2023-04-13T09:53:30-04:00 2021-05-31 450491842 BLANKENSHIP CPA GROUP PLLC 215 WARD CIRCLE BRENTWOOD TN 370272304 990 2020-06-01 620854263 DONELSON CHRISTIAN ACADEMY INC DONE 6158832926 300 DANYACREST DRIVE NASHVILLE TN 37214 KEITH SINGER HEADMASTER 6158832926 2023-03-31 true KEITH SINGER 999009999 ABIGAIL L CAMPBELL CPA P01296738 6153733771 2023-04-13 2020 2023-04-26 12:10:37Z KEITH SINGER 300 DANYACREST DRIVE NASHVILLE TN 37214 14961522 false X WWW.DCAWILDCATS.ORG X 1971 TN DONELSON CHRISTIAN ACADEMY (DCA) EDUCATES STUDENTS FROM PRESCHOOL THROUGH TWELFTH GRADE. 17 15 188 107 0 717705 3302087 9720302 8410690 3315 1743 9816580 3218587 20257902 14933107 907266 1482319 0 6595244 5856598 44250 155606 3613153 3474830 11115663 10857997 9142239 4075110 17969373 21282764 6621962 5860243 11347411 15422521 X DCA SERVES CHRIST BY ASSISTING PARENTS IN PROVIDING STUDENTS WITH A CHALLENGING, COLLEGE-PREPARATORY EDUCATION TAUGHT FROM A NON-DENOMINATIONAL BIBLICAL WORLDVIEW THAT DEVELOPS THE WHOLE PERSON INTO A CHRIST-LIKE LEADER IN THE HOME, CHURCH, AND COMMUNITY. false false 9269789 1482319 8410690 DCA SERVES CHRIST BY ASSISTING PARENTS IN PROVIDING STUDENTS WITH A CHALLENGING, COLLEGE-PREPARATORY EDUCATION TAUGHT FROM A NONDENOMINATIONAL BIBLICAL WORLDVIEW THAT DEVELOPS THE WHOLE PERSON INTO A CHRIST-LIKE LEADER IN THE HOME, CHURCH, AND COMMUNITY. 9269789 true true false false false false false false false true true false false true false false true false true false false false false true true false false false true false false false false false true true true false false false false false false false false false false true 29 0 188 true false false false false false true true false false false false false false false false X 17 15 true false false false true true false true true false false true true true true true true true true false X JACK MATHESON 6158832926 300 DANYACREST DRIVE NASHVILLE TN 37214 PAUL WADE HEAD FOOTBAL 40.00 X 126019 0 0 KEITH SINGER HEADMASTER 40.00 X 111220 0 3653 JACK MATHESON DIRECTOR OF 40.00 X 84502 0 4884 MARK JACOBS BOARD CHAIR 0.10 X X 0 0 0 SHANA BIDDLE VICE CHAIR 0.10 X X 0 0 0 COURTNEY BRAUSS TREASURER 0.10 X X 0 0 0 DAVID ALDRIDGE SECRETARY 0.10 X X 0 0 0 ALLISON BOEHM TRUSTEE 0.10 X 0 0 0 STEVE FRANCIS TRUSTEE 0.10 X 0 0 0 JODY JONES TRUSTEE 0.10 X 0 0 0 BREONUS MITCHELL SR TRUSTEE 0.10 X 0 0 0 AMANDA STEPHENS TRUSTEE 0.10 X 0 0 0 LEIGH JONES TRUSTEE 0.10 X 0 0 0 SCOTT PATTON TRUSTEE 0.10 X 0 0 0 SCOTTY BARNETT TRUSTEE 0.10 X 0 0 0 GALEN DAVIS TRUSTEE 0.10 X 0 0 0 DAVE FRANCIS TRUSTEE 0.10 X 0 0 0 CHAD KURZYNSKE TRUSTEE 0.10 X 0 0 0 KIA LEWIS TRUSTEE 0.10 X 0 0 0 GREG MAY TRUSTEE 0.10 X 0 0 0 321741 8537 2 false false false ADVANTAGE SUPERIOR CLEANING 451 MYATT DRIVE MADISON TN 37075 JANITORIAL 173900 1 20659 1089085 2192343 3302087 TUITION AND FEES 611110 8150461 8150461 AUXILIARY ACTIVITIES 611110 151174 151174 EXTRACURRICULAR ACTIVITIES 611110 109055 109055 8410690 1743 1743 20679 20679 20679 20679 18466 20659 20659 -2193 14246 7756 6490 6490 GAIN ON INSURANCE PROCEEDS 900099 3191780 3191780 MISCELLANEOUS 900099 1831 1831 3193611 14933107 8417180 3216033 1482319 1482319 217090 178185 36423 2482 4861959 3990656 815722 55581 420329 345003 70521 4805 357220 293203 59933 4084 38018 6143 31453 422 44250 44250 644112 526977 115155 1980 65972 3661 48249 14062 265263 208108 56477 678 1135907 1102941 