Civic Intelligence

Desert Christian Academy

990 • Fiscal year 2020 • EIN 95-3048608

Aug 01, 2019 to Jul 31, 2020 • Filed on May 26, 2021

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

32nd percentile

0.05x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

24th percentile

0.07x

Higher debt load relative to revenue than 24% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

45th percentile

2.6%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

48th percentile

$116,447

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

11th percentile

-6.2%

Faster asset growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

3.0%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$8,104,696

Down $538,989 (-6.2%) from 2019

Net Assets

Up

$7,670,055

Up $165,535 (+2.2%) from 2019

Liabilities

Down

$434,641

Down $704,524 (-62%) from 2019

Revenue

Up

$6,472,113

Up $187,060 (+3.0%) from 2019

Expenses

Down

$6,306,578

Down $316,258 (-4.8%) from 2019

Net Income

Up

$165,535

Up $503,318 (+149%) from 2019

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

2020

Assets$8,104,696
Liabilities$434,641
Net Assets$7,670,055

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

2020

Revenue$6,472,113
Expenses$6,306,578
Net Income$165,535
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
May 26, 2021
Return Version
2019v5.0
Gross Receipts
$6,528,127
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$6,612,503$6,486,287▼ $126,216
Savings and Temporary Cash Investments$610,268$512,972▼ $97,296
Cash and Non-Interest-Bearing Accounts$722,502$379,773▼ $342,729
Accounts Receivable$164,140$170,905▲ $6,765
Investments in Publicly Traded Securities$143,241$145,722▲ $2,481
Prepaid Expenses and Deferred Charges$39,284$29,434▼ $9,850
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 Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$8,643,685$8,104,696▼ $538,989
Other Assets Total$336,747$364,603▲ $27,856
Liabilities
Deferred Revenue$1,011,617$263,992▼ $747,625
Accounts Payable and Accrued Expenses$127,548$156,469▲ $28,921
Other Liabilities-$14,180-
Total Liabilities$1,139,165$434,641▼ $704,524
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,381,008$7,539,438▲ $158,430
Net Assets With Donor Restrictions$123,512$130,617▲ $7,105
Total Net Assets Fund Balance$7,504,520$7,670,055▲ $165,535
Total Liabilities and Net Assets / Fund Balance$8,643,685$8,104,696▼ $538,989

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,258,019-$4,258,019
Other Land Buildings$2,219,297$944,957$3,164,254
Equipment$8,971-$8,971
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debbee ScottHead of SchoolFT$102,070$14,377$116,447
Tyler JacobusDirector OperationsFT$76,040-$76,040

Board Members and Trustees

NameTitle
Richard TwissChairman
Casey JohnsonVice Chairman
Duane YoungBoard Member
Janis MorrisonBoard Member
David FultonFounder
Richard MercatanteSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$768,111
Program Service Revenue
$5,456,021
Investment Income
$2,704
Other Revenue
$245,277
All Other Contributions
$120,811
Change in Net Assets
$165,535

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,472,113
Revenue Not Reported on Form 990
$56,014
Total Revenue per Audited Statements
$6,528,127
Total Revenue per Form 990
$6,472,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,575,164
Grants and Similar Amounts Paid$1,416,905
Other Expenses$1,314,509
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,711,642$1,005,250-$2,716,892
Grants to Domestic Individuals$1,416,905--$1,416,905
Other Employee Benefits$266,435$156,478-$422,913
Office Expenses$216,322$113,652-$329,974
Payroll Taxes$133,086$78,162-$211,248
Current Officers, Directors, Trustees, and Key Employees$121,267$71,220-$192,487
Depreciation Depletion$146,878$36,719-$183,597
Occupancy$91,373$22,843-$114,216
All Other Expenses$82,052$30,831-$112,883
Other Expenses$47,742$14,920-$62,662
Insurance$35,106$8,777-$43,883
Pension Plan Contributions$19,923$11,701-$31,624
Fees for Services Accounting-$24,345-$24,345
Fees for Services Other$14,258--$14,258
Advertising-$2,124-$2,124
Fees for Services Legal-$1,394-$1,394
Total Functional Expenses$4,693,921$1,612,657$0$6,306,578

