Civic Intelligence

Desert Christian Academy

990 • Fiscal year 2019 • EIN 95-3048608

Aug 01, 2018 to Jul 31, 2019 • Filed on Jan 24, 2020

40-700 Yucca LaneBermuda Dunes, CA 92203

(760) 345-2848

Siviq Scores

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

Liabilities / Assets

48th percentile

0.13x

Higher debt load relative to assets than 48% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

52nd percentile

0.18x

Higher debt load relative to revenue than 52% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

25th percentile

-5.4%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$126,825

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

18th percentile

-4.3%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-9.2%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$8,643,685

Down $391,242 (-4.3%) from 2018

Net Assets

Down

$7,504,520

Down $390,387 (-4.9%) from 2018

Liabilities

Down

$1,139,165

Down $855 (-0.1%) from 2018

Revenue

Down

$6,285,053

Down $638,601 (-9.2%) from 2018

Expenses

Down

$6,622,836

Down $16,240 (-0.2%) from 2018

Net Income

Down

-$337,783

Down $622,361 (-219%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $9,352,730Liabilities 2011: $1,081,113Net Assets 2011: $8,271,6172011Assets 2012: $9,409,113Liabilities 2012: $1,053,413Net Assets 2012: $8,355,7002012Assets 2013: $9,948,653Liabilities 2013: $1,135,531Net Assets 2013: $8,813,1222013Assets 2014: $10,025,466Liabilities 2014: $1,080,554Net Assets 2014: $8,944,9122014Assets 2015: $10,088,478Liabilities 2015: $1,297,308Net Assets 2015: $8,791,1702015Assets 2016: $9,844,302Liabilities 2016: $1,381,341Net Assets 2016: $8,462,9612016Assets 2017: $8,822,746Liabilities 2017: $1,212,415Net Assets 2017: $7,610,3312017Assets 2018: $9,034,927Liabilities 2018: $1,140,020Net Assets 2018: $7,894,9072018Assets 2019: $8,643,685Liabilities 2019: $1,139,165Net Assets 2019: $7,504,5202019Assets 2020: $8,104,696Liabilities 2020: $434,641Net Assets 2020: $7,670,0552020Assets 2021: $10,028,074Liabilities 2021: $1,761,291Net Assets 2021: $8,266,7832021Assets 2022: $10,783,096Liabilities 2022: $2,102,034Net Assets 2022: $8,681,0622022Assets 2023: $11,139,575Liabilities 2023: $1,421,625Net Assets 2023: $9,717,9502023Assets 2024: $14,917,742Liabilities 2024: $4,376,934Net Assets 2024: $10,540,8082024Assets 2025: $16,088,014Liabilities 2025: $5,141,441Net Assets 2025: $10,946,5732025

Highlighted filing

2019

Assets$8,643,685
Liabilities$1,139,165
Net Assets$7,504,520

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,426,191Expenses 2011: $5,023,435Net Income 2011: -$597,2442011Revenue 2012: $4,788,578Expenses 2012: $4,704,495Net Income 2012: $84,0832012Expenses 2013: $5,227,9262013Revenue 2014: $5,751,170Expenses 2014: $5,619,380Net Income 2014: $131,7902014Revenue 2015: $5,964,243Expenses 2015: $6,117,985Net Income 2015: -$153,7422015Revenue 2016: $5,990,342Expenses 2016: $6,318,551Net Income 2016: -$328,2092016Revenue 2017: $6,647,220Expenses 2017: $7,499,850Net Income 2017: -$852,6302017Revenue 2018: $6,923,654Expenses 2018: $6,639,076Net Income 2018: $284,5782018Revenue 2019: $6,285,053Expenses 2019: $6,622,836Net Income 2019: -$337,7832019Revenue 2020: $6,472,113Expenses 2020: $6,306,578Net Income 2020: $165,5352020Revenue 2021: $6,719,360Expenses 2021: $5,823,613Net Income 2021: $895,7472021Revenue 2022: $7,705,375Expenses 2022: $7,281,509Net Income 2022: $423,8662022Revenue 2023: $9,247,635Expenses 2023: $8,220,412Net Income 2023: $1,027,2232023Revenue 2024: $9,405,894Expenses 2024: $9,290,023Net Income 2024: $115,8712024Revenue 2025: $10,757,060Expenses 2025: $10,338,733Net Income 2025: $418,3272025

Highlighted filing

2019

Revenue$6,285,053
Expenses$6,622,836
Net Income-$337,783
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jan 24, 2020
Return Version
2018v3.1
Gross Receipts
$7,667,705
Mission and Program Overview

Mission

To train students to glorify jesus christ by growing spiritually, academically, physically, and socially.

