DESERT CHRISTIAN ACADEMY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
DESERT CHRISTIAN ACADEMY (EIN 95-3048608)
Tax period
2018-08-01 to 2019-07-31
Filed
2020-01-24
IRS object ID
202000249349301325
Schema version
2018v3.1
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)
Return2020-01-24T16:15:10-08:00ReturnTs
Tax Period End2019-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952101327PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Lund & Guttry LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line136917 Cook Street Ste 102AddressLine1Txt
CityPalm DesertCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92211ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN953048608EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Desert Christian AcademyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDESEBusinessNameControlTxt
Phone7603452848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line140-700 Yucca LaneAddressLine1Txt
CityBermuda DunesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92203ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDuane YoungPersonNm
Person TitlePresidentPersonTitleTxt
Signature2020-01-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonShannon C MaidmentPreparerPersonNm
PTINP01426554PTIN
Phone7605682242PhoneNum
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-22 18:59:49ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDuane YoungPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line140-700 Yucca LaneAddressLine1Txt
CityBermuda DunesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92203ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,667,705GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.desertchristianacademy.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1976FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTo train students to glorify Jesus Christ by growing spiritually, academically, physically and socially.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee104TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$449,189PYContributionsGrantsAmt
CY Contributions Grants$343,105CYContributionsGrantsAmt
PY Program Service Revenue$5,823,857PYProgramServiceRevenueAmt
CY Program Service Revenue$5,727,419CYProgramServiceRevenueAmt
PY Investment Income$10,325PYInvestmentIncomeAmt
CY Investment Income$56,599CYInvestmentIncomeAmt
PY Other Revenue$640,283PYOtherRevenueAmt
CY Other Revenue$157,930CYOtherRevenueAmt
PY Total Revenue$6,923,654PYTotalRevenueAmt
CY Total Revenue$6,285,053CYTotalRevenueAmt
CY Grants And Similar Paid$1,321,409CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,647,365PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,544,176CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,991,711PYOtherExpensesAmt
CY Other Expenses$1,757,251CYOtherExpensesAmt
PY Total Expenses$6,639,076PYTotalExpensesAmt
CY Total Expenses$6,622,836CYTotalExpensesAmt
PY Revenues Less Expenses$284,578PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$337,783CYRevenuesLessExpensesAmt
Total Assets BOY$9,034,927TotalAssetsBOYAmt
Total Assets EOY$8,643,685TotalAssetsEOYAmt
Total Liabilities BOY$1,140,020TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,139,165TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,894,907NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,504,520NetAssetsOrFundBalancesEOYAmt
MissionTo train students to glorify Jesus Christ by growing spiritually, academically, physically and socially.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,901,112ExpenseAmt
DescACADEMIC PROGRAMSDesc
Total Program Service Expenses$4,901,112TotalProgramServiceExpensesAmt
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 ArtYes (true)CollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document32IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee104EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRichard MangusPersonNm
Phone7603452848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line140-700 Yucca LaneAddressLine1Txt
CityBermuda DunesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92201ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Duane Young
President2.000.00Yes (X)$0$0$0
Richard Twiss
Vice-Chairman2.000.00Yes (X)$0$0$0
Rich Mercatante
Secretary2.000.00Yes (X)$0$0$0
Stephanie Landes
Chairman2.000.00Yes (X)$0$0$0
David Fulton
Chairman2.000.00Yes (X)$0$0$0
Casey Johnson
Chairman2.000.00Yes (X)$0$0$0
Debbee Scott
Head of School40.000.00$113,646$0$13,179Yes (X)
Tyler Jacobus
Dir. Operations40.000.00$71,275$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$184,921TotalReportableCompFromOrgAmt
Total Other Compensation$13,179TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Blackstone ConstructionBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line149244 Gila RiverAddressLine1Txt
CityIndioCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92201ZIPCd
FieldValueIRS element (for citing)
ServicesConstructionServicesDesc
Compensation$173,501CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$224,088FundraisingAmt
All Other Contributions$119,017AllOtherContributionsAmt
Total Contributions$343,105TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DAYCARE611600$42,153$42,153
OTHER INCOME611600$10,398$10,398
STUDENT ACTIVITIES611600$428,101$428,101
TUITION611600$5,246,767$5,246,767
FieldValueIRS element (for citing)
Total Program Service Revenue$5,727,419TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,867TotalRevenueColumnAmt
Exclusion$32,867ExclusionAmt

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

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$6,725RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$6,725RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,725TotalRevenueColumnAmt
Related Or Exempt Func Income$6,725RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,334,744SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,311,012SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$23,732SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,732TotalRevenueColumnAmt
Exclusion$23,732ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$222,845FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$224,088ContriRptFundraisingEventAmt
Fundraising Direct Expenses$71,640FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$151,205TotalRevenueColumnAmt

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
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,285,053TotalRevenueColumnAmt
Related Or Exempt Func Income$5,734,144RelatedOrExemptFuncIncomeAmt
Exclusion$56,599ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,321,409TotalAmt
Program Services$1,321,409ProgramServicesAmt

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$198,100TotalAmt
Program Services$124,803ProgramServicesAmt
Management And General$73,297ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,677,126TotalAmt
Program Services$1,686,590ProgramServicesAmt
Management And General$990,536ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$28,979TotalAmt
Program Services$18,256ProgramServicesAmt
Management And General$10,723ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$432,677TotalAmt
Program Services$272,587ProgramServicesAmt
Management And General$160,090ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$207,294TotalAmt
Program Services$130,595ProgramServicesAmt
Management And General$76,699ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,525TotalAmt
Management And General$1,525ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,000TotalAmt
Management And General$31,000ManagementAndGeneralAmt

