2026-01-13T16:19:01-06:00 2025-05-31 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2024-06-01 410732197 SOUTHWEST MINNESOTA CHRISTIAN SCHOOLS SOUT 5074424471 550 W ELIZABETH ST EDGERTON MN 56128 RANDY PFEIFLE HEAD OF SCHOOLS 5074424471 2026-01-13 1 1 LAURIE HANSON CPA P00851848 6053391999 2026-01-13 2024 2025-03-06 01:10:19Z RANDY PFEIFLE 550 W ELIZABETH ST EDGERTON MN 56128 11215483 0 X HTTPS://WWW.SWCSCHOOLS.ORG/ X 1917 MN TO EDUCATE K-12 STUDENTS IN ACCEPTED EDUCATIONAL STANDARDS WITH A CHRISTIAN PERSPECTIVE. 12 12 109 120 0 0 1516647 7669465 3109089 3343409 10027 12305 0 143117 4635763 11168296 131606 136259 0 0 2834549 2996226 0 0 59374 1308348 1268725 4274503 4401210 361260 6767086 7294244 14210462 706763 735230 6587481 13475232 ROOTED IN CHRIST, SOUTHWEST MINNESOTA CHRISTIAN SCHOOLS CULTIVATES THE FAITH AND KNOWLEDGE OF STUDENTS, SO THEY WILL GROW IN WISDOM THROUGH THE SPIRIT AND BEAR FRUIT IN THE WORLD TO THE GLORY OF GOD. (PSALM 1:1-3) 0 0 3946117 136259 3343409 WE PROVIDE EDUCATION TO STUDENTS FROM PRE-K THROUGH 12TH GRADE. IN FY2025, WE HAD 413 STUDENTS AND 30 GRADUATES. 3946117 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 1 109 1 0 0 0 0 0 1 1 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X RANDY PFEIFLE 5074424471 550 ELIZABETH ST EDGERTON MN 56128 MARK VANDER POL PRESIDENT 2.00 X X 0 0 0 JEFF SCHAAP VICE PRESIDENT 2.00 X X 0 0 0 MELISSA KOOIKER SECRETARY 2.00 X X 0 0 0 PATRICK SWYTER GENERAL ADJUNCT 2.00 X X 0 0 0 KRISTI DEBOER FINANCE CHAIR 2.00 X X 0 0 0 JUSTIN PRINS BOARD MEMBER 1.00 X 0 0 0 SHELLEY FEY BOARD MEMBER 1.00 X 0 0 0 RYAN HOFTYZER BOARD MEMBER 1.00 X 0 0 0 KENDRA VAN HILL BOARD MEMBER 1.00 X 0 0 0 JASON VANDER SCHAAF BOARD MEMBER 1.00 X 0 0 0 KRISTI VAN DYKEN BOARD MEMBER 1.00 X 0 0 0 JEFF SNYDER BOARD MEMBER 1.00 X 0 0 0 RANDY PFEIFLE HEAD OF SCHOOLS 45.00 X 104303 0 3651 JOHN TOP DIRECTOR OF LEARNING/ELEM. 45.00 X 91817 0 3214 196120 0 6865 1 0 0 0 0 39134 7630331 230269 7669465 TUITION AND FEES 611110 2975695 2975695 HOT LUNCH 611110 315623 315623 52091 52091 3343409 12305 12305 38700 38700 0 151604 39134 8487 143117 143117 11168296 3343409 0 155422 136259 136259 204451 58719 113102 32630 2077865 1933602 135292 8971 178021 161729 16292 340221 302990 37231 195668 171667 21094 2907 23313 23313 210 210 6826 6826 40571 35594 4374 603 25964 22779 2799 386 94993 89212 5781 1987 1987 253848 241156 12692 76063 72260 3803 FOOD EXPENSES 236192 236192 EXTRACURRICULAR 150302 150302 ACADEMICS 133523 133523 BUSSING AND TRANSPORTAT 59646 59646 165287 138290 19946 7051 4401210 3946117 395719 59374 1377974 1420665 119730 5134148 261847 224415 21800 26500 7685216 2483320 5350298 5201896 140073 2115737 22522 87101 7294244 14210462 587465 599665 119298 135565 706763 735230 X 6346194 6293025 241287 7182207 6587481 13475232 7294244 14210462 X 6767086 90664 30001 X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 210 0 0 0 210 0 PART II-B, LINE 1: THE AMOUNT OF GRANTS TO OTHER ORGANIZATIONS IS FOR DUES PAID TO AN ORGANIZATION WHO LOBBIES ON BEHALF OF PRIVATE SCHOOLS IN MINNESOTA. 