2026-07-15T19:03:46-04:00 2025-08-31 WITHUMSMITHBROWNPC 331 NEWMAN SPRINGS RD STE 125 RED BANK NJ 077016765 990 2024-09-01 221511329 Eastern Christian School Association % RICK DEBEL EAST 9734276244 50 Oakwood Avenue North Haledon NJ 075082421 RICK DEBEL CFO 9734276244 2026-07-15 true true ISRAEL TANNENBAUM P01589203 7328423113 2024 2025-03-06 01:10:19Z RUTH KUDER 50 OAKWOOD AVENUE NORTH HALEDON NJ 075082421 21064097 false X WWW.EASTERNCHRISTIAN.ORG X 1892 NJ EASTERN CHRISTIAN SCHOOL'S MISSION IS TO PROVIDE AN EXCELLENT ACADEMIC EDUCATION WITHIN THE CONTEXT OF A CHRISTIAN WORLD AND LIFE VIEW, IN A CULTURALLY DIVERSE AND CARING ENVIRONMENT FOR THE CHILDREN OF CHRISTIAN FAMILIES. 11 11 283 11 0 0 1761538 3640989 15764414 16108089 555615 819704 469429 495315 18550996 21064097 3271184 3344214 0 0 10670205 10942179 0 0 0 4597168 4903697 18538557 19190090 12439 1874007 23834403 25509282 12393198 13185401 11441205 12323881 X BY PROVIDING AN EXCELLENT ACADEMIC CURRICULUM, OFFERING A VARIETY OF EXTRA-CURRICULAR ACTIVITIES, AND ASSEMBLING A CARING, CULTURALLY DIVERSE COMMUNITY, WE, WITH SUPPORT OF PARENTS AND LOCAL CHURCHES, EMPOWER STUDENTS FROM CHRISTIAN FAMILIES TO DEVELOP THEIR GIFTS WITHIN THE CONTEXT OF A REFORMED CHRISTIAN WORLDVIEW SO THAT THEY CAN ACT AS CHRIST'S TRANSFORMING AGENTS IN A GLOBAL SOCIETY. ENGAGING THE MIND, NURTURING THE SPIRIT, TRANSFORMING THE WORLD! false false 15811837 3344214 16108089 AS THE OLDEST AND LARGEST CHRISTIAN DAY SCHOOL IN THE NEW YORK METROPOLITAN AREA, EASTERN CHRISTIAN'S COMMITMENT TO ACADEMIC EXCELLENCE IS MEASURED BY ITS FACULTY, FACILITIES, AND RIGOROUS CURRICULUM. IT IS ACCREDITED BY THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS AND IS A FOUNDING MEMBER OF CHRISTIAN SCHOOLS INTERNATIONAL. THE FACULTY IS NEW JERSEY STATE CERTIFIED WITH AN AVERAGE TEACHING EXPERIENCE OF 15 YEARS; ALMOST HALF HAVING EARNED ADVANCED DEGREES. ITS THREE CAMPUSES ARE LOCATED IN WYCKOFF, MIDLAND PARK AND NORTH HALEDON. SPACIOUS AND WELL-EQUIPPED, EACH BUILDING IS DESIGNED TO MEET THE PARTICULAR EDUCATIONAL NEEDS OF ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS. CURRICULUM EVALUATION AND ENHANCEMENT IS A CONTINUAL PROCESS ENERGIZED BY THE PROFESSIONAL STAFF IN ORDER TO MAKE LEARNING AT EASTERN CHRISTIAN EXCEPTIONAL. THE TRADITION AT THE HEART OF EASTERN CHRISTIAN IS A REFORMED PERSPECTIVE WHICH PLACES GOD AT THE CENTER OF EVERY ASPECT OF EDUCATION WHILE PROVIDING INSIGHT INTO THE MAJESTY OF THE CREATOR. FOUNDED IN 1892, EASTERN CHRISTIAN IS A SCHOOL WHERE THIS RICH TRADITION IS EVIDENT IN EVERYTHING FROM AN ELEMENTARY SCIENCE LESSON INTRODUCING THE WONDER OF SEED GERMINATION, TO A SENIOR POLITICAL SCIENCE CLASS DISCUSSION ON APARTHEID; FROM A LITERARY CRITIQUE OF THE CRUCIBLE TO SOUNDING OUT THE TITLE IN A "BIG BOOK" IN A KINDERGARTEN ALPHABET LESSON; FROM PENNIES COLLECTED FOR "WORLD HUNGER" TO A NATIONAL HONOR SOCIETY MEETING WHICH IS FOCUSED ON SERVICE PROJECTS. THE CURRICULUM UTILIZES A HOLISTIC APPROACH TO EDUCATION INTEGRATING THE INTELLECTUAL, EMOTIONAL, AND PHYSICAL GROWTH OF EACH STUDENT WITH THE SPIRITUAL. 