2026-06-15T18:17:17-04:00 2025-07-31 742516372 REYNOLDS & FRANKE PC 6836 AUSTIN CENTER BLVD STE 190 AUSTIN TX 78731 990 2024-08-01 742615140 CENTRAL TEXAS SUMMIT CHRISTIAN SCHOOL SYSTEM INC CENT 5122501369 2121 CYPRESS CREEK RD CEDAR PARK TX 78613 GARY KIDWELL PRESIDENT 5122501369 2026-06-15 true true RONALD H REYNOLDS CPA P00964479 5122063141 2026-06-15 2024 2025-03-06 01:10:19Z EXTENDED TO JUNE 15 2026 SUMMIT CHRISTIAN ACADEMY GARY KIDWELL 2121 CYPRESS CREEK RD CEDAR PARK TX 78613 4429734 false X WWW.SUMMITEAGLES.ORG X 2003 TX PROVIDE QUALITY ACADEMICS & CHRISTIAN SERVICE EDUCATION. 5 5 72 75 0 251799 205311 3769334 4155589 9671 3813 88941 56206 4119745 4420919 161897 146493 0 2730560 3100625 0 20770 1295721 1373758 4188178 4620876 -68433 -199957 4725895 4568376 1802573 1845011 2923322 2723365 PARTNERS WITH FAMILIES BY PROVIDING QUALITY ACADEMICS, CHRISTIAN SERVICE EDUCATION, AND BIBLICALLY INTEGRATED CHARACTER DEVELOPMENT IN ORDER TO EQUIP STUDENTS TO IMPACT THEIR WORLD. false false 3431244 146493 4155589 TO PROVIDE A HIGH QUALITY CHRISTIAN EDUCATION IN ORDER TO EQUIP STUDENTS TO IMPACT THEIR WORLD. 3431244 true true false false false false false false false true true false false false true true false false true false false false false false true false false false true false false false false false false false true false false false false false false false false false false true 15 0 true 72 true false false false false false false false false false false false false X 5 5 false false false false true true true true true false false true true true true true true true false false X JENNIFER KELSEY 5122501369 2121 CYPRESS CREEK RD CEDAR PARK TX 78613 SCOTT MAC LEOD HEADMASTER 40.00 X 139150 0 0 JENNIFER KELSEY BUS. MNGR. 40.00 X 58412 0 4200 GARY KIDWELL PRESIDENT 10.00 X X 0 0 0 ROSALYNN SMITH VICE PRESIDE 1.00 X X 0 0 0 COREY MARTIN JR SECRETARY 1.00 X X 0 0 0 MARISPY FITZPATRICK DIRECTOR 1.00 X 0 0 0 BRIAN DORSEY DIRECTOR 1.00 X 0 0 0 197562 4200 1 false false false 20777 184534 205311 FEES AND TUITION 611600 3613186 3613186 PROGRAM INCOME 611600 399447 399447 CAFETERIA INCOME 611600 142956 142956 4155589 2470 2470 1622 1622 53481 53481 53481 8780 44701 1343 1343 1343 1343 20777 8815 -8815 -8815 MISCELLANEOUS 900099 6325 6325 INSURANCE CLAIM 900099 1804 1804 BACKGROUND CHECK 900099 1143 1143 646 646 9918 4420919 4164369 51239 146493 146493 233920 165537 67541 842 2561535 1812371 739930 9234 11000 7753 3207 40 85746 61307 24160 279 208424 146902 60762 760 30282 30282 306 306 9521 9521 28954 20268 5791 2895 151763 105086 45570 1107 80108 80108 223727 180263 41291 2173 6922 6922 28047 22437 5329 281 203295 162636 38626 2033 110864 88339 21399 1126 PROGRAM EXPENSE 326719 325297 1422 CAFETERIA 100808 100808 CURRICULUM 55300 55300 STUDENT RECOGNITION 11153 11153 5989 2851 3138 4620876 3431244 1168862 20770 172673 502479 563141 60212 35745 40464 376 376 44194 26285 7567854 3747500 3907068 3820354 31037 2698 87169 4725895 4568376 62712 14046 1147472 1200819 589691 542977 2698 87169 1802573 1845011 X 2921022 2721065 2300 2300 2923322 2723365 4725895 4568376 -199957 X true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30000 1343 306 31037 1.00000 false false 1517081 1517081 4243029 2137658 2105371 1807744 1609842 197902 3820354 OPERATING LEASE LIABILITY 87169 87169 