LEGACY CHRISTIAN ACADEMY: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- LEGACY CHRISTIAN ACADEMY (EIN 75-2805332)
- Tax period
- 2010-08-01 to 2011-07-31
- Filed
- 2012-06-04
- IRS object ID
- 201231569349300418
- Schema version
- 2010v3.7
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-06-04T11:52:12-05:00 | Timestamp |
| Tax Period End Date | 2011-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hein & Associates LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14755 Preston Road Suite 320 | AddressLine1 |
| City | Dallas | City |
| State | TX | State |
| ZIP Code | 75254 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 752805332 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Legacy Christian Academy Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LEGA | NameControl |
| Phone | 4696331330 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 Academy Drive | AddressLine1 |
| City | Frisco | City |
| State | TX | State |
| ZIP Code | 75034 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Christopher Harmon | Name |
| Title | Headmaster | Title |
| Date Signed | 2012-06-01 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Sonja A Quaschnick | Name |
| Phone | 9724582296 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8276692 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.legacyca.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | EDUCATION PK-12; Legacy Christian Academy is dedicated to the development of academic excellence and the spiritual growth of its students. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 112 | TotalNbrEmployees |
| Total Nbr Volunteers | 130 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 2008240 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 731693 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6849826 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7237502 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4811 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6503 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 164825 | OtherRevenuePriorYear |
| Other Revenue Current Year | 233193 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9027702 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8208891 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4115059 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4406176 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 13816 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2428276 | OtherExpensePriorYear |
| Other Expenses Current Year | 2418347 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6543335 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6824523 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2484367 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1384368 | RevenuesLessExpensesCY |
| Total Assets BOY | 26874863 | TotalAssetsBOY |
| Total Assets EOY | 28066750 | TotalAssetsEOY |
| Total Liabilities BOY | 10992195 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 10799714 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15882668 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 17267036 | NetAssetsOrFundBalancesEOY |
| Mission Description | EDUCATION PK-12; LEGACY CHRISTIAN ACADEMY IS DEDICATED TO THE DEVELOPMENT OF ACADEMIC EXCELLENCE AND THE SPIRITUAL GROWTH OF ITS STUDENTS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 5669823 | Expense |
| Revenue | 7237502 | Revenue |
| Description | Legacy Christian Academy is dedicated to the development of academic excellence and the spiritual growth of its students. | Description |
| Total Program Service Expense | 5669823 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 112 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RANEY PAYNE | NamePerson |
| Telephone Number | 4636331330 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 ACADEMY DRIVE | AddressLine1 |
| City | Frisco | City |
| State | TX | State |
| ZIP Code | 75034 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Highest Compensated EmployeeHighestCompensatedEmployee | Reportable Comp From OrganizationReportableCompFromOrganization |
|---|---|---|---|---|
| Roland Burns | ||||
| Treasurer | 5.0 | X | ||
| Jay Allison | ||||
| President | 5.0 | X | ||
| Robert Copple | ||||
| Director | 5.0 | X | ||
| Bill Dearien | ||||
| Director | 5.0 | X | ||
| Tom Stockton | ||||
| Director | 5.0 | X | ||
| Dorothy Smith | ||||
| Director | 5.0 | X | ||
| Christopher Harmon | ||||
| Headmaster | 40.0 | X | 151140 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 151140 | TotalReportableCompFromOrg |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 64379 | FundraisingEvents |
| All Other Contributions | 667314 | AllOtherContributions |
| Noncash Contributions | 314500 | NoncashContributions |
| Total Contributions | 731693 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION REVENUE | 611600 | 7071325 | 7071325 |
| EXTRA-CURRICULAR | 611600 | 166177 | 166177 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7237502 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6503 | TotalRevenueColumn |
