HIGH POINT CHRISTIAN ACADEMY INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
HIGH POINT CHRISTIAN ACADEMY INC (EIN 56-1978500)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-03-23
IRS object ID
202230829349300323
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-03-23T08:50:04-07:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN561684013PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DODSON SHELTON & NELSON PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1603 DOLLEY MADISON RD SUITE 104AddressLine1Txt
CityGREENSBOROCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27410ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN561978500EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HIGH POINT CHRISTIAN ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHIGHBusinessNameControlTxt
Phone3368418702PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1800 PHILLIPS AVENUEAddressLine1Txt
CityHIGH POINTCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27262ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEITH CURLEEPersonNm
Person TitleHEADMASTERPersonTitleTxt
Signature2022-03-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKEITHPersonFirstNm
Person LastCURLEEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMark K Nelson CPAPreparerPersonNm
PTINP01385793PTIN
Phone3362996061PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEITH CURLEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1800 PHILLIPS AVENUEAddressLine1Txt
CityHIGH POINTCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27262ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,694,004GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HPCACOUGARS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionHIGH POINT CHRISTIAN ACADEMY'S PURPOSE IS THE OPERATION OF A SCHOOL FOR STUDENTS FROM KINDERGARTEN THROUGH HIGH SCHOOL. STUDENTS ARE ADMITTED WITHOUT REGARD TO RACE, COLOR, NATIONAL OR ETHNIC ORIGINS OR AFFLIATIONS.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee158TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$278,336PYContributionsGrantsAmt
CY Contributions Grants$971,069CYContributionsGrantsAmt
PY Program Service Revenue$4,968,142PYProgramServiceRevenueAmt
CY Program Service Revenue$5,683,958CYProgramServiceRevenueAmt
PY Investment Income$41,309PYInvestmentIncomeAmt
CY Investment Income$32,937CYInvestmentIncomeAmt
PY Other Revenue$45,334PYOtherRevenueAmt
CY Other Revenue$6,040CYOtherRevenueAmt
PY Total Revenue$5,333,121PYTotalRevenueAmt
CY Total Revenue$6,694,004CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,976,773PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,174,965CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$111,896CYTotalFundraisingExpenseAmt
PY Other Expenses$1,443,439PYOtherExpensesAmt
CY Other Expenses$1,713,794CYOtherExpensesAmt
PY Total Expenses$5,420,212PYTotalExpensesAmt
CY Total Expenses$5,888,759CYTotalExpensesAmt
PY Revenues Less Expenses-$87,091PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$805,245CYRevenuesLessExpensesAmt
Total Assets BOY$7,696,796TotalAssetsBOYAmt
Total Assets EOY$7,822,942TotalAssetsEOYAmt
Total Liabilities BOY$3,620,604TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,941,505TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,076,192NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,881,437NetAssetsOrFundBalancesEOYAmt
MissionHIGH POINT CHRISTIAN ACADEMY IS COMMITTED TO CHRIST-CENTERED, QUALITY EDUCATION AND ACADEMIC EXCELLENCE IN PARTNERSHIP WITH FAMILY AND CHURCH WITHIN A LOVING CARING ATMOSPHERE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,030,558ExpenseAmt
DescOPERATION OF A CHRISTIAN SCHOOL TO PROVIDE QUALITY EDUCATION FROM KINDERGARTEN TO HIGH SCHOOL FOR THOSE WHO ATTEND THE SCHOOL; TO PROVIDE SERVICES IN SUCH A WAY TO BENEFIT THE SCHOOL, STUDENTS, FACULTY AND STAFF; TO DEVELOP AND OFFER A QUALITY CURRICULUM FOR A SOUND EDUCATION. APPROXIMATELY 700 STUDENTS, KINDERGARTEN THROUGH GRADE 12.Desc
Total Program Service Expenses$5,030,558TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document51IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee158EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKEITH CURLEEPersonNm
Phone3368418702PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1800 PHILLIPS AVEAddressLine1Txt
CityHIGH POINTCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27262ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