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE BOARD OF DIRECTORS HAS RESOLVED THAT SUMMIT CHRISTIAN ACADEMY (THE "SCHOOL") SHALL HAVE A SEPARATE UNRESTRICTED ENDOWMENT FUND TO ASSURE THE LONG-RANGE FINANCIAL FUTURE OF THE SCHOOL, TO HELP MANAGE FINANCIAL EMERGENCIES AND TO FUND SPECIAL PROJECTS THAT SUPPORT THE VISION AND MISSION OF THE SCHOOL. SCHEDULE D, PAGE 3, PART X THE MOST SIGNIFICANT TAX POSITIONS OF THE ACADEMY ARE ITS ASSERTION THAT IT IS EXEMPT FROM INCOME TAXES AND ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). MANAGEMENT HAS DETERMINED THAT THE ACADEMY HAD NO ACTIVITY SUBJECT TO UBIT DURING THE FISCAL YEAR ENDED JULY 31, 2025. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 PUBLISHES NONDISCRIMINATORY POLICY IN CATALOGUES, BROCHURES, AND OTHER WRITTEN COMMUNICATIONS WITH THE PUBLIC. PTF 13131 13131 8815 DOLLAR CASUAL F 7626 7626 20757 20757 8815 8815 -8815 true TUITION ASSISTANCE 40 146493 SCHEDULE I, PAGE 1, PART I, LINE 2 PARENTS APPLY FOR FINANCIAL AID UTILIZING A THIRD PARTY AND A FAMILY FINANCIAL NEEDS ASSESSMENT, THAT DETERMINES THE AMOUNT OF FINANCIAL AID FOR WHICH EACH FAMILY QUALIFIES. THE SCHOOL THEN ALLOCATES THE POOL OF TUITION ASSISTANCE MONEY TO THE FINANCIAL AID RECIPIENTS. AMY KIDWELL FAMILY OF BOD 40500 COMPENSATION false AMY MAC LEOD FAMILY OF HM 13397 COMPENSATION false CLAIRE MARTIN FAMILY OF BOD 14991 COMPENSATION false FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS FOUR CLASSES OF MEMBERS: ASSOCIATE, JUNIOR BOARD, FULL BOARD MEMBERS, AND HONORARY. ASSOCIATE MEMBERS ARE EMPLOYEES AND/OR ANY INDIVIDUALS WHO HAVE AGREED TO PAY THE TUITION OF ONE OR MORE STUDENTS. JR. BOARD MEMBERS ARE INDIVIDUALS WHOSE APPLICATION WAS APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS AND WHOSE MEMBERSHIP IS IN GOOD STANDING. HONORARY MEMBERS ARE ELECTED TO MEMBERSHIP BY DISTINGUISHING THEMSELVES WITH MERITORIOUS SERVICE IN THE FURTHERANCE OF THE SCHOOL'S IDEALS. ALL MEMBERSHIP IS APPROVED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS IS SELECTED FROM THE JUNIOR BOARD MEMBERS OF THE SCHOOL BY THE BOARD OF DIRECTORS. ELECTION FOR VACANT POSITIONS ON THE BOARD IS HELD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 7B JR. BOARD MEMBERS MAY VOTE ON THE FINAL BUDGET AND OTHER MATTERS BROUGHT UP AT THE SEMI-ANNUAL AND SPECIAL MEETINGS OF THE SCHOOL. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURN WAS REVIEWED BY THE BUSINESS MANAGER AND A DIRECTOR WITH THE PREPARING CPA. THE TAX RETURN WAS THEN SENT TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY OUTLINES THE PROPER STEPS TO BE TAKEN BY A BOARD MEMBER WANTING TO RENDER GOODS/SERVICES FOR THE SCHOOL TO ENSURE THAT PRICING IS FAIR AND IN THE BEST INTEREST OF THE SCHOOL. SITUATIONS WHERE THERE MIGHT BE A CONFLICT ARE TO BE SUBMITTED TO THE ENTIRE BOARD IN WRITING, REVIEWED, AND VOTED UPON. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF ALL EMPLOYEES, WITH THE EXCEPTION OF THE SCHOOL HEADMASTER, IS MODIFIED FROM TIME TO TIME BY THE SCHOOL HEADMASTER TO BE CONSISTENT WITH THE SCHOOL'S BUDGET. THE HEADMASTER'S COMPENSATION IS REVIEWED AT LEAST ANNUALLY BY THE BOARD OF DIRECTORS AND SET ACCORDINGLY. BOARD MEMBERS OF THE SCHOOL ARE NOT COMPENSATED, ALTHOUGH THE SCHOOL MAY PAY REASONABLE COMPENSATION FOR SERVICE RENDERED. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.