2026-04-29T12:32:25-04:00 2025-05-31 201416603 BALDWIN CPAS PLLC 713 W MAIN ST RICHMOND KY 404751351 990 2024-06-01 611161777 LEXINGTON CHRISTIAN ACADEMY LEXI 8594225700 450 W REYNOLDS ROAD LEXINGTON KY 40503 MORGAN WILSON DIRECTOR OF FINANCE 8594225722 2026-04-29 true true MYRON D FISHER P00078455 8596269040 2026-04-29 2024 2025-03-06 01:10:19Z LISA BACON 1990 WEBSTER CT LEXINGTON KY 40503 20398418 false X LEXINGTONCHRISTIAN.ORG X 1989 OUR MISSION IS TO EQUIP AND TO NURTURE STUDENTS TO FULFILL GOD'S CALLING ON THEIR LIVES THROUGH CHRIST-CENTERED EDUCATION. 11 11 436 425 14134 13134 1701592 1073457 17505190 18469389 362730 323339 346286 283630 19915798 20149815 0 0 12487497 13891852 0 50556 5521944 5481683 18009441 19373535 1906357 776280 43284699 39315291 22827457 17996465 20457242 21318826 OUR MISSION IS TO EQUIP AND TO NURTURE STUDENTS TO FULFILL GOD'S CALLING ON THEIR LIVES THROUGH CHRIST-CENTERED EDUCATION. false false 17469211 18469389 LEXINGTON CHRISTIAN ACADEMY, INC. (LCA) OPERATES AN INDEPENDENT, NON- DENOMINATIONAL CHRISTIAN SCHOOL SERVING STUDENTS FROM PRESCHOOL THROUGH TWELFTH GRADE. DURING FY25, LCA SERVED 1,404 STUDENTS, COMPARED TO 1,385 STUDENTS IN FY24. THE SCHOOL IS ACCREDITED BY COGNIA AND THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL AND PROVIDED 170 INSTRUCTIONAL DAYS DURING THE YEAR. 17469211 true true false false false false false false false true true false false true true true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false 48 0 true 436 true true true false false false false true true false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false KY X LEXINGTON CHRISTIAN ACADEMY 8594225700 450 W REYNOLDS ROAD LEXINGTON KY 40503 LISA BACON HEAD OF SCHO 40.00 X 130669 0 10925 MORGAN WILSON DIRECTOR OF 40.00 X 107158 0 16126 JEREMY SETH ROBINSON DIR. CAMPUS 40.00 X 108626 0 10913 MANDY EBEL VICE CHAIR 2.00 X X 0 0 0 JASON GABBARD MEMBER 1.00 X 0 0 0 ASHLEY GISH MEMBER 1.00 X 0 0 0 LEE HOWARD MEMBER 1.00 X 0 0 0 TRISHA LAYOW SECRETARY 2.00 X X 0 0 0 SID LISANBY MEMBER 1.00 X 0 0 0 LISA MAHAN MEMBER 1.00 X 0 0 0 DAVID SAMFORD MEMBER 1.00 X 0 0 0 BRETT SETZER BOARD CHAIR 4.00 X X 0 0 0 TRENT WALTZ MEMBER 1.00 X 0 0 0 ALLAN WATTS TREASURER 2.00 X X 0 0 0 346453 37964 3 false false false 268143 805314 1073457 TUITION AND FEES 16849977 16849977 ATHLECTIC, BAND, BOOSTER 1086842 1086842 LUNCH 469994 469994 INTERVENTION 62576 62576 18469389 323339 323339 132576 15503 117073 117073 14134 102939 10850 268143 58520 -47670 -47670 388807 174580 214227 214227 20149815 18469389 14134 592835 237827 209898 27929 9702822 8563380 1139442 3242101 2912423 329678 709102 625905 83197 10741 10741 45081 45081 271088 271088 91878 91878 48524 14418 34106 166084 166084 288053 288053 55625 49550 6075 166453 166453 1039393 1039393 158870 158870 ATHLETICS, BAND, BOOSTERS 1049620 1049620 HOT LUNCH 406170 406170 BUILDING MAIN. & CLEAN 393851 393851 INSTRUCTIONAL SUPPLIES 379248 379248 911004 718985 141463 50556 19373535 17469211 1853768 50556 2133481 2321687 2850615 641211 2500 43500 13307426 12952050 73615 394429 39493117 