﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-11T10:14:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>901509288</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MCKAY ACCOUNTING SERVICE LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>412 E MAIN ST</AddressLine1Txt>
        <CityNm>MADISON</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>472503539</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>272391803</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GRACE CHRISTIAN ACADEMY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GRAC</BusinessNameControlTxt>
      <PhoneNum>8127525491</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1525 N GARDNER ST</AddressLine1Txt>
        <CityNm>SCOTTSBURG</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47170</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEN BRACEY</PersonNm>
      <PersonTitleTxt>SEC. &amp; TREASURER</PersonTitleTxt>
      <PhoneNum>8127525491</PhoneNum>
      <SignatureDt>2024-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MELINDA S CLOUD-THEVENOW</PreparerPersonNm>
      <PTIN>P01899758</PTIN>
      <PhoneNum>8122654623</PhoneNum>
      <PreparationDt>2024-11-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>KEN BRACEY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1781 W WEIR RD</AddressLine1Txt>
        <CityNm>SCOTTSBURG</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47170</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>770332</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2010</FormationYr>
      <LegalDomicileStateCd>IN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION FOCUSED ON EXCELLENCE IN SPIRITUAL, EMOTIONAL, PHYSICAL, AND ACADEMIC PURSUITS WITH AN UNWAVERING COMMITMENT TO GLORIFY GOD IN EVERY ENDEAVOR.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>24</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>88183</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>63657</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>675117</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>706675</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>763300</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>770332</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>681958</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>684203</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>681958</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>684203</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>81342</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>86129</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>961481</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1007110</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>576429</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>535929</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>385052</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>471181</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION FOCUSED ON EXCELLENCE IN SPIRITUAL, EMOTIONAL, PHYSICAL, AND ACADEMIC PURSUITS WITH AN UNWAVERING COMMITMENT TO GLORIFY GOD IN EVERY ENDEAVOR.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>684203</ExpenseAmt>
      <Desc>TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION FOCUSED ON EXCELLENCE IN SPIRITUAL, EMOTIONAL, PHYSICAL, AND ACADEMIC PURSUITS WITH AN UNWAVERING COMMITMENT TO GLORIFY GOD IN EVERY ENDEAVOR.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION FOCUSED ON EXCELLENCE IN SPIRITUAL, EMOTIONAL, PHYSICAL, AND ACADEMIC PURSUITS WITH AN UNWAVERING COMMITMENT TO GLORIFY GOD IN EVERY ENDEAVOR.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>684203</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc4">true</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>9</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>24</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>false</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KEN BRACEY</PersonNm>
        <PhoneNum>8127525491</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1781 W WEIR RD</AddressLine1Txt>
          <CityNm>SCOTTSBURG</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47170</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANA D BRACEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEN BRACEY</PersonNm>
        <TitleTxt>SEC. &amp; TREAS</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NANCY RILEY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>63657</AllOtherContributionsAmt>
      <TotalContributionsAmt>63657</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>VOUCHERS</Desc>
        <TotalRevenueColumnAmt>650439</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>650439</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION</Desc>
        <TotalRevenueColumnAmt>56236</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>56236</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>706675</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>770332</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>706675</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesAccountingGrp>
        <TotalAmt>19172</TotalAmt>
        <ProgramServicesAmt>19172</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>2618</TotalAmt>
        <ProgramServicesAmt>2618</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10737</TotalAmt>
        <ProgramServicesAmt>10737</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>20465</TotalAmt>
        <ProgramServicesAmt>20465</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1716</TotalAmt>
        <ProgramServicesAmt>1716</ProgramServicesAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>26481</TotalAmt>
        <ProgramServicesAmt>26481</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>25550</TotalAmt>
        <ProgramServicesAmt>25550</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>26486</TotalAmt>
        <ProgramServicesAmt>26486</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>WAGES</Desc>
        <TotalAmt>319707</TotalAmt>
        <ProgramServicesAmt>319707</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLASSROOM SUPPLIES</Desc>
        <TotalAmt>38748</TotalAmt>
        <ProgramServicesAmt>38748</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GIFTS &amp; DONATIONS</Desc>
        <TotalAmt>35054</TotalAmt>
        <ProgramServicesAmt>35054</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PAYROLL TAXES</Desc>
        <TotalAmt>25804</TotalAmt>
        <ProgramServicesAmt>25804</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>131665</TotalAmt>
        <ProgramServicesAmt>131665</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>684203</TotalAmt>
        <ProgramServicesAmt>684203</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>119688</BOYAmt>
        <EOYAmt>141851</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>44001</BOYAmt>
        <EOYAmt>44001</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>942741</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>121483</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>797792</BOYAmt>
        <EOYAmt>821258</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>961481</BOYAmt>
        <EOYAmt>1007110</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>24010</BOYAmt>
        <EOYAmt>4322</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>552419</BOYAmt>
        <EOYAmt>531607</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>576429</BOYAmt>
        <EOYAmt>535929</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>385052</BOYAmt>
        <EOYAmt>471181</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>385052</BOYAmt>
        <EOYAmt>471181</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>961481</BOYAmt>
        <EOYAmt>1007110</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>86129</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>30000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>30000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>763953</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>83686</DepreciationAmt>
        <BookValueAmt>680267</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>47174</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5393</DepreciationAmt>
        <BookValueAmt>41781</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>78380</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>24315</DepreciationAmt>
        <BookValueAmt>54065</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>23234</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>8089</DepreciationAmt>
        <BookValueAmt>15145</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>821258</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>MORTGAGE</Desc>
        <Amt>531607</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>531607</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc4">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIANA STATE SCHOOL VOUCHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE A QUALITY CHRIST-CENTERED EDUCATION FOCUSED ON EXCELLENCE IN SPIRITUAL, EMOTIONAL, PHYSICAL, AND ACADEMIC PURSUITS WITH AN UNWAVERING COMMITMENT TO GLORIFY GOD IN EVERY ENDEAVOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIRS &amp; MAINTENANCE 20,448 0 0 CURRICULUM 16,037 0 0 ATHLETICS 10,760 0 0 TUITION 10,536 0 0 FUNDRAISER 10,267 0 0 DUAL CREDIT COURSES 10,155 0 0 AUTO 9,425 0 0 SOFTWARE 7,943 0 0 LUNCHES 5,736 0 0 FIELD TRIPS 5,584 0 0 REPAYMENT OF SPEC. ED FUN 4,427 0 0 JANITORIAL 3,892 0 0 SECUIRTY 3,236 0 0 DUES &amp; SUBSCRIPTIONS 2,677 0 0 BOOKS 2,275 0 0 SUPPLIES 1,360 0 0 YEARBOOK 1,300 0 0 LABOR 1,037 0 0 MISCELLANEOUS 897 0 0 PROFESSIONAL DEVELPMENT 750 0 0 BANK FEES 728 0 0 PROM 672 0 0 PEST CONTROL 500 0 0 PROGRAM EXPENSE 390 0 0 MERCHANT FEES 242 0 0 VOUCHERS REPAID 231 0 0 MEDICAL 65 0 0 WEB SERVICES 60 0 0 KIDS ACTIVITIES 35 0 0 TOTAL 131,665 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PPP LOAN 0 ADJUSTMENT FROM PRIOR PERIOD 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>