Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 27-4601373 • 501(c)3 • Las Cruces, NM
Profile
God has bestowed upon parents the responsibility of training their children in the way they should go (proverbs 22:6). The academy exists to assist parents in this command by providing a classical christ-centered educational program for the children of those committed to faith.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 10.1% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Down$669,261
Down $51,989 (-7.2%) from 2024
Liabilities
Up$573,154
Up $6,548 (+1.2%) from 2024
Net Assets
Down$96,107
Down $58,537 (-38%) from 2024
Revenue
Down$213,660
Down $111,964 (-34%) from 2024
Expenses
Down$272,197
Down $85,732 (-24%) from 2024
Net Income
Down-$58,537
Down $26,232 (-81%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Desert springs chrisian academy acknowledges that god has bestowed upon parents the responsibility of training their children in the way they should go (proverbs 22:6). The academy exists to assist parents in this command by providing a classical christ-centered educational program for the children of those who are commited to a personal faith in the lord jesus christ.
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $660,714 | $643,123 | ▼ $17,591 |
| Cash and Non-Interest-Bearing Accounts | $7,326 | $15,901 | ▲ $8,575 |
| Accounts Receivable | $45,854 | $10,237 | ▼ $35,617 |
| Savings and Temporary Cash Investments | $7,356 | - | - |
| Total Assets | $721,250 | $669,261 | ▼ $51,989 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $544,355 | $544,355 | → $0 |
| Unsecured Notes Loans Payable | - | $26,739 | - |
| Accounts Payable and Accrued Expenses | $3,970 | $1,984 | ▼ $1,986 |
| Other Liabilities | $18,281 | $76 | ▼ $18,205 |
| Total Liabilities | $566,606 | $573,154 | ▲ $6,548 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $154,644 | $96,107 | ▼ $58,537 |
| Total Net Assets Fund Balance | $154,644 | $96,107 | ▼ $58,537 |
| Total Liabilities and Net Assets / Fund Balance | $721,250 | $669,261 | ▼ $51,989 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $510,736 | $163,504 | $674,240 |
| Land | $132,387 | - | $132,387 |
| Other Land Buildings | - | $16,345 | $16,345 |
| Equipment | - | $10,727 | $10,727 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jennifer Krol | Headmaster 7 | FT | $21,524 | $21,524 |
| Name | Title |
|---|---|
| Bruce Coryell | President |
| Alan Caroe | Director of |
| Karen K Caroe | Secretary |
| Ruth Ann Coryell | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $149,969 |
| Other Expenses | $122,228 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $117,387 | - | - | $117,387 |
| Current Officers, Directors, Trustees, and Key Employees | $17,219 | $4,305 | - | $21,524 |
| Interest | $18,188 | - | - | $18,188 |
| Occupancy | $16,537 | $1,443 | - | $17,980 |
| Depreciation Depletion | $17,591 | - | - | $17,591 |
| Payroll Taxes | $9,952 | $1,106 | - | $11,058 |
| Insurance | $9,466 | $251 | - | $9,717 |
| Advertising | - | $2,423 | - | $2,423 |
| Other Expenses | $2,261 | $1,788 | - | $1,788 |
| All Other Expenses | $687 | $1,059 | - | $1,746 |
| Fees for Services Accounting | - | $1,744 | - | $1,744 |
| Office Expenses | - | $1,538 | - | $1,538 |
| Information Technology | $862 | - | - | $862 |
| Total Functional Expenses | $256,540 | $15,657 | $0 | $272,197 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $14,728 |
| Fundraising Direct Expenses | $2,634 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Alan Caroe | Director of Op | Purchased Building | No | $15,739 |
| Alan Caroe | Spouse-director | Purchased Building | No | $5,000 |
| Karen Caroe | Officer/dir | Operating Funds Loan | No | $2,014 |
| Alan Caroe | Director of Op | Operating Funds Loan | No | - |
| Bruce Coryell | Pres/director | Operating Funds Loan | No | - |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $76 |
“Karen caroe ruth ann coryell sec/director treas/direct sisters bruce coryell ruth ann coryell pres/directo treas/direct husband and wife”
“A copy of form 990 is presented to the director of operations and the board for review.”
“Any director, principal officer, or member of a committe with governing board delegated powers, with a direct or indirect financial interest through businesss, investment or family must disclose any actual or possible conflict of interest. After disclosure, without the presence of the interest person, the board shall vote to decide if a conflict of interest exists.”
“Periodic reviews are conducted to determine whether compensation arrangements and benefits are reasonable and whether arrangements conform to desert springs christian academy's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.”
“The board shall review and approve key employee compensation after a review of comparability data or other evidence that compensation is reasonable and shall contemporaneously substantiate its deliberation and decision in the minutes. Only directors who are free of conflicts of interest may vote on key employee compensation.”
“Documents available upon request.”
“God has bestowed upon parents the responsibility of training their children in the way they should go (proverbs 22:6). The academy exists to assist parents in this command by providing a classical christ-centered educational program for the children of those committed to faith.”
