Civic Intelligence

Darren Patterson Christian Academy

990 • Fiscal year 2019 • EIN 74-2281128

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 19, 2019

PO Box 1243Buena Vista, CO 81211

(719) 395-6046

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.08x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

75th percentile

0.37x

Higher debt load relative to revenue than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

21st percentile

-9.5%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

41st percentile

$33,158

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

30th percentile

-2.1%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

23rd percentile

-9.3%

Faster revenue growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,913,531

Down $41,885 (-2.1%) from 2018

Net Assets

Down

$1,769,098

Down $37,232 (-2.1%) from 2018

Liabilities

Down

$144,433

Down $4,653 (-3.1%) from 2018

Revenue

Down

$391,635

Down $40,152 (-9.3%) from 2018

Expenses

Up

$428,867

Up $27,350 (+6.8%) from 2018

Net Income

Down

-$37,232

Down $67,502 (-223%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $2,028,285Liabilities 2011: $244,412Net Assets 2011: $1,783,8732011Assets 2012: $2,139,686Liabilities 2012: $224,494Net Assets 2012: $1,915,1922012Assets 2013: $1,982,157Liabilities 2013: $255,053Net Assets 2013: $1,727,1042013Assets 2014: $1,930,090Liabilities 2014: $261,787Net Assets 2014: $1,668,3032014Assets 2015: $1,945,617Liabilities 2015: $288,306Net Assets 2015: $1,657,3112015Assets 2016: $1,952,338Liabilities 2016: $199,585Net Assets 2016: $1,752,7532016Assets 2017: $1,967,659Liabilities 2017: $175,042Net Assets 2017: $1,792,6172017Assets 2018: $1,955,416Liabilities 2018: $149,086Net Assets 2018: $1,806,3302018Assets 2019: $1,913,531Liabilities 2019: $144,433Net Assets 2019: $1,769,0982019Assets 2020: $1,920,839Liabilities 2020: $191,774Net Assets 2020: $1,729,0652020Assets 2021: $1,998,438Liabilities 2021: $106,454Net Assets 2021: $1,891,9842021Assets 2022: $2,088,626Liabilities 2022: $105,190Net Assets 2022: $1,983,4362022Assets 2023: $2,245,995Liabilities 2023: $107,217Net Assets 2023: $2,138,7782023Assets 2024: $1,829,247Liabilities 2024: $293,412Net Assets 2024: $1,535,8352024Assets 2025: $2,064,926Liabilities 2025: $442,554Net Assets 2025: $1,622,3722025

Highlighted filing

2019

Assets$1,913,531
Liabilities$144,433
Net Assets$1,769,098

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $644,201Expenses 2011: $602,004Net Income 2011: $42,1972011Revenue 2012: $685,449Expenses 2012: $554,130Net Income 2012: $131,3192012Revenue 2013: $469,108Expenses 2013: $657,196Net Income 2013: -$188,0882013Revenue 2014: $617,595Expenses 2014: $676,396Net Income 2014: -$58,8012014Revenue 2015: $633,234Expenses 2015: $644,241Net Income 2015: -$11,0072015Revenue 2016: $1,410,262Expenses 2016: $610,310Net Income 2016: $799,9522016Revenue 2017: $515,410Expenses 2017: $475,685Net Income 2017: $39,7252017Revenue 2018: $431,787Expenses 2018: $401,517Net Income 2018: $30,2702018Revenue 2019: $391,635Expenses 2019: $428,867Net Income 2019: -$37,2322019Revenue 2020: $434,938Expenses 2020: $474,971Net Income 2020: -$40,0332020Revenue 2021: $630,269Expenses 2021: $473,989Net Income 2021: $156,2802021Revenue 2022: $676,600Expenses 2022: $586,825Net Income 2022: $89,7752022Revenue 2023: $1,019,461Expenses 2023: $864,119Net Income 2023: $155,3422023Revenue 2024: $1,285,910Expenses 2024: $1,075,092Net Income 2024: $210,8182024Revenue 2025: $1,265,653Expenses 2025: $1,179,118Net Income 2025: $86,5352025

Highlighted filing

2019

Revenue$391,635
Expenses$428,867
Net Income-$37,232
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 19, 2019
Return Version
2018v3.1
Gross Receipts
$391,635
Mission and Program Overview

Mission

DCPA offers a complete, Christ-centered academic program from pre-school through 8th grade. DCPA is a member of the Association of Christian Schools International (ACSI) which in turn is a member of the Council of American Private Education (CAPE).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,908,739$1,908,739→ $0
Rtn Earn Endowment Incm Other Fnds$1,806,330$1,769,098▼ $37,232
Savings and Temporary Cash Investments$42,636$2,751▼ $39,885
Cash and Non-Interest-Bearing Accounts$4,596$2,041▼ $2,555
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable$-556$0▲ $556
Total Assets$1,955,416$1,913,531▼ $41,885
Other Assets Total$1$0▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$116,570$106,135▼ $10,435
Accounts Payable and Accrued Expenses$32,149$26,942▼ $5,207
Deferred Revenue-$10,353-
Other Liabilities$367$1,003▲ $636
Total Liabilities$149,086$144,433▼ $4,653
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,806,330$1,769,098▼ $37,232
Total Liabilities and Net Assets / Fund Balance$1,955,416$1,913,531▼ $41,885

