2025-02-12T15:18:02+00:00 2024-09-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-10-01 474074093 ACSI Children Education Fund Inc ACSI 7195286906 PO Box 62249 Colorado Springs CO 80962 James Elliott Executive Director 7195286906 2025-02-12 true true Andrea Salamy P00705827 5055022746 2025-02-12 2023 2025-03-06 01:10:19Z James Elliott PO Box 62249 Colorado Springs CO 80962 14423932 false X www.childrenstuitionfund.org X 2015 VA SUPPORT EDUCATIONAL PROGRAMS THAT PROVIDE A CHRIST-CENTERED EDUCATION FOR CHILDREN. 10 10 10 12 0 0 12914768 14333359 0 0 0 90573 0 0 12914768 14423932 11937476 13148502 0 0 500898 583930 0 0 0 171318 241986 12609692 13974418 305076 449514 9202496 7445166 8551422 6344578 651074 1100588 SUPPORT EDUCATIONAL CHOICE AND INNOVATION THROUGH SCHOOL VOUCHERS, SCHOLARSHIP TAX CREDIT PROGRAMS AND OTHER SCHOLARSHIP PROGRAMS, EDUCATION SAVINGS ACCOUNTS, AND OTHER CHOICE PROGRAMS THAT PROVIDE PARENTS THE OPPORTUNITY TO CHOOSE A CHRIST-CENTERED EDUCATION FOR THEIR CHILDREN. false false 13974418 13148502 The Organization provides scholarships to eligible students for qualified educational expenses incurred in attending eligible schools. Support educational choice and innovation through school vouchers, scholarship tax credit programs and other scholarship programs, education savings accounts, and other choice programs that provide parents the opportunity to choose a Christ-centered education for their children. The Organization accepts funds from individuals, businesses, and scholarship tax credit programs for eligible students to pursue educational opportunities. 13974418 true true false false false false false true false false false false false true false false true false false false false false false false false false false true true false false false false false false false false true false false false false true true true false false true X 3 0 true 10 true false false false false false false false false false false false false X 10 10 false false false false false true false true true false false true true true true true true true false false AL MO PA VA X Kevin Buelke 7195286906 PO Box 62249 Colorado Springs CO 80962 Dr Todd Marah Chair 1.0 X X 0 0 0 Elisa Carlson Vice-Chair/Chair Elect 1.0 X X 0 0 0 Kevin Kyser Treasurer 1.0 X X 0 0 0 Tia Gains Secretary 1.0 X X 0 0 0 Alan Miller Board Member 1.0 X 0 0 0 Carl Martinez Board Member (Part Year) 1.0 X 0 0 0 Dr Nate Johnson Board Member 1.0 X 0 0 0 Francisco Solano Portela Neto Board Member 1.0 X 0 0 0 Jay Ferguson Board Member (Part Year) 1.0 X 0 0 0 Joseph Kim Board Member 1.0 X 0 0 0 Linda Harrelson Board Member 1.0 X 0 0 0 Milton Gonzalez Board Member 1.0 X 0 0 0 James Elliott Executive Director 40.0 X 86649 0 28586 Kevin Buelke CFO 1.0 39.0 X 0 159489 29662 86649 159489 58248 1 false true false 0 14333359 520611 14333359 0 0 0 0 0 90573 90573 0 0 0 0 0 0 0 0 0 14423932 0 0 90573 13148502 13148502 0 0 121409 121409 347212 347212 6922 6922 74600 74600 33787 33787 54170 54170 0 0 0 0 18053 18053 47428 47428 43147 43147 68158 68158 4219 4219 Registration Fees 6811 6811 0 0 0 0 13974418 13974418 0 0 5986735 2117658 3215761 5327508 0 0 0 0 0 0 0 0 0 9202496 7445166 5071 8468 3215761 919620 0 5330590 5416490 8551422 6344578 X 198752 237256 452322 863332 651074 1100588 9202496 7445166 449514 0 X false true X true false X 6697570 8585850 9771787 12914768 14333359 52303334 0 0 6697570 8585850 9771787 12914768 14333359 52303334 11830862 40472472 90573 90573 0 0 0 0 0 0 0 0 52393907 0 0.7725 0.8352 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X Scholarships Payable 5416490 5416490 Schedule D, Part IV, Line 2b Explanation of escrow agreement The custodial account liability reported on Form 990, Part X, Line 21 represents cash held on behalf of certain special purpose entities in connection with scholarship programs administered by the special purpose entities that are in furtherance of the Organization's exempt purposes. true Scholarships 3524 13148502 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Organization monitors the use of grant funds by limiting its grants to eligible students for qualified educational expenses incurred in attending eligible schools. Potential grantees apply either through the Organization or through their school (depending on how their state has set up the program). The application process includes financial vetting done by a third party to ensure that applicants meet the requirements of each state's laws, rules, and regulations. In addition, financial eligibility qualification reviews of scholarship recipients are mandated by the states and conducted by the student's school. The Organization's Finance Department and Program Administrators monitor each state's programs on a monthly basis. The Organization communicates either directly with grantees or their applicable educational institutions on a regular and on-going basis. Scholarships awarded to the grantees are paid directly to the students' schools and applied directly to the students' accounts. No amount is paid directly to students or their families. false false false false false false false false false Kevin Buelke CFO 0 158732 0 0 0 757 0 0 0 29662 0 189151 0 0 Schedule J, Part I, Line 3 The Organization does not pay any of its employees directly and therefore does not have a compensation setting policy. Key