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      </MortNotesPyblSecuredInvestProp>
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        <BOY>10992195</BOY>
        <EOY>10799714</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>13488127</BOY>
        <EOY>17073212</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>2394541</BOY>
        <EOY>193824</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>15882668</BOY>
        <EOY>17267036</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>26874863</BOY>
        <EOY>28066750</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>1384368</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <Land>
        <OtherCostOrOtherBasis>2657781</OtherCostOrOtherBasis>
        <BookValue>2657781</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>17190178</OtherCostOrOtherBasis>
        <Depreciation>2795821</Depreciation>
        <BookValue>14394357</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>176004</OtherCostOrOtherBasis>
        <Depreciation>28625</Depreciation>
        <BookValue>147379</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>1184564</OtherCostOrOtherBasis>
        <Depreciation>192658</Depreciation>
        <BookValue>991906</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>3176590</OtherCostOrOtherBasis>
        <Depreciation>516643</Depreciation>
        <BookValue>2659947</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>20851370</TotalOfBookValueLandBuildings>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>false</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>false</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>1</Identifier>
        <ReturnReference>Schedule E-Explanation for line 3</ReturnReference>
        <Explanation>All school advertising includes a statement of our nondiscriminatory policy.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>2</Identifier>
        <ReturnReference>Schedule E-Explanation for line 4a</ReturnReference>
        <Explanation>Legacy Christian Academy does not maintain a racial compilation of its students, faculty, or staff.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <EventsInformation>
        <NameOfEvent1>Tournaments</NameOfEvent1>
        <GrossReceiptsEvent1>60808</GrossReceiptsEvent1>
        <GrossRevenueEvent1>60808</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>20836</OtherDirectExpensesEvent1>
        <NameOfEvent2>Musical</NameOfEvent2>
        <GrossReceiptsEvent2>20884</GrossReceiptsEvent2>
        <GrossRevenueEvent2>20884</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>3902</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>3</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>35970</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>35970</GrossRevenueOtherEvents>
        <OtherDirectExpensesOtherEvents>7888</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>117662</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>117662</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>32626</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>32626</DirectExpenseSummaryEvents>
        <NetIncomeSummary>85036</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>Christopher Harmon</NamePerson>
        <BaseCompensationFilingOrg>151140</BaseCompensationFilingOrg>
        <TotalCompensationFilingOrg>151140</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>130000</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM">
      <WorksOfArt />
      <ArtHistoricalTreasures />
      <ArtFractionalInterest />
      <BooksAndPublications />
      <ClothingAndHouseholdGoods />
      <CarsAndOtherVehicles />
      <BoatsAndPlanes />
      <IntellectualProperty />
      <SecuritiesPubliclyTraded />
      <SecuritiesCloselyHeldStock />
      <SecuritiesPrtnrshpTrustIntrsts />
      <SecuritiesMiscellaneous />
      <QualifiedContribHistStruct />
      <QualifiedContribOther />
      <RealEstateResidential />
      <RealEstateCommercial />
      <RealEstateOther />
      <Collectibles />
      <FoodInventory />
      <DrugsAndMedicalSupplies />
      <Taxidermy />
      <HistoricalArtifacts />
      <ScientificSpecimens />
      <ArchaeologicalArtifacts />
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>PLEDGES</Description>
        <NumberOfContributions>14</NumberOfContributions>
        <NoncashContribsRptdF990>314500</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>true</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>USE OF THIRD PARTIES</Identifier>
        <ReturnReference>SCHEDULE M, LINE 32B</ReturnReference>
        <Explanation>LEGACY CHRISTIAN ACADEMY UTILIZES RAYMOND JAMES &amp; ASSOCIATES, INC. AS ITS THIRD PARTY BROKER TO ACCEPT AND SELL DONATED SHARES OF SECURITIES.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>TAX RETURN REVIEW PROCESS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, QUESTION 11A</ReturnReference>
        <Explanation>THE FORM 990 IS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CONFLICT OF INTEREST</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, QUESTION 12</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION REVIEW PROCESS</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION B, QUESTION 15</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DOCUMENTS AVAILABLE TO PUBLIC</Identifier>
        <ReturnReference>FORM 990, PART VI, SECTION C, QUESTION 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>