2024-05-15T10:32:47-05:00 2023-06-30 341599718 CARD PALMER SIBBISON & CO 4545 HINCKLEY PARKWAY CLEVELAND OH 441096009 990 2022-07-01 341196802 OPEN DOOR CHRISTIAN SCHOOLS INC OPEN 4403226386 8287 W RIDGE RD ELYRIA OH 44035 DENVER DANIEL PRESIDENT 4403226386 2024-05-15 1 DENVER DANIEL 999009999 0 KATELYN M DIGIANTONIO CPA P01444067 2166216100 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENVER DANIEL 8287 W RIDGE RD ELYRIA OH 44035 14192291 0 X WWW.ODCS.ORG X 1976 OH AS A SCHOOL DEDICATED TO EXCELLENCE FOR HIS KINGDOM, OUR MISSION IS EQUIPPING DISCIPLES THROUGH EXEMPLARY EDUCATION. 12 10 125 175 0 0 674552 8477297 5021155 5609272 -2461 -10 102799 85775 5796045 14172334 0 0 0 0 3630228 4276335 0 0 278443 1717966 2533862 5348194 6810197 447851 7362137 2187549 10308672 450459 1209445 1737090 9099227 AS A SCHOOL DEDICATED TO EXCELLENCE FOR HIS KINGDOM, OUR MISSION IS EQUIPPING DISCIPLES THROUGH EXEMPLARY EDUCATION. 0 0 5176171 5609272 OPEN DOOR CHRISTIAN SCHOOLS (ODCS) IS A PREMIER CO-EDUCATIONAL, COLLEGE PREPARATORY SCHOOL SERVING CHRISTIAN FAMILIES IN NORTHERN OHIO. ODCS IS THE LARGEST CHRISTIAN SCHOOL BETWEEN CLEVELAND AND TOLEDO, DRAWING STUDENTS FROM OVER 100 DIFFERENT CHURCHES OF VARIOUS DENOMINATIONS. THE MISSION IS TO EQUIP DISCIPLES THROUGH EXEMPLARY EDUCATION. THERE WERE 706 STUDENTS ENROLLED AT THE END OF THE SCHOOL YEAR. 5176171 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 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 1 0 0 0 1 31 0 1 125 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 10 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X SUSAN SCHRODT 4403226386 8287 W RIDGE RD ELYRIA OH 44035 X SCOTT GIESBRECHT BOARD CHAIRMAN 2.00 X 0 0 0 JENNY MCCLAIN BOARD MEMBER 2.00 X 0 0 0 ROBERT BROOKS BOARD MEMBER 1.00 X 1452 0 2284 BRIAN GEVRY BOARD MEMBER 0.50 X 0 0 0 TODD WRIGHT BOARD MEMBER 3.00 2.00 X 1500 0 0 JOE FLINNER BOARD MEMBER 1.50 X 0 0 0 KEVIN HOPKINS BOARD VICE CHAIRMAN 3.00 X 0 0 0 JOEL BAKER BOARD MEMBER 3.00 X 2795 0 6000 DAVE ECK BOARD MEMBER 5.00 X 3969 0 1500 AMANDA REASER BOARD MEMBER 2.00 X 0 0 0 JONATHAN ABDUL BOARD PASTOR'S REP AND BOARD SECRETARY 1.00 60.00 X 0 0 6218 MARK GEISSBAUER BOARD PASTOR'S REP 1.00 60.00 X 0 0 0 DENVER DANIEL PRESIDENT 55.00 X 93966 0 24167 SUSAN SCHRODT DIRECTOR OF FINANCE 54.00 X 93246 0 17470 196928 0 57639 0 0 0 0 ANTHEM BCBS PO BOX 645438 CINCINNATI OH 45264 HEALTH INSURANCE 627704 CHURCH OF THE OPEN DOOR 43275 TELEGRAPH RD ELYRIA OH 44035 UTILITY, INSURANCE, & OTHER REIMBURSEMEN 374276 CUSTOM CLEANING SERVICES BY HORTON 305 ARTINO ST MPO BOX 0147 OBERLIN OH 44074 CLEANING SERVICES 122767 3 1485780 6991517 6418958 8477297 TUITION/REGISTRATION 611110 4858035 4858035 STUDENT FEES & OTHER 611110 340782 340782 STATE GOVERNMENT 611110 280581 280581 BOOSTER/STUDENT ACTIV 611110 129874 129874 5609272 -10 -10 105732 19957 85775 85775 14172334 5609272 0 85765 275467 24126 188487 62854 3151249 2635192 426910 89147 614050 526323 69108 18619 235569 193834 37796 3939 2500 2500 6750 6750 313882 42948 233094 37840 41436 50 41358 28 174548 108435 58044 8069 75770 41622 17391 16757 440049 345794 77309 16946 91843 90976 218 649 