To train students to glorify Jesus Christ by growing spiritually, academically, physically and socially.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,409,089$6,612,503▲ $1,203,414
Investments Other Securities$1,038,188$0▼ $1,038,188
Cash and Non-Interest-Bearing Accounts$610,198$722,502▲ $112,304
Savings and Temporary Cash Investments$574,220$610,268▲ $36,048
Accounts Receivable$254,854$164,140▼ $90,714
Investments in Publicly Traded Securities-$143,241-
Prepaid Expenses and Deferred Charges$63,011$39,284▼ $23,727
Inventories for Sale or Use$15,000$15,000→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$9,034,927$8,643,685▼ $391,242
Other Assets Total$1,070,367$336,747▼ $733,620
Liabilities
Deferred Revenue$912,940$1,011,617▲ $98,677
Accounts Payable and Accrued Expenses$227,080$127,548▼ $99,532
Total Liabilities$1,140,020$1,139,165▼ $855
Net Assets / Fund Balance
Unrestricted Net Assets$7,776,442$7,381,008▼ $395,434
Temporarily Rstr Net Assets$118,465$123,512▲ $5,047
Total Net Assets Fund Balance$7,894,907$7,504,520▼ $390,387
Total Liabilities and Net Assets / Fund Balance$9,034,927$8,643,685▼ $391,242

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,258,019-$4,258,019
Other Land Buildings$2,351,489$938,079$3,289,568
Equipment$2,995$21,976$24,971
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debbee ScottHead of SchoolFT$113,646$13,179$126,825
Tyler JacobusDirector OperationsFT$71,275-$71,275

Board Members and Trustees

NameTitle
Casey JohnsonChairman
David FultonChairman
Stephanie LandesChairman
Duane YoungPresident
Richard TwissVice-Chairman
Rich MercatanteSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Blackstone ConstructionConstruction49244 Gila River, Indio, CA 92201$173,501
Revenue and Support

Revenue Composition

Contributions and Grants
$343,105
Program Service Revenue
$5,727,419
Investment Income
$56,599
Other Revenue
$157,930
All Other Contributions
$119,017
Change in Net Assets
$-337,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,285,053
Revenue Not Reported on Form 990
$19,036
Total Revenue per Audited Statements
$6,304,089
Total Revenue per Form 990
$6,285,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,544,176
Other Expenses$1,757,251
Grants and Similar Amounts Paid$1,321,409
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,686,590$990,536-$2,677,126
Grants to Domestic Individuals$1,321,409--$1,321,409
Other Employee Benefits$272,587$160,090-$432,677
Office Expenses$294,692$129,548-$424,240
Payroll Taxes$130,595$76,699-$207,294
Current Officers, Directors, Trustees, and Key Employees$124,803$73,297-$198,100
All Other Expenses$143,268$29,967-$173,235
Depreciation Depletion$109,430$27,357-$136,787
Occupancy$100,433$25,108-$125,541
Other Expenses$134,227$93,726-$93,726
Insurance$53,491$13,373-$66,864
Fees for Services Other$29,287$19,773-$49,060
Fees for Services Accounting-$31,000-$31,000
Pension Plan Contributions$18,256$10,723-$28,979
Advertising-$5,446-$5,446
Fees for Services Legal-$1,525-$1,525
Total Functional Expenses$4,901,112$1,721,724$0$6,622,836

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,694,476
Expenses per Audited Statements$6,622,836
Total Expenses per Form 990$6,622,836
Expenses Not Reported on Form 990$71,640
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$222,845
Fundraising Direct Expenses$71,640
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walk-a-Thon$164,084$150,534$12,385$138,149
Auction$282,849$72,311$23,894$48,417
Total Events$446,933$222,845$71,640$151,205
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 2: Description of Business or Family Relationship of Officers, Directors, Et

The head of school, Debbee Scott, is the daughter of chairman David Fulton. Chairman Duane Young is the father of a teacher.

