2024-03-11T14:28:56-04:00 2023-05-31 201416603 BALDWIN CPAS PLLC 713 W MAIN ST RICHMOND KY 404751351 990 2022-06-01 611161777 LEXINGTON CHRISTIAN ACADEMY LEXI 8594225700 450 W REYNOLDS ROAD LEXINGTON KY 40503 MORGAN WILSON DIRECTOR OF FINANCE 8594225722 2024-03-11 true MORGAN WILSON 999009999 true MYRON D FISHER P00078455 8596269040 2024-03-11 2022 2023-04-26 12:10:37Z RACHEL HARPER 18449630 false X LEXINGTONCHRISTIAN.ORG X 1989 OUR MISSION IS TO EQUIP AND TO NURTURE STUDENTS TO FULFILL GOD'S CALLING ON THEIR LIVES THROUGH CHRIST-CENTERED EDUCATION. 13 13 375 200 11377 10377 2550217 1405358 15382132 16396384 32357 76990 315736 326032 18280442 18204764 0 0 10358247 11187849 0 95190 4881046 5020281 15239293 16208130 3041149 1996634 37177484 40235162 20677844 21736405 16499640 18498757 OUR MISSION IS TO EQUIP AND TO NURTURE STUDENTS TO FULFILL GOD'S CALLING ON THEIR LIVES THROUGH CHRIST-CENTERED EDUCATION. false false 14682731 16396384 TO OPERATE AS AN INDEPENDENT, NON-DENOMINATIONAL CHRISTIAN SCHOOL TO PROVIDE CHRISTIAN EDUCATION FOR CHILDREN AT THE PRE-SCHOOL THROUGH SECONDARY LEVELS. LEXINGTON CHRISTIAN ACADEMY HAD AN ENROLLMENT OF 1,358 STUDENTS FOR THE YEAR ENDED MAY 31, 2023 14682731 true true false false false false false false false true true false false false true true true false true false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false 18 0 true 375 true true true false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false KY X LEXINGTON CHRISTIAN ACADEMY INC 8594225722 450 W REYNOLDS ROAD LEXINGTON KY 40503 BRIAN SCOTT WELLS HEAD OF SCHO 40.00 X 148838 0 10230 TERRY JOHNSON ATHLETIC DIR 40.00 X 108800 0 7606 SETH ROBINSON CAMPUS OPERA 40.00 X 102450 0 9128 MORGAN WILSON DIRECTOR OF 40.00 X 89973 0 9898 DUSTY BONNER BOARD MEMBER 1.00 X 0 0 0 DANIELLE ECKMAN BOARD MEMBER 1.00 X 0 0 0 RACHEL HARPER BOARD CHAIR 2.00 X X 0 0 0 TYLER JOHNSON NOMINATING C 2.00 X X 0 0 0 SID LISANBY FACILITIES C 2.00 X X 0 0 0 DAVE MESSNER FINANCE CHAI 2.00 X X 0 0 0 JASON MILLER SECRETARY 2.00 X X 0 0 0 TERRI MORRICAL PERSONNEL CH 1.00 X X 0 0 0 BROOKE OTTO BOARD MEMBER 1.00 X 0 0 0 BRETT SETZER BOARD MEMBER 1.00 X 0 0 0 GREG SHEWMAKER BOARD MEMBER 1.00 X 0 0 0 HENRY THOMAS ATHLETICS CH 2.00 X X 0 0 0 ALLAN WATTS BOARD MEMBER 1.00 X 0 0 0 450061 36862 3 false true false 342825 1062533 1405358 TUITION AND FEES 15157836 15157836 ATHLECTIC, BAND, BOOSTER 775326 775326 LUNCH 463222 463222 16396384 76990 76990 139093 16231 122862 122862 111485 11377 18150 342825 35845 -17695 -17695 413655 192790 220865 220865 18204764 16584859 11377 203170 238811 214930 23881 7819434 6999598 819836 2553033 2338016 215017 576571 516203 60368 11621 11621 37454 37454 170254 92042 78212 57288 57288 49921 26557 23364 77440 77440 313457 299346 14111 36858 32609 4249 268479 268479 1044888 1044888 138239 138239 ATHLETICS, BAND, BOOSTERS 557858 557858 INSTRUCTIONAL SUPPLIES 383027 383027 HOT LUNCH 374803 374803 BUILDING MAIN. & CLEAN 347508 347508 1151186 971188 84808 95190 16208130 14682731 1430209 95190 5647250 2696490 1006153 393209 12571820 14139714 175045 220575 37929392 20574730 16871389 17354662 649307 4989109 256520 441403 37177484 40235162 1223342 1396714 13127492 14560028 6327010 5569893 209770 20677844 21736405 X 14856723 17744551 1642917 754206 16499640 18498757 37177484 40235162 X 1996634 -13749 16232 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 256520 -161 2187 254494 295111 -43826 2612 256520 235705 600 61173 2367 295111 267867 500 -28788 3874 235705 267515 