2021-05-27T09:20:52-07:00 2020-07-31 952101327 Lund & Guttry LLP 36917 Cook Street Ste 102 Palm Desert CA 92211 990 2019-08-01 953048608 Desert Christian Academy DESE 7603452848 40-700 Yucca Lane Bermuda Dunes CA 92203 Richard Twiss Chairman 2021-05-26 true Shannon C Maidment P01426554 7605682242 2019 2022-09-23 18:48:47Z Richard Twiss 40-700 Yucca Lane Bermuda Dunes CA 92203 6528127 false X www.desertchristianacademy.org X 1976 CA To train students to glorify Jesus Christ by growing spiritually, academically, physically and socially. 6 6 96 100 0 343105 768111 5727419 5456021 56599 2704 157930 245277 6285053 6472113 1321409 1416905 0 3544176 3575164 0 0 1757251 1314509 6622836 6306578 -337783 165535 8643685 8104696 1139165 434641 7504520 7670055 To train students to glorify Jesus Christ by growing spiritually, academically, physically and socially. false false 4693921 ACADEMIC PROGRAMS 4693921 true true false false false false false true false false true false false false true true true false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 21 0 true 96 false false false false false false true true false 0 false false false false false false false X 6 6 true false false false false false false true true false false true true true true true true true true false CA X Richard Mangus 7603452848 40-700 Yucca Lane Bermuda Dunes CA 92201 Debbee Scott Head of School 40.00 0.00 X 102070 0 14377 Tyler Jacobus Dir. Operations 40.00 0.00 X 76040 0 0 Richard Twiss Chairman 2.00 0.00 X 0 0 0 Casey Johnson Vice Chairman 2.00 0.00 X 0 0 0 Richard Mercatante Secretary 2.00 0.00 X 0 0 0 Duane Young Board Member 2.00 0.00 X 0 0 0 Janis Morrison Board Member 2.00 0.00 X 0 0 0 David Fulton Founder 2.00 0.00 X 0 0 0 178110 14377 1 false false false 0 647300 120811 768111 DAYCARE 611600 34381 34381 OTHER INCOME 611600 15562 15562 STUDENT ACTIVITIES 611600 196105 196105 TUITION 611600 5209973 5209973 5456021 2704 2704 0 0 0 0 301291 56014 245277 0 0 0 6472113 5456021 2704 0 1416905 1416905 0 0 192487 121267 71220 0 2716892 1711642 1005250 31624 19923 11701 422913 266435 156478 211248 133086 78162 0 1394 1394 24345 24345 0 0 0 14258 14258 2124 2124 329974 216322 113652 0 0 114216 91373 22843 0 0 0 0 0 183597 146878 36719 43883 35106 8777 Education materials & supplies 180771 180771 Repairs & maintenance 171205 136964 34241 Athletic supplies 73197 73197 Student store 62662 47742 14920 112883 82052 30831 6306578 4693921 1612657 0 722502 379773 610268 512972 0 164140 170905 0 0 0 15000 15000 39284 29434 7431244 944957 6612503 6486287 143241 145722 0 0 0 336747 364603 8643685 8104696 127548 156469 1011617 263992 14180 1139165 434641 X 7381008 7539438 123512 130617 7504520 7670055 8643685 8104696 165535 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 317500 X X false 4258019 4258019 8971 8971 3164254 944957 2219297 6486287 Capital Lease payable - Current Portion 14180 14180 X 6528127 56014 56014 6472113 6472113 6362592 56014 56014 6306578 6306578 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 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X true Walk-a-Thon 168729 168729 520 44801 Auction 132562 132562 2053 400 8240 301291 301291 2573 400 53041 56014 245277 true 0 0 Scholarships 11 6800 Financial Aid 151 551083 Tuition Discounts 245 859022 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.