2025-05-13T17:17:58-05:00 2024-06-30 911275259 SMITH BUNDAY BERMAN BRITTON PS 11808 NORTHUP WAY SUITE 240 BELLEVUE WA 980051959 990 2023-07-01 916001781 BELLEVUE CHRISTIAN SCHOOL BELL 4254544402 1701 98TH AVENUE NE CLYDE HILL WA 980043400 MARK STINGLEY DIRECTOR OF FINANCE 4254544402 2025-05-13 1 0 ROB E KLEE P00176472 4258278255 2023 2025-03-06 01:10:19Z MARK STINGLEY 1701 98TH AVENUE NE CLYDE HILL WA 980043400 27912868 0 X WWW.BELLEVUECHRISTIAN.ORG X 1952 WA EDUCATION OF PRESCHOOL THROUGH GRADE 12 STUDENTS. 11 11 315 400 0 0 1165097 2799825 19071333 19429662 436548 1217267 80671 53756 20753649 23500510 1463536 1712107 0 0 12434917 12981388 0 0 163712 5034372 11201153 18932825 25894648 1820824 -2394138 34668290 35564124 11199960 11342697 23468330 24221427 X BELLEVUE CHRISTIAN SCHOOL'S MISSION IS TO PREPARE YOUNG PEOPLE TO LIVE FULLY FOR GOD IN A RAPIDLY CHANGING WORLD, WITH THE ABILITY TO UNDERSTAND, EVALUATE, AND TRANSFORM THEIR WORLD FROM THE FOUNDATION OF GOD'S UNCHANGING VALUES. 0 0 23477357 1712107 20076930 BELLEVUE CHRISTIAN SCHOOL ("BCS") PROVIDES PRESCHOOL THROUGH GRADE 12 EDUCATION WITH THE GOAL OF PREPARING STUDENTS TO BECOME CHRISTIAN LEADERS. FOUNDED IN 1952,THE SCHOOL ENROLLS APPROXIMATELY 940 STUDENTS WHO MAKE UP AN ACADEMICALLY, ECONOMICALLY AND CULTURALLY DIVERSE STUDENT BODY. THE SCHOOL IS LOCATED IN WASHINGTON STATE AND OFFERS PROGRAMS IN THREE (3) LOCATIONS - A JUNIOR-HIGH AND SENIOR HIGH CAMPUS IN CLYDE HILL, ELEMENTARY SCHOOLS AND PRESCHOOLS IN MEDINA AND WOODINVILLE. THE SCHOOL IS ACCREDITED THROUGH CHRISTIAN SCHOOLS INTERNATIONAL ("CSI") AND A FOUNDING MEMBER OF THE WASHINGTON FEDERATION OF INDEPENDENT SCHOOLS. BCS GRADUATES APPROXIMATELY 80-90 SENIORS EACH YEAR, OVER 98% OF WHOM GO ON TO HIGHER EDUCATION. THE SCHOOL PROVIDES A FULL SPECTRUM OF PROGRAMS TO ITS STUDENTS, INCLUDING ATHLETICS, AFTER SCHOOL CARE, SUMMER PROGRAMS, SPECIAL EDUCATION, ENRICHMENT, AP COURSES AND PERFORMING ARTS, AND EMPLOYS APPROXIMATELY 350 FULL TIME AND PART TIME FACULTY, ADMINISTRATIVE AND SUPPORT STAFF. 23477357 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 1 315 1 0 0 0 0 0 1 1 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WA X X MARK STINGLEY 4254544402 1701 98TH AVE NE CLYDE HILL WA 98004 BETTS JOSH BOARD MEMBER 2.50 X 0 0 0 BURNETT RUTH BOARD MEMBER 2.50 X 0 0 0 LABOSSIER HUGH BOARD VICE PRESIDENT 2.50 X X 0 0 0 LOVING-WILLIAMS TONYA BOARD PRESIDENT 5.00 X X 0 0 0 BANACH JOE BOARD SECRETARY 2.50 X X 0 0 0 HODO DAN BOARD TREASURER 2.50 X X 0 0 0 FALLS RYAN BOARD MEMBER 2.50 X 0 0 0 GARLAND JUSTIN BOARD MEMBER 2.50 X 0 0 0 KATO SHARLEEN BOARD MEMBER 2.50 X 0 0 0 KER ANNA BOARD MEMBER 2.50 X 0 0 0 TENG SUSAN BOARD MEMBER 2.50 X 0 0 0 STINGLEY MARK DIRECTOR OF FINANCE 40.00 X 157107 0 28282 RASMUSSEN ERIC HEAD OF SCHOOL 40.00 X 216285 0 22839 HART ADAM HIGH SCHOOL PRINCIPAL 40.00 X 108281 0 25208 BLEVINS DANIEL DIRECTOR OF OPERATIONS 40.00 X 108362 0 