2024-01-17T15:26:19-06:00 2023-06-30 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2022-07-01 231501815 CHRISTIAN SCHOOL ASSOCIATION OF YORK INC CHRI 7177676842 907 GREENBRIAR RD YORK PA 17404 RONALD ANDREW BELL SUPERINTENDENT 7177676842 2024-01-16 1 RONALD ANDREW BELL 999009999 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2024-01-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RONALD ANDREW BELL 907 GREENBRIAR RD YORK PA 17404 5145104 0 X WWW.CSYONLINE.COM X 1955 PA PROVIDE QUALITY CHRIST-CENTERED EDUCATION FOR CHILDREN GRADES PRE-SCHOOL THROUGH 12TH GRADE. 9 9 105 300 0 0 1491614 1159751 2967070 3708673 -145384 14859 95241 209666 4408541 5092949 730658 980428 0 0 2012386 2510348 0 0 62100 791972 907210 3535016 4397986 873525 694963 4159467 4497248 3431303 3074121 728164 1423127 X EQUIPPING STUDENTS THROUGH ACADEMIC RIGOR AND UNCOMPROMISING BIBLICAL TRUTH TO IMPACT THE WORLD FOR CHRIST. 0 0 3901158 980428 3712777 CHRISTIAN SCHOOL OF YORK IS DEDICATED TO THE PURPOSE OF PREPARING STUDENTS TO MAKE JESUS CHRIST PRE-EMINENT IN THEIR EDUCATIONAL EXPERIENCES, SPIRITUAL MATURITY AND CIVIL AND SOCIAL RESPONSIBILITIES. CHRISTIAN SCHOOL OF YORK HAS DUAL ACCREDITATION BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL AND MIDDLE STATES ASSOCIATION. THIS DUAL ACCREDITATION IS HIGHLY RECOGNIZED BY COLLEGES AND UNIVERSITIES, MEETING OR SUPASSING THEIR ACCEPTANCE STANDARDS. WE OFFER A STUDENT SERVICES CENTER AND RESOURCE ROOM TO ASSIST CHILDREN WITH LEARNING CHALLENGES. OUR FACILITY CONSISTS OF 40 FULL-TIME TEACHERS AND 1 PART-TIME TEACHER. TEACHERS ARE CERTIFIED BY THE ASSOCIATION OF CHIRSTIAN SCHOOLS INTERNATIONAL. 13 OF OUR TEACHERS HAVE MASTERS DEGREES AND SEVERAL OTHERS ARE IN THE PROCESS OF EARNING MASTERS DEGREES. OUR DIRECTOR OF ACADEMICS HAS COMPLETED THEIR DOCTORATE DEGREE. TOTAL ENROLLMENT IS CURRENTLY 490 STUDENTS. THE CURRENT YEAR SENIOR CLASS GRADUATED 12 STUDENTS. 3901158 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 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 11 0 1 105 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 PA X ALYSSA ALLEN 7177676842 907 GREENBRIAR RD YORK PA 17404 PAUL SCHWANE PRESIDENT 4.00 X X 0 0 0 ERIC TYLER VICE PRESIDENT 2.00 X X 0 0 0 MATT THOMSON TREASURER 3.00 X X 0 0 0 LEAH MILLER SECRETARY 4.00 X X 0 0 0 ANDREW BLACKSTONE TRUSTEE 4.00 X 0 0 0 NAOMI BROWN TRUSTEE (LEFT 9/1/22) 3.00 X 0 0 0 DANIELLE FLICKINGER TRUSTEE (START 7/1/22) 3.00 X 0 0 0 KYLE HAWKINS TRUSTEE 3.00 X 0 0 0 DAVID GILBERT TRUSTEE 3.00 X 0 0 0 JULIE ROSENAU TRUSTEE (START 9/1/22) 3.00 X 0 0 0 R ANDREW BELL SUPERINTENDENT 50.00 X 76000 0 0 76000 0 0 0 0 0 0 0 56358 164629 938764 89891 1159751 TUITION 611600 3587164 3587164 KITCHEN INCOME 722210 101627 101627 TRANSPORTATION 485000 19882 19882 3708673 17323 17323 4488 384 4104 4104 4104 1000 3464 -2464 -2464 -2464 64781 56358 48307 16474 16474 MISCELLANEOUS 900099 189088 189088 189088 5092949 3712777 0 220421 980428 980428 82651 