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Nonprofiteer
← CHRISTIAN ACADEMY OF LOUISVILLE INC

Form 990 for tax year 2024

Filed by CHRISTIAN ACADEMY OF LOUISVILLE INC.

Totals

Total revenue
$30,020,523
Total expenses
$28,928,429
Contributions and grants received
$1,238,291
Grants paid
$2,168,242
Program service revenue
$26,981,442
Investment income
$73,181
Other revenue
$1,727,609
Total assets, end of year
$33,521,229
Total liabilities, end of year
$7,612,013
Net assets or fund balances, end of year
$25,909,216
Program services expenses (Part IX)
$22,365,274
Management and general expenses
$5,974,557
Fundraising expenses
$588,598
Program service expenses (Part III)
$22,365,274

Program services were 77.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $109,235

  • 1d · Related organizations

    $966,311

  • 1e · Government grants (contributions)

    $162,745

  • 2a · Program service revenue: TUITION

    total $24,230,718 · related or exempt $24,230,718

  • 2b · Program service revenue: AUXILIARY SERVICES

    total $2,707,665 · related or exempt $2,707,665

  • 2f · All other program service revenue

    total $43,059 · related or exempt $43,059

  • 3 · Investment income

    total $73,138 · excluded $73,138

  • 7a · Gross sales of assets other than inventory

    other assets $43

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $43

  • 7d · Net gain or loss

    total $43 · excluded $43

  • 8a · Fundraising events: gross income

    $284,885

  • 8a · Fundraising events: contributions included on line 1c

    $109,235

  • 8b · Fundraising events: direct expenses

    $141,727

  • 8c · Net income from fundraising events

    total $143,158 · excluded $143,158

  • 11a · Other revenue: SHARED SERVICES REIMB.

    total $1,430,240 · related or exempt $1,430,240

  • 11b · Other revenue: INSURANCE PROCEEDS

    total $133,772 · excluded $133,772

  • 11d · All other revenue

    total $20,439 · related or exempt $20,439

  • 11e · Other revenue, total

    $1,584,451

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,168,242 · program services $2,168,242

  • 5 · Compensation of officers, directors and key employees

    total $603,563 · management and general $603,563

  • 6 · Compensation of disqualified persons

    total $57,870 · program services $57,870

  • 7 · Other salaries and wages

    total $13,610,087 · program services $10,662,138 · management and general $2,732,842 · fundraising $215,107

  • 8 · Pension plan contributions

    total $136,835 · program services $49,155 · management and general $87,243 · fundraising $437

  • 9 · Other employee benefits

    total $2,277,963 · program services $845,991 · management and general $1,424,433 · fundraising $7,539

  • 10 · Payroll taxes

    total $1,006,287 · program services $765,975 · management and general $224,998 · fundraising $15,314

  • 11b · Fees: legal

    total $17,892 · management and general $17,892

  • 11c · Fees: accounting

    total $26,413 · management and general $26,413

  • 11g · Fees: other

    total $366,010 · program services $279,015 · management and general $72,987 · fundraising $14,008

  • 12 · Advertising and promotion

    total $133,316 · program services $10,623 · management and general $105,782 · fundraising $16,911

  • 13 · Office expenses

    total $255,729 · program services $240,203 · management and general $15,122 · fundraising $404

  • 14 · Information technology

    total $600,659 · program services $510,560 · management and general $60,066 · fundraising $30,033

  • 16 · Occupancy

    total $2,343,706 · program services $1,992,150 · management and general $234,371 · fundraising $117,185

  • 17 · Travel

    total $32,347 · program services $21,130 · management and general $9,782 · fundraising $1,435

  • 19 · Conferences, conventions and meetings

    total $9,257 · program services $1,740 · management and general $7,517

  • 20 · Interest

    total $14,147 · program services $12,025 · management and general $1,415 · fundraising $707

  • 22 · Depreciation, depletion and amortization

    total $1,934,397 · program services $1,644,029 · management and general $193,660 · fundraising $96,708

  • 23 · Insurance

    total $138,361 · program services $117,607 · management and general $13,836 · fundraising $6,918

  • 24a · Other expenses: CURRICULAR

    total $1,079,045 · program services $1,038,709 · management and general $13,366 · fundraising $26,970

  • 24b · Other expenses: FOOD

    total $884,136 · program services $778,445 · management and general $105,691

  • 24c · Other expenses: EXTRA-CURRICULAR

    total $729,291 · program services $729,291

  • 24e · All other expenses

    total $502,876 · program services $440,376 · management and general $23,578 · fundraising $38,922

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $109,451 · end of year $20,835

