2024-05-09T16:19:04-05:00 2023-06-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2022-07-01 591109899 JUPITER CHRISTIAN SCHOOL INC JUPI 5617467800 700 S DELAWARE BLVD JUPITER FL 33458 DR SETH COHEN PRESIDENT 5617467800 2024-05-09 1 DR SETH COHEN XXX-XX-XXXX 0 RICHARD JUBACK P00630706 5617989988 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR SETH COHEN 700 S DELAWARE BLVD JUPITER FL 33458 19658624 0 X WWW.JUPITERCHRISTIAN.ORG X 1963 FL PRIVATE CHRISTIAN SCHOOL SERVING APPROXIMATELY 1,070 PRE-KINDERGARTEN THROUGH TWELFTH GRADE STUDENTS. 7 7 305 75 0 0 632871 1094942 17173361 17424017 1990 5243 124073 366908 17932295 18891110 3063936 3300198 0 0 9235705 10641822 0 0 127397 5274556 5261398 17574197 19203418 358098 -312308 20439224 21010134 15465344 15885002 4973880 5125132 X PROVIDE CHRISTIAN EDUCATION FOR PRE-SCHOOL THROUGH TWELFTH GRADE STUDENTS. 0 0 13898852 3300198 17482445 JUPITER CHRISTIAN SCHOOL PROVIDES EXCELLENCE IN CHRISTIAN EDUCATION FOR APPROXIMATELY 1,070 PRESCHOOL THROUGH 12TH GRADE STUDENTS ACROSS 3 CAMPUS LOCATIONS THROUGHOUT JUPITER WITH A MISSION OF EXCELLENCE IN TEACHING THE MIND, REACHING THE HEART, AND INSPIRING SERVANT LEADERS WHO ARE IMPACTING THE WORLD FOR JESUS CHRIST. JUPITER CHRISTIAN SCHOOL IS ACCREDITED BY ACSI AND OFFERS UNIQUE PROGRAMMING AND SUPPORT THROUGH COLLEGE PREPARATORY COURSEWORK IN PARTNERSHIP WITH PALM BEACH ATLANTIC UNIVERSITY. JCS PROVIDES A PATHWAYS PROGRAM THAT CONNECTS STUDENTS WITH CURRICULAR OPPORTUNITIES AND MENTORING RELATIONSHIPS THROUGH BUSINESS & ENTREPRENEURSHIP, MEDICAL PROFESSIONS, COMPUTER SCIENCE, FINE ARTS, COMMUNICATIONS, AND MINISTRY LEADERSHIP. JCS OFFERS A ROBUST LEARNING SERVICES PROGRAM THAT IMPLEMENTS A MULTI-TIERED SYSTEM OF SUPPORT (MTSS) AND COMPREHENSIVE LEARNING SERVICES THAT EMPOWER STUDENTS TO REACH NEW HEIGHTS IN ACADEMIC ACHIEVEMENT AND HOLISTIC DEVELOPMENT. 13898852 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 42 0 305 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CAITLIN FARMER CFO 5617467800 700 S DELAWARE BLVD JUPITER FL 33458 DONALD BARNES CHAIRMAN 1.00 X X 0 0 0 RENE A ESPINAL VICE CHAIRMAN 1.00 X X 0 0 0 KIMBERLY LAGUE SECRETARY 1.00 X X 0 0 0 MARK MESTROVICH TREASURER 1.00 X X 0 0 0 BRENTON HOOD DIRECTOR 1.00 X 0 0 0 COURTNEY LAMASNEY DIRECTOR 1.00 X 0 0 0 CHRIS DYER DIRECTOR 1.00 X 0 0 0 SETH COHEN PRESIDENT 40.00 X 201222 0 12586 SUSAN RIVERA-MURPHY CHIEF ACADEMIC OFFICER 40.00 X 102962 0 7610 304184 0 20196 2 0 1 0 SHAMROCK FLOORING CONTRACTORS LLC 1650 LATHAM ROAD WEST PALM BEACH FL 33409 FLOORING CONTRACTOR 289038 CAPIN CROUSE LLP 345 MASSACHUSETTS AVENUE SUITE 300 INDIANAPOLIS IN 46204 ACCOUNTING SERVICES 223338 2 371712 723230 32434 1094942 TUITION AND REGISTRATION 611110 16574574 16574574 AUXILIARY SERVICES 611110 849443 849443 17424017 5243 5243 79160 0 79160 79160 79160 593873 285393 308480 308480 419917 482121 -62204 -62204 MISCELLANEOUS 611110 41472 41472 41472 18891110 17482445 0 313723 3300198 3300198 352566 352566 8486520 5798811 2687709 169382 111122 58260 1005337 659543 345794 628017 412006 216011 264527 264527 175907 25611 150296 33151 33151 174098 174098 333074 333074 821361 649026 172335 108061 28533 79528 