32966 42734 41318 1414 2 6673 2124 17 4532 61649 24979 36670 575010 575010 158245 158245 STUDENT ACTIVITIES 313016 299523 13493 BAD DEBT EXPENSE 113858 113858 MISCELLANEOUS 54373 31394 251 22728 10857997 9269789 1432602 155606 11345946 1547 5127589 258357 275257 25000 40761 39642 52815 54320 15356825 7780799 6244382 7576026 2112 8208383 17969373 21282764 803984 1177050 227615 202332 4480861 4480861 1089085 20417 6621962 5860243 X 10897700 13046885 449711 2375636 11347411 15422521 17969373 21282764 X 4075110 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2112 1 2113 2107 5 2112 1891 200 16 2107 1891 1891 1.00000 false false 570265 570265 11384685 5135768 6248917 3401875 2645031 756844 7576026 CONSTRUCTION IN PROGRESS 8208383 8208383 13479203 28415 28415 13450788 1482319 1482319 14933107 9404093 28415 28415 9375678 1482319 1482319 10857997 SCHEDULE D, PAGE 2, PART V, LINE 4 THIS ENDOWMENT WAS ESTABLISHED TO SUPPORT OPERATIONS AS A RESULT OF DONOR CONTRIBUTIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 7,756 FUNDRAISING EVENT EXPENSE 20,659 SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID AND DISCOUNTS 1,482,319 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 7,756 FUNDRAISING EVENT EXPENSE 20,659 SCHEDULE D, PAGE 4, PART XII, LINE 4B FINANCIAL AID AND DISCOUNTS 1,482,319 SCHEDULE D, PAGE 4, PART XIII THE ACADEMY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE ORGANIZATION IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAX. THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD AS TO WHETHER THE TAX POSITIONS WOULD BE SUSTAINED, BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTY, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NO LONGER SUBJECT TO IRS EXAMINATIONS FOR THE YEARS PRIOR TO 2019. true true true false true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS CONSISTENT WITH THE PUBLICITY EXCEPTION FOUND IN REV. PROC. 75-50 SECTION 4.03(2)(C). SCHEDULE E, LINE 4 DCA HAS HISTORICALLY KEPT RECORDS OF THE STUDENT BODY'S RACIAL COMPOSITION. HOWEVER, DCA HAS NOT KEPT RECORDS OF THE RACIAL COMPOSITION OF FACULTY AND STAFF. SCHEDULE E, LINE 6 IN THE 2020-21 FISCAL YEAR, DCA RECEIVED 1,089,085 OF PAYCHECK PROTECTION PROGRAM LOAN FORGIVENESS FROM THE SMALL BUSINESS ADMINISTRATION. X X X X true GENERIS 6455 EAST JOHNS CROSSING STE 275 JOHNS CREEK GA 30097 CONSULTING false 1961453 44250 1917203 1961453 44250 1917203 GOLF TOURNAMENT 39125 20659 18466 5510 10134 4268 747 39125 20659 18466 5510 10134 4268 747 20659 -2193 true FINANCIAL AID & DISCOUNTS 278 1482319 BOOK DISCOUNTED TUIT SCHEDULE I, PAGE 1, PART I, LINE 2 STUDENTS MUST APPLY FOR TUITION ASSISTANCE BY COMPLETING AN APPLICATION AND SUBMITTING FINANCIAL INFORMATION TO SSS, A NATIONAL SYSTEM THAT CREATES A NEEDS ANALYSIS. THE SCHOOL AWARDS THE ASSISTANCE BASED UPON A PERCENTAGE BASIS OF NEED REPORTED BY SSS. THE SCHOOL MAINTAINS COPIES OF SUBMITTED FORMS AND THE SSS REPORTS. GRANTS ARE MONITORED THROUGH THE ENROLLMENT PROCESS AND APPLIED DIRECTLY TO STUDENT ACCOUNTS. BOARD MEMBER BOARD MEMBER 3177 FINANCIAL AID TUITION REDUCTION WELLSPRINGS BUILDERS TRUSTEE 5902604 CONSTRUCTION false KAREN SINGER SPOUSE 55349 EMPLOYMENT false SCHEDULE L, PART V WELLSPRINGS CONSTRUCTION IS A 35% CONTROLLED ENTITY OF TRUSTEES STEVE FRANCIS AND SCOTT PATTON. WELLSPRINGS CONSTRUCTION PERFORMED CONSTRUCTION WORK AFTER THE 2020 