2025-05-14T17:11:53-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 1021 NORTH MAIN STREET SUITE 1 FINDLAY OH 45840 990 2023-07-01 371833365 EMMANUEL CHRISTIAN SCHOOL EMMA 4194733280 4607 WEST LASKEY ROAD TOLEDO OH 43623 MITCHELL ROTH DIRECTOR OF FINANCE 4194733280 2025-05-14 1 1 CASSI CRONIN P02132143 4194234481 2025-05-12 2023 2025-03-06 01:10:19Z ALAN SHERBAN 4607 WEST LASKEY ROAD TOLEDO OH 43623 5298712 0 X WWW.ECSTOLEDO.ORG X 2015 OH SEE SCHEDULE OTHE MISSION OF EMMANUEL CHRISTIAN SCHOOL IS TO ASSIST THE FAMILY BY PROVIDING GODLY, LOVING TRAINING THAT DISCIPLES THEM TO EXEMPLIFY CHRIST, MAKE BIBLICALLY-BASED DECISIONS AND ATTAIN ACADEMIC EXCELLENCE. 10 9 139 150 0 0 951601 844827 4815506 4453424 594 461 -2055 -8192 5765646 5290520 210212 188809 0 0 4050702 3808849 0 0 42555 1737051 1616286 5997965 5613944 -232319 -323424 1045379 1447310 248938 974293 796441 473017 THE MISSION OF EMMANUEL CHRISTIAN SCHOOL IS TO ASSIST THE FAMILY BY PROVIDING GODLY, LOVING TRAINING THAT DISCIPLES THEM TO EXEMPLIFY CHRIST, MAKE BIBLICALLY-BASED DECISIONS AND ATTAIN ACADEMIC EXCELLENCE. 0 0 4962552 188809 4453424 EMMANUEL CHRISTIAN SCHOOL ATTRACTS STUDENTS RANGING FROM KINDERGARTEN THROUGH 12TH GRADE. ECS IS ONE OF THREE ACCREDITED , CO-EDUCATIONAL, CHRISTIAN SCHOOLS IN THE NORTHWEST OHIO AREA. ECS SERVED 533 STUDENTS DURING THE 2023-2024 SCHOOL YEAR. EMMANUEL CHRISTIAN SCHOOL IS COMMITTED TO PROVIDING ACADEMIC EXCELLENCE THROUGH A BIBLICAL WORLDVIEW. ECS IS FULLY ACCREDITED WITH THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL. 4962552 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 1 139 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X MITCHELL ROTH 4198853558 4607 WEST LASKEY ROAD TOLEDO OH 43623 BRIAN CHASE CHAIRMAN 6.00 0.00 X X 0 0 0 WESLEY HUFF VICE CHAIRMAN 6.00 0.00 X X 0 0 0 DUANE EHLERS INTERIM TREASURER THROUGH DEC 2023 6.00 0.00 X X 0 0 0 CLAY SYMINGTON TREASURER AS OF JANUARY 2024 6.00 0.00 X X 0 0 0 MICHELLE MILLER BOARD SECRETARY 6.00 0.00 X X 0 0 0 SCOTT BROWN TRUSTEE 3.00 0.00 X 0 0 0 BURTON LURING TRUSTEE 3.00 0.00 X 0 0 0 DARNELL HAYES TRUSTEE THRU APRIL 24 3.00 0.00 X 0 0 0 DEANNA VALACHEK TRUSTEE 3.00 0.00 X 0 0 0 SAVANNAH MARTEN TRUSTEE 3.00 0.00 X 0 0 0 RENEE MUNGONS INTERIM HEAD OF SCHOOL THRU NOV 23 40.00 0.00 X 81897 0 12982 KEVIN HOFER OUTGOING HEAD OF SCHOOL THRU FEB 23 40.00 0.00 X 49728 0 16952 ALAN SHERBAN HEAD OF SCHOOL STARTING NOV 23 40.00 0.00 X 25058 0 14998 156683 0 44932 0 0 0 0 0 46049 82454 356932 359392 844827 TUITION 611110 4351501 4351501 EXTRACURRICULARS 611110 101923 101923 4453424 461 461 0 46049 8192 -8192 -8192 5290520 4453424 0 -7731 188809 188809 200462 176484 21782 2196 2561280 2249930 282825 28525 53797 47651 5583 563 778978 689489 81290 8199 214332 189675 22398 2259 1080 1080 87911 87911 4770 4299 471 32061 32061 13052 8732 4320 95161 95161 648167 596244 51839 84 12373 12373 39518 39518 39386 37205 2181 44612 36655 7228 729 MINISTRY 307549 307549 STUDENT ACTIVITIES 93212 93212 EDUCATIONAL SUPPLIES 46102 46102 STAFF DEVELOPMENT 3211 2800 411 148121 148121 5613944 4962552 608837 42555 252183 370588 