2015-09-14T17:08:10-05:00 2015-05-31 363990892 Capin Crouse LLP 1255 Lakes Parkway STE 130 Lawrenceville GA 30043 990 2014-06-01 620854263 Donelson Christian Academy Inc DONE 6158832926 300 Danyacrest Drive Nashville TN 37214 Keith Singer Headmaster 6158832926 2015-09-14 1 David C Moja P00747006 6785185301 2014 2016-02-25 16:41:14Z Keith Singer 300 Danyacrest Drive Nashville TN 37214 9241355 0 X www.dcawildcats.org X 1971 TN Donelson Christian Academy (DCA) educates students from preschool through twelfth grade. 17 16 206 120 0 0 286737 179586 8635791 9024375 4796 -6288 -8230 -1211 8919094 9196462 525766 654523 0 0 5434103 5458884 0 0 111597 3076251 3173852 9036120 9287259 -117026 -90797 8300250 8057015 5414535 5262525 2885715 2794490 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 8120411 654523 9024375 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 791 students from pre-school through 12th grade and graduated 63 seniors in the 2014-2015 academic year. 8120411 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 55 0 1 206 1 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X Mark Myers 6158832926 300 Danyacrest Drive Nashville TN 37214 Greg McRay Board Chair 0.00 X X 0 0 0 John Levesque Vice Chair 0.00 X X 0 0 0 Don Twining Treasurer 0.00 X X 0 0 0 Amy Smith Secretary 0.00 X X 0 0 0 John Allen Trustee 0.00 X 0 0 0 Patrick Altman Trustee 0.00 X 0 0 0 David Bower Trustee 0.00 X 0 0 0 Barry Brooks Trustee 0.00 X 0 0 0 Steve Francis Trustee 0.00 X 0 0 0 Jim Inzeo Trustee 0.00 X 0 0 0 Randy Karschner Trustee 0.00 X 0 0 0 Kari Knowlton Trustee 0.00 X 0 0 0 Nancy Owen Trustee 0.00 X 0 0 0 Rebecca Pearson Trustee 0.00 X 0 0 0 Henry Queener Trustee 0.00 X 0 0 0 Steve Scales Trustee 0.00 X 0 0 0 Cathy Uchida Trustee 0.00 X 0 0 0 Keith Singer Headmaster 40.00 X 103600 0 13198 Mark Myers Director of Finance 40.00 X 86760 0 14662 190360 0 27860 1 0 0 0 Cross Gate Services Inc 1730 General George Patton Drive Brentwood TN 37027 Janitorial services 130536 Wellspring Builders 2525 Perimeter Place Drive 129 Nashville TN 37214 Contractor services 126912 2 19995 159591 10825 179586 Tuition and fees 611110 8004204 8004204 Extracurricular activity fees 611110 772792 772792 Auxiliary income 611110 247379 247379 9024375 7222 7222 10505 20835 -10330 -10330 -10330 500 14010 -13510 -13510 -13510 7735 19995 10048 -2313 -2313 Other revenue 900099 11432 11432 11432 9196462 9024375 0 -7499 654523 654523 213128 213128 46040 45641 399 4226607 3712177 447968 66462 652647 587405 57141 8101 320462 268998 46762 4702 4245 4245 2147 2147 366733 298591 64676 3466 68180 85 46839 21256 57750 21554 31407 4789 75108 75108 583812 557931 25881 16909 14878 2031 19297 10806 8491 719528 699720 19808 73671 70724 2947 Student activities 828185 828449 -264 Auxiliary expenses 160370 160348 22 Instructional supplies 121537 121537 Bad debt expense 50000 50000 26380 17044 6515 2821 9287259 8120411 1055251 111597 76760 148 215800 406217 115541 112683 14147 0 5934 3184 126709 121092 16022674 8716640 7642149 7306034 103010 107647 200 10 8300250 8057015 758618 698001 319226 257496 3795364 3922031 541327 384997 5414535 5262525 X 2833099 2764314 52616 30176 2885715 2794490 8300250 8057015 -90797 -428 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 803629 803629 10763389 5500153 5263236 4284168 3216487 1067681 171488 171488 7306034 Capital lease obligation 384997 384997 X 8570247 -428 -654523 -654951 9225198 2147 -30883 -28736 9196462 8661472 30883 30883 8630589 2147 654523 656670 9287259 Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of May 31, 2015 and 2014, DCA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. DCA files information tax returns in the U.S. and various states. DCA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012. Part XI, Line 2d - Other Adjustments: Financial aid and discounts -654,523. Part XI, Line 4b - Other Adjustments: Special fundraising events expense -10,048. Rental expenses -20,835. Part XII, Line 2d - Other Adjustments: Special fundraising events expense 10,048. Rental expenses 20,835. Part XII, Line 4b - Other Adjustments: Financial aid and discounts 654,523. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 DCA's website discloses its nondiscriminatory policy for students. Schedule E, Part I, Line 4 DCA has historically kept records of the its student body's racial composition. However, DCA has not kept records of the racial composition of faculty and staff. Golf outing 27730 19995 7735 2400 6784 864 27730 19995 7735 2400 6784 864 10048 -2313 1 Financial aid and discounts 220 654523 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. 7837 Discounted tuition Education Karen Singer Family member of Headmaster 45641 Compensation for employment 0 Wellspring Builders Entity more than 35% owned by Steve Francis, Board Member 94367 Compensation for construction services 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 11 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 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. 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 XII, line 2c: DCA's Board 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.