6574 FOURNIER BRENDA SAS DIRECTOR 40.00 X 105928 0 26070 HOOKE ED DIRECTOR OF HR 40.00 X 116835 0 32886 SMITH JENNIFER DIRECTOR OF DEVELOPMENT 40.00 X 108458 0 20435 921256 0 162294 7 0 1 0 AIDA G ALVARADO VARELA 1305 N 79TH ST SEATTLE WA 98103 CUSTODIAL CLEANING SERVICES 178370 1 1142638 1657187 64998 2799825 TUITION & FEES 611710 19076103 19076103 AUXILIARY ENTERPRISES 611710 228659 228659 ATHLETIC, LAB & OTHER FEES 611710 124900 124900 19429662 628937 628937 5100 0 5100 5100 5100 4820441 5644 4232591 5164 587850 480 588330 588330 169421 1142638 174603 -5182 -5182 CREDIT CARD CASH BACK & OTHER REB 900099 53838 53838 53838 23500510 20076930 0 623755 1712107 1712107 1083550 728821 277393 77336 9495783 9143064 316889 35830 710367 658647 43537 8183 800233 723526 66762 9945 891455 829972 56199 5284 30645 4721 25924 75034 75034 927933 721190 204897 1846 6724 6724 718775 676106 30253 12416 169345 160219 9033 93 900765 823669 77096 71319 64590 5778 951 69162 58851 10265 46 3090003 3090003 PENSION WITHDRAWAL 4113554 3085165 1028389 MISCELLANEOUS, INCLUDIN 580238 549050 19406 11782 AUX ENTERPRISE EXPENSES 226572 226572 ATHLETIC DUES & REFEREE 124011 124011 97073 97073 25894648 23477357 2253579 163712 X 85027 431806 568181 805892 276174 344315 1709 646 169402 358927 24852150 15288147 7205155 9564003 24276969 22790237 2085673 1268298 34668290 35564124 1508736 1641594 8009838 8121114 1681386 1579989 11199960 11342697 X 19076972 17807979 4391358 6413448 23468330 24221427 34668290 35564124 X -2394138 1157175 1990060 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 3678360 921513 643566 147400 5096039 2713382 651287 362191 48500 3678360 2230237 1051128 -490183 77800 2713382 1777383 8885 526854 82885 2230237 1702637 9152 139745 74151 1777383 1.00000 0 0 1867150 1867150 16224788 10094005 6130783 1915603 1491044 424559 4844609 3703098 1141511 9564003 SUMMER SALARIES 427757 STUDENT ACTIVITY FUNDS 177401 RIGHT OF USE LIABILITY - OPERATING LEASE 974831 1579989 22763477 1157175 1157175 21606302 1894208 1894208 23500510 22010380 0 22010380 3884268 3884268 25894648 PART V, LINE 4: BCS' ENDOWMENT FUNDS FUNCTION AS PERMANENT ENDOWMENTS, THE PRIMARY PURPOSE OF WHICH IS TO PROVIDE CURRENT INCOME, PRINCIPALLY FOR THE PURPOSE OF TEACHER SALARIES, FINANCIAL AID, OPERATIONS, FACILITIES OR AS DIRECTED BY THE DONORS OR THE BOARD OF DIRECTORS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS DIRECT EXPENSES - AUCTION -174,603. AUXILIARY ENTERPRISES 226,572. VALUE OF NONCASH CONTRIBUTIONS RECEIVED FOR AUCTION 55,098. FINANCIAL AID 1,712,107. INVESTMENT EXPENSES 75,034. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES - AUCTION & JOG-A-THON, NET OF NONCASH AUCTN CONT -174,603. AUXILIARY ENTERPRISES 226,572. VALUE OF NONCASH CONTRIBUTIONS SOLD AT AUCTION 55,098. DEPRECIATION 1,990,060. FINANCIAL AID 1,712,107. INVESTMENT EXPENSES 75,034. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 STATED IN SCHOOL ADVERTISING, PUBLICATONS, PRINTED MATERIAL & ANNUAL PUBLICATION IN AREA NEWSPAPERS AS NOTED IN SEC. 4.03 OF REV PROC 75-50. AUCTION 1186118 1016697 169421 49556 4561 112538 JOG-A-THON 125941 125941 650 7298 1312059 1142638 169421 49556 5211 119836 174603 -5182 1 TUITION REDUCTION IN THE FORM OF FINANCIAL AID 198 1712107 PART I, LINE 2: TUITION REDUCTION IN THE FORM OF FINANCIAL AID IS AWARDED BASED ON FAMILIES' ABILITY TO PAY. FINANCIAL AID IS AWARDED BY THE FINANCE COMMITTEE WHICH IS MADE UP OF AT LEAST TWO BOARD MEMBERS AND VOLUNTEERS FROM THE SCHOOL COMMUNITY WHO HAVE BACKGROUND IN FINANCE. FAMILIES SEEKING FINANCIAL AID ARE REQUIRED TO COMPLETE A COMPREHENSIVE APPLICATION PACKET AND SUBMIT IT TO SCHOOL AND STUDENT SERVICES ("SSS"), A DIVISION OF THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS ("NAIS"). SSS PROCESSES FINANCIAL AID APPLICATIONS ON BEHALF OF THE SCHOOL AND REPORTS EACH APPLICANT'S ABILITY TO PAY TUITION, BASED UPON WHICH AID IS GRANTED. FINANCIAL AID APPLICATIONS ARE DUE BY APRIL 15 FOR THE UPCOMING SCHOOL YEAR. FINANCIAL AID AWARDS ARE GIVEN ANNUALLY EACH SPRING FOR THE FOLLOWING SCHOOL YEAR, AND MUST BE RE-CALCULATED AND REVIEWED EACH YEAR FOR RETURNING FAMILIES BASED ON ESTABLISHED PARAMETERS. THE SCHOOL'S GOAL IS TO AWARD APPROXIMATELY 10% OF ITS TUITION REVENUE AS FINANCIAL AID. ALL FINANCIAL AID IS ISSUED IN THE FORM OF TUITION CREDIT. AWARDEES WHO LEAVE THE SCHOOL DURING THE SCHOOL YEAR FORFEIT THEIR REMAINING AID AND THE UNUSED AMOUNT IS RETURNED TO THE SCHOOL. X X 0 0 0 0 0 0 0 0 0 RASMUSSEN ERIC HEAD OF SCHOOL 216285 0 0 0 0 0 0 0 22839 0 239124 0 0 0 STINGLEY MARK DIRECTOR OF FINANCE 157107 0 0 0 0 0 0 0 28282 0 185389 0 0 0 X 4 64998 MARKET VALUE X AUCTION ITEMS 125 55098 ESTIMATE OF FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 BCS IS ORGANIZED AS A NONSTOCK NONPROFIT CORPORATION. IN ACCORDANCE WITH THE BCS ARTICLES AND BYLAWS THE CORPORATION HAS MEMBERS. AS OF 6/30/24 THERE ARE 70 CORPORATION MEMBERS. MEMBERS RECEIVE NO RENUMERATION AND NO MORE THAN 50% OF THE MEMBERS CAN BE BCS EMPLOYEES. ASSETS OF THE CORPORATION AND ANY EXCESS OF INCOME OVER EXPENSE OF THE CORPORATION SHALL NOT BE DISTRIBUTED TO THE MEMBERS, BUT SHALL BE USED BY THE BOARD TO FURTHER THE PURPOSES OF THE CORPORATION. CORPORATION MEMBERS ARE ELECTED BY A TWO-THIRDS MAJORITY OF CURRENT MEMBERSHIP. THE AFFAIRS OF THE COPORATION ARE MANAGED BY A BOARD OF DIRECTORS ELECTED FROM AMONG CORPORATION MEMBERS. THE QUALIFICATIONS OF DIRECTORS, THE MANNER OF THEIR SELECTION, TERMS OF OFFICE AND MANNER FOR REMOVING A DIRECTOR ARE PROVIDED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A SEE EXPLANATION ABOVE FOR LINE 6. FORM 990, PART VI, SECTION B, LINE 11B IN ACCORDANCE WITH BELLEVUE CHRISTIAN SCHOOL'S "BOARD POLICY GOVERNING BUSINESS AND FINANCE" THE BCS BOARD OF DIRECTORS IS REQUIRED TO REVIEW THE ANNUAL IRS FORM 990 BEFORE IT IS FILED. NO BOARD