2025-11-04T17:38:07-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2024-07-01 590730067 LAKELAND CHRISTIAN SCHOOL INC LAKE 8636882771 1111 FOREST PARK STREET LAKELAND FL 33803 BRYANT BLACK HEAD OF SCHOOL 8636882771 2025-10-30 1 1 LACEY M QUATSOE P01300865 4078021200 2025-10-22 2024 2025-03-06 01:10:19Z BRYANT BLACK 1111 FOREST PARK STREET LAKELAND FL 33803 29276562 0 X WWW.LCSONLINE.ORG X 1954 FL TO EDUCATE STUDENTS GRADES K4-12 IN THE LIGHT OF GOD'S WORD TO EQUIP THEM FOR LIFE 13 13 362 500 0 0 3039430 3360745 19726320 21131543 1067918 1071492 52396 140343 23886064 25704123 2461597 2700589 0 0 10897182 11724094 0 0 530651 8540951 9416464 21899730 23841147 1986334 1862976 68897371 69638627 3413194 1492504 65484177 68146123 X THE MISSION OF LAKELAND CHRISTIAN SCHOOL IS TO EDUCATE STUDENTS IN THE LIGHT OF GOD'S WORD TO EQUIP THEM FOR A LIFETIME OF LEARNING, LEADERSHIP, SERVICE AND WORSHIP. 0 0 19166332 2700589 21136758 LAKELAND CHRISTIAN SCHOOL (LCS) IS ONE OF THE NATION'S PREMIER PRIVATE CHRISTIAN SCHOOLS. THE INSTITUTION WAS FOUNDED IN 1954 AND HAS OVER 1,150 STUDENTS, MAKING IT ONE OF THE OLDEST AND LARGEST NON-PUBLIC K2-12TH GRADE SCHOOLS IN WEST CENTRAL FLORIDA. HALLMARKS OF LCS INCLUDE CHALLENGING ACADEMICS, CHAMPIONSHIP ATHLETICS, AND AWARD-WINNING FINE ARTS. THE SCHOOL'S PRIMARY DISTINCTIVE, THOUGH, IS THE BIBLICAL WORLDVIEW THAT PERMEATES EVERY FACET OF SCHOOL LIFE. LCS IS NON-DENOMINATIONAL, AND SCHOOL FAMILIES REPRESENT MORE THAN 160 LOCAL CHURCHES. CONTINUED ON SCHEDULE OLCS IS GOVERNED BY A 14-MEMBER BOARD OF DIRECTORS AND IS ACCREDITED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI), THE FLORIDA COUNCIL OF INDEPENDENT SCHOOLS (FCIS), AND COGNIA.ALL FACULTY MEMBERS MAINTAIN PROFESSIONAL CERTIFICATION IN THEIR FIELDS. THE STUDENT-TO-FACULTY RATIO IS 13.5:1. 54% OF THE FACULTY HOLD MASTER'S DEGREES AND 43% HAVE TAUGHT AT LCS FOR 10 YEARS OR MORE. THE TEST SCORES OF LCS STUDENTS CONSISTENTLY EXCEED LOCAL, STATE, AND NATIONAL AVERAGES. LCS OFFERS 16 ADVANCED PLACEMENT COURSES, 26 HONORS COURSES, AND 16 DUAL ENROLLMENT CLASSES AND 94% OF ITS GRADUATES PURSUE COLLEGE.THE SCHOOL PROVIDES 42 ATHLETIC TEAMS IN 20 SPORTS, FOR GRADES SIX THROUGH TWELVE. LCS HAS WON 28 STATE TITLES AND HAS CAPTURED 26 RUNNER-UP AWARDS. 70% OF SECONDARY STUDENTS PARTICIPATE IN ATHLETICS. THE OUTSTANDING FINE ARTS PROGRAM ENCOMPASSES NEARLY 500 STUDENTS. THE SCHOOL PRODUCES A MAJOR MUSICAL EACH YEAR, INCLUDING STUDENTS FROM ACROSS GRADE LEVELS. LCS ALSO PROVIDES PRIVATE PIANO LESSONS FOR MORE THAN 150 STUDENTS. THE BAND AND CHOIR PROGRAMS CONSISTENTLY GARNER STATEWIDE HONORS. 19166332 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 1 22 0 1 362 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MATT GREEN 8636882771 1111 FOREST PARK STREET LAKELAND FL 33803 KEVIN KNOWLTON CHAIR 1.00 X X 0 0 0 CORY PETCOFF VICE CHAIR (THRU 5/25) 1.00 X X 0 0 0 PAYTON ALBRITTON DIRECTOR 1.00 X 0 0 0 HEATHER BRYANT DIRECTOR 1.00 X 0 0 0 DANIEL DELANGE DIRECTOR 1.00 X 0 0 0 DAN GREEN DIRECTOR 1.00 X 0 0 0 WILL HARRELL DIRECTOR (AS OF 2/25) 1.00 X 0 0 0 HOLLAND HENDERSON DIRECTOR 1.00 X 0 0 0 SCOTT MACDONALD DIRECTOR 1.00 X 0 0 0 CHAD MCLEOD DIRECTOR (AS OF 2/25) 1.00 X 0 0 0 DAVID MILLER DIRECTOR 1.00 