15811837 true true false false false false false false false true true false false false true true false true true false false false false false false false false false true true false false false true false false false false false false false false false true false false false true 76 0 true 283 true false false false false false false false false false false false false X 11 11 false false false false true true true true true false false true true true true true false true true false X RICK DEBEL 9734276244 50 OAKWOOD AVENUE NORTH HALEDON NJ 075082421 X DR RUTH KUDER EXECUTIVE DIRECTOR 60.0 8.0 X 233516 0 0 RICHARD DEBEL CHIEF FINANCIAL OFFICER 60.0 8.0 X 163690 0 0 Daniel Steven Cirone HIGH SCHOOL PRINCIPAL 25.0 0.0 X 126592 0 0 Maura Eileen Byrnes Dir. of Major & Planned gifts 25.0 0.0 X 121384 0 0 Jeffrey M Botbyl DIR. OF OPERATIONS/SECURITY 25.0 0.0 X 118466 0 0 George Max Harvell DIRECTOR 25.0 0.0 X 115598 0 0 Jessica Lagerveld human resources specialist 25.0 0.0 X 110721 0 0 Thomas G Dykhouse FORMER HEAD OF SCHOOL 40.0 0.0 X 105116 0 0 Jeremy Mulder President 4.0 0.0 X X 0 0 0 Steve Gorter Vice President 4.0 0.0 X X 0 0 0 Ryan Vogel Recording Secretary 4.0 0.0 X X 0 0 0 KENNETH RITSMA CORRESPONDING SECRETARY 4.0 10.0 X X 0 0 0 Bryan Kabot Treasurer 4.0 0.0 X X 0 0 0 NICHOLAS KUIKEN PAST PRESIDENT 4.0 0.0 X X 0 0 0 Dwayne Leegwater BOARD MEMBER 4.0 0.0 X 0 0 0 Stephen Lim BOARD MEMBER 4.0 0.0 X 0 0 0 Julie Patel BOARD MEMBER 4.0 0.0 X 0 0 0 Karen Vander Leest BOARD MEMBER 4.0 0.0 X 0 0 0 Marcus VanderWall BOARD MEMBER 4.0 0.0 X 0 0 0 1095083 0 0 15 true true false KV BUILDERS LLC 61 CHERYL HILLS DRIVE HAWTHORNE NJ 07506 RENOVATION 2781294 AB Cleaning Service 24 Springbrook Ave NORTH HALEDON NJ 07508 cleaning services 155651 2 3640989 3640989 TUITION AND FEES 611710 15246992 15246992 OTHER SCHOOL INCOME 611710 668275 668275 FOOD SERVICE INCOME 611710 151581 151581 TRANSPORTATION FEES 611710 41241 41241 16108089 303848 303848 0 0 353558 353558 0 353558 485909 29947 485909 29947 515856 515856 0 0 0 0 0 0 0 0 0 OTHER REVENUES - ELEMENTARY & MIDDLE SCH 900099 141757 141757 141757 21064097 16249846 0 819704 0 3344214 3344214 0 0 410235 353207 57028 0 8660991 7461079 1199912 440142 440142 769570 543560 226010 661241 661241 0 0 0 0 0 34459 34459 237024 237024 0 0 0 0 1014798 895274 119524 39954 31092 8862 0 0 402440 402440 0 737202 737202 207663 207663 ASSOCIATION EXPENSES 1035640 123424 912216 EDUCATIONAL SUPPLIES 997782 697495 300287 BAD DEBT EXPENSE 86988 86988 FOOD SERVICE EXPENSES 79813 79813 29934 29934 19190090 15811837 3378253 0 X 1067696 439059 69412 302494 186781 25000 366077 354590 0 0 0 0 1381223 1332570 0 11400 57721 46685 23060441 10787196 10743846 12273245 10012858 10541936 -1027863 -988545 0 0 0 0 976652 1170848 23834403 25509282 1367585 1484275 0 0 2770189 2931253 0 0 0 0 600000 600000 6079483 5824395 0 0 1575941 2345478 12393198 13185401 X 8919368 7921224 2521837 4402657 11441205 12323881 23834403 25509282 X 1874007 272389 -1278388 14668 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9890359 44468 912495 501165 10346157 8628882 209997 1513872 462392 9890359 7834099 237178 1024910 467305 8628882 8947182 237178 -921066 429195 7834099 7775783 575910 1443317 847828 8947182 0.77000 0.23000 false false 182000 182000 8518414 5173498 3344916 10803327 4179934 6623393 2034738 1433764 600974 1521962 1521962 12273245 0 LINE OF CREDIT 1490922 INTERCOMPANY PAYABLES 614983 OPERATING LEASE LIABILITY 149795 INTEREST RATE SWAP 89778 2345478 X PART V, LINE 4: THE INTENDED USES OF THE ECSA ENDOWMENT FUND IS LIMITED TO ANNUALLY SUPPORTING THE EDUCATIONAL MISSION OF EASTERN CHRISTIAN SCHOOL