2024-05-03T15:23:36-05:00 2023-06-30 750882037 BOLINGER SEGARS GILBERT AND MOSS LLP 8215 NASHVILLE AVENUE LUBBOCK TX 79423 990 2022-07-01 752919746 KPA MINISTRIES INC KPAM 8067679334 PO BOX 64028 LUBBOCK TX 79464 ZACH HOLTZMAN BOARD CHAIRMAN 8067679334 2024-05-02 1 ZACH HOLTZMAN 999009999 1 MATT R WILLIS P00419741 8067473806 2024-05-02 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KINGDOM PREPARATORY ACADEMY ZACH HOLTZMAN PO BOX 64028 LUBBOCK TX 79464 2409498 0 X WWW.KINGDOMPREP.ORG X 2001 TX EFFECTIVELY PARTNER WITH CHRISTIAN PARENTS FOR EXCELLENCE IN GODLY CHARACTER AND EDUCATION. 7 7 99 191 0 0 294371 257508 1886105 1985911 515 48139 70918 83203 2251909 2374761 0 0 0 0 1013326 1187479 0 61606 82595 904726 1027794 1918052 2276879 333857 97882 3715406 3943170 1364255 1494137 2351151 2449033 EFFECTIVELY PARTNER WITH CHRISTIAN PARENTS FOR EXCELLENCE IN GODLY CHARACTER AND EDUCATION. 0 0 1622543 2048351 KPA MINISTRIES, INC. PROVIDED ACADEMIC, SPIRITUAL, EMOTIONAL AND PHYSICAL EDUCATION TO APPROXIMATELY 285 STUDENTS, PROMOTING GROWTH IN EACH OF THESE AREAS THROUGH AN EDUCATIONAL FORMAT UTILIZING BOTH TRAINED CLASSROOM INSTRUCTION AND INDIVIDUALIZED PARENT INVOLVEMENT. 1622543 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 99 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X ZACH HOLTZMAN 8067679334 6110 CHICAGO AVE LUBBOCK TX 79424 X JOHN DEPOE HEADMASTER 40.00 X 81885 0 4094 ZACH HOLTZMAN CHAIRMAN 10.00 X X 0 0 0 JEFF LASHAWAY FINANCE CHAIR 3.00 X X 0 0 0 STEPHANIE SANDS SECRETARY 2.00 X X 5333 0 0 CHRISTY CANADA BOARD MEMBER 10.00 X 0 0 0 JACKY HOWARD BOARD MEMBER 3.00 X 0 0 0 REBECCA PENDERGRASS BOARD MEMBER (11/22 - 6/23) 1.00 X 0 0 0 HEATHER BOLIN BOARD MEMBER (12/22 - 6/23) 1.50 X 0 0 0 87218 0 4094 0 0 0 0 0 257508 257508 REGISTRATION AND TUITI 611600 1769218 1769218 ATHLETIC INCOME AND GY 611600 71870 71870 GRAND TOUR INCOME 611600 55300 55300 WASHINGTON DC INCOME 611600 41664 41664 STUDENT ACTIVITY FEES 611600 18125 18125 29734 29734 1985911 37904 37904 1000 0 1000 1000 1000 10235 0 10235 10235 10235 23360 2597 20763 20763 92965 32140 60825 60825 OTHER REVENUE 611600 615 615 615 2374761 2048351 0 68902 85979 68038 17941 1007298 797105 210193 8823 6982 1841 85379 67563 17816 11750 10578 1172 61606 61606 40856 34522 6334 2317 2317 141560 104215 37262 83 108943 1016 107927 278574 247191 26801 4582 43767 43767 167179 167179 32024 32024 BUILDING AND VEHICLE RE 57274 10006 47268 DUES AND SUBSCRIPTIONS 54776 25260 29516 CONTRACT LABOR 28533 28133 400 FUNDRAISING EXPENSES 13726 13726 46515 10988 35246 281 2276879 1622543 571741 82595 1905065 1920429 852 425 33343 2231213 432252 1809064 1798961 0 190437 3715406 3943170 36262 23359 392625 398949 935368 881392 0 190437 1364255 1494137 X 2334610 2421910 16541 27123 2351151 2449033 3715406 3943170 97882 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 998446 998446 1050001 411147 638854 172736 21105 151631 10030 10030 1798961 LEASE LIABILITY UNDER FASB ASC 842 190437 190437 X 2396316 21555 21555 2374761 0 2374761 2298434 21555 21555 2276879 0 2276879 PART X, LINE 2: THE ACADEMY FOLLOWS THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE ACADEMY IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE ACADEMY DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS), OR OTHER STATE TAXING AUTHORITIES. THE ACADEMY IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2019. THE ACADEMY RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THERE WERE NO PENALTIES OR INTEREST RECOGNIZED DURING THE YEAR ENDED JUNE 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISER EXPENSES REPORTED ON PART VIII LINE 8B 2,597. INVENTORY EXPENSE REPORTED ON PART VIII LINE 10B 18,958. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISER EXPENSES REPORTED ON PART VIII LINE 8B 2,597. INVENTORY EXPENSE REPORTED ON PART VIII LINE 10B 18,958. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL NEWSPAPER AND BROADCAST MEDIA ADS MAKE THE SCHOOLS NONDISCRIMINATORY POLICY KNOWN TO ALL PARTS OF THE COMMUNITY OF LUBBOCK. THE POLICY CAN ALSO BE FOUND ON ALL PRINTED MATERIAL AND THE SCHOOLS WEBSITE X 1 THE CHAMPION GROUP PO BOX 255 CHELSEA AL 35043 FEED THE NEED 0 129949 61606 68343 129949 61606 68343 TX FALL FESTIVAL 23360 23360 1887 710 23360 23360 1887 710 2597 20763 FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C DISCUSSED WITH GOVERNING BOARD MEMBERS AND TRUSTEES ON AN ONGOING BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS OFFICE LOCATED IN LUBBOCK, TX. FORM 990, PART VII, COMPENSATION OF DIRECTORS DIRECTOR BOARD MEMBERS ARE NOT COMPENSATED. THE WAGES REPORTED FOR STEPHANIE SANDS ARE WAGES SHE IS PAID TO TEACH ART AT THE SCHOOL. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS HAVE ASSIGNED MEMBERS TO AN AUDIT COMMITTEE TO OVERSEE THE FINANCIAL STATEMENT AUDIT AND SELECT THE INDEPENDENT FINANCIAL STATEMENT AUDITOR.