221295 236885 4650 18243 1702613 1100529 567251 602084 0 219510 1045379 1447310 234633 255551 13133 44848 450000 1172 223894 248938 974293 X 796441 473017 796441 473017 1045379 1447310 -323424 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 942770 211689 82454 19631 1052374 916536 143954 100290 17430 942770 1249430 -226606 91345 14943 916536 921569 428362 86407 14094 1249430 1008528 20734 94683 13010 921569 0.00000 0.74000 0.26000 0 1 1 292184 16605 275579 848697 734533 114164 561732 349391 212341 602084 RIGHT OF USE ASSETS 219510 219510 RELATED PARTY PAYABLE TO EMMANUEL BAPTIST CHURCH 4186 LEASE LIABILITY 219708 223894 X PART V, LINE 4: THE FUNDS ARE TO PROVIDE SCHOLARSHIPS FOR NEEDY STUDENTS AT EMMANUEL CHRISTIAN SCHOOL. PART X, LINE 2: THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT OF THE SCHOOL IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF THE SCHOOL IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF THE SCHOOL IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS). 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS POSTED ON THE ECSTOLEDO.ORG WEBSITE. SCHEDULE E, PART I, LINE 6 THE NATIONAL SCHOOL LUNCH PROGRAM IS A FEDERALLY ASSISTED MEAL PROGRAM OPERATING IN PUBLIC AND NONPROFIT PRIVATE SCHOOLS AND RESIDENTIAL CHILD CARE INSTITUTIONS. IT PROVIDES NUTRITIONALLY BALANCED, LOW COST OR FREE LUNCH TO CHILDREN EACH SCHOOL DAY. BENEFIT CONCERT 15545 15545 2748 TRIVIA NIGHT 28480 28480 1557 1 2024 2024 3887 46049 46049 8192 8192 -8192 1 SCHOLARSHIPS 26 47115 TUITION DISCOUNTS FOR STUDENTS OF EMPLOYEES 48 141694 PART I, LINE 2: A POLICY IS IN PLACE FOR CALCULATING THE TOTAL AMOUNT OF ASSISTANCE THAT CAN BE GIVEN EACH YEAR FROM THE ENDOWMENT FUND. A SERVICE IS USED FOR FAMILIES TO APPLY FOR ASSISTANCE. THAT SERVICE VERIFIES THE INFORMATON PROVIDED COMPARED TO TAX DOCUMENTS, ETC. IT USES VARIOUS FORMULAS AND GOVERNMENT STANDARDS TO DETERMINE THE "FAMILY NEED". A COMMITTEE THEN REVIEWS THIS INFORMATON AND DETERMINES AN APPROPRIATE AMOUNT OF ASSISTANCE/SCHOLARSHIP BASED ON OUR LIMITED AVAILABLE FUNDS. FORM 990, PART VI, SECTION A, LINE 7A EMMANUEL BAPTIST CHURCH IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B EMMANUEL BAPTIST CHURCH HOLDS RESERVE POWERS OVER THE FILING ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF EMMANUEL CHRISTIAN SCHOOL'S 990 IS PROVIDED TO EACH BOARD MEMBER TO REVIEW. THE DRAFT IS APPROVED BY THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, EMMANUEL CHRISTIAN SCHOOL BOARD OF DIRECTORS ENFORCE COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY BY HAVING EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE FILL OUT AND SIGN A FORM DISCLOSING ANY INTERESTS THEY MAY HAVE THAT COULD GIVE RISE TO CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES THE COMPENSATION OF EMMANUEL CHRISTIAN SCHOOL'S HEAD OF SCHOOL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 EMMANUEL CHRISTIAN SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW. EMMANUEL BAPTIST CHURCH 4207 W LASKEY ROAD TOLEDO OH 43623 344465222 CHURCH OH 501(C)(3) LINE 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1