71787 9277 1587 2171500 1885312 244391 41797 85051 77679 6295 1077 171146 156315 12666 2165 305 305 20640 20640 8164 8164 18075 11351 6724 26949 26949 14437 12385 2052 193064 167619 21729 3716 31212 31212 7753 7153 600 49733 733 49000 220993 191867 24872 4254 40535 35193 4562 780 ATHLETICS 83972 83972 KITCHEN 64344 64344 TEXTBOOKS 62002 62002 OTHER STUDENT PROGRAMS 15803 15803 49229 46003 3226 4397986 3901158 434728 62100 300 300 1525427 1662165 75662 6680 8956 4300 26866 25860 6383511 3773984 2520473 2609527 1783 166243 0 22173 4159467 4497248 437769 317804 173307 149105 2800000 2600000 20227 7212 3431303 3074121 X 672089 1312276 56075 110851 728164 1423127 4159467 4497248 694963 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37938 28275 331 66544 1783 36155 37938 1783 1783 1783 1783 1783 1783 0.00000 0.96870 0.03130 0 0 44000 44000 4556600 2923027 1633573 849584 270825 578759 729449 533131 196318 203878 47001 156877 2609527 CAPITAL LEASE 7212 7212 X 4161212 48691 48691 4112521 980428 980428 5092949 3466249 48691 48691 3417558 980428 980428 4397986 PART V, LINE 4: UNLESS SPECIFICALLY DEFINED BY A DONOR-RESTRICTION THE SCHOOL USES ENDOWMENT FUNDS FOR APPROPRIATE EXPENDITURES FOR THE SCHOOL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED IN RELEVANT STATE LAW. PART X, LINE 2: THE SCHOOL IS A NOT-FOR-PROFIT ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM INCOME TAXES ON RELATED ACTIVITIES PURSUANT TO 509(A) OF THE CODE. IN ADDITION, THE SCHOOL WAS ORGANIZED UNDER THE PENNSYLVANIA NON-PROFIT CORPORATION LAW AND IS EXEMPT FROM STATE INCOME TAXES. U.S GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE US FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 48,307. RENTAL EXPENSES 384. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES 980,428. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 48,307. RENTAL EXPENSES 384. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES 980,428. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PUBLICIZED THROUGH BROCHURES, NEWSPAPERS, AND OTHER LITERATURE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES A TEXTBOOK SUBSIDY FROM THE PA DEPARTMENT OF EDUCATION WHICH MAY BE USED ON ANY NON-RELIGIOUS CONTENT TEXTBOOKS. AUTUMN SPLENDOR/AUCTION 48445 22767 25678 22767 637 1087 2753 GOLF EVENT 36089 22702 13387 10287 3100 2528 3 22900 10888 12012 144 366 107434 56357 51077 22911 10924 4187 5647 43669 7408 1 SCHOLARSHIPS / TUITION DISCOUNTS 276 980428 FMV FINANCIAL AID PART I, LINE 2: CHRISTIAN SCHOOL OF YORK ENCOURAGES ALL FAMILIES TO USE THE SMART AID FINANCIAL ANALYSIS GROUP TO DETERMINE ELIGIBILITY FOR FINANCIAL "NEEDS-BASED" AID. FAMILIES UPLOAD FINANCIAL INFORMATION FROM THE PREVIOUS TAX YEAR, EVALUATION OCCURS, AND CHRISTIAN SCHOOL OF YORK IS PROVIDED A FAMILY REPORT WHICH PROVIDES A DETERMINATION BASED ON ALLOWED EDUCATIONAL EXPENSE, HOUSEHOLD CONTRIBUTION TO EDUCATION, AND CALCULATED STUDENT NEED IN DOLLARS. CHRISTIAN SCHOOL OF YORK HAS AN