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,362,592
Expenses per Audited Statements$6,306,578
Total Expenses per Form 990$6,306,578
Expenses Not Reported on Form 990$56,014
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$301,291
Fundraising Direct Expenses$56,014
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walk-a-Thon$168,729$168,729$44,801$123,928
Auction$132,562$132,562$8,240$124,322
Total Events$301,291$301,291$56,014$245,277
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
Capital Lease payable - Current Portion$14,180
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 35% controlled entity
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 2: Description of Business or Family Relationship of Officers, Directors, Et

The head of school, Debbee Scott, is the daughter of founder David Fulton. Board member Duane Young is the father of a teacher. Board member Janis Morrison is the mother of a staff member.

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
Richard Twiss
Title
Chairman
Signed
2021-05-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Twiss
Formed
1976
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
96
Volunteers
100

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, 2019 and 2020, respectively. There was no impairment loss during the current year ended July 31, 2020.

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, 2020 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 $56014

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

Fundraising events expense in revenue $56014

Raw XML AppendixShowing 400 of 514 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0127548
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0156469
IRS990/AccountsReceivableGrp/BOYAmt0164140
IRS990/AccountsReceivableGrp/EOYAmt0170905
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To train students to glorify Jesus Christ by growing spiritually, academically, physically and socially.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02124
IRS990/AdvertisingGrp/TotalAmt02124
IRS990/AllOtherContributionsAmt0120811
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt030831
IRS990/AllOtherExpensesGrp/ProgramServicesAmt082052
IRS990/AllOtherExpensesGrp/TotalAmt0112883
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Richard Mangus
IRS990/BooksInCareOfDetail/PhoneNum07603452848
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt040-700 Yucca Lane
IRS990/BooksInCareOfDetail/USAddress/CityNm0Bermuda Dunes
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092201
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0722502
IRS990/CashNonInterestBearingGrp/EOYAmt0379773
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0true
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt071220
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0121267
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0192487
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0768111
IRS990/CYGrantsAndSimilarPaidAmt01416905
IRS990/CYInvestmentIncomeAmt02704
IRS990/CYOtherExpensesAmt01314509
IRS990/CYOtherRevenueAmt0245277
IRS990/CYProgramServiceRevenueAmt05456021
IRS990/CYRevenuesLessExpensesAmt0165535
IRS990/CYSalariesCompEmpBnftPaidAmt03575164
IRS990/CYTotalExpensesAmt06306578
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06472113
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01011617
IRS990/DeferredRevenueGrp/EOYAmt0263992
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt036719
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0146878
IRS990/DepreciationDepletionGrp/TotalAmt0183597
IRS990/Desc0ACADEMIC PROGRAMS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0123512
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0130617
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt096
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt04693921
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt024345
IRS990/FeesForServicesAccountingGrp/TotalAmt024345
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01394
IRS990/FeesForServicesLegalGrp/TotalAmt01394
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt014258
IRS990/FeesForServicesOtherGrp/TotalAmt014258
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt014377
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Debbee Scott
IRS990/Form990PartVIISectionAGrp/PersonNm1Tyler Jacobus
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard Twiss
IRS990/Form990PartVIISectionAGrp/PersonNm3Casey Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm4Richard Mercatante
IRS990/Form990PartVIISectionAGrp/PersonNm5Duane Young
IRS990/Form990PartVIISectionAGrp/PersonNm6Janis Morrison
IRS990/Form990PartVIISectionAGrp/PersonNm7David Fulton
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0102070
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt176040
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt1Dir. Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Founder
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt056014
IRS990/FundraisingGrossIncomeAmt0301291
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0647300
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01416905
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01416905
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06528127
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt08777
IRS990/InsuranceGrp/ProgramServicesAmt035106
IRS990/InsuranceGrp/TotalAmt043883
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015000
IRS990/InventoriesForSaleOrUseGrp/EOYAmt015000
IRS990/InvestmentIncomeGrp/ExclusionAmt02704
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02704