28678 22369 5162 1147 254295 198350 45773 10172 47559 37096 8561 1902 TUITION ASSISTANCE 435104 435104 STUDENT ACTIV/BOOSTERS 144451 144451 EQUIPMENT 117736 76625 41111 LUNCHROOM FOOD/SUPPLIES 86199 86199 273062 166677 96011 10374 6810197 5176171 1355583 278443 218767 50267 402138 159128 106200 593446 2100242 33974 113507 8337559 653973 582378 7683586 250646 121527 0 80415 2187549 10308672 194760 351822 255699 48091 723898 0 85634 450459 1209445 X 1327472 8714049 409618 385178 1737090 9099227 2187549 10308672 7362137 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 683109 683109 7221207 408618 6812589 433243 245355 187888 7683586 OPERATING LEASE LIABILITIES 85634 85634 X 15393302 1220968 1220968 14172334 0 14172334 8031165 1220968 1220968 6810197 0 6810197 PART X, LINE 2: THE SCHOOL HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION, REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE SCHOOL'S INCOME TAX RETURNS. AS OF JUNE 30, 2023, THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE SCHOOL'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023. IN EVALUATING THE SCHOOL'S TAX POSITION, FUTURE TAXABLE INCOME, THE REVERSAL OF TEMPORARY DIFFERENCES, PROVISIONS AND ACCRUALS, TAX LAW INTERPRETATIONS, AND TAX PLANNING STRATEGIES ARE CONSIDERED. PART XI, LINE 2D - OTHER ADJUSTMENTS: AUXILIARY FUNDING 672,911. INDIRECT GRANTS 528,100. DIRECT EXPENSES OF FUNDRAISING EVENTS 19,957. PART XII, LINE 2D - OTHER ADJUSTMENTS: AUXILIARY FUNDING 672,911. INDIRECT GRANTS 528,100. DIRECT EXPENSES OF FUNDRAISING EVENTS 19,957. 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 POLICY IS STATED IN THE PRIMARY ADVERTISING BROCHURES AND ITEMS GIVEN TO PROSPECTIVE STUDENTS. ADDITIONALLY, THE NON-DISCRIMINATORY POLICY IS INCLUDED ON THE SCHOOL'S HOMEPAGE OF ITS WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL ANNUALLY RECEIVES ADMINISTRATIVE, AUXILIARY AND OTHER GRANT FUNDING FROM THE STATE OF OHIO THROUGH THE ELYRIA CITY SCHOOLS DISTRICT. ADMINISTRATIVE FUNDING IN THE AMOUNT OF $280,581 IS RECEIVED IN THE FORM OF CASH PAYMENTS. AUXILIARY FUNDING IN THE AMOUNT OF $672,911 IS RECEIVED IN THE FORM OF TEACHING MATERIALS, STUDENT DEVICES AND SERVICES PAID BY THE ELYRIA CITY SCHOOLS DISTRICT ON BEHALF OF OPEN DOOR CHRISTIAN SCHOOLS. IN ADDITION, FOUR OTHER FEDERAL AND STATE GRANTS IN THE TOTAL AMOUNT OF $528,100 WERE RECEIVED THROUGH THE ELYRIA CITY SCHOOL DISTRICT AND THE EDUCATIONAL SERVICE CENTER OF LORAIN COUNTY. PLANT SALE 72207 72207 3818 GOLF OUTING 30408 30408 5698 9086 1 3117 3117 1355 105732 105732 5698 14259 19957 85775 CHURCH OF THE OPEN DOOR EMPLOYER OF BOARD MEMBERS JONATHAN ABDUL AND MARK GEISSBAUER MORTGAGE ON BUILDING X 795220 695220 0 1 1 CHURCH OF THE OPEN DOOR EMPLOYER OF BOARD MEMBERS JONATHAN ABDUL AND MARK GEISSBAUER ACCRUED INTEREST ON MORTGAGE X 28678 28678 0 1 1 723898 JESSICA SCHRODT DAUGHTER OF EMPLOYEE AND OFFICER SUSAN SCHRODT 6025 TUITION DISCOUNT AND ASSISTANCE STANDARD AVAILABLE TUITION DISCOUNT AND ASSISTANCE JAYSON BENDIK EMPLOYEE AND MEMBER OF SCHOLARSHIP AWARD COMMITTEE 21592 TUITION DISCOUNT STANDARD AVAILABLE TUITION DISCOUNT JEREMY GROVE EMPLOYEE AND MEMBER OF