INTERNAL, SECOND STEP WHICH PERMITS FAMILIES TO MAKE AN APPEAL FOR ADDITIONAL AID IF EXTENUATING FINANCIAL CIRCUMSTANCES EXIST THAT ARE NOT CAPTURED DURING THE SMART AID PROCESS. X PROPERTY AND EQUIPMENT 61 61266 FMV X AUCTION ITEMS 0 22767 FMV X FIRST AID SUPPLIES 14 5858 FMV 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUALS AND FAMILIES THAT ENROLL CHILD(REN) IN THE SCHOOL WILL BE ADMITTED AS AN ASSOCIATION MEMBER ONCE THE CHILD(REN) ARE ACCEPTED THROUGH THE ADMINISTRATIVE PROCESS. ALL OTHER APPLICATIONS FOR MEMBERSHIP IN THE ASSOCIATION SHALL BE SUBMITTED TO THE ADMINISTRATION FOR APPROVAL AND REFERRED BY THE HEADMASTER, WITH HIS OR HER RECOMMENDATIONS, TO THE BOARD OF TRUSTEES FOR FINAL ACTION. QUALIFICATIONS - MEMBERS IN THE ASSOCIATION SHALL: (1) BE 18 YEARS OF AGE OR OLDER; AND (2) PAY ANNUAL DUES AS ESTABLISHED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A VOTING. ALL MEMBERS ARE ENTITLED TO VOTE AT ANY MEETING OF THE ASSOCIATION, EXCEPT AS OUTLINED IN SECTION 4.04 OF THESE BY-LAWS. VOTING MAY BE BY ANY REASONABLE MEANS DETERMINED BY THE BOARD OF TRUSTEES. EVERY MEMBER SHALL BE ENTITLED TO ONE (I) VOTE. THERE SHALL BE NO VOTING BY PROXY. NO MEMBER MAY ASSIGN OR OTHERWISE TRANSFER HIS VOTE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. COMMITTEE ACTIONS MUST BE APPROVED BY THE BOARD OF TRUSTEES AND VOTES ARE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE CFO & SUPERINTENDENT REVIEW THE FORM 990 AND PROVIDE DRAFTS TO THE BOARD OF TRUSTEES FOR REVIEW BEFORE THE FORM IS FILED. THE BOARD IS ALLOWED A PERIOD OF TIME TO RESPOND WITH COMMENTS AND/OR QUESTIONS. THE BOARD THEN VOTES TO APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO MEMBERS OF THE BOARD OF TRUSTEES AND ANY MEMBER OF THE CHRISTIAN SCHOOL OF YORK ADMINISTRATION. INTERESTED DIRECTORS OR OFFICERS, WHO KNOW THAT A CONFLICT MAY EXIST, MUST INFORM THE REST OF THE BOARD OF TRUSTEES OF THAT POSSIBILITY. THE DIRECTOR OR OFFICER MUST DISCLOSE ALL OF THE FACTS AND CIRCUMSTANCES SO THAT THE BOARD OF TRUSTEES MAY DETERMINE WHETHER OR NOT A CONFLICT DOES IN FACT EXIST. INTERESTED DIRECTORS AND OFFICERS MUST REMOVE THEMSELVES FROM THE DISCUSSION SO THAT THEIR PRESENCE DOES NOT INHIBIT THE BOARD FROM A FULL DISCUSSION. INTERESTED PERSONS ARE REMOVED FROM THE BOARDROOM AS A DECISION IS MADE. ANY DISSENTING VOTE IS NOTED FOR THE RECORD. THE TRANSACTION IS FULLY DOCUMENTED SO THAT THE DECISION, AND ALL CONSIDERATIONS, MAY BE SHARED WITH ANYONE WHO QUESTIONS THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 OFFICERS ARE BOARD MEMBERS WHO ARE NOT PAID. KEY EMPLOYEE - RONALD ANDREW BELL, SUPERINTENDENT - REVIEW OF COMPARABLE SIZE SCHOOL'S COMPENSATION LEVEL DONE THROUGH ACSI ACCREDITATION AGENCY AND ASSESSED STANDARD OF LIVING INCREASES. BOARD VOTES TO GIVE ANY COMPENSATION INCREASES OR BONUSES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD SUBCOMMITTEE FOR AUDIT AND FINANCES ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.