X 0 0 0 TIFFANY REMMER DIRECTOR (AS OF 2/25) 1.00 X 0 0 0 STEVE SLIGH DIRECTOR 1.00 X 0 0 0 JOHN TUCKER DIRECTOR 1.00 X 0 0 0 BRYANT BLACK HEAD OF SCHOOL 40.00 X 201748 0 39756 MATT GREEN CHIEF FINANCIAL OFFICER 40.00 X 128758 0 34391 LUCI O'BYRNE HEAD OF LOWER SCHOOL 40.00 X 103915 0 23482 434421 0 97629 3 0 1 0 RODDA CONSTRUCTION INC 250 E HIGHLAND DRIVE LAKELAND FL 33813 CONSTRUCTION 456102 E & A CLEANING INC 529 W BRANNEN ROAD LAKELAND FL 33813 CLEANING 249508 FLORALAWN INC PO BOX 91597 LAKELAND FL 33804 LANDSCAPING & GROUNDS 171482 3 204214 3156531 70498 3360745 TUITION AND FEES 611110 19068534 19068534 ANCILLARY FEES 611110 1038839 1038839 CO-CURRICULAR FEES 611110 785126 785126 PROGRAM FEES 611110 203127 203127 ADVERTISING AND FINES 611110 35917 35917 21131543 556590 556590 43937 53976 -10039 -10039 -10039 3938344 3423442 514902 514902 514902 131985 204214 56526 75459 75459 66643 38495 28148 5215 22933 CREDIT CARD CASHBACK 900099 18273 18273 ATHLETIC AND FIELD TRIPS 611110 13604 13604 TECHNOLOGY FEES 900099 12260 12260 2638 2638 46775 25704123 21136758 0 1206620 2700589 2700589 431770 431770 9153609 7710637 1237085 205887 351854 299439 44419 7996 1081338 903251 153969 24118 705523 570724 119560 15239 5204 5204 56333 56333 87987 87987 273307 31093 126080 116134 136469 29588 89321 17560 610893 132068 460076 18749 223321 45584 172085 5652 2136037 1750939 363722 21376 6056 1236 4667 153 25515 5208 19661 646 52331 52331 2648818 2172031 450299 26488 97036 65902 29824 1310 STUDENT EXPENSES 1362700 1362700 INSTRUCTIONAL EXPENSES 672322 672322 NONINSTRUCTIONAL EXP. 656955 656955 EQUIPMENT 267095 54519 205816 6760 98085 1547 33955 62583 23841147 19166332 4144164 530651 276231 390141 3392347 4478994 357785 86436 46535 69763 65708 49801 328256 187893 70418611 22377350 49251620 48041261 14973476 16241487 205413 92851 68897371 69638627 1180173 1396402 105428 0 1911495 1000 216098 95102 3413194 1492504 X 58084488 60594435 7399689 7551688 65484177 68146123 68897371 69638627 X 1862976 683842 115128 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7322942 158131 729496 8210569 6689832 4500 628610 7322942 5553353 1005500 130979 6689832 73025 5527741 -47413 5553353 69475 3550 73025 0.22256 0.77744 0.00000 0 0 2772061 2772061 56989773 16925465 40064308 6840991 3632743 3208248 3815786 1819142 1996644 48041261 LEASE LIABILITY 95102 95102 X 23552251 683842 -2840198 -2156356 25708607 87987 -92471 -4484 25704123 20890305 38495 38495 20851810 87987 2901350 2989337 23841147 PART V, LINE 4: THE SCHOOL'S ENDOWMENT WAS ESTABLISHED IN JUNE 2015 TO PROVIDE FINANCIAL AID TO STUDENTS AND TO SUPPORT PROGRAM OPERATIONS, AND ADVANCE EDUCATIONAL OPPORTUNITIES. PART X, LINE 2: LAKELAND CHRISTIAN SCHOOL, INC. OPERATES AS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE OF FLORIDA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOL'S CONSOLIDATED FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS -2,700,589. BAD DEBT PROVISION 24,472. PLEDGE RECEIVABLE DISCOUNT 36,680. NON-OPERATING EXPENSES REPORTED WITH EXPENSES -200,761. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONCESSION STAND COST OF GOODS SOLD -21,725. SPIRIT STORE COST OF GOODS SOLD -16,770. RENTAL ACTIVITY -53,976. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONCESSION STAND COST OF GOODS SOLD 21,725. SPIRIT STORE COST OF GOODS SOLD 16,770. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 2,700,589. NON-OPERATING EXPENSES REPORTED WITH EXPENSES 200,761. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LAKELAND CHRISTIAN SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THEREFORE, THE PUBLICITY REQUIREMENT IS SATISFIED BY INCLUDING A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS IN ALL ITS BROCHURES AND CATALOGUES DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND FINANCIAL AID. A REFERENCE TO ITS RACIALLY NONDISCRIMINATORY POLICY IS ALSO INCLUDED IN OTHER WRITTEN ADVERTISING THAT IT USES AS A MEANS OF INFORMING PROSPECTIVE STUDENTS OF ITS PROGRAMS. IN ADDITION, THE SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER ANNUALLY AND ON THE HOMEPAGE OF THE SCHOOL'S WEBSITE. GALA 273265 158360 114905 9729 24544 4339 GOLF TOURNAMENT 34005 20005 14000 250 1538 10500 3121 647 1 28929 25849 3080 108 109 1641 336199 204214 131985 250 1646 20229 27774 4339 2288 56526 75459 1 SUPERVISION 84 0 42477 FMV DISCOUNT GIVEN TO FACULTY/STAFF FOR AFTER SCHOOL SUPERVISION FAMILIES IN CRISIS 4 20514 0 N/A N/A FOOD SERVICE 35 0 13017 FMV DISCOUNT GIVEN FOR FOOD SERVICE EMPLOYEE MEALS NEED BASED FINANCIAL AID 158 611275 0 N/A N/A MULTI-CHILD DISCOUNT 447 828750 0 N/A N/A TUITION REMISSION 183 1184556 0 N/A N/A PART I, LINE 2: THE ORGANIZATION USES A THIRD PARTY, SCHOOL AND STUDENT SERVICES (SSS), TO ASSIST IN THE PROCESS OF SELECTING APPLICANTS FOR FINANCIAL AID. FINANCIAL AID PACKETS ARE FILLED OUT BY FAMILIES AND SENT IN TO THE THIRD PARTY FOR ANALYSIS. THE THIRD PARTY ASSESSES THE NEED BASED ON ALL THE APPLICANTS AND RESPONDS WITH RECOMMENDATIONS TO THE ORGANIZATION. THE FINANCIAL AID COMMITTEE MEETS AND ALLOCATES THE BUDGETED FINANCIAL AID BASED ON THE THIRD PARTY ASSESSMENT. FINANCIAL AID AND DISCOUNTS ARE NETTED WITH THE RECIPIENT'S BALANCE OWED TO THE ORGANIZATION, AND THUS MONITORING IS NOT REQUIRED. X 1 1 X X X 0 0 0 0 0 0 0 0 0 BRYANT BLACK HEAD OF SCHOOL 195748 0 0 0 6000 0 10229 0 29527 0 241504 0 0 0 MATT GREEN CHIEF FINANCIAL OFFICER 128258 0 500 0 0 0 6305 0 28086 0 163149 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS FOR GRASSLANDS GOLF CLUB MEMBERSHIP DUES FOR THE HEAD OF SCHOOL, THE CHIEF FINANCIAL OFFICER, AND THE CHIEF ADVANCEMENT OFFICER. EACH OF THE OFFICERS HOLDS PERSONAL ACCOUNTS WITH THE CLUB. THE ORGANIZATION REIMBURSES EACH EMPLOYEE FOR BUSINESS-RELATED TRANSACTIONS ON THEIR PERSONAL MEMBERSHIP. 69500 MULTI-CHILD DISCOUNT TUITION DISCOUNTS 116948 TUITION REMISSION TUITION DISCOUNTS 13100 NEED-BASED FINANCIAL AID TUITION DISCOUNTS X 5 21508 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD OF DIRECTORS, THE VICE CHAIR OF THE BOARD OF DIRECTORS, AND THE SECRETARY OF THE BOARD OF DIRECTORS. THE CHAIR OF THE BOARD OF DIRECTORS SHALL SERVE AS THE EXECUTIVE COMMITTEE CHAIR. THE EXECUTIVE COMMITTEE SHALL MEET AS OFTEN AS NECESSARY TO CARRY OUT ITS BUSINESS AND MAY BE CALLED TOGETHER BY THE CHAIR OF THE BOARD OR THE HEAD OF SCHOOL. THE EXECUTIVE COMMITTEE SHALL HAVE DELEGATED AUTHORITY FROM THE BOARD OF DIRECTORS TO ADDRESS ROUTINE BUSINESS MATTERS BETWEEN REGULAR