SCHOLARSHIP AWARD COMMITTEE 8440 TUITION DISCOUNT STANDARD AVAILABLE TUITION DISCOUNT EMILY HAWKS EMPLOYEE AND MEMBER OF SCHOLARSHIP AWARD COMMITTEE 5055 TUITION DISCOUNT STANDARD AVAILABLE TUITION DISCOUNT HAILEY BAKER DAUGHTER OF BOARD MEMBER JOEL BAKER 500 ATHLETIC SCHOLARSHIP AWARD ANNUAL SENIOR AWARD IAN ECK SON OF BOARD MEMBER DAVE ECK 500 ATHLETIC SCHOLARSHIP AWARD ANNUAL SENIOR AWARD MIKE AND YVONNE PENTZ SUBSTANTIAL CONTRIBUTOR 12174 TUITION DISCOUNT STANDARD AVAILABLE TUITION DISCOUNT DAWN DANIEL EMPLOYEE AND PRESIDENT'S SPOUSE 35661 SALARY AND BENEFITS 0 WENDI PHILLIPS EMPLOYEE AND SISTER OF BOARD MEMBER KEVIN HOPKINS 20840 EMPLOYEE COMPENSATION 0 CHURCH OF THE OPEN DOOR EMPLOYER OF BOARD MEMBERS JONATHAN ABDUL AND MARK GEISSBAUER 6688334 UTILITY AND OTHER REIMBURSEMENTS ($175,076), CONTRIBUTION TO VALUE CAMPUS PURCHASE ($6,208,478), CONTRIBUTION OF IMPUTED INTEREST FOR 0% MORTGAGE ($204,780), PRINCIPAL PAYMENTS ON MORTGAGE ($100,000) 0 DENNY REASER SPOUSE OF BOARD MEMBER AMANDA REASER 2795 COACHING COMPENSATION 0 X 1 50053 AVERAGE VALUE X 1 6208478 FMV X IMPUTED INTEREST ON 0% MORTGAGE PAYABLE 1 204780 AMORTIZATION TABLE X EQUIPMENT 1 5700 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - BOARD MEMBER SCOTT GIESBRECHT'S SPOUSE IS A SISTER TO BOARD MEMBER KEVIN HOPKINS' SPOUSE. FORM 990, PART VI, SECTION B, LINE 11B NO SCHOOL BOARD REVIEW WILL BE CONDUCTED THIS YEAR DUE TO THE TIMING OF THE PREPARATION OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE CONFLICT OF INTEREST POLICY AND CONFLICT OF INTEREST QUESTIONNAIRE IS DISTRIBUTED TO STAFF, BOARD MEMBERS AND SIGNIFICANT VOLUNTEERS. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE DIRECTOR OF FINANCE WHO INFORMS THE PREIDENT AND SCHOOL BOARD OF ANY RELEVANT CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 UPON SCHEDULING AN APPOINTMENT WITH THE SCHOOL'S DIRECTOR OF FINANCE, COPIES OF THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE FOR INSPECTION ONSITE AT THE SCHOOL'S LOCATION. FORM 990, PART VI, LINE 1B: NON-INDEPENDENT VOTING MEMBERS - BOARD MEMBERS JONATHAN ABDUL AND MARK GEISSBAUER SERVE ON THE GOVERNING BOARD AS THE PASTOR'S REPRESENTATIVES FROM CHURCH OF THE OPEN DOOR, THEIR EMPLOYER AND A RELATED ORGANIZATION TO THE SCHOOL. FORM 990, PART VII, LINE 1A, E AND F: OF THE INDIVIDUALS LISTED IN SECTION A OF PART VII, JONATHAN ABDUL AND MARK GEISSBAUER RECEIVED COMPENSATION AND BENEFITS FROM CHURCH OF THE OPEN DOOR, A RELATED ORGANIZATION. THE AMOUNT OF THE COMPENSATION AND BENEFITS WAS NOT OBTAINED. CHURCH OF THE OPEN DOOR 43275 TELEGRAPH ROAD ELYRIA OH 44035 340768859 CHRISTIAN CHURCH OH 501(C)(3) LINE 1 N/A 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 CHURCH OF THE OPEN DOOR N 48910 ACTUAL EXPENSED - ACCRUAL BASIS CHURCH OF THE OPEN DOOR P 126166 ACTUAL EXPENSED - ACCRUAL BASIS CHURCH OF THE OPEN DOOR S 41360 ACTUAL RECEIVED - ACCRUAL BASIS CHURCH OF THE OPEN DOOR C 6413258 NONCASH CONTRIBUTIONS - ACCRUAL CHURCH OF THE OPEN DOOR E 695220 MORTGAGE AT 0% INTEREST AT PV CHURCH OF THE OPEN DOOR R 100000 ACTUAL MORTGAGE PAYMENT - ACCRUAL CHURCH OF THE OPEN DOOR Q 19433 ACTUAL EXP REIMB - ACCRUAL BASIS