2026-03-04T07:50:48-05:00 2025-07-31 611291670 HARROD & ASSOCIATES 2 HMB CIRCLE A FRANKFORT KY 406012351 990 2024-08-01 611285285 FRANKFORT CHRISTIAN ACADEMY INC FRAN 5026950744 1349 US HWY 421 S FRANKFORT KY 40601 ALLEN SWEENEY CHAIR 5026950744 2026-02-11 true true DAVID R HARROD CPA P00875654 5026957300 2026-02-11 2024 2025-03-06 01:10:19Z ALLEN SWEENEY 3491869 false X WWW.FRANKFORTCHRISTIAN.ORG X 1995 KY THE FRANKFORT CHRISTIAN ACADEMY IS STRUCTURED TO PROVIDE A CREATIVE, LOVING, ACADEMