2025-05-14T08:30:16-05:00 2024-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2023-07-01 862425049 COLE VALLEY CHRISTIAN SCHOOLS INC COLE 2089471212 200 E CARLTON AVE MERIDIAN ID 83642 BRET MOEHLMANN CFO 2089471212 2025-05-09 1 0 MARGARET FLOWERS P00748716 2083338965 2025-05-09 2023 2025-03-06 01:10:19Z BRET MOEHLMANN 200 E CARLTON AVE MERIDIAN ID 83642 16741964 0 X WWW.COLEVALLEYCHRISTIAN.ORG X 2021 ID PARTNERING WITH CHRISTIAN FAMILIES TO SHEPHERD AND CHALLENGE STUDENTS TOWARD THEIR INDIVIDUAL POTENTIAL TO IMPACT THE WORLD FOR JESUS CHRIST. THE ONLY REASON WE EXIST IS TO SERVE JESUS CHRIST BY DEVELOPING THE PERSON THROUGH A CHRIST CENTERED EDUCATION. 8 6 301 200 0 0 3187733 2924921 11552878 13026879 99242 234648 647634 442617 15487487 16629065 4500 5498 0 0 8294539 9333350 0 44847 264875 4315208 4315721 12614247 13699416 2873240 2929649 16546244 19177382 6357949 6059438 10188295 13117944 PARTNERING WITH CHRISTIAN FAMILIES TO SHEPHERD AND CHALLENGE STUDENTS TOWARD THEIR INDIVIDUAL POTENTIAL TO IMPACT THE WORLD FOR JESUS CHRIST. 0 0 11282767 5498 12159648 CLASSROOM INSTRUCTION OCCURS AT ONE OF 2 CAMPUS LOCATIONS. THE ELEMENTARY CAMPUS IS IN BOISE, IDAHO AND HOSTS PRESCHOOL THROUGH GRADE 5. THE SECONDARY CAMPUS IS IN MERIDIAN, IDAHO AND SERVES GRADES 6-12. CLASSES ARE TAUGHT BY QUALIFIED TEACHERS THAT ARE CERTIFIED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). MANY ARE ALSO STATE CERTIFIED. 592138 867231 ATHLETICS AND OTHER ANCILLARY PROGRAMS ARE CENTRAL TO THE SCHOOL'S MISSION OF SHEPHERDING AND CHALLENGING THE WHOLE PERSON. OUR EXEMPT PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED IS TO ESTABLISH, MAINTAIN, PROMOTE, AND OPERATE A CHRISTIAN SCHOOL THAT IS CHARITABLE, RELIGIOUS AND EDUCATIONAL. THE SCHOOL VIEWS ATHLETICS AND OTHER ANCILLARY ACTIVITIES AS A CRITICAL EDUCATIONAL COMPONENT THAT ALLOWS THE STUDENT TO LEARN REAL-LIFE LESSONS AND APPLY BIBLICAL TRUTH THROUGH EXPERIENTIAL DISCOVERY. ATHLETIC EVENTS ARE CONDUCTED AT OUR 2 CAMPUS LOCATIONS AND OTHER LOCAL SCHOOLS AND FACILITIES AS REQUIRED. THE SCHOOL HIRES QUALIFIED COACHES AND SUPPORT STAFF TO RUN THESE ATHLETIC AND ANCILLARY PROGRAMS WITH OVERSIGHT OF APPROPRIATE ADMINISTRATION. 11874905 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 33 0 1 301 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X BRET MOEHLMANN 2089471212 200 E CARLTON AVE MERIDIAN ID 83642 MICHAEL PAPAC PRESIDENT 4.00 X X 0 0 0 JASON WARRINER VICE PRESIDENT 2.00 X X 0 0 0 JASON ANSTRAND SECRETARY 2.00 X X 0 0 0 TODD GILL MEMBER 2.00 X 0 0 0 BRITTANY DUTTON MEMBER 2.00 X 0 0 0 BRIAN VAN MANEN MEMBER 2.00 X 0 0 0 LISA BEYMER MEMBER 2.00 X 0 0 0 DUANE GRAY MEMBER 2.00 X 5157 0 0 BRET MOEHLMANN CFO 40.00 X 104377 0 19669 ALLEN HOWLETT SUPERINTENDENT 40.00 X 148440 0 29462 257974 0 49131 2 0 1 0 0 10794 2914127 52268 2924921 TUITION AND FEES 611710 12159648 12159648 PROGRAM FEES 611710 867231 867231 13026879 234648 234648 21454 0 21454 21454 21454 583046 10794 112899 470147 470147 LOSS ON INTEREST RATE SWAP 900099 -48984 -48984 -48984 16629065 13026879 0 677265 5498 5498 302217 253686 42022 6509 6538732 5488709 909186 140837 264888 222351 36832 5705 1674622 1405703 232850 36069 552891 