personnel supporting the Organization are employees of Association of Christian Schools International ('ACSI'), a related tax-exempt organization. ACSI has adopted an executive compensation setting policy applicable to all disqualified persons, including ACSI's CEO, officers, and key employees. Under the policy, an independent committee of the Board of Directors annually reviews and approves the compensation levels of ACSI's CFO. The deliberations and decisions of the committee are contemporaneously substantiated. ACSIs CEO determines, approves, and documents the salary of the remaining key personnel. Both the committee and the CEO utilize comparability data in its deliberations; updated comparability data is generally obtained every two to three years. X 19 520611 Other - Selling Price 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part V, Line 2a Form 990, Part VII, Section A, and Part IX, Lines 5-10 Staff are compensated by a related organization, Association of Christian Schools International (ACSI). ACSI files all required payroll information returns as required by the IRS. As such, due to common paymaster rules as instructed by the IRS, the number of employees reported represent the number of employees who work for the filing organization but are compensated by a related organization. ACSI Children Education Fund, Inc. reimburses ACSI for the employees' compensation and the reimbursements are reported on Form 990, Part VII, Section A, and Part IX, Lines 5-10. Form 990, Part VI, Line 15 The Organization does not pay any of its employees directly and therefore does not have a compensation setting policy. Key personnel supporting the Organization are employees of Association of Christian Schools International ('ACSI'), a related tax-exempt organization. ACSI has adopted an executive compensation setting policy applicable to all disqualified persons, including ACSI's CEO, officers, and key employees. Under the policy, an independent committee of the Board of Directors annually reviews and approves the compensation levels of ACSI's CEO. The deliberations and decisions of the committee are contemporaneously substantiated. ACSI's CEO determines, approves, and documents the salary of the remaining key personnel. Both the committee and the CEO utilize comparability data in its deliberations; updated comparability data is generally obtained every two to three years. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Board of Directors are individuals selected from board members of the Association of Christian Schools International ("ACSI"), having been designated as qualified for service by certain officers or board members of ACSI. Form 990, Part VI, Line 11b Review of form 990 by governing body The Organizations top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filling with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Generally, the Organization's conflict of interest policy is distributed to each member of the Organization's governing body, its officers and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. Form 990, Part VI, Line 19 Required documents available to the public The Organization provides, upon request, copies of its Article of Incorporation, bylaws, and its financial statements. The Organization's internal policies, such as the conflict of interest policy, are not made available to the public. Form 990, Part IX, Column (B) Column (D) The Organization does not incur any management and general expenses because such expenses are paid by the related organization, Association of Christian Schools ("ACSI"). ACSI does not require the Organization to reimburse such expenses. The Organization also does not incur any fundraising expenses. The majority of contributions received by the Organization are received from donors who have learned about the Organization's activities through the fundraising efforts of a participating school or state tax credit program. Therefore, all expenses incurred by the Organization are classified as program service expenses on Part IX, Column B. Form 990 Part I The Organization is exempt from the annual Form 990 filing requirement because the Organization is an integrated auxiliary of an association of churches as described in Treasury Regulation Section 1.6033-2(h). The Organization has elected to voluntarily file the Form 990 with the IRS and has completed the Form 990 in a manner that is compliant with IRS requirements. Association of Christian Schools International PO Box 62249 Colorado Springs CO 80962 956072567 To support member schools in advancement of Christian education. TX 501(c)(3) 1 NA false ACSI Education Foundation PO Box 62250 Colorado Springs CO 80962 300412105 Support the work of Assoc of Christian Schools Int'l VA 501(c)(3) Type I Association of Christian Schools International false ACSI Capital Corporation PO Box 62251 Colorado Springs CO 80962 201311949 Support the work of Assoc of Christian Schools Int'l CO 501(c)(3) Type I Association of Christian Schools International false Childrens Tuition Fund of Rhode Island PO Box 62252 Colorado Springs CO 80962 611848940 Support educational programs that provide a Christ-centered education RI 501(c)(3) 7 ACSI Children Education Fund true false false false false false false false false false false false false false true true true false false false