2024-05-13T09:55:36-05:00 2023-06-30 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2022-07-01 862425049 COLE VALLEY CHRISTIAN SCHOOLS INC COLE 2089471212 200 E CARLTON AVE MERIDIAN ID 83642 BRET MOEHLMANN CFO 2089471212 2024-05-01 1 BRET MOEHLMANN 999009999 0 BRYCE MORRISON P02154746 2083338965 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRET MOEHLMANN 200 E CARLTON AVE MERIDIAN ID 83642 15707648 0 X WWW.COLEVALLEYCHRISTIAN.ORG X 2021 ID PARTNERING WITH CHRISTIAN FAMILIES TO SHEPHERD AND CHALLENGE STUDENTS TOWARD THEIR INDIVIDUAL POTENTIAL TO IMPACT THE WORLD FOR JESUS CHRIST. THE ONLY REASON WE EXIST IS TO SERVE JESUS CHRIST BY DEVELOPING THE PERSON THROUGH A CHRIST CENTERED EDUCATION. 8 6 276 200 0 0 3739484 3187733 10085211 11552878 30249 99242 409142 647634 14264086 15487487 0 4500 0 0 7147837 8294539 0 0 217968 3583918 4315208 10731755 12614247 3532331 2873240 13026685 16546244 5711630 6357949 7315055 10188295 PARTNERING WITH CHRISTIAN FAMILIES TO SHEPHERD AND CHALLENGE STUDENTS TOWARD THEIR INDIVIDUAL POTENTIAL TO IMPACT THE WORLD FOR JESUS CHRIST. 0 0 10443929 4500 10618473 CLASSROOM INSTRUCTION OCCURS AT ONE OF 2 CAMPUS LOCATIONS. THE ELEMENTARY CAMPUS IS IN BOISE, IDAHO AND HOSTS GRADES PRESCHOOL THROUGH GRADE 6. THE SECONDARY CAMPUS IS IN MERIDIAN, IDAHO AND SERVES GRADES 7-12. CLASSES ARE TAUGHT BY QUALIFIED TEACHERS THAT ARE CERTIFIED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL (ACSI). MANY ARE ALSO STATE CERTIFIED. 548114 934405 ATHLETICS IS CENTRAL TO THE SCHOOL'S MISSION OF SHEPHERDING AND CHALLENGING THE WHOLE PERSON. OUR EXEMPT PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED IS TO ESTABLISH, MAINTAIN, PROMOTE, AND OPERATE A CHRISTIAN SCHOOL THAT IS CHARITABLE, RELIGIOUS AND EDUCATIONAL. THE SCHOOL VIEWS ATHLETICS AS A CRITICAL EDUCATIONAL COMPONENT THAT ALLOWS THE STUDENT TO LEARN REAL-LIFE LESSONS AND APPLY BIBLICAL TRUTH AS THEY WORK IN A TEAM ENVIRONMENT. PRACTICES AND GAMES ARE CONDUCTED AT OUR 2 CAMPUS LOCATIONS AND OTHER LOCAL SCHOOLS. THE SCHOOL HIRES QUALIFIED COACHES TO RUN THE PROGRAMS AND THE OVERALL PROGRAM IS MANAGED BY AN ATHLETIC DIRECTOR 10992043 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 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 23 0 1 276 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X BRET MOEHLMANN 2089471212 200 E CARLTON AVE MERIDIAN ID 83642 MICHAEL PAPAC PRESIDENT 4.00 X X 0 0 0 JASON WARRINER VICE PRESIDENT 2.00 X X 0 0 0 JOHN WICK SECRETARY (RESIGNED EFFECTIVE 5/23) 2.00 X X 0 0 0 TODD GILL MEMBER 2.00 X 0 0 0 ROBYN MICK MEMBER 2.00 X 0 0 0 BRIAN VAN MANEN MEMBER 2.00 X 0 0 0 JASON ANSTRAND MEMBER 2.00 X 0 0 0 DUANE GRAY MEMBER / TEACHER AIDE 2.00 X 5280 0 0 BRET MOEHLMANN CFO 40.00 X 95824 0 17827 ALLEN HOWLETT SUPERINTENDENT 40.00 X 143781 0 26619 244885 0 44446 1 0 1 0 0 538060 2649673 3187733 TUITION AND FEES 611710 10618473 10618473 PROGRAM FEES 611710 934405 934405 11552878 100361 100361 34455 0 34455 34455 34455 800 1919 -1119 -1119 -1119 747668 218242 529426 529426 GAIN ON INTEREST RATE SWAP 900099 83753 83753 83753 15487487 11552878 0 746876 4500 4500 