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$49,060TotalAmt
Program Services$29,287ProgramServicesAmt
Management And General$19,773ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,446TotalAmt
Management And General$5,446ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$424,240TotalAmt
Program Services$294,692ProgramServicesAmt
Management And General$129,548ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$125,541TotalAmt
Program Services$100,433ProgramServicesAmt
Management And General$25,108ManagementAndGeneralAmt

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$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$136,787TotalAmt
Program Services$109,430ProgramServicesAmt
Management And General$27,357ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$66,864TotalAmt
Program Services$53,491ProgramServicesAmt
Management And General$13,373ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Education materials & supplies$248,793$248,793
Field Trip Expense$233,251$233,251
Repairs & maintenance$167,783$134,227$33,556
Bad debt expense$93,726$93,726

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$173,235TotalAmt
Program Services$143,268ProgramServicesAmt
Management And General$29,967ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,622,836TotalAmt
Program Services$4,901,112ProgramServicesAmt
Management And General$1,721,724ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$610,198BOYAmt
EOY$722,502EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$574,220BOYAmt
EOY$610,268EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$254,854BOYAmt
EOY$164,140EOYAmt

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)
BOY$15,000BOYAmt
EOY$15,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$63,011BOYAmt
EOY$39,284EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,572,558LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$960,055LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,409,089BOYAmt
EOY$6,612,503EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$143,241EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,038,188BOYAmt
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$1,070,367BOYAmt
EOY$336,747EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,034,927BOYAmt
EOY$8,643,685EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$227,080BOYAmt
EOY$127,548EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$912,940BOYAmt
EOY$1,011,617EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,140,020BOYAmt
EOY$1,139,165EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,776,442BOYAmt
EOY$7,381,008EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$118,465BOYAmt
EOY$123,512EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,894,907BOYAmt
EOY$7,504,520EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,034,927BOYAmt
EOY$8,643,685EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$337,783ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$52,604NetUnrlzdGainsLossesInvstAmt
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

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

FieldValueIRS element (for citing)
Assets Included$317,500AssetsIncludedAmt
FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Solicited Assets SalefalseSolicitedAssetsSaleInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,258,019OtherCostOrOtherBasisAmt
Book Value$4,258,019BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,971OtherCostOrOtherBasisAmt
Depreciation$21,976DepreciationAmt
Book Value$2,995BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,289,568OtherCostOrOtherBasisAmt
Depreciation$938,079DepreciationAmt
Book Value$2,351,489BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,612,503TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,304,089TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$52,604NetUnrealizedGainsInvstAmt
Other Revenue$71,640OtherRevenueAmt
Revenue Not Reported$19,036RevenueNotReportedAmt
Revenue Subtotal$6,285,053RevenueSubtotalAmt
Total Revenue Per Form990$6,285,053TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,694,476TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$71,640OtherExpensesIncludedAmt
Expenses Not Reported$71,640ExpensesNotReportedAmt
Expenses Subtotal$6,622,836ExpensesSubtotalAmt
Total Expenses Per Form990$6,622,836TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 FootnoteThe 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 990Fundraising events expense in revenue $71640
Part XII, Line 2d: Other expenses and losses per audited F/SFundraising events expense in revenue $71640

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 ReferenceFormAndLineReferenceDesc
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

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyYes (true)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line199 Pledges LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1555 Bryant Street SuiteAddressLine1Txt
CityPalo AltoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94301ZIPCd
FieldValueIRS element (for citing)
ActivityPledge payment processorActivityTxt
Fundraiser Control Of FundsYes (true)FundraiserControlOfFundsInd
Gross Receipts$162,947GrossReceiptsAmt
Retained By Contractor$12,678RetainedByContractorAmt
Net To Organization$150,269NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$162,947TotalGrossReceiptsAmt
Total Retained By Contractors$12,678TotalRetainedByContractorsAmt
Total Net To Organization$150,269TotalNetToOrganizationAmt

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AuctionEvent1Nm
Gross Receipts Event1$282,849GrossReceiptsEvent1Amt
Charitable Contri Event1$210,538CharitableContriEvent1Amt
Gross Revenue Event1$72,311GrossRevenueEvent1Amt
Food And Beverage Event1$13,575FoodAndBeverageEvent1Amt
Entertainment Event1$21,001EntertainmentEvent1Amt
Other Direct Expenses Event1$23,894OtherDirectExpensesEvent1Amt
Event2Walk-a-ThonEvent2Nm
Gross Receipts Event2$164,084GrossReceiptsEvent2Amt
Charitable Contri Event2$13,550CharitableContriEvent2Amt
Gross Revenue Event2$150,534GrossRevenueEvent2Amt
Food And Beverage Event2$785FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$12,385OtherDirectExpensesEvent2Amt
Gross Receipts Total$446,933GrossReceiptsTotalAmt
Charitable Contributions Tot$224,088CharitableContributionsTotAmt
Gross Revenue Total Events$222,845GrossRevenueTotalEventsAmt
Food And Beverage Total Events$14,360FoodAndBeverageTotalEventsAmt
Entertainment Total Events$21,001EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$36,279OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$71,640DirectExpenseSummaryEventsAmt
Net Income Summary$151,205NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
Scholarships9$7,050
Financial Aid143$526,648
Tuition Discounts242$787,711

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, EtThe 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 ProcessThe board reviews and approves the 990 before it is field.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsThe board annually reviews related party and conflict of interest.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementCompensation of the head of school is reviewed and approved by the board of directors.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Availablegoverning documents of the academy are available by request.

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