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

The board reviews and approves the 990 before it is field.

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

The board annually reviews related party and conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of the head of school is reviewed and approved by the board of directors.

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

governing documents of the academy are available by request.

Filing and Contact Details

Filer

Filer Name
Desert Christian Academy
EIN
95-3048608
Phone
7603452848
Address
40-700 Yucca Lane, Bermuda Dunes, CA 92203

Signing Officer

Name
Duane Young
Title
President
Signed
2020-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Young
Formed
1976
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
104
Volunteers
250

Preparer

Firm
Lund & Guttry LLP
Address
36917 Cook Street Ste 102, Palm Desert, CA 92211
Preparer
Shannon C Maidment
Phone
7605682242
Supplemental Narrative

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

The Academy previously capitalized donated works of art that are held for public exhibition and education. Works of art are recognized as assets in the period in which they were acquired and valued at the Artists estimated value. The Academys art collection consists of paintings and other artwork that are publicly displayed and preserved. Donated artwork from prior years with had an estimated fair market value at donation of $635,000. During the year ended, July 31, 2016, the Academy went out and had this artwork independently appraised. The appraisal estimated the artwork at approximately $317,500 which is included in property and equipment for the year ended July 31, 2018 and 2019, respectively. There was no impairment loss during the current year ended July 31, 2019.

Part X : FIN48 Footnote

The Academy is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. The Academy is, however, liable for certain income taxes on any unrelated business income to both the Internal Revenue Service and the Franchise Tax Board. The Academy has not engaged in any activities subject to income tax on unrelated business income, therefore, no provision has been made for income taxes.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Academy and recognize a tax liability (or asset) if the Academy has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Academy, and has concluded that as of July 31, 2019 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Academys tax returns are subject to examination by the Internal revenue Service and California Franchise Tax Board, generally, for three years and four years, respectively, after they are filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising events expense in revenue $71640

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising events expense in revenue $71640