298047 252532 39496 6019 5792834 4908197 767640 116997 221941 188048 29410 4483 1489020 1261628 197318 30074 492697 417456 65290 9951 28890 12964 15926 13936 6254 7682 62450 28024 34426 55422 24870 30552 247 247 145972 145972 439816 372651 58283 8882 351772 351772 6916 6916 10397 10397 122838 104079 16279 2480 434585 408510 21729 4346 89250 45339 42980 931 SUPPLIES, FACILITIES, A 1204593 1161457 43136 SPORTS ACTIVITIES 374176 374176 STUDENT ACTIVITIES 303851 303851 FOOD 247134 247134 422963 355069 34089 33805 12614247 10992043 1404236 217968 3481372 10001 5242862 270297 70721 47223 68193 16138212 5651315 9124402 10486897 93390 677571 13026685 16546244 606677 680831 1154499 1373528 3950454 3440817 0 862773 5711630 6357949 X 7279235 10150473 35820 37822 7315055 10188295 13026685 16546244 2873240 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3406875 3406875 8487120 4667832 3819288 1859978 535034 1324944 925912 448449 477463 1458327 1458327 10486897 OTHER CURRENT LIABILITY: BANK OVERDRAFT 17537 FINANCE LEASES 344808 OPERATING LEASES 500428 862773 X 15845728 140000 218241 358241 15487487 0 15487487 12972489 140000 218242 358242 12614247 0 12614247 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEARS 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 218,241. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 218,242. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NONDISCRIMINATION POLICY IS POSTED ON THE MAIN REGISTRATION/ENROLLMENT PAGE ON THEIR WEBSITE. GALA 433149 433149 87067 GOLF SCRAMBLE 60865 60865 16601 6 253654 253654 114574 747668 747668 218242 218242 529426 0 0 0 0 0 0 0 0 0 ALLEN HOWLETT SUPERINTENDENT 143781 0 0 0 0 0 7291 0 19328 0 170400 0 0 0 PEGGY WARE SPOUSE OF BRAD WARE (FORMER DIRECTOR, ENDED SERVICE 05/22) 26344 SALARY FOR IT SUPPORT 0 MELODY MOEHLMANN SPOUSE OF BRET MOEHLMANN 51932 SALARY FOR FULL TIME TEACHER 0 MANDI PAPAC SPOUSE OF MICHAEL PAPAC 11379 PART TIME ADMIN SUPPORT 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE SUPERINTENDENT AND CFO. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A CONFLICT OF INTEREST POLICY IN PLACE. THE POLICY IS REVIEWED ANNUALLY, AND ANY POTENTIAL CONFLICTS MUST BE DISCLOSED AS THEY ARISE. WHEN THE BOARD IS TO DECIDE UPON AN ISSUE ABOUT WHICH A MEMBER HAS AN UNAVOIDABLE CONFLICT OF INTEREST, THAT MEMBER SHALL ABSENT HERSELF OR HIMSELF WITHOUT COMMENT FROM NOT ONLY THE VOTE BUT ALSO FROM THE DELIBERATION. FORM 990, PART VI, SECTION B, LINE 15 THE SUPERINTENDENT'S COMPENSATION IS REVIEWED ANNUALLY BY THE SCHOOL BOARD FOLLOWING A FORMAL EVALUATION. PERFORMANCE AND MARKET CONSIDERATIONS HELP FORM THE BASIS OF THE BOARD'S OPINION REGARDING COMPETITIVE COMPENSATION. OTHER OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE SUPERINTENDENT FOLLOWING A FORMAL, ANNUAL REVIEW. MARKET CONSIDERATIONS AND SCOPE OF ROLE ARE CONSIDERED IN FINALIZING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 WILL BE PROVIDED UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY POSTED ON OUR WEBSITE; FINANCIAL INFORMATION INCLUDED ON 990 AND AVAILABLE PER THE IRS WEBSITE OR CONTACTING THE SCHOOL.