RESOLUTION IS REQUIRED FOR THE FORM 990 TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH BELLEVUE CHRISTIAN SCHOOL BOARD MEMBER, OFFICER AND KEY EMPLOYEE IS REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ASSENTING TO THE CONDITIONS SET FORTH IN THE BCS "CONFLICT OF INTEREST AND DISCLOSURE POLICY," DISCLOSING ANY EXISTING OR POTENTIAL CONFLICTS OF INTEREST. CONFLICTS OF INTEREST ARE REVIEWED AND RESOLVED USING THE PROCEDURES SET FORTH IN THE AFORE-MENTIONED POLICY WHICH INCLUDE COMPLETE DISCLOSURE, INCLUSION IN THE BOARD MINUTES AND A 2/3 BOARD APPROVAL WITH ABSTENTION BY THE MEMBER IN CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE HEAD OF SCHOOL AND THE DIRECTOR OF FINANCE ARE REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. ALL SALARY SCHEDULES ARE APPROVED ANNUALLY BY THE FINANCE COMMITTEE AND THE BOARD AS PART OF THE ANNUAL BUDGET DECISION. AS PART OF THIS PROCESS THE FINANCE COMMITTEE REVIEWS MULTIPLE SALARY DATA SOURCES FOR COMPARISON PURPOSES INCLUDING CSI AND SALARY INFORMATION FROM LOCAL PUBLIC AND PRIVATE SCHOOLS, OTHER SCHOOLS' FORM 990 RETURNS AND INTERNET RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 BCS' APPLICABLE TAX FORMS - FORM 1023, 990 AND 990-T (WHEN APPLICABLE) ARE AVAILABLE FOR REVIEW UPON REQUEST IN OUR OFFICES DURING NORMAL BUSINESS HOURS. IN ADDITION, BCS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE FOR REVIEW UPON REQUEST IN OUR OFFICES DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 9: DEPRECIATION BOOK/TAX DIFFERENCE 1,990,060. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ANNUALLY APPOINTS THE INDEPENDENT ACCOUNTING FIRM WHO IS TO PERFORM THE AUDIT. THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE AUDITED FINANICAL STATEMENTS ANNUALLY. PAGE 1, PART I, LINE 6: THE VOLUNTEER ESTIMATE OF 400 WAS ARRIVED AT AS FOLLOWS - BCS HAS APPROXIMATELY 700 FAMILIES, SOME OF WHICH ARE SINGLE-PARENT FAMILIES, SO THE SCHOOL ESTIMATES THAT THERE ARE APPROXIMATELY 1200 PARENTS AT BCS. BCS POLLED THEIR OFFICE MANAGERS AND MOST ACTIVE PARENT VOLUNTEERS AND ESTIMATED THAT ABOUT ONE THIRD (1/3) OF THE BCS PARENTS VOLUNTEER AT THE SCHOOL. PARENT VOLUNTEERS ARE AN INTEGRAL PART OF BCS AND PROVIDE A MUCH NEEDED WIDE ARRAY OF SERVICES AT THE SCHOOL. PARENT VOLUNTEERS SERVE ON THE BOARD OF DIRECTORS AND COMMITTEES, PROVIDE HELP IN THE CLASSROOM AND IN PLANNING AND ORGANIZING SPECIAL EVENTS (SUCH AS THE AUCTION). PARENT VOLUNTEERS CHAPERONE STUDENT ACTIVITIES AND FIELD TRIPS, ASSIST WITH SPECIAL PROJECTS AND IN NUMEROUS FUND RAISING VENTURES, THEY MANAGE THE "PTF" (PARENT-TEACHER FELLOWSHIP), BOOSTERS, AND WORK IN THE DELI, TO NAME SOME OF THE MORE SIGNIFICANT VOLUNTEER SERVICE AREAS. FORM 990, PAGE 10, PART IX, LINE 24A THE SCHOOL TERMINATED ITS PARTICIPATION AND WITHDREW FROM THE CSI PLAN EFFECTIVE JANUARY 31, 2024. THE SCHOOL PAID A WITHDRAWAL LIABILITY OF $4,113,554 TO TERMINATE ITS PARTICIPATION.