KEITH CURLEE
HEADMASTER40.000.00Yes (X)$130,000$0$16,520
ANGELA FARY
DIR OF FINANCE40.000.00Yes (X)$60,159$0$16,863
MARY HELEN JACKSON
BOARD MEMBER0.000.00$0$0$0Yes (X)
ANNE FLATER
VICE-CHAIRMAN0.000.00Yes (X)$0$0$0Yes (X)
ROB CLANCY
BOARD MEMBER0.000.00$0$0$0Yes (X)
SHELBY JOHNSON
BOARD MEMBER0.000.00$0$0$0Yes (X)
LAMAR BOYKIN
BOARD MEMBER0.000.00$0$0$0Yes (X)
MIKE NEWBY
BOARD MEMBER0.000.00$0$0$0Yes (X)
GINGER POWELL
BOARD MEMBER0.000.00$0$0$0Yes (X)
JOEL GENTRY
BOARD MEMBER0.000.00$0$0$0Yes (X)
KARL SHERRILL
Chairman0.000.00Yes (X)$0$0$0Yes (X)
JULIE DAVIS
Secretary0.000.00Yes (X)$0$0$0Yes (X)
ALLISON THOMAS
BOARD MEMBER0.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$190,159TotalReportableCompFromOrgAmt
Total Other Compensation$33,383TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$674,125GovernmentGrantsAmt
All Other Contributions$296,944AllOtherContributionsAmt
Total Contributions$971,069TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SCHOOL ACTIVITIES$217,022$217,022
TUITION & FEES$5,466,936$5,466,936
FieldValueIRS element (for citing)
Total Program Service Revenue$5,683,958TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,937TotalRevenueColumnAmt
Exclusion$32,937ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneousDesc
Total Revenue Column$6,040TotalRevenueColumnAmt
Related Or Exempt Func Income$6,040RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,040OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,694,004TotalRevenueColumnAmt
Related Or Exempt Func Income$5,689,998RelatedOrExemptFuncIncomeAmt
Exclusion$32,937ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$223,542TotalAmt
Program Services$91,763ProgramServicesAmt
Management And General$123,683ManagementAndGeneralAmt
Fundraising$8,096FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,155,051TotalAmt
Program Services$2,772,456ProgramServicesAmt
Management And General$349,554ManagementAndGeneralAmt
Fundraising$33,041FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$41,298TotalAmt
Program Services$36,851ProgramServicesAmt
Management And General$4,048ManagementAndGeneralAmt
Fundraising$399FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$518,526TotalAmt
Program Services$458,400ProgramServicesAmt
Management And General$54,402ManagementAndGeneralAmt
Fundraising$5,724FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$236,548TotalAmt
Program Services$201,775ProgramServicesAmt
Management And General$31,934ManagementAndGeneralAmt
Fundraising$2,839FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,925TotalAmt
Program Services$3,368ProgramServicesAmt
Management And General$4,557ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$32,324TotalAmt
Program Services$24,243ProgramServicesAmt
Management And General$1,616ManagementAndGeneralAmt
Fundraising$6,465FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,065TotalAmt
Program Services$5,050ProgramServicesAmt
Management And General$8,015ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$112,898TotalAmt
Program Services$107,479ProgramServicesAmt
Management And General$5,419ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$393,835TotalAmt
Program Services$354,685ProgramServicesAmt
Management And General$39,150ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$74,348TotalAmt
Program Services$66,913ProgramServicesAmt
Management And General$7,435ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$178,080TotalAmt
Program Services$160,272ProgramServicesAmt
Management And General$17,808ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$51,176TotalAmt
Program Services$46,058ProgramServicesAmt
Management And General$5,118ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT ACTIVITIES$443,970$443,970
CURRICULUM EXPENSES$88,687$88,687
EQUIPMENT RENTAL$79,873$71,886$7,987
COVID-19 RELATED EXPENSES$75,895$56,921$18,974

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$161,718TotalAmt
Program Services$39,781ProgramServicesAmt
Management And General$66,605ManagementAndGeneralAmt
Fundraising$55,332FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,888,759TotalAmt
Program Services$5,030,558ProgramServicesAmt
Management And General$746,305ManagementAndGeneralAmt
Fundraising$111,896FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$476,432BOYAmt
EOY$544,760EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,011,773BOYAmt
EOY$3,287,645EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$91,386BOYAmt
EOY$62,242EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$40,235BOYAmt
EOY$28,347EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$104,461BOYAmt
EOY$84,884EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,426,302LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,634,478LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,949,270BOYAmt
EOY$3,791,824EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$23,239BOYAmt
EOY$23,240EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,696,796BOYAmt
EOY$7,822,942EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$447,392BOYAmt
EOY$391,387EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$723,303BOYAmt
EOY$964,448EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,621,216BOYAmt
EOY$1,459,327EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$828,693BOYAmt
EOY$126,343EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,620,604BOYAmt
EOY$2,941,505EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,639,831BOYAmt
EOY$3,347,017EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,436,361BOYAmt
EOY$1,534,420EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,076,192BOYAmt
EOY$4,881,437EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,696,796BOYAmt
EOY$7,822,942EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$805,245ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,094,662OtherCostOrOtherBasisAmt
Depreciation$1,674,643DepreciationAmt
Book Value$3,420,019BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$385,154OtherCostOrOtherBasisAmt
Depreciation$189,713DepreciationAmt
Book Value$195,441BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,590,977OtherCostOrOtherBasisAmt
Depreciation$1,452,792DepreciationAmt
Book Value$138,185BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$355,509OtherCostOrOtherBasisAmt
Depreciation$317,330DepreciationAmt
Book Value$38,179BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,791,824TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED TUITION CREDITSDesc
Amt$126,343Amt
FieldValueIRS element (for citing)
Total Liability$126,343TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,919,004TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$225,000DonatedServicesAndUseFcltsAmt
Revenue Not Reported$225,000RevenueNotReportedAmt
Revenue Subtotal$6,694,004RevenueSubtotalAmt
Total Revenue Per Form990$6,694,004TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,113,759TotExpnsEtcAuditedFinclStmtAmt
Prior Year Adjustments$225,000PriorYearAdjustmentsAmt
Expenses Not Reported$225,000ExpensesNotReportedAmt
Expenses Subtotal$5,888,759ExpensesSubtotalAmt
Total Expenses Per Form990$5,888,759TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationACCOUNTING FOR INCOME TAXES AS REQUIRED BY FASB ASC 740, INCOME TAXES. FASB ASC 740 REQUIRES CHANGES IN RECOGNITION AND MEASUREMENT FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT CURRENTLY HAVE ANY TAX POSITIONS THAT IT CONSIDERS TO BE UNCERTAIN. IF THIS POSITION CHANGES, THE ORGANIZATION WILL ASSESS THE IMPACT OF ANY SUCH MATTERS ON ITS FINANCIAL POSITIONS AND RESULTS OF OPERATIONS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedHIGH POINT CHRISTIAN ACADEMY IS A CHRISITAN SCHOOL THAT DOES NOT DISCRIMINATE ON THE BASIS OF RACE. THIS FACT IS PUBLICIZED IN ALL OF ITS LITERATURE AND REGISTRATION INFORMATION.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of MeetingsCOMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
Form 990, Part VI, Line 11b: Form 990 Review ProcessTHE CPA PREPARER OF FORM 990 PRESENTS AND REVIEWS FORM 990 WITH THE HEADMASTER OF THE SCHOOL PRIOR TO FILING THE RETURN. THE HEADMASTER SIGNS FORM 990 AND THE RETURN IS FILED. FORM 990 IS PRESENTED TO THE FULL BOARD OF TRUSTEES AT THE NEXT REGULAR BOARD MEETING FOR THE BOARD'S REVIEW AND APPROVAL. THE BOARD REVIEWS FORM 990 IN DETAIL AT THIS MEETING. IF CHANGES OR CORRECTIONS ARE NECESSARY UPON THE BOARD'S REVIEW, FORM 990 IS AMENDED.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsBOARD MEMBERS ARE REMINDED ON A REGULAR BASIS TO REPORT CONFLICTS OF INTEREST TO THE OFFICERS OF THE SCHOOL. THE ACCOUNTANT OF THE SCHOOL MONITORS FINANCIAL ACTIVITIES OF THE SCHOOL TO BE SURE CONFLICTS OF INTEREST ARE NOT PRESENT.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableGOVERNING DOCUMENTS, 990'S POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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