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0143241
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0145722
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0944957
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06612503
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06486287
IRS990/LandBldgEquipCostOrOtherBssAmt07431244
IRS990/LegalDomicileStateCd0CA
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/NetAssetsOrFundBalancesBOYAmt07504520
IRS990/NetAssetsOrFundBalancesEOYAmt07670055
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0245277
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07381008
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07539438
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt022843
IRS990/OccupancyGrp/ProgramServicesAmt091373
IRS990/OccupancyGrp/TotalAmt0114216
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0113652
IRS990/OfficeExpensesGrp/ProgramServicesAmt0216322
IRS990/OfficeExpensesGrp/TotalAmt0329974
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0336747
IRS990/OtherAssetsTotalGrp/EOYAmt0364603
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0156478
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0266435
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0422913
IRS990/OtherExpensesGrp/Desc0Education materials & supplies
IRS990/OtherExpensesGrp/Desc1Repairs & maintenance
IRS990/OtherExpensesGrp/Desc2Athletic supplies
IRS990/OtherExpensesGrp/Desc3Student store
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt034241
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114920
IRS990/OtherExpensesGrp/ProgramServicesAmt0180771
IRS990/OtherExpensesGrp/ProgramServicesAmt1136964
IRS990/OtherExpensesGrp/ProgramServicesAmt273197
IRS990/OtherExpensesGrp/ProgramServicesAmt347742
IRS990/OtherExpensesGrp/TotalAmt0180771
IRS990/OtherExpensesGrp/TotalAmt1171205
IRS990/OtherExpensesGrp/TotalAmt273197
IRS990/OtherExpensesGrp/TotalAmt362662
IRS990/OtherLiabilitiesGrp/EOYAmt014180
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01005250
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01711642
IRS990/OtherSalariesAndWagesGrp/TotalAmt02716892
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt078162
IRS990/PayrollTaxesGrp/ProgramServicesAmt0133086
IRS990/PayrollTaxesGrp/TotalAmt0211248
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011701
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019923
IRS990/PensionPlanContributionsGrp/TotalAmt031624
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt039284
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029434
IRS990/PrincipalOfficerNm0Richard Twiss
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/RelatedOrExemptFuncIncomeAmt034381
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115562
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2196105
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35209973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034381
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2196105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35209973
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0343105
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01321409
IRS990/PYInvestmentIncomeAmt056599
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01757251
IRS990/PYOtherRevenueAmt0157930
IRS990/PYProgramServiceRevenueAmt05727419
IRS990/PYRevenuesLessExpensesAmt0-337783
IRS990/PYSalariesCompEmpBnftPaidAmt03544176
IRS990/PYTotalExpensesAmt06622836
IRS990/PYTotalRevenueAmt06285053
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0165535
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0610268
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0512972
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/BookValueAmt08971
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08971
IRS990ScheduleD/ExpensesNotReportedAmt056014
IRS990ScheduleD/ExpensesSubtotalAmt06306578
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt04258019
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04258019
IRS990ScheduleD/OtherExpensesIncludedAmt056014
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02219297
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0944957
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03164254
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014180
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital Lease payable - Current Portion
IRS990ScheduleD/OtherRevenueAmt056014
IRS990ScheduleD/RevenueNotReportedAmt056014
IRS990ScheduleD/RevenueSubtotalAmt06472113
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, 2019 and 2020, respectively. There was no impairment loss during the current year ended July 31, 2020.
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, 2020 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 $56014
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Fundraising events expense in revenue $56014
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/TotalBookValueLandBuildingsAmt06486287
IRS990ScheduleD/TotalExpensesPerForm990Amt06306578
IRS990ScheduleD/TotalLiabilityAmt014180
IRS990ScheduleD/TotalRevenuePerForm990Amt06472113
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06528127
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06362592
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt056014
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0400
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0400
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Walk-a-Thon
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0520

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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