  • 2 · Savings and temporary cash investments

    beginning of year $6,602,702 · end of year $5,963,637

  • 4 · Accounts receivable

    beginning of year $163,827 · end of year $520,802

  • 7 · Other notes and loans receivable

    beginning of year $3,700,000 · end of year $1,850,000

  • 8 · Inventories for sale or use

    beginning of year $108,045 · end of year $99,428

  • 9 · Prepaid expenses and deferred charges

    beginning of year $745,853 · end of year $952,855

  • 10a · Land, buildings and equipment: cost or other basis

    $45,505,992

  • 10b · Land, buildings and equipment: accumulated depreciation

    $22,601,458

  • 10c · Land, buildings and equipment, net

    beginning of year $22,101,161 · end of year $22,904,534

  • 15 · Other assets

    beginning of year $1,411,896 · end of year $1,209,138

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,215,590 · end of year $1,557,538

  • 19 · Deferred revenue

    beginning of year $4,798,918 · end of year $4,730,386

  • 23 · Secured mortgages and notes payable

    beginning of year $592,611 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,518,694 · end of year $1,324,089

  • 27 · Net assets without donor restrictions

    beginning of year $24,522,229 · end of year $25,597,408

  • 28 · Net assets with donor restrictions

    beginning of year $294,893 · end of year $311,808

Mission and programs · 2024

Mission

THE MISSION OF CHRISTIAN ACADEMY SCHOOL SYSTEM IS TO DEVELOP STUDENTS WITH A HEART FOR GOD WHO GROW AS JESUS DID IN WISDOM, STATURE, AND IN FAVOR WITH GOD AND MEN.

Activities or mission (Part I)

PRIVATE EDUCATIONAL INSTITUTION FOR GRADES K-12

  • CHRISTIAN ACADEMY OF LOUISVILLE, INC. IS A NONPROFIT RELIGIOUS/EDUCATIONAL ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE. THE SCHOOL HOLDS A DISTINCTIVE PLACE AMONG EDUCATIONAL INSTITUTIONS IN THE KENTUCKIANA AREA BY PROVIDING A HIGH QUALITY, CHRISTIAN EDUCATION FOR GRADES PRESCHOOL THROUGH HIGH SCHOOL. THE SCHOOL SEEKS TO PROVIDE A TRADITIONAL EDUCATION IN A CHRIST-CENTERED ENVIRONMENT, OR "EDUCATION WITH A HIGHER PURPOSE". IN 2024-25 THE SCHOOL OPERATED ONE CAMPUS IN KENTUCKY WITH 1,881 STUDENTS IN GRADES PRESCHOOL THROUGH 12TH GRADE.

    Expenses $22,365,274 · Grants $2,168,242 · Revenue $28,432,121

As filed on the 2024 return.

Listed in Part VII

  • Scott Watkins

    CHAIR

    Total calculated
    $0
    Hours/week
    10 + 11 related
  • Kyle Doezema

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    10 + 10 related
  • Ken Crowe

    SECRETARY

    Total calculated
    $0
    Hours/week
    5 + 5 related
  • Andrew Norton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Byron Walters

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Micah Porter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Phil Russell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Sam Wheeler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Sara Butler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Sarah Clark

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Tor Helgeson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Alan Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Darin Long

    SUPERINTENDENT

    Total calculated
    $173,786
    From this org
    $150,771
    From related orgs
    $0
    Other
    $23,015
    Hours/week
    20 + 21 related

    Schedule J breakdown matched by us

    Base
    $150,771
    Bonus
    $0
    Other
    $0
    Deferred
    $3,178
    Nontaxable benefits
    $19,837
    Filer's total
    $173,786
  • Jeff Mallory

    HEAD OF OPERATIONS AND FINANCE

    Total calculated
    $153,129
    From this org
    $135,275
    From related orgs
    $0
    Other
    $17,854
    Hours/week
    20 + 25 related

    Schedule J breakdown matched by us

    Base
    $135,275
    Bonus
    $0
    Other
    $0
    Deferred
    $2,700
    Nontaxable benefits
    $15,154
    Filer's total
    $153,129
  • Linda Rafla

    HEAD OF ACADEMICS

    Total calculated
    $123,892
    From this org
    $94,310
    From related orgs
    $0
    Other
    $29,582
    Hours/week
    20 + 20 related
  • Bryce Hibbard

    HEAD OF SCHOOLS

    Total calculated
    $112,733
    From this org
    $109,647
    From related orgs
    $0
    Other
    $3,086
    Hours/week
    20 + 20 related
  • Robert Hough

    DIRECTOR OF INFORMATION TECHNOLOGY

    Total calculated
    $120,878
    From this org
    $102,643
    From related orgs
    $0
    Other
    $18,235
    Hours/week
    24 + 16 related
  • Jenny Giacalone

    DIRECTOR OF MARKETING & COMM.

    Total calculated
    $113,856
    From this org
    $107,646
    From related orgs
    $0
    Other
    $6,210
    Hours/week
    24 + 16 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
17 February 2026
IRS schema version
2024v5.5
Source object
202620489349301837

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