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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01334744
IRS990/GrossReceiptsAmt07667705
IRS990/GrossRentsGrp/RealAmt06725
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt013373
IRS990/InsuranceGrp/ProgramServicesAmt053491
IRS990/InsuranceGrp/TotalAmt066864
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015000
IRS990/InventoriesForSaleOrUseGrp/EOYAmt015000
IRS990/InvestmentIncomeGrp/ExclusionAmt032867
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032867
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01038188
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0143241
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0960055
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05409089
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06612503
IRS990/LandBldgEquipCostOrOtherBssAmt07572558
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01311012
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To train students to glorify Jesus Christ by growing spiritually, academically, physically and socially.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07894907
IRS990/NetAssetsOrFundBalancesEOYAmt07504520
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt023732
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt023732
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0151205
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06725
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06725
IRS990/NetUnrlzdGainsLossesInvstAmt0-52604
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt025108
IRS990/OccupancyGrp/ProgramServicesAmt0100433
IRS990/OccupancyGrp/TotalAmt0125541
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0129548
IRS990/OfficeExpensesGrp/ProgramServicesAmt0294692
IRS990/OfficeExpensesGrp/TotalAmt0424240
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01070367
IRS990/OtherAssetsTotalGrp/EOYAmt0336747
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0160090
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0272587
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0432677
IRS990/OtherExpensesGrp/Desc0Education materials & supplies
IRS990/OtherExpensesGrp/Desc1Field Trip Expense
IRS990/OtherExpensesGrp/Desc2Repairs & maintenance
IRS990/OtherExpensesGrp/Desc3Bad debt expense
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt033556
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt193726
IRS990/OtherExpensesGrp/ProgramServicesAmt0248793
IRS990/OtherExpensesGrp/ProgramServicesAmt1233251
IRS990/OtherExpensesGrp/ProgramServicesAmt2134227
IRS990/OtherExpensesGrp/TotalAmt0248793
IRS990/OtherExpensesGrp/TotalAmt1233251
IRS990/OtherExpensesGrp/TotalAmt2167783
IRS990/OtherExpensesGrp/TotalAmt393726
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0990536
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01686590
IRS990/OtherSalariesAndWagesGrp/TotalAmt02677126
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt076699
IRS990/PayrollTaxesGrp/ProgramServicesAmt0130595
IRS990/PayrollTaxesGrp/TotalAmt0207294
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010723
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018256
IRS990/PensionPlanContributionsGrp/TotalAmt028979
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt063011
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039284
IRS990/PrincipalOfficerNm0Duane Young
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0DAYCARE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc3TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt042153
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110398
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2428101
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35246767
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt042153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110398
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2428101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35246767
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0449189
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010325
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02991711
IRS990/PYOtherRevenueAmt0640283
IRS990/PYProgramServiceRevenueAmt05823857
IRS990/PYRevenuesLessExpensesAmt0284578
IRS990/PYSalariesCompEmpBnftPaidAmt03647365
IRS990/PYTotalExpensesAmt06639076
IRS990/PYTotalRevenueAmt06923654
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-337783
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06725
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0574220
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0610268
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt0317500
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt02995
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021976
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024971
IRS990ScheduleD/ExpensesNotReportedAmt071640
IRS990ScheduleD/ExpensesSubtotalAmt06622836
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt04258019
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04258019
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-52604
IRS990ScheduleD/OtherExpensesIncludedAmt071640
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02351489
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0938079
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03289568
IRS990ScheduleD/OtherRevenueAmt071640
IRS990ScheduleD/RevenueNotReportedAmt019036
IRS990ScheduleD/RevenueSubtotalAmt06285053
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Academy previously capitalized donated works of art that are held for public exhibition and education. Works of art are recognized as assets in the period in which they were acquired and valued at the Artists estimated value. The Academys art collection consists of paintings and other artwork that are publicly displayed and preserved. Donated artwork from prior years with had an estimated fair market value at donation of $635,000. During the year ended, July 31, 2016, the Academy went out and had this artwork independently appraised. The appraisal estimated the artwork at approximately $317,500 which is included in property and equipment for the year ended July 31, 2018 and 2019, respectively. There was no impairment loss during the current year ended July 31, 2019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Academy is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. The Academy is, however, liable for certain income taxes on any unrelated business income to both the Internal Revenue Service and the Franchise Tax Board. The Academy has not engaged in any activities subject to income tax on unrelated business income, therefore, no provision has been made for income taxes.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Academy and recognize a tax liability (or asset) if the Academy has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Academy, and has concluded that as of July 31, 2019 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Academys tax returns are subject to examination by the Internal revenue Service and California Franchise Tax Board, generally, for three years and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising events expense in revenue $71640
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Fundraising events expense in revenue $71640
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4: Description of organization's collections and how it furthers its purpose.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06612503
IRS990ScheduleD/TotalExpensesPerForm990Amt06622836
IRS990ScheduleD/TotalRevenuePerForm990Amt06285053
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06304089
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06694476
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.1$5.14$10.9$10.8$10.3$0.42
2024Detailed filing. Detailed filing data is available for this year.$14.9$4.38$10.5$9.41$9.29$0.12
2023Detailed filing. Detailed filing data is available for this year.$11.1$1.42$9.72$9.25$8.22$1.03
2022Detailed filing. Detailed filing data is available for this year.$10.8$2.10$8.68$7.71$7.28$0.42
2021Detailed filing. Detailed filing data is available for this year.$10.0$1.76$8.27$6.72$5.82$0.90
2020Detailed filing. Detailed filing data is available for this year.$8.10$0.43$7.67$6.47$6.31$0.17
2019Detailed filing. Detailed filing data is available for this year.$8.64$1.14$7.50$6.29$6.62$0.34
2018Detailed filing. Detailed filing data is available for this year.$9.03$1.14$7.89$6.92$6.64$0.28
2017Detailed filing. Detailed filing data is available for this year.$8.82$1.21$7.61$6.65$7.50$0.85
2016Summary only. Only limited summary data is available for this year.$9.84$1.38$8.46$5.99$6.32$0.33
2015Detailed filing. Detailed filing data is available for this year.$10.1$1.30$8.79$5.96$6.12$0.15
2014Detailed filing. Detailed filing data is available for this year.$10.0$1.08$8.94$5.75$5.62$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.95$1.14$8.81$5.23
2012Summary only. Only limited summary data is available for this year.$9.41$1.05$8.36$4.79$4.70$0.08
2011Summary only. Only limited summary data is available for this year.$9.35$1.08$8.27$4.43$5.02$0.60