464105 76878 11908 40165 18024 22141 5855 2627 3228 78906 35408 43498 44847 44847 47663 21388 26275 299085 251056 41587 6442 1534567 1508063 26504 112788 94676 15683 2429 496943 467126 24847 4970 77320 29837 46717 766 ATHLETICS 439735 439735 FOOD 374842 374842 OTHER 267408 254160 11213 2035 STUDENT ACTIVITIES 217194 217194 323250 320717 175 2358 13699416 11874905 1559636 264875 5242862 4767436 787521 70721 179132 68193 78093 18989346 6051980 10486897 12937366 677571 427834 16546244 19177382 680831 858242 1373528 1431653 3440817 3204805 862773 564738 6357949 6059438 X 10150473 12289546 37822 828398 10188295 13117944 16546244 19177382 2929649 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3406875 3406875 8487120 4907584 3579536 2335261 661696 1673565 1030447 482700 547747 3729643 3729643 12937366 FINANCE LEASE LIABILITY 291963 OPERATING LEASE LIABILITY 272775 564738 X 16881964 140000 112899 252899 16629065 0 16629065 13952315 140000 112899 252899 13699416 0 13699416 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEARS 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES COMBINED WITH REVENUE 112,899. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES COMBINED WITH REVENUE 112,899. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NONDISCRIMINATION POLICY IS POSTED ON THE MAIN REGISTRATION/ENROLLMENT PAGE ON THEIR WEBSITE. X X X 1 RIGHT INSIGHTS INC PO BOX 421 BOISE ID 83701 GENERAL FUNDRAISING CONSULTING SERVICES 0 0 17847 0 ALEXANDER RESOURCES 800 W MAIN STREET SUITE 1460 BOISE ID 83702 GENERAL FUNDRAISING CONSULTING SERVICES 0 0 27000 0 44847 ID GALA 323315 10794 312521 64202 GOLF SCRAMBLE 80979 80979 24990 6 189546 189546 23707 593840 10794 583046 112899 112899 470147 0 0 0 0 0 0 0 0 0 ALLEN HOWLETT SUPERINTENDENT 148440 0 0 0 0 0 7350 0 22112 0 177902 0 0 0 JANA SMITH DAUGHTER OF DUANE GRAY (BOARD MEMBER) 11281 SALARY FOR TEACHER 0 MANDI PAPAC SPOUSE OF MICHAEL PAPAC (BOARD PRESIDENT) 11590 PART TIME ADMIN SUPPORT 0 X 348 41474 FAIR MARKET VALUE X AUCTION ITEMS 2 10794 COST 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE SUPERINTENDENT AND CFO. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A CONFLICT OF INTEREST POLICY IN PLACE. THE POLICY IS REVIEWED ANNUALLY, AND ANY POTENTIAL CONFLICTS MUST BE DISCLOSED AS THEY ARISE. WHEN THE BOARD IS TO DECIDE UPON AN ISSUE ABOUT WHICH A MEMBER HAS AN UNAVOIDABLE CONFLICT OF INTEREST, THAT MEMBER SHALL ABSENT HERSELF OR HIMSELF WITHOUT COMMENT FROM NOT ONLY THE VOTE BUT ALSO FROM THE DELIBERATION. FORM 990, PART VI, SECTION B, LINE 15 THE SUPERINTENDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE SCHOOL BOARD FOLLOWING A FORMAL EVALUATION. PERFORMANCE AND MARKET CONSIDERATIONS HELP FORM THE BASIS OF THE BOARD'S OPINION REGARDING COMPETITIVE COMPENSATION. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE SUPERINTENDENT FOLLOWING A FORMAL, ANNUAL REVIEW. MARKET CONSIDERATIONS AND SCOPE OF ROLE ARE CONSIDERED IN FINALIZING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 WILL BE PROVIDED UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY POSTED ON OUR WEBSITE; FINANCIAL INFORMATION INCLUDED ON 990 AND AVAILABLE PER THE IRS WEBSITE OR CONTACTING THE SCHOOL.