586318 527687 58631 891949 802756 89193 268686 241817 26869 CLASSROOM AND PROGRAM E 660943 660943 ACTIVITIES AND STUDENT 640994 639525 1469 PUBLIC & DONOR RELATION 125928 125928 BANK CHARGES 77053 77053 99348 41274 58074 19203418 13898852 5177169 127397 2251587 1622050 10918 69030 301400 330057 26677527 9714758 17107271 16962769 218357 240753 522746 964765 26945 820710 20439224 21010134 1252400 683843 1640095 2351527 6458078 6116591 6114771 5926731 0 806310 15465344 15885002 X 4659589 4747341 314291 377791 4973880 5125132 20439224 21010134 -312308 463560 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3265596 3265596 20297311 7249117 13048194 2328867 1967828 361039 785753 497813 287940 16962769 RIGHT-OF-USE - FINANCE LEASE 170145 RIGHT-OF-USE - OPERATING LEASE 636165 806310 X 16536593 463560 482121 945681 15590912 3300198 3300198 18891110 16385341 482121 482121 15903220 3300198 3300198 19203418 PART X, LINE 2: THE SCHOOL IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE SCHOOL IS REQUIRED TO OPERATE IN CONFORMITY WITH THE PROVISIONS OF THE IRC TO MAINTAIN ITS EXEMPT STATUS. MANAGEMENT ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. BASED ON ITS EVALUATION, MANAGEMENT DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2023 OR 2022. THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 482,121. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 3,300,198. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 482,121. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 3,300,198. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THROUGH LOCAL NEWSPAPERS AND OTHER ADVERTISING, THE SCHOOL IS AN INDEPENDENT, NONDENOMINATIONAL SCHOOL WHICH ADMITS STUDENTS OF ANY RACE, COLOR OR NATIONAL/ETHNIC ORIGIN. GALA 322989 322989 134115 CLAY SHOOT 148113 148113 75012 2 122771 122771 76266 593873 593873 285393 285393 308480 1 FINANCIAL AID/REMISSION SCHOLARSHIP 323 3300198 COST OF ATTENDANCE PART I, LINE 2: JUPITER CHRISTIAN SCHOOL HAS A LIMITED AMOUNT OF FUNDS ALLOCATED FOR FAMILIES IN NEED. ONCE A STUDENTS COMPLETED APPLICATION IS SUBMITTED AND REVIEWED FOR ACADEMIC ELIGIBILITY, THE ADMISSIONS DEPARTMENT WILL PROVIDE THE NECESSARY MATERIALS TO SUBMIT FOR AID WITH AN INDEPENDENT ASSESSMENT PROGRAM. X X 0 0 0 0 0 0 0 0 0 SETH COHEN PRESIDENT 201222 0 0 0 0 0 9521 0 3065 0 213808 0 0 0 A SUNTRUST BANK 2011-05-09 10050000 TO REFINANCE CONSTRUCTION LOAN AND CONSOLIDATE DEBT 0 0 0 A 10050000 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 SUNTRUST BANK 10.000000000000 0 0 0 0 0 A 0 SARAH COHEN RELATED TO CEO SETH COHEN / EMPLOYEE OF THE ORGANIZATION 62473 EMPLOYEE COMPENSATION. 0 X TRAVEL 4 16250 FMV X DINING & ENTERTAINMENT 3 13400 FMV X SCHOOL SUPPLIES 921 2784 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO ALL DIRECTORS FOR THEIR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS AND ENFORCED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES COMPENSATION POLICY USING COMPARIBILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION INFORMATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON RECEIPT OF A WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE SCHOOL OVERSIGHT POLICY HAS NOT CHANGED.