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,540,208-$1,540,208
Land$172,663-$172,663
Other Land Buildings$144,650-$144,650
Equipment$51,218-$51,218
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ashley BlazerSchool DirectorFT$33,158$33,158

Board Members and Trustees

NameTitle
Angela LundyPresident
Chris NicewernerVice President
Anne PattersonDirector
Debbie MartinezDirector
Susan BursleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$64,110
Program Service Revenue
$303,952
Investment Income
$76
Other Revenue
$23,497
All Other Contributions
$64,110
Change in Net Assets
$-37,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$294,854
Other Expenses$134,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$236,583--$236,583
Occupancy$48,782--$48,782
Current Officers, Directors, Trustees, and Key Employees$33,158--$33,158
Payroll Taxes$23,522--$23,522
Office Expenses$13,078--$13,078
Insurance$11,900--$11,900
Other Employee Benefits$1,591--$1,591
Other Expenses$1,585--$1,585
All Other Expenses$1,401--$1,401
Fees for Services Accounting$885--$885
Total Functional Expenses$428,867$0$0$428,867
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,832
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$684
Payroll Liab$317
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All documents listed are available for review by the public by request at the school office. All governing policies and conflict of interest policy are reviewed on an annual basis by the Board of Directors and their sub-committees. Financial statements are presented at the request of the Board of Directors at their meetings.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Darren Patterson Christian Academy
EIN
74-2281128
Phone
7193956046
Address
PO Box 1243, Buena Vista, CO 81211

Signing Officer

Name
Ashley Blazer
Title
School Director
Signed
2019-09-19
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
31
Volunteers
20

Preparer

Firm
Walke & Associates PC
Address
327 E 1st Street, SALIDA, CO 81201-9432
Preparer
W Christopher Oxford CPA
Phone
7195398576
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010394
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1293558
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt072217
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt084
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128292
IRS990/PYOtherRevenueAmt038209
IRS990/PYProgramServiceRevenueAmt0321277
IRS990/PYRevenuesLessExpensesAmt030270
IRS990/PYSalariesCompEmpBnftPaidAmt0273225
IRS990/PYTotalExpensesAmt0401517
IRS990/PYTotalRevenueAmt0431787
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-37232
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010665
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0391635
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01806330
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01769098
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042636
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02751
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01540208
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01540208
IRS990ScheduleD/EquipmentGrp/BookValueAmt051218
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051218
IRS990ScheduleD/LandGrp/BookValueAmt0172663
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0172663
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0144650
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0144650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0684
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1317
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liab
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01908739
IRS990ScheduleD/TotalLiabilityAmt01003
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All documents listed are available for review by the public by request at the school office. All governing policies and conflict of interest policy are reviewed on an annual basis by the Board of Directors and their sub-committees. Financial statements are presented at the request of the Board of Directors at their meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01955416
IRS990/TotalAssetsEOYAmt01913531
IRS990/TotalAssetsGrp/BOYAmt01955416
IRS990/TotalAssetsGrp/EOYAmt01913531
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064110
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0428867
IRS990/TotalFunctionalExpensesGrp/TotalAmt0428867
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0149086
IRS990/TotalLiabilitiesEOYAmt0144433
IRS990/TotalLiabilitiesGrp/BOYAmt0149086
IRS990/TotalLiabilitiesGrp/EOYAmt0144433
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01806330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01769098
IRS990/TotalProgramServiceExpensesAmt0428867
IRS990/TotalProgramServiceRevenueAmt0303952
IRS990/TotalReportableCompFromOrgAmt033158
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0314693
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0391635
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01955416
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01913531
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1243
IRS990/USAddress/CityNm0Buena Vista
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081211
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.dpcaweb.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ashley Blazer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0School Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Darren Patterson Christian Academy
ReturnHeader/Filer/BusinessNameControlTxt0DARR
ReturnHeader/Filer/EIN0742281128
ReturnHeader/Filer/PhoneNum07193956046
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1243
ReturnHeader/Filer/USAddress/CityNm0Buena Vista
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081211
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452047463
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Walke & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0327 E 1st Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALIDA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.44$1.62$1.27$1.18$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.29$1.54$1.29$1.08$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.11$2.14$1.02$0.86$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.11$1.98$0.68$0.59$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.11$1.89$0.63$0.47$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.19$1.73$0.43$0.47$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.91$0.14$1.77$0.39$0.43$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.15$1.81$0.43$0.40$0.03
2017Summary only. Only limited summary data is available for this year.$1.97$0.18$1.79$0.52$0.48$0.04
2016Summary only. Only limited summary data is available for this year.$1.95$0.20$1.75$1.41$0.61$0.80
2015Summary only. Only limited summary data is available for this year.$1.95$0.29$1.66$0.63$0.64$0.01
2014Summary only. Only limited summary data is available for this year.$1.93$0.26$1.67$0.62$0.68$0.06
2013Summary only. Only limited summary data is available for this year.$1.98$0.26$1.73$0.47$0.66$0.19
2012Summary only. Only limited summary data is available for this year.$2.14$0.22$1.92$0.69$0.55$0.13
2011Summary only. Only limited summary data is available for this year.$2.03$0.24$1.78$0.64$0.60$0.04