“To provide a classical christian based education to students enrolled.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1984 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 45854 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10237 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 2423 |
| IRS990/AllOtherContributionsAmt | 0 | 22752 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1059 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 687 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1746 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ALAN CAROE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5754051538 |
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| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NM |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 21524 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -58537 |
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| IRS990/CYTotalExpensesAmt | 0 | 272197 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 213660 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17591 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/FormationYr | 0 | 2011 |
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| IRS990/GamingActivitiesInd | 0 | false |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 862 |
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| IRS990/InterestGrp/ProgramServicesAmt | 0 | 18188 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 323 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 12094 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9159 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2261 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 9952 |
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| IRS990/PYOtherExpensesAmt | 0 | 110578 |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 310121 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -32305 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 247351 |
| IRS990/PYTotalExpensesAmt | 0 | 357929 |
| IRS990/PYTotalRevenueAmt | 0 | 325624 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -58537 |
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| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 177363 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 7356 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 510736 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 163504 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 674240 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10727 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 10727 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 132387 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 132387 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 16345 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16345 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 76 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 643123 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 76 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | ALAN CAROE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | ALAN CAROE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | KAREN CAROE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 3 | ALAN CAROE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 4 | BRUCE CORYELL |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | DIRECTOR OF OP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | OFFICER/DIR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 3 | DIRECTOR OF OP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 4 | PRES/DIRECTOR |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 2014 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | PURCHASED BUILDING |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | OPERATING FUNDS LOAN |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | OPERATING FUNDS LOAN |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 4 | OPERATING FUNDS LOAN |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | IN SEPTEMBER 2018, DESERT SPRINGS CHRISTIAN ACADEMY PURCHASED A BUILDING AND PROPERTY FROM ALAN CAROE. ALAN CAROE IS THE SPOUSE OF KAREN CAROE WHO IS FOR THIS REPORTING YEAR THE SECRETARY AND DIRECTOR OF THE SCHOOL. IN MARCH OF 2025, THE BOARD OF DIRECTORS NAMED ALAN CAROE AS THE ACTING DIRECTOR OF OPERATIONS, UNTIL SUCH TIME AS THE SCHOOL IS CLOSED. THE ENDING MORTGAGE BALANCE DUE TO ALAN CAROE IS 544,354.86. INTEREST ONLY PAYMENTS UNDER THE LOAN HAVE BEEN MADE THIS FISCAL YEAR; HOWEVER, THE SCHOOL HAS FALLEN BEHIND ON A COUPLE OF PAYMENTS. THERE IS A WRITTEN NOTE. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GOD HAS BESTOWED UPON PARENTS THE RESPONSIBILITY OF TRAINING THEIR CHILDREN IN THE WAY THEY SHOULD GO (PROVERBS 22:6). THE ACADEMY EXISTS TO ASSIST PARENTS IN THIS COMMAND BY PROVIDING A CLASSICAL CHRIST-CENTERED EDUCATIONAL PROGRAM FOR THE CHILDREN OF THOSE COMMITTED TO FAITH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO PROVIDE A CLASSICAL CHRISTIAN BASED EDUCATION TO STUDENTS ENROLLED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | KAREN CAROE RUTH ANN CORYELL SEC/DIRECTOR TREAS/DIRECT SISTERS BRUCE CORYELL RUTH ANN CORYELL PRES/DIRECTO TREAS/DIRECT HUSBAND AND WIFE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A COPY OF FORM 990 IS PRESENTED TO THE DIRECTOR OF OPERATIONS AND THE BOARD FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTE WITH GOVERNING BOARD DELEGATED POWERS, WITH A DIRECT OR INDIRECT FINANCIAL INTEREST THROUGH BUSINESSS, INVESTMENT OR FAMILY MUST DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. AFTER DISCLOSURE, WITHOUT THE PRESENCE OF THE INTEREST PERSON, THE BOARD SHALL VOTE TO DECIDE IF A CONFLICT OF INTEREST EXISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PERIODIC REVIEWS ARE CONDUCTED TO DETERMINE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND WHETHER ARRANGEMENTS CONFORM TO DESERT SPRINGS CHRISTIAN ACADEMY'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD SHALL REVIEW AND APPROVE KEY EMPLOYEE COMPENSATION AFTER A REVIEW OF COMPARABILITY DATA OR OTHER EVIDENCE THAT COMPENSATION IS REASONABLE AND SHALL CONTEMPORANEOUSLY SUBSTANTIATE ITS DELIBERATION AND DECISION IN THE MINUTES. ONLY DIRECTORS WHO ARE FREE OF CONFLICTS OF INTEREST MAY VOTE ON KEY EMPLOYEE COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-23 |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 88005 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 850354781 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FRISTOE AND COMPANY PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 780 SOUTH WALNUT BUILDING 6 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAS CRUCES |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARY ANN ROSENCRANS CPA |
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