BOARD MEETINGS IN ACCORD WITH THE GUIDELINES AND POLICIES OF THE BOARD OF DIRECTORS, AND TO ASSIST THE CHAIR OF THE BOARD OF DIRECTORS AND THE HEAD OF SCHOOL IN THEIR JOINT RESPONSIBILITY TO HELP THE BOARD TO FUNCTION EFFECTIVELY AND EFFICIENTLY BY SUGGESTING BOARD MEETING AGENDA ITEMS AND RENDERING COUNSEL AND ADVICE. THE EXECUTIVE COMMITTEE SHALL BE RESPONSIBLE FOR RECOMMENDING TO THE BOARD OF DIRECTORS THE COMPENSATION AND BENEFITS OF THE HEAD OF SCHOOL. NOTWITHSTANDING THE FOREGOING, THE EXECUTIVE COMMITTEE SHALL NOT HAVE DELEGATED AUTHORITY TO ACT FOR THE BOARD OF DIRECTORS ON THE FOLLOWING MATTERS, WHICH SHALL BE SPECIFICALLY RESERVED FOR THE BOARD: SELECTION OR REMOVAL OF THE HEAD OF SCHOOL; ELECTION OR REMOVAL OF A MEMBER OF THE BOARD OF DIRECTORS; CHANGES TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION; CHANGES TO THE SCHOOL'S MISSION STATEMENT OR STATEMENT OF FAITH; INCURRING OF INDEBTEDNESS; SALE OF CORPORATION ASSETS OR PROPERTY; OR ADOPTION OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION A, LINE 2 DAN GREEN AND MATT GREEN ARE RELATED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON DATA SUPPLIED BY THE ORGANIZATION. THE LCS BOARD OF DIRECTORS IS EMAILED A COPY OF FORM 990 FOR THEIR REVIEW AND ASKED TO RESPOND IF THEY HAVE ANY COMMENTS OR CONCERNS. THE FORM 990 IS ALSO REVIEWED BY THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS DIRECT OR INDIRECT FINANCIAL INTEREST IN A TRANSACTION, CONTRACT, OR ARRANGEMENT, IS AN INTERESTED PERSON. DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS - AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION, CONTRACT, OR ARRANGEMENT C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION, CONTRACT, OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION, CONTRACT, OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION, CONTRACT, OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION, CONTRACT, OR ARRANGEMENT. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY A. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. ANNUAL STATEMENTS EACH DIRECTOR, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B. HAS READ AND UNDERSTANDS THE POLICY; C. HAS AGREED TO COMPLY WITH THE POLICY; AND D. UNDERSTANDS THAT THE SCHOOL 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. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE HEAD OF SCHOOL INCLUDES REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. A COMPENSATION SURVEY IS USED IN DETERMINING THE COMPENSATION OF THE HEAD OF SCHOOL. DOCUMENTATION AND APPROVAL ARE GIVEN TO MANAGEMENT FOR THE UPCOMING SCHOOL YEAR. THIS PROCESS OCCURS EVERY TWO YEARS. OFFICER PAY IS REVIEWED, APPROVED, AND DETERMINED BY THE HEAD OF SCHOOL AS A PART OF THE ANNUAL BUDGETING PROCESS. THE BOARD EFFECTIVELY APPROVES OFFICER PAY WHEN THEY APPROVE THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PLEDGE RECEIVABLE DISCOUNT 36,680. BAD DEBT PROVISION 24,472. RENTAL ACTIVITY 53,976. GILPIN PARK PROPERTIES 1111 FOREST PARK STREET LAKELAND FL 33803 843474317 INVESTMENT PROPERTY RENTAL FL 43737 922282 LAKELAND CHRISTIAN SCHOOL ARIANA TEN LLC 225 EAST LEMON STREET SUITE 300 LAKELAND FL 33801 872542696 INVESTMENT PROPERTY FL 0 411838 LAKELAND CHRISTIAN SCHOOL