Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
EIN 35-1327583 • 501(c)3 • Winona Lake, IN
Profile
The organization exists to provide a biblically centered educational environment so that its students may be equiped to become christ honoring members of their families, churches and communities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 2.3% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$4,148,772
Up $684,644 (+20%) from 2023
Liabilities
Up$542,787
Up $305,257 (+129%) from 2023
Net Assets
Up$3,605,985
Up $379,387 (+12%) from 2023
Revenue
Up$4,115,409
Up $659,311 (+19%) from 2023
Expenses
Up$3,736,022
Up $484,277 (+15%) from 2023
Net Income
Up$379,387
Up $175,034 (+86%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Organization exists to provide a biblically centered educational environment so that its students may be equipped to become christ honoring members of their families, churches and communities.
The organization exists to provide a biblically centered educational environment so that its students may be equiped to become christ honoring members of their families, churches and communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,029,752 | $1,874,176 | ▼ $155,576 |
| Savings and Temporary Cash Investments | $863,315 | $902,102 | ▲ $38,787 |
| Cash and Non-Interest-Bearing Accounts | - | $466,076 | - |
| Prepaid Expenses and Deferred Charges | $10,688 | $18,535 | ▲ $7,847 |
| Inventories for Sale or Use | $3,000 | $3,000 | → $0 |
| Total Assets | $3,464,128 | $4,148,772 | ▲ $684,644 |
| Other Assets Total | $557,373 | $884,883 | ▲ $327,510 |
| Liabilities | |||
| Deferred Revenue | $128,145 | $362,114 | ▲ $233,969 |
| Accounts Payable and Accrued Expenses | $109,385 | $180,673 | ▲ $71,288 |
| Total Liabilities | $237,530 | $542,787 | ▲ $305,257 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,040,177 | $3,419,564 | ▲ $379,387 |
| Net Assets With Donor Restrictions | $186,421 | $186,421 | → $0 |
| Total Net Assets Fund Balance | $3,226,598 | $3,605,985 | ▲ $379,387 |
| Total Liabilities and Net Assets / Fund Balance | $3,464,128 | $4,148,772 | ▲ $684,644 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,655,336 | $2,510,737 | $4,166,073 |
| Equipment | $85,036 | $624,817 | $709,853 |
| Land | $133,804 | - | $133,804 |
| Other Assets Org | $17,170 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $1,108 | - | ▲ $138 | - | $1,188 |
| 2022 | $1,051 | - | ▲ $114 | - | $1,108 |
| 2021 | $1,237 | - | ▼ $128 | - | $1,051 |
| 2020 | $943 | - | ▲ $350 | - | $1,237 |
| 2019 | $1,040 | - | ▼ $42 | - | $943 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Joe Elrod | Administrato | FT | $95,825 | $95,825 |
| Name | Title |
|---|---|
| Nate Bosch | President |
| Brandon Stewart | Board Member |
| Don Deyong | Board Member |
| Janelle Turner | Board Member |
| Jason Ellis | Board Member |
| Karen Stevens | Board Member |
| Larry Mccall | Board Member |
| Lindsay Gergely | Board Member |
| Tad Nieter | Board Member |
| Wendell Miller | Board Member |
| Al Grossnickle | Secretary |
| Shawn Steger | Treasurer |
| Tobe Forshtay | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,007,029 |
| Other Expenses | $728,993 |
| Total Fundraising Expense | $41,523 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,646,186 | $330,773 | $30,070 | $3,007,029 |
| Occupancy | $210,426 | $8,172 | - | $218,598 |
| Depreciation Depletion | $155,577 | - | - | $155,577 |
| Office Expenses | $23,184 | $24,342 | - | $47,526 |
| Information Technology | - | $40,759 | - | $40,759 |
| Insurance | $28,068 | - | - | $28,068 |
| Advertising | $21,627 | - | - | $21,627 |
| Conferences and Meetings | $6,883 | $14,443 | - | $21,326 |
| Fees for Services Legal | - | $17,250 | - | $17,250 |
| Other Expenses | $29,969 | $1,646 | $11,453 | $11,453 |
| All Other Expenses | $768 | $2,716 | - | $3,484 |
| Total Functional Expenses | $3,254,398 | $440,101 | $41,523 | $3,736,022 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $65,368 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Jog a Thon | $65,368 | $65,368 | - | $65,368 |
| Total Events | $65,368 | $65,368 | - | $65,368 |
“The lca board memebers receive a copy of the completed 990 several days before the monthly meeting. At the boards regular meeting the board will review the 990 and either revise or approve the form for submission.”
“Board members must complete a conflict of interest form each year”
“Compensation of the administrator is based on educational level and years of experience, just as other faculty members, as well as a 5,000 stipend. The administrator's salary is reviewed and approved annualy by the board of directors.”
“Compensation is based on educational level and years of experience, as well as a 5,000 stipend.”