22679001 16772484 16814116 5489681 3628037 2654897 2520261 43284699 39315291 1576081 1828416 13772538 13606215 4789798 2689040 2561834 22827457 17996465 X 19529074 20377457 928168 941369 20457242 21318826 43284699 39315291 X 776280 85304 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 325984 30602 1739 354846 254494 35136 39498 3144 325984 256520 161 2187 254494 295111 -43826 2612 256520 235705 600 61173 2367 295111 1.00000 false false 1451832 1451832 35249669 20317988 14931681 818802 762671 56131 1972814 1598342 374472 16814116 OPERATING LEASES 2520261 2520261 OPERATING LEASE 2520261 OTHER LIABILITIES 41573 2561834 X 20309141 85304 85304 20223837 -74022 -74022 20149815 19447557 74022 74022 19373535 19373535 SCHEDULE D, PAGE 3, PART X LCA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. LCA RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE MOST-LIKELY-THAN-NOT APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. LCA ANNUALLY FILES A RETURN FOR UNRELATED BUSINESS INCOME TAX FROM RENTAL INCOME. INCOME TAX EXPENSE FOR THE YEARS ENDED MAY 31, 2025 AND 2024 WAS 3,012 AND 3,374 RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 4B EAGLE GALA EXPENSES -58,520 DIRECT RENTAL EXPENSES -15,502 SCHEDULE D, PAGE 4, PART XII, LINE 2D EAGLE GALA EXPENSES 58,520 DIRECT RENTAL EXPENSES 15,502 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 A STATEMENT IS PUBLISHED ANNUALLY IN THE LOCAL NEWSPAPER THAT THE SCHOOL DOES NOT DISCRIMINATE. EAGLE GALA 278993 268143 10850 3949 14404 27459 12708 278993 268143 10850 3949 14404 27459 12708 58520 -47670 FORM 990, PAGE 6, PART VI, LINE 11B ADMINISTRATION REVIEWS THE 990 PRIOR TO FILING. A COPY OF THE 990 IS PROVIDED TO ALL THE MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION INVESTIGATES ALL KNOWN OR PERCEIVED CONFLICTS OF INTEREST TO DETERMINE WHAT STEPS, IF ANY, ARE NECESSARY TO RESOLVE THE CONFLICT. PER THE ORGANIZATIONS CONFLICT OF INTEREST POLICY: 1. ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY BOARD DIRECTOR SHALL BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND MADE A MATTER OF RECORD. 2. ANY BOARD DIRECTOR HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY SPECIFIC MATTER SHALL NOT VOTE OR USE HIS/HER PERSONAL INFLUENCE ON THAT MATTER. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE, AND THE ABSTENTION FROM VOTING OBSERVED. 3. THE FOREGOING REQUIREMENTS SHALL NOT BE CONSTRUED AS PREVENTING THE BOARD DIRECTOR FROM BRIEFLY STATING HIS POSITION IN THE MATTER OR FROM ANSWERING PERTINENT QUESTIONS FROM THE OTHER BOARD MEMBERS SINCE HIS KNOWLEDGE MAY BE OF ASSISTANCE. FORM 990, PAGE 6, PART VI, LINE 15A PERSONNEL COMMITTEE ANNUALLY RECOMMENDS COMPENSATION FOR THE HEAD OF SCHOOL AND SENIOR STAFF, FOLLWED BY APPROVAL FROM THE BOARD OF DIRECTORS. COMMITTEE REVIEWS THE FORM 990 OF OTHER ORGANIZATIONS, WITH SIMILAR STRUCTURE AND PURPOSE, AS WELL AS WRITTEN EMPLOYMENT CONTRACTS TO DETERMINE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9 EAGLE GALA EXPENSES 58,520 DIRECT RENTAL EXPENSES 15,502 EAGLE GALA EXPENSES -58,520 DIRECT RENTAL EXPENSES -15,502