2020-10-22T14:04:51-05:00 2019-05-31 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 130 Lawrenceville GA 30043 990 2018-06-01 620854263 Donelson Christian Academy Inc DONE 6158832926 300 Danyacrest Drive Nashville TN 37214 Keith Singer Headmaster 6158832926 2020-10-22 1 Ted R Batson Jr P00721951 6785185301 139.146.132.42 2020-10-22 15:04:39 ED P B192CC0D102847318814F28D1D78F3A4F74CC717 2B0D007AAA35296506C9E2E9A2A725366A0497F7 2018 2021-01-29 14:40:06Z Keith Singer 300 Danyacrest Drive Nashville TN 37214 10990886 0 X www.dcawildcats.org X 1971 TN Donelson Christian Academy (DCA) educates students from preschool through twelfth grade. 14 14 200 150 0 0 209685 411678 10372040 10383335 2284 17202 42028 35654 10626037 10847869 939497 974305 0 0 6592689 6742946 0 0 100106 3314986 3387437 10847172 11104688 -221135 -256819 7540540 7987688 5059806 5782516 2480734 2205172 DCA serves Christ by assisting parents in providing students with a challenging, college-prepatory education taught from a non-denominational Biblical worldview that develops the whole person into a Christ-like leader in the home, church, and community. 0 0 9753743 974305 10394941 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. Donelson Christian Academy served 820 students from pre-school through 12th grade and graduated 42 seniors in the 2018-2019 academic year. 9753743 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 62 0 1 200 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X Jack Matheson 6158832926 300 Danyacrest Drive Nashville TN 37214 Steve Francis Board Chair 0.10 X X 0 0 0 Courtney Brauss Treasurer 0.10 X X 0 0 0 Shana Biddle Secretary 0.10 X X 0 0 0 Patrick Altman Trustee 0.10 X 0 0 0 Tom Cooper Trustee 0.10 X 0 0 0 Jody Jones Trustee 0.10 X 0 0 0 Rebecca Pearson Trustee 0.10 X 0 0 0 Steve Scales Trustee 0.10 X 0 0 0 Jim Ridings Trustee 0.10 X 0 0 0 Abby Lemons Stevens Trustee 0.10 X 0 0 0 Allison Boehm Trustee 0.10 X 0 0 0 Mark Jacobs Trustee 0.10 X 0 0 0 Amanda Stephens Trustee 0.10 X 0 0 0 Breonus Mitchell Trustee 0.10 X 0 0 0 Keith Singer Headmaster 40.00 X 109425 0 15156 Jack Matheson Director of Finance 40.00 X 36038 0 0 Mark Myers part year Director of Finance 40.00 X 53080 0 18046 198543 0 33202 1 0 0 0 Advantage Superior Cleaning 451 Myatt Drive Madison TN 37075 Janitoral Services 162000 1 1000 410678 411678 Tuition and fees 611110 9327548 9327548 Extracurricular activity fees 611110 713430 713430 Auxiliary income 611110 342357 342357 10383335 2050 2050 13700 3708 9992 9992 9992 128071 500 113419 0 14652 500 15152 15152 27250 1000 13194 14056 14056 20766 12696 8070 8070 3536 3536 3536 10847869 10394941 0 41250 974305 974305 229384 229384 49522 49522 4925299 4453816 405905 65578 1167830 1070548 90849 6433 370911 321760 44328 4823 5270 5270 33051 67 32984 371 371 378968 315795 62953 220 53779 2143 30052 21584 32727 19062 13579 86 80339 80339 487585 464134 23451 14825 11937 2352 536 23787 14398 9389 188846 181292 7554 588057 578149 9908 117286 117286 Student activities 996049 849126 146923 Auxiliary expenses 222091 184461 37630 Instructional supplies 134689 128386 6303 Bad debt expense 17556 17556 12161 11315 846 11104688 9753743 1250839 100106 X 66660 949379 185712 238746 50000 40000 28720 44473 58780 47983 17536701 10879150 7010845 6657551 130483 9340 9556 7540540 7987688 795268 852863 384093 294510 3767144 4590418 113301 44725 5059806 5782516 X 2462666 2111409 18068 93763 2480734 2205172 7540540 7987688 -256819 -18743 0 X X 0 1 X 1 0 X 179586 351935 376887 209685 411678 1529771 179586 351935 376887 209685 411678 1529771 188949 1340822 17727 22928 13734 27726 15750 97865 19167 21575 60073 50585 52052 203452 1831088 49006628 0.73230 0.78280 X Schedule A, Part II, Line 10, Explanation of Other Income: Fundraising Event Fees - 2014 Amount: $ 7,735. 2015 Amount: $ 16,140. 2016 Amount: $ 16,834. 2017 Amount: $ 21,040. 2018 Amount: $ 27,250. Other Income - 2014 Amount: $ 11,432. 2015 Amount: $ 5,435. 2016 Amount: $ 43,239. 2017 Amount: $ 29,545. 2018 Amount: $ 24,802. Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1891 200 16 2107 1891 1891 1.00000 0 0 570265 570265 12209846 6720563 5489283 4756590 4158587 598003 6657551 Capital lease obligation 44725 44725 9884049 -18743 29599 10856 9873193 371 974305 974676 10847869 10159611 29599 29599 10130012 371 974305 974676 11104688 Part V, Line 4: This endowment fund was established to support operations as a result of donor contributions. Part XI, Line 2d - Other Adjustments: Special fundraising events expense 13,194. Rental expenses 3,709. Cost of goods sold 12,696. Part XI, Line 4b - Other Adjustments: Financial aid and discounts 974,305. Part XII, Line 2d - Other Adjustments: Special fundraising events expense 13,194. Rental expenses 3,709. Cost of goods sold 12,696. Part XII, Line 4b - Other Adjustments: Financial aid and discounts 974,305. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, 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, Part I, 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. Golf Outing 28250 1000 27250 1921 6375 4207 691 28250 1000 27250 1921 6375 4207 691 13194 14056 1 Financial aid and discounts 220 974305 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. 23913 Disc. tuition Education Karen Singer Family member of Keith Singer, Headmaster 49522 Compensation for employment 0 Form 990, Part VI, Section A, 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. Members may submit to the Board nominees for election and vote on the nominees at the annual meeting of members. Form 990, Part VI, Section A, 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, Part VI, Section B, 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, Part VI, Section B, 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, Part VI, Section B, line 15 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 and Director of Finance. The Board's review, deliberation, and decision are contemporaneously recorded in the Board minutes. Form 990, Part VI, Section C, line 19 DCA's governing documents, conflict of interest policy, and financial statements are available upon written request. Form 990, Part X, lines 27-29: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 5/31/2019. The 2018 Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $2,111,409 Line 29 - Net assets with donor restrictions 93,763 Total net assets $2,205,172 Form 990, Part XII, line 2c: DCA's Finance Committee assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.