BUILDING PROJECTS AND SOCCER FIELD PROJECT). THE BUSINESS HAD AN OUTSTANDING PLEDGE FOR FREEDOM FUN RUN AT 7/31/2023. THE SCHOOL ALSO HAD AN OUTSTANDING PAYABLE TO THE BUSINESS FOR THE SOCCER FIELD AS OF 7/31/2023. A SPOUSE OF A BOARD MEMBER IS THE CMCS ELEMENTARY SCHOOL SECRETARY AND IS ALSO THE C TEAM VOLLEYBALL COACH. A SPOUSE OF A BOARD MEMBER WAS A FIRST GRADE TEACHER IN 2022-23 AND PAID A SALARY. X 1180531 THRIFT STORE VALUE X 1 1503 HAMS X AG COMMODITIES 1 90764 QUOTED MARKET PRICES X LABOR & MATERIA 1 15573 FAIR VALUE false true false FORM 990 - ORGANIZATION'S MISSION CENTRAL MN CHRISTIAN SCHOOL EXISTS TO PROVIDE A CHRIST-CENTERED QUALITY EDUCATION TO EQUIP STUDENTS FOR A LIFE OF SERVICE. IT ACCOMPLISHES THIS MISSION BY INTEGRATING A BIBLICAL WORLDVIEW WHICH EMPHASIZES GOD AS CREATOR, REDEEMER AND KING AND OUR CALLING AS HIS PEOPLE TO RESPOND WITH LIVES OF SERVICE IN HIS KINGDOM. FORM 990, PAGE 6, PART VI, LINE 7A ANY PERSON WHO CONTRIBUTES 5 OR MORE ANNUALLY TO CENTRAL MINNESOTA CHRISTIAN SCHOOL IS CONSIDERED TO HAVING VOTING RIGHTS AT THE ANNUAL STAKEHOLDER MEETING. FORM 990, PAGE 6, PART VI, LINE 7B STAKEHOLDERS DEFINED IN EXPLANATION FOR 7A HAVE RIGHTS TO VOTE FOR BOARD OF DIRECTORS POSITIONS. FORM 990, PAGE 6, PART VI, LINE 11B COMPLETED COPIES OF THE FORM 990 AND RELATED SCHEDULES ARE PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND DISCUSSION. COPIES ARE ALSO MADE AVAILABLE TO ALL BOARD MEMBERS VIA A SHARED ELECTRONIC FILE MAINTAINED EXCLUSIVELY FOR THE BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C IN ADDITION TO THE ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY, BOARD MEMBERS DISCLOSE ANNUALLY WHETHER OR NOT THEY HAVE A CONFLICT OF INTEREST RELATIONSHIP. IN ADDITION, THE BOARD HAS ESTABLISHED A PRACTICE WHEREBY MEMBERS MUST DISCLOSE SUCH RELATIONSHIPS AS THEY ARISE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO STAKEHOLDERS, AS DEFINED ABOVE UNDER SECTION A, 7A SUPPORTING STATEMENT IN CONNECTION WITH THE ANNUAL MEETING AND UPON REQUEST. FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT - THE BEGINNING NET ASSETS HAVE BEEN ADJUSTED TO REFLECT A CHANGE IN ACCOUNTING ESTIMATE. THE ORGANIZATION DETERMINED INTEREST REVENUE RECEIVED ON ERC REVENUES OF PRIOR PERIODS WAS MATERIAL TO THE FINANCIAL STATEMENTS. DUE TO A LACK OF INFORMATION AVAILABLE IN PRIOR YEARS, THE RECEIVABLE BALANCE WAS NOT DETERMINABLE PRIOR TO THE RELEASE OF THE JULY 31, 2022 FINANCIAL STATEMENTS. THE CHANGE RESULTED IN AN INCREASE IN NET ASSETS OF 54,998. THE BEGINNING NET ASSETS HAVE BEEN ADJUSTED TO REFLECT A CHANGE IN ACCOUNTING ESTIMATE. THE ORGANIZATION DETERMINED THAT PRINCIPAL AND INTEREST PAYMENT ALLOCATIONS MADE ON LONG-TERM DEBT IN PRIOR YEARS WAS RESULTED IN AN OVERSTATEMENT OF 92 OF EXPENSE. THIS CHANGE WAS RECORDED AS OF JULY 31, 2022 AND RESULTED IN AN INCREASE IN NET ASSETS OF 92. CMCS FOUNDATION CMCS FOUNDATION PO BOX 83 PO BOX 83 PRINSBURG MN 56281 200431354 FOUNDATION MN 501C3 10 N/A false false false true false false false false false false false false false false false false false false false false CMCS FOUNDATION C 319067 INDEPENDENT BOARD