ASSOCIATION. PART X, LINE 2: ECSA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ECSA IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES THAT ARE NOT DIRECTLY RELATED TO ECSA'S TAX-EXEMPT PURPOSE ARE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ECSA HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED AUGUST 31, 2025 AND 2024. EAGLE HAS ELECTED TO BE TAXED AS A CORPORATION FOR FEDERAL AND STATE INCOME TAXES. Deferred taxes on Eagle are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences, operating loss, and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Eagle has net operating loss carryforwards of approximately $1,242,100 and $957,800 for federal and state income tax purposes, as of August 31, 2025 and 2024, respectively, that expire at various times through 2035 and are subject to certain limitations and statutory expiration periods. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Deferred income tax assets and liabilities for Eagle arise from temporary differences relating to operating losses and depreciation and amortization being reported for financial accounting and tax purposes in different periods. Long-term deferred tax assets are reported net of long-term deferred tax liabilities and are classified on the combined statements of financial position as other non-current assets (see Note 7 and 15). ECSA files income tax returns in the U.S. Federal jurisdiction, as well as in the New Jersey state jurisdiction. true true true true true true true false false false false false false false false false false true FORM 990, SCHEDULE E, LINE 3: POLICY IS PUBLICIZED AS PART OF PROMOTIONAL LITERATURE, IN PERSONAL INTERVIEWS WITH INTERESTED PARENTS, AND IN MEDIA PROMOTIONS. true TUITION ASSISTANCE 219 3227264 COST TUITION ASSISTANCE SCHOLARSHIPS 63 116950 COST SCHOLARSHIPS X X false false false false false false false false false DR RUTH KUDER EXECUTIVE DIRECTOR 233516 0 0 0 0 0 0 0 0 0 233516 0 0 0 RICHARD DEBEL CHIEF FINANCIAL OFFICER 163690 0 0 0 0 0 0 0 0 0 163690 0 0 0 Thomas G Dykhouse FORMER HEAD OF SCHOOL 105116 0 0 0 0 0 0 0 0 0 105116 0 0 0 BRUCE BALKEMA RELATIVE PRIVATE LOAN X 50000 50000 false true true JOHN BELANUS RELATIVE PRIVATE LOAN X 100000 100000 false true true TOM AND LINDA DYKHOUSE RELATIVE PRIVATE LOAN X 100000 100000 false true true GLENN BUSHOVEN RELATIVE PRIVATE LOAN X 100000 100000 false true true CYNTHIA VISBEEN RELATIVE PRIVATE LOAN X 100000 100000 false true true DAVID DYKHOUSE RELATIVE PRIVATE LOAN X 150000 150000 false true true 600000 Heather Nicole Debel Family Member of Rick Debel - Officer of Organization 46287 Wages false SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: (A) NAME OF PERSON: BRUCE BALKEMA (B) RELATIONSHIP WITH ORGANIZATION: RELATIVE TO OFFICER (C) PURPOSE OF LOAN: PRIVATE LOAN (A) NAME OF PERSON: JOHN BELANUS (B) RELATIONSHIP WITH ORGANIZATION: RELATIVE TO OFFICER (C) PURPOSE OF LOAN: PRIVATE LOAN (A) NAME OF PERSON: TOM AND LINDA DYKHOUSE (B) RELATIONSHIP WITH ORGANIZATION: RELATIVE TO OFFICER (C) PURPOSE OF LOAN: PRIVATE LOAN (A) NAME OF PERSON: GLENN BUSHOVEN (B) RELATIONSHIP WITH ORGANIZATION: RELATIVE TO OFFICER (C) PURPOSE OF LOAN: PRIVATE LOAN (A) NAME OF PERSON: CYNTHIA VISBEEN (B) RELATIONSHIP WITH ORGANIZATION: RELATIVE TO OFFICER (C) PURPOSE OF LOAN: PRIVATE LOAN (A) NAME OF PERSON: DAVID DYKHOUSE (B) RELATIONSHIP WITH ORGANIZATION: RELATIVE TO OFFICER (C) PURPOSE OF LOAN: PRIVATE LOAN FORM 990, PART VI, SECTION A, LINE 6: MEMBERS OF THE EASTERN CHRISTIAN SCHOOL ASSOCIATION MUST HOLD MEMBERSHIP IN A CHURCH OF REFORMED PERSUASION; SUBMIT TO THE REFORMED THEOLOGICAL STANDARDS AND GIVE ANNUALLY TO THE ASSOCIATION; ASSOCIATE MEMBERS OF THE ASSOCIATION DO NOT MEET THE REQUIREMENTS FOR MEMBERSHIP BUT ARE THE PARENT OF A STUDENT CURRENTLY ENROLLED IN EASTERN CHRISTIAN SCHOOL IN GRADES PRESCHOOL-12. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS OF THE ASSOCIATION ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION A, LINE 7B: MEMBERS OF THE ASSOCIATION AND ASSOCIATE MEMBERS OF THE ASSOCIATION MAY VOTE ON THE SCHOOL BUDGET AS RECOMMENDED ANNUALLY BY THE BOARD OF DIRECTORS. MEMBERS OF THE ASSOCIATION VOTE ANNUALLY ON A SLATE OF DIRECTORS AS NOMINATED BY THE BOARD OF DIRECTORS AND ALL RECOMMENDED CHANGES TO THE SCHOOL'S BYLAWS AS RECOMMENDED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE ASSOCIATION'S 990 WAS PROVIDED TO THE EXECUTIVE DIRECTOR FOR REVIEW WITH THE EXECUTIVE COMMITTEE OF THE SCHOOL BOARD. FORM 990, PART VI, SECTION B, LINE 12C: ALL PAYMENTS AND CONTRACTS ARE REVIEWED BY INDIVIDUALS WITH KNOWLEDGE OF OFFICER AND DIRECTOR RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE WAS DETERMINED THROUGH A BENCHMARKING PROCESS WITH REPRESENTATIVES FROM CHRISTIAN SCHOOL'S INTERNATIONAL (CESA). FORM 990, PART VI, SECTION C, LINE 19: GOVERNING DOCUMENTS ARE INCLUDED IN THE EASTERN CHRISTIAN SCHOOL ASSOCIATION POLICY MANUAL AND ARE AVAILABLE TO THE PUBLIC AT ITS ADMINISTRATIVE OFFICES. EASTERN CHRISTIAN SCHOOL'S CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC AT ITS ADMINISTRATIVE OFFICES. EASTERN CHRISTIAN SCHOOL'S FINANCIAL STATEMENTS ARE AVAILABLE AT THE SCHOOL'S ADMINISTRATIVE OFFICES AND ARE POSTED TO THE WEBSITE. FORM 990, PART XI, LINE 8: A PRIOR PERIOD ADJUSTMENT OF $1,278,388 WAS RECORDED TO RECONCILE THE ENDING BALANCE OF NET ASSETS. During the fiscal year, it was discovered that certain assets that were previously recorded under the Eastern Christian School should have been recorded under the net assets of the Foundation for the Eastern Christian School. FORM 990, PART XI, LINE 9: THE AMOUNT REPORTED AS OTHER CHANGES IN NET ASSETS OR FUND BALANCES INCLUDES AN UNREALIZED LOSS OF $14,668 RELATED TO INTEREST RATE SWAP CONTRACTS THAT REMAINED OUTSTANDING AS OF YEAR-END. THIS LOSS REFLECTS CHANGES IN THE FAIR VALUE OF THE SWAPS AND HAS NOT BEEN REALIZED THROUGH SALE, TERMINATION, OR SETTLEMENT. FORM 990, PART XII, LINE 2C: EASTERN CHRISTIAN SCHOOL ASSOCIATION HAS AN INDEPENDENT AUDIT COMMITTEE COMPRISED OF BOARD MEMBERS. THE COMMITTEE IS RESPONSIBLE TO OVERSEE THE AUDIT, REVIEW THE FINANCIAL STATEMENTS AND SELECT AN INDEPENDENT ACCOUNTANT. FOUNDATION FOR EASTERN CHRISTIAN SCHOOL 50 OAKWOOD AVENUE NORTH HALEDON NJ 07508 264337254 SUPPORT ECSA NJ 501(C)(3) LINE 12A, I NA false EAGLE SOLAR LLC 50 OAKWOOD AVENUE NORTH HALEDON NJ 07508 272871891 SOLAR ENERGY NJ NA C CORP 115264 357537 1.00000 false true false true true false false false false false true false false true true true false true false false FOUNDATION FOR THE EASTERN CHRISTIAN SCHOOL C 3640989 FMV PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST NAME OF RELATED ORGANIZATION: EAGLE SOLAR, LLC DIRECT CONTROLLING ENTITY: EASTERN CHRISTIAN SCHOOL ASSOCIATION