“The association makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 109385 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 180673 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION EXISTS TO PROVIDE A BIBLICALLY CENTERED EDUCATIONAL ENVIRONMENT SO THAT ITS STUDENTS MAY BE EQUIPED TO BECOME CHRIST HONORING MEMBERS OF THEIR FAMILIES, CHURCHES AND COMMUNITIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 21627 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 21627 |
| IRS990/AllOtherContributionsAmt | 0 | 627939 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2716 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 768 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3484 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOE ELROD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5742677265 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1093 W 250 E |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WINONA LAKE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46590 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 466076 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 14443 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 6883 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 21326 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 627939 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 119476 |
| IRS990/CYOtherExpensesAmt | 0 | 728993 |
| IRS990/CYOtherRevenueAmt | 0 | 65368 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3302626 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 379387 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3007029 |
| IRS990/CYTotalExpensesAmt | 0 | 3736022 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 41523 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4115409 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 128145 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 362114 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 155577 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 155577 |
| IRS990/Desc | 0 | THE ORGANIZATION EXISTS TO PROVIDE A BIBLICALLY CENTERED EDUCATIONAL ENVIRONMENT SO THAT ITS STUDENTS MAY BE EQUIPED TO BECOME CHRIST HONORING MEMBERS OF THEIR FAMILIES, CHURCHES AND COMMUNITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 186421 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 186421 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 131 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3254398 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 17250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17250 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOE ELROD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NATE BOSCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DON DEYONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JASON ELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TOBE FORSHTAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LINDSAY GERGELY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | AL GROSSNICKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LARRY MCCALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WENDELL MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TAD NIETER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SHAWN STEGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KAREN STEVENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | BRANDON STEWART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JANELLE TURNER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 95825 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ADMINISTRATO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1974 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingGrossIncomeAmt | 0 | 65368 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 101760 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 101760 |
| IRS990/GrossReceiptsAmt | 0 | 4115409 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 40759 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 40759 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 28068 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28068 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 3000 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 3000 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17716 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17716 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3135554 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2029752 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1874176 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5009730 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ORGANIZATION EXISTS TO PROVIDE A BIBLICALLY CENTERED EDUCATIONAL ENVIRONMENT SO THAT ITS STUDENTS MAY BE EQUIPED TO BECOME CHRIST HONORING MEMBERS OF THEIR FAMILIES, CHURCHES AND COMMUNITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3226598 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3605985 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 101760 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 101760 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 65368 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3040177 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3419564 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 8172 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 210426 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 218598 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 24342 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23184 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 47526 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 557373 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 884883 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLASSROOM/STUDENT EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | ATHLETIC EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | FUNDRAISING EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 11453 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1646 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 96442 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 35268 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29969 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 96442 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 35268 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 31615 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11453 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 30070 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 330773 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2646186 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3007029 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10688 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 18535 |
| IRS990/PrincipalOfficerNm | 0 | JOE ELROD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ATHLETIC REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CLASS & STUDENT FUND REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PROGRAM RELATED RENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3161555 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 72990 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 54533 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 13548 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3161555 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 72990 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 54533 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 13548 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 421470 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 20395 |
| IRS990/PYOtherExpensesAmt | 0 | 769408 |
| IRS990/PYOtherRevenueAmt | 0 | 49616 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2964617 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 204353 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2482337 |
| IRS990/PYTotalExpensesAmt | 0 | 3251745 |
| IRS990/PYTotalRevenueAmt | 0 | 3456098 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 379387 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 863315 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 902102 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1655336 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2510737 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4166073 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 58 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1108 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1188 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 138 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 57 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1051 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1108 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 114 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 15 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1237 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1051 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -128 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 14 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 943 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1237 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 350 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 12 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1040 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 943 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -42 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 85036 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 624817 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 709853 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 133804 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 133804 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 867713 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 17170 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INVESTMENTS - FMV |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | CONSTRUCTION IN PROGRES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1874176 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 884883 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | JOG A THON |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 65368 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 65368 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 65368 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 65368 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 65368 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE LCA BOARD MEMEBERS RECEIVE A COPY OF THE COMPLETED 990 SEVERAL DAYS BEFORE THE MONTHLY MEETING. AT THE BOARDS REGULAR MEETING THE BOARD WILL REVIEW THE 990 AND EITHER REVISE OR APPROVE THE FORM FOR SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS MUST COMPLETE A CONFLICT OF INTEREST FORM EACH YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION OF THE ADMINISTRATOR IS BASED ON EDUCATIONAL LEVEL AND YEARS OF EXPERIENCE, JUST AS OTHER FACULTY MEMBERS, AS WELL AS A 5,000 STIPEND. THE ADMINISTRATOR'S SALARY IS REVIEWED AND APPROVED ANNUALY BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION IS BASED ON EDUCATIONAL LEVEL AND YEARS OF EXPERIENCE, AS WELL AS A 5,000 STIPEND. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3464128 |
| IRS990/TotalAssetsEOYAmt | 0 | 4148772 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3464128 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4148772 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 627939 |
| IRS990/TotalEmployeeCnt | 0 | 131 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 41523 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 440101 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3254398 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3736022 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 237530 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 542787 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 237530 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 542787 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3226598 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3605985 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3254398 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3302626 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 95825 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3422102 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4115409 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3464128 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4148772 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1093 W 250 E |
| IRS990/USAddress/CityNm | 0 | WINONA LAKE |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46590 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 13 |
| IRS990/VotingMembersIndependentCnt | 0 | 13 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LCACOUGARS.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOE ELROD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADMINISTRATOR |
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