| Exclusion | $6,503 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 200 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 200 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 200 | TotalRevenueColumn |
| Exclusion | $200 | ExclusionAmount |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 117662 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 64379 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 32626 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 85036 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 76637 | GrossSalesOfInventory |
| Cost Of Goods Sold | 35175 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41462 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| CONTRACT REVENUE | 541800 | 5500 | 5500 |
| MISCELLANEOUS | 711300 | 73520 | 73520 |
| BOOSTER CLUB & SPIRIT WEAR | 711300 | 27475 | 27475 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 106495 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8208891 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7343997 | RelatedOrExemptFunctionIncome |
| Exclusion | $6,703 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 151140 | Total |
| Program Services | 68013 | ProgramServices |
| Management And General | 75570 | ManagementAndGeneral |
| Fundraising | 7557 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3543109 | Total |
| Program Services | 2909775 | ProgramServices |
| Management And General | 633334 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60526 | Total |
| Program Services | 52052 | ProgramServices |
| Management And General | 8353 | ManagementAndGeneral |
| Fundraising | 121 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 365433 | Total |
| Program Services | 314273 | ProgramServices |
| Management And General | 50430 | ManagementAndGeneral |
| Fundraising | 730 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 285968 | Total |
| Program Services | 245933 | ProgramServices |
| Management And General | 39464 | ManagementAndGeneral |
| Fundraising | 571 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9084 | Total |
| Program Services | 7812 | ProgramServices |
| Management And General | 1254 | ManagementAndGeneral |
| Fundraising | 18 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 318052 | Total |
| Program Services | 273525 | ProgramServices |
| Management And General | 43891 | ManagementAndGeneral |
| Fundraising | 636 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26055 | Total |
| Program Services | 22407 | ProgramServices |
| Management And General | 3596 | ManagementAndGeneral |
| Fundraising | 52 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 157715 | Total |
| Program Services | 135635 | ProgramServices |
| Management And General | 21765 | ManagementAndGeneral |
| Fundraising | 315 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61106 | Total |
| Program Services | 52551 | ProgramServices |
| Management And General | 8433 | ManagementAndGeneral |
| Fundraising | 122 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168630 | Total |
| Program Services | 145022 | ProgramServices |
| Management And General | 23271 | ManagementAndGeneral |
| Fundraising | 337 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6709 | Total |
| Program Services | 5770 | ProgramServices |
| Management And General | 926 | ManagementAndGeneral |
| Fundraising | 13 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 356432 | Total |
| Program Services | 306531 | ProgramServices |
| Management And General | 49188 | ManagementAndGeneral |
| Fundraising | 713 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 568098 | Total |
| Program Services | 488564 | ProgramServices |
| Management And General | 78397 | ManagementAndGeneral |
| Fundraising | 1137 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37549 | Total |
| Program Services | 32292 | ProgramServices |
| Management And General | 5182 | ManagementAndGeneral |
| Fundraising | 75 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| ACADEMIC & EXTRACURRICULAR | 666277 | 572998 | 91946 | 1333 |
| ATHLETIC COMPLEX MATERIALS | 20296 | 17454 | 2801 | 41 |
| INSPECTIONS | 2480 | 2133 | 342 | 5 |
| EQUIPMENT REPAIRS & MAINT. | 6453 | 5550 | 891 | 12 |
| TRANSPORTATION | 5329 | 4583 | 735 | 11 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8082 | Total |
| Program Services | 6950 | ProgramServices |
| Management And General | 1115 | ManagementAndGeneral |
| Fundraising | 17 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6824523 | Total |
| Program Services | 5669823 | ProgramServices |
| Management And General | 1140884 | ManagementAndGeneral |
| Fundraising | 13816 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7231030 | BOY |
| EOY | 6089565 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1207364 | BOY |
| EOY | 986576 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 345 | BOY |
| EOY | 8584 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11663 | BOY |
| EOY | 26634 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 228623 | BOY |
| EOY | 104021 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 24385117 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3533747 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18195838 | BOY |
| EOY | 20851370 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26874863 | BOY |