6805161 2268792 4536369 311464 214528 96936 568591 568591 5201896 FINANCE LEASE LIABILITY 87630 AGENCY LIABILITY 47935 135565 X PART X, LINE 2: THE SCHOOL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOL WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 OUR NONDISCRIMINATORY STATEMENT IS IN OUR PARENT/STUDENT HANDBOOK AND INCLUDED IN OUR REGISTRATION MATERIAL. IT IS ALSO PART OF INFORMATION THAT IS SENT WITH FAMILIES FOR FREE AND REDUCED HOT LUNCH APPLICATIONS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES THE FOLLOWING GOVERNMENTAL ASSISTANCE: 1. HOT LUNCH PROGAM 2. GRANT MONEY FOR THE TITLE TEACHER 3. STATE TEXTBOOK EXPENSE ASSISTANCE DONATION SALE 190738 39134 151604 159 8328 190738 39134 151604 159 8328 8487 143117 1 SCHOLARSHIPS 9 6600 LATINO SCHOLARSHIPS 12 71721 TUITION ASSISTANCE 22 57938 PART I, LINE 2: SCHOLARSHIPS ARE AWARDED TO STUDENTS IN THEIR FIRST YEAR OF POST-SECONDARY EDUCATION. THE RECIPIENTS ARE DETERMINED BY AN INDEPENDENT SELECTION COMMITTEE BASED ON PARAMETERS THAT HAVE BEEN ESTABLISHED BY THE DONORS, SUCH AS MAJOR OR TYPE OF INSTITUTION. SCHOLARSHIP MONEY IS SENT DIRECTLY TO THE POST-SECONDARY SCHOOL. A NOTICE IS SENT ALONG WITH THE CHECK STATING THAT IF A STUDENT DOES NOT ENROLL, THE SCHOLARSHIP MONEY SHOULD BE RETURNED TO THE SCHOOL. LATINO SCHOLARSHIPS ARE DETERMINED BY A SEPARATE BOARD AND ARE AWARDED TO LATINO STUDENTS IN GRADES K-12. THE SCHOLARSHIPS ARE APPLIED DIRECTLY TOWARD THE STUDENT'S TUITION ACCOUNT. TUITION ASSISTANCE IS AWARDED TO FAMILIES WHO CAN'T PAY THE FULL COST OF TUITION. FAMILIES APPLY FOR AIDE AND MEET WITH THE FINANCE COMMITTEE. THE FINANCE COMMITTEE THEN DETERMINES WHO WILL RECEIVE THE AIDE. STUDENT ATTENDENCE IS TRACKED, CONFIRMING THE FINANCIAL AIDE IS USED AS INTENDED. X 4 54367 FMV X GRAIN 24 175902 FMV 0 0 0 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS PART I, LINE 32B: GRAIN DONATIONS ARE TAKEN DIRECTLY TO THE LOCAL ELEVATOR WHERE THEY ARE SOLD AT CURRENT MARKET VALUE. FORM 990, PART VI, SECTION A, LINE 1A SOUTHWEST MINNESOTA CHRISTIAN SCHOOLS HAS AN EXECUTIVE COMMITTEE COMPRISED OF THE SCHOOL BOARD PRESIDENT, VICE-PRESIDENT, SECRETARY, FINANCE TREASURER AND GENERAL ADJUNCT. THE HEAD OF SCHOOLS AND ELEMENTARY PRINCIPAL/DIRECTOR OF LEARNING ARE ALSO NON-VOTING MEMBERS ON THIS COMMITTEE. THIS COMMITTEE HAS BEEN GIVEN AUTHORITY TO MAKE DECISIONS ON BEHALF OF THE ENTIRE SCHOOL BOARD AS NEEDED. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP INCLUDES INDIVIDUALS WHO ARE A PART OF THE SCHOOL SOCIETY, CONSISTING OF PARENTS AND OTHER INDIVIDUALS THAT HAVE SIGNED THE AGREEMENT OF ARTICLES II AND III OF THE SCHOOL'S CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7A THE SCHOOL SOCIETY ELECTS THE SCHOOL BOARD MEMBERS AT THE ANNUAL JUNE SOCIETY MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE SCHOOL SOCIETY APPROVES LAND PURCHASES, BUILDING PROJECTS, ETC. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DITRIBUTED TO EACH BOARD MEMBER, REVIEWED AT THE FOLLOWING BOARD MEETING, AND FILED UPON APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL HAS A CONFLICT OF INTEREST POLICY THAT COVERS BOARD MEMBERS AND OFFICERS. CONFLICTS ARE REVIEWED ANNUALLY. IF A CONFLICT ARISES, BOARD MEMBERS ARE ASKED TO RECUSE THEMSELVES DURING DISCUSSIONS AND ARE NOT ALLOWED TO VOTE IN THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL BOARD ANNUALLY REVIEWS THE HEAD OF SCHOOL AND ELEMENTARY PRINCIPAL/DIRECTOR OF LEARNING'S COMPENSATION. THE BOARD DETERMINES COMPENSATION USING COMPARABILITY DATA OF SIMILAR EDUCATIONAL INSTITUTIONS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL REPORTS ARE SHARED WITH OUR CONSTITUENTS AT OUR ANNUAL SOCIETY MEETING. THIS OCCURS IN PRINTED FORM AND IS ALSO DISTRIBUTED TO OUR CONSTITUENTS VIA CHURCH MAILBOXES. THE GOVERNING DOCUMENTS ARE AVAILABLE FOR ALL MEMBERS UPON REQUEST. FORM 990, PART XI, LINE 9: AUXILIARY INCOME 30,001.