Nonprofit · EIN 85-1658967
LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC
Also known as JERRY GIFFORD
Tax-exempt · BOWLING GREEN, KY 42104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,713,688 | $1,575,736 | $137,952 | $884,616 | $35,074 | $849,542 |
| June 30, 2024 | 990 | $1,432,961 | $1,492,203 | -$59,242 | $962,942 | $251,352 | $711,590 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $16,252
- Program service revenue
- $1,199,835
- Investment income
- $94,582
- Net income from fundraising events
- $83,373
- Other revenue
- $403,019
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $856,073
- Salaries, compensation and benefits (total)
- $920,532
- Professional fundraising fees
- $0
- Accounting fees
- $44,792
- Occupancy
- $109,512
- Depreciation
- $48,697
- Program services (functional)
- $1,445,471
- Management and general (functional)
- $94,336
- Fundraising (functional)
- $35,929
Balance sheet and other
- Total assets, start of year
- $962,942
- Total assets, end of year
- $884,616
- Total liabilities, end of year
- $35,074
- Net assets, end of year
- $849,542
- Land, buildings and equipment
- $879,356
- Net assets without donor restrictions
- $781,933
- Net assets with donor restrictions
- $67,609
- Gross receipts
- $1,713,688
- Employees
- 46
- Volunteers
- 40
- Year formed
- 2020
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JERRY GIFFORD | PRINCIPAL Officer | 40 | $86,804 | $5,820 |
| STEPHEN STUCY | CHAIRMAN Trustee or director, Officer | – | $0 | $0 |
| BARRY FIELDS | VICE CHAIR Trustee or director, Officer | – | $0 | $0 |
| DANNY CARROLL | SECRETARY Trustee or director, Officer | – | $0 | $0 |
| JAMIE WARD | DIRECTOR Trustee or director, Officer | – | $0 | $0 |
| CHRIS MANSFIELD | DIRECTOR Trustee or director | – | $0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JERRY GIFFORD | PRINCIPAL Officer | 40 | $97,967 | $1,000 |
| BARRY FIELDS | PRESIDENT Trustee or director, Officer | – | $0 | $0 |
| STEPHEN STUCY | CHAIRMAN Trustee or director, Officer | – | $0 | $0 |
| JEFF CRABTREE | SECRETARY Trustee or director, Officer | – | $0 | $0 |
| CHRIS MANSFIELD | DIRECTOR Trustee or director | – | $0 | $0 |
| DANNY CARROLL | DIRECTOR Trustee or director | – | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1807 CAVE MILL RD, BOWLING GREEN, KY 42104-6335
- Principal officer (990 for 2024)
- JERRY GIFFORD, 2007 PRICE AVE, BOWLING GREEN, KY 42104
- Signed the 990
- JERRY GIFFORD, PRINCIPAL
- Phone
- (270) 842-7540
- Return prepared by
- JOE W TAYLOR CPAS
Mission
LEGACY CHRISTIANS IS A CHRISTIAN MINISTRY THAT EXISTS TO FORM, OWN AND OPERATE A CHRISTIAN SCHOOL AND OTHER EDUCATIONAL INSTITUTIONS. LEGACY CHRISTIAN IS DEDICATED TO PROVIDING AN EXCELLENT, CHRIST-CENTERED EDUCATION AND WORKING IN PARTNERSHIP WITH PARENTS AND THE CHRISTIAN COMMUNITY; AND, ITS PRIMARY FOCUS IS TO DISCIPLE STUDENTS FOR CHRIST BY IMPARTING ACADEMIC KNOWLEDGE AND CHRISTIAN MORALS, BASED UPON TRUTH AS FOUND IN THE INSPIRED, INERRANT AND AUTHORITATIVE WORD OF GOD.
Program accomplishments
- OPERATIONS OF A CHRISTIAN SCHOOL USED TO PROVIDE A CHRIST-CENTERED EDUCATION FOR CHILDREN IN THE COMMUNITY.Expenses $1,445,471 · revenue $1,199,835
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 85-1658967
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $884,616
- Income (IRS master file)
- $1,713,688
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,713,688 | $1,575,736 | $884,616 | XML |
| 990 | June 2024 | $1,432,961 | $1,492,203 | $962,942 | XML |
| 990 | June 2023 | $1,591,998 | $1,451,218 | $1,077,101 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-1658967).
Questions about LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC
- What is the EIN of LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC?
- The employer identification number (EIN) of LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC is 85-1658967.
- Is LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC?
- The 990 for the year ended June 30, 2025 names JERRY GIFFORD.
- Who are the officers and directors of LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $86,804 (JERRY GIFFORD, PRINCIPAL).
- How much revenue does LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,713,688, expenses of $1,575,736 and total assets of $884,616 at year end.
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