| EOY | 28066750 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92056 | BOY |
| EOY | 89900 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3953851 | BOY |
| EOY | 4087673 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6946288 | BOY |
| EOY | 6622141 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10992195 | BOY |
| EOY | 10799714 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13488127 | BOY |
| EOY | 17073212 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2394541 | BOY |
| EOY | 193824 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15882668 | BOY |
| EOY | 17267036 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26874863 | BOY |
| EOY | 28066750 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1384368 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2657781 | OtherCostOrOtherBasis |
| Book Value | 2657781 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 17190178 | OtherCostOrOtherBasis |
| Depreciation | 2795821 | Depreciation |
| Book Value | 14394357 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 176004 | OtherCostOrOtherBasis |
| Depreciation | 28625 | Depreciation |
| Book Value | 147379 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1184564 | OtherCostOrOtherBasis |
| Depreciation | 192658 | Depreciation |
| Book Value | 991906 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3176590 | OtherCostOrOtherBasis |
| Depreciation | 516643 | Depreciation |
| Book Value | 2659947 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 20851370 | TotalOfBookValueLandBuildings |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | false | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 1 | Schedule E-Explanation for line 3 | All school advertising includes a statement of our nondiscriminatory policy. |
| 2 | Schedule E-Explanation for line 4a | Legacy Christian Academy does not maintain a racial compilation of its students, faculty, or staff. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Tournaments | NameOfEvent1 |
| Gross Receipts Event1 | 60808 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 60808 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 20836 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Musical | NameOfEvent2 |
| Gross Receipts Event2 | 20884 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 20884 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 3902 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 35970 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 35970 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 7888 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 117662 | GrossReceiptsTotal |
| Gross Revenue Total Events | 117662 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 32626 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 32626 | DirectExpenseSummaryEvents |
| Net Income Summary | 85036 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Christopher Harmon | NamePerson |
| Base Compensation Filing Org | 151140 | BaseCompensationFilingOrg |
| Total Compensation Filing Org | 151140 | TotalCompensationFilingOrg |
| Comp Report Prior990 Filing Org | 130000 | CompReportPrior990FilingOrg |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty | |
| Securities Publicly Traded | SecuritiesPubliclyTraded | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | PLEDGES | Description |
| Number Of Contributions | 14 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 314500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | USE OF THIRD PARTIES | Identifier |
| Return Reference | SCHEDULE M, LINE 32B | ReturnReference |
| Explanation | LEGACY CHRISTIAN ACADEMY UTILIZES RAYMOND JAMES & ASSOCIATES, INC. AS ITS THIRD PARTY BROKER TO ACCEPT AND SELL DONATED SHARES OF SECURITIES. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| TAX RETURN REVIEW PROCESS | FORM 990, PART VI, SECTION B, QUESTION 11A | THE FORM 990 IS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS PRIOR TO FILING. |
| CONFLICT OF INTEREST | FORM 990, PART VI, SECTION B, QUESTION 12 | THE BOARD OF DIRECTORS MONITORS ITS CONFLICT OF INTEREST POLICY BY REVIEWING THE TRANSACTIONS AND ACTIONS OF THE ORGANIZATION'S MANAGEMENT WITH PRUDENT FREQUENCY DURING ITS MEETINGS. SPECIFIC LIMITATIONS EXIST CONCERNING BOTH BOARD AND MANAGEMENT ABILITY TO INITIATE BUSINESS THAT MAY BE CONSIDERED UNLAWFUL, IMMORAL, UNETHICAL OR IN VIOLATION OF THE MISSION STATEMENT OF THE ORGANIZATION. THESE LIMITATIONS ARE CAREFULLY AND DUTIFULLY TRANSMITTED TO ALL BOARD MEMBERS AND THE ORGANIZATION'S HEADMASTER. IT IS THE RESPONSIBILITY OF THE ORGANIZATION'S BOARD THAT IT ENFORCE UPON ITSELF AND THE ORGANIZATION ITS POLICY CONCERNING CONFLICT OF INTEREST. |
| COMPENSATION REVIEW PROCESS | FORM 990, PART VI, SECTION B, QUESTION 15 | THE BOARD OF DIRECTORS CONSISTENTLY REVIEWS FINANCIAL DATA TO ENSURE MANAGEMENT DECISIONS WITH RESPECT TO EMPLOYMENT, COMPENSATION, AND BENEFITS ARE NOT MATERIALLY DEVIANT FROM COMPARABLE GEOGRAPHIC MARKETS. |
| DOCUMENTS AVAILABLE TO PUBLIC | FORM 990, PART VI, SECTION C, QUESTION 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE. |
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