1100 8228 8976 267867 1.00000 false false 35501321 18409294 17092027 755889 714971 40918 1672182 1450465 221717 17354662 OPERATING LEASE 186909 OTHER LIABILITIES 22861 209770 X 18207246 -13749 16231 2482 18204764 18204764 16208129 2601 2601 16205528 2602 2602 16208130 SCHEDULE D, PAGE 3, PART X LCA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. LCA RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE GMOSTLIKELYTHANNOTH APPROACH AS DEFI IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D EXPENSES REPORTED ON 990-T 16,231 SCHEDULE D, PAGE 4, PART XII, LINE 2D UBIT DEPRECIATION 2,601 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 2,602 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 A STATEMENT IS PUBLISHED ANNUALLY IN THE LOCAL NEWSPAPER THAT THE SCHOOL DOES NOT DISCRIMINATE. EAGLE GALA 218344 200194 18150 8070 19184 1500 7091 OTHER FUNDRAISI 142631 142631 360975 342825 18150 8070 19184 1500 7091 35845 -17695 X X X X false false false false false false false false false BRIAN SCOTT WELLS HEAD OF SCHOOL 148838 10230 159068 A LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT 610858140 2009-08-01 12800000 PROCEEDS OF THE BONDS WERE USED TO REPAY THE BOND ISSUE OF MARCH 2003 AND PROVIDE FOR ADDITIONAL CON false false false B COUNTY OF JESSAMINE KY 616000090 2014-12-05 10000000 PARTIAL REFUND OF 2009 BOND false false false A 12059493 12800000 119793 2711749 9968458 true false true true B 2925532 10000000 10000000 true false true true A false false false false false false false B false false false false false false false A false true false false true false false false false B false true false false false false false false false A false B false PURPOSE OF ISSUE DESCRIPTION LEXINGTON-FAYETTE URBAN PROCEEDS OF THE BONDS WERE USED TO REPAY THE BOND ISSUE OF MARCH 2003 AND PROVIDE FOR ADDITIONAL CONSTRUCTION COSTS. PURPOSE OF ISSUE DESCRIPTION COUNTY OF JESSAMINE KY PARTIAL REFUND OF 2009 BOND ADCOLOR INC OWNER 34598 BOD IS BUS. OWNER false FORM 990, PAGE 6, PART VI, LINE 11B ADMINISTRATION REVIEWS THE 990 PRIOR TO FILING. A COPY OF THE 990 IS PROVIDED TO ALL THE MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION INVESTIGATES ALL KNOWN OR PERCEIVED CONFLICTS OF INTEREST TO DETERMINE WHAT STEPS, IF ANY, ARE NECESSARY TO RESOLVE THE CONFLICT. PER THE ORGANIZATIONS CONFLICT OF INTEREST POLICY: 1. ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY BOARD DIRECTOR SHALL BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND MADE A MATTER OF RECORD. 2. ANY BOARD DIRECTOR HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY SPECIFIC MATTER SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THAT MATTER. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE, AND THE ABSTENTION FROM VOTING OBSERVED. 3. THE FOREGOING REQUIREMENTS SHALL NOT BE CONSTRUED AS PREVENTING THE BOARD DIRECTOR FROM BRIEFLY STATING HIS POSITION IN THE MATTER OR FROM ANSWERING PERTINENT QUESTIONS FROM THE OTHER BOARD MEMBERS SINCE HIS KNOWLEDGE MAY BE OF ASSISTANCE. FORM 990, PAGE 6, PART VI, LINE 15A PERSONNEL COMMITTEE ANNUALLY RECOMMENDS COMPENSATION FOR THE HEAD OF SCHOOL AND SENIOR STAFF, FOLLWED BY APPROVAL FROM THE BOARD OF DIRECTORS. COMMITTEE REVIEWS THE FORM 990 OF OTHER ORGANIZATIONS, WITH SIMILAR STRUCTURE AND PURPOSE, AS WELL AS WRITTEN EMPLOYMENT CONTRACTS TO DETERMINE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9 EXPENSES REPORTED ON 990-T 16,231 UBIT DEPRECIATION -2,601 BOOK / TAX DEPRECIATION DIFFERENCE 2,602 TOTAL 16,232