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        <Desc>Miscellaneous</Desc>
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      <OtherRevenueMiscGrp>
        <Desc>Insurance proceeds from derecho recovery</Desc>
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      <GrantsToDomesticIndividualsGrp>
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        <Desc>Education expenses (books, extra-curricular)</Desc>
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      <OtherExpensesGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4</FormAndLineReferenceDesc>
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      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>1</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>No newspaper advertising was done. Racially nondiscriminatory policy statements are contained in admission materials and on the website.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization receives Federal Title II Professional Development Reimbursement funds, Iowa Accredited Nonpublic School Textbook Reimbursement funds, and Iowa Emergency Assistance to Nonpublic Schools (EANS).</ExplanationTxt>
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    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="R000006" softwareId="22015720" softwareVersionNum="v1.00">
      <FundraisingEventInformationGrp>
        <Event1Nm>Pie Sale</Event1Nm>
        <GrossReceiptsEvent1Amt>87374</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>87374</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>35675</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>0</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15564</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Banquet</Event2Nm>
        <GrossReceiptsEvent2Amt>134376</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>134376</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>0</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>0</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>0</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>2000</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>10650</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>6968</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>9122</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>221750</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>134376</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>87374</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>0</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>2000</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>46325</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>6968</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>24686</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>79979</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>7395</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="R000007" softwareId="22015720" softwareVersionNum="v1.00">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Scholarship Awards</GrantTypeTxt>
        <RecipientCnt>29</RecipientCnt>
        <CashGrantAmt>19996</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Reduction in amount of tuition charges to recipients.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Pastors' Tuition Discount</GrantTypeTxt>
        <RecipientCnt>31</RecipientCnt>
        <CashGrantAmt>44637</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Reduction in amount of tuition charges to recipients.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Employees' Tuition Discount</GrantTypeTxt>
        <RecipientCnt>26</RecipientCnt>
        <CashGrantAmt>94601</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Reduction in amount of tuition charges to recipients.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>FACTS Financial Aid</GrantTypeTxt>
        <RecipientCnt>9</RecipientCnt>
        <CashGrantAmt>4500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Reduction in amount of tuition charges to recipients.</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule I, Part 1, Line 2 - Recipient eligibility is confirmed through school employment records, family applications, and other school program criteria and is reviewed by the Treasurer annually.</ExplanationTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="R000008" softwareId="22015720" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Linn Christian Education Association has members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Linn Christian Education Association's Board of Directors is elected by the members at the annual meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Established committees function under the supervision of the Board of Directors without authority to independently act. Committee meetings are documented.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the 990 is provided to the Treasurer of the Linn Christian Education Association for his review prior to filing. A copy of the 990 is made available to all members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>A conflict-of-interest policy is part of the personnel manual. The content of the manual is discussed annually at the first in-service day of the staff. Employees sign an acknowledgement of the receipt of the Personnel Policy Manual.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors is responsible for the compensation of the Head of School and uses ACSI industry comparable information in establishing that compensation. The Board of Directors also approve the compensation of all employees in the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are provided to all members of the Board of Directors. The governing documents and the conflict-of-interest policy are available to the general membership upon request. Minutes of the meetings of the Board of Directors are posted and available to members. The annual financial statements are available at the annual meeting of the membership and monthly financial statements are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