TORNADO FOR THE ORGANIZATION. KAREN SINGER, AN EMPLOYEE OF THE ORGANIZATION, IS THE SPOUSE OF KEITH SINGER, HEADMASTER. FORM 990 - ORGANIZATION'S MISSION DCA SERVES CHRIST BY ASSISTING PARENTS IN PROVIDING STUDENTS WITH A CHALLENGING, COLLEGE-PREPARATORY EDUCATION TAUGHT FROM A NON-DENOMINATIONAL BIBLICAL WORLDVIEW THAT DEVELOPS THE WHOLE PERSON INTO A CHRIST-LIKE LEADER IN THE HOME, CHURCH, AND COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 2 STEVE FRANCIS SCOTT PATTON TRUSTEE TRUSTEE BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 6 DCA INCLUDES AS MEMBERS A STUDENT'S MOTHER, FATHER, CUSTODIAL PARENT, STEPPARENT, OR GUARDIAN, WITH A MAXIMUM OF TWO VOTING MEMBERS PER HOUSEHOLD. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS MAY SUBMIT TO THE BOARD NOMINEES FOR ELECTION TO THE BOARD. THE TRUSTEES ARE THEN ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF MEMBERS FROM A LIST OF NOMINEES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY DCA'S DIRECTOR OF FINANCE AND HEADMASTER. THE REVIEWED FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE SCHOOL REQUIRES ALL TRUSTEES AND OFFICERS TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST QUESTIONNAIRE. THE DIRECTOR OF FINANCE IS RESPONSIBLE FOR REVIEWING THE SIGNED STATEMENTS AND ENSURING THAT INTERESTED PERSONS ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE HEADMASTER REVIEWS THE DIRECTOR OF FINANCE'S SIGNED STATEMENT. IF A MATTER RELATED TO A POTENTIAL CONFLICT WERE TO ARISE AT A BOARD MEETING, THE INTERESTED PERSON WOULD ABSTAIN FROM VOTING ON MATTERS RELATED TO THE NOTED CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE INDEPENDENT BOARD OF TRUSTEES USES FORM 990 DATA AND ISM REPORTS FOR COMPARABLE PRIVATE DAY SCHOOLS TO ESTABLISH THE COMPENSATION FOR DCA'S HEADMASTER. THE BOARD'S REVIEW, DELIBERATION, AND DECISION ARE CONTEMPORANEOUSLY RECORDED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B THE INDEPENDENT BOARD OF TRUSTEES USES FORM 990 DATA AND ISM REPORTS FOR COMPARABLE PRIVATE DAY SCHOOLS TO ESTABLISH THE COMPENSATION FOR DCA'S DIRECTOR OF FINANCE. THE BOARD'S REVIEW, DELIBERATION, AND DECISION ARE CONTEMPORANEOUSLY RECORDED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 DCA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 7,756 FUNDRAISING EVENT EXPENSE 20,659 FINANCIAL AID AND DISCOUNTS -1,482,319 COST OF GOODS SOLD -7,756 FUNDRAISING EVENT EXPENSE -20,659 FINANCIAL AID AND DISCOUNTS 1,482,319 DONELSON CHRISTIAN ACADEMY IS LOCATED IN NASHVILLE, TENNESSEE. ON MARCH 20, 2020, ITS CAMPUS WAS HIT BY A DEVASTATING TORNADO, WHICH RESULTED IN A CRITICAL LOSS ON THE OPERATIONS SIDE OF THE ORGANIZATION. THE ACCOUNTING SOFTWARE WAS OFFLINE UNTIL AUGUST 16, 2020, AND AT THAT TIME THERE WERE MANY OTHER SIGNIFICANT MATTERS THAT NEEDED TO BE ADDRESSED. FOR EXAMPLE, DONELSON CHRISTIAN ACADEMY HAD TO PIVOT AS A RESULT OF THE TORNADO AND WAS FORCED TO FIND TWO SEPARATE CAMPUSES TO HOUSE ITS PRESCHOOL AND ELEMENTARY STUDENTS. THE CONSTRUCITON ON ITS NEW LOCATION IS CURRENTLY ONGOING. THE INCREASED WORLOAD FROM HAVING MULTIPLE CAMPUSES, NAVIGATING THE CHANGING LANDSCAPE OF EDUCATION DUE TO COVID-19 PROTECTIONS, AND ADDRESSING THE EXTRA WORK FROM A VERY LARGE INSURANCE CLAIM AS A RESULT OF THE DEVASTATING IMPACT OF THE TORNADO RENDERED IT EXCEEDINGLY DIFFICULT TO FILE ITS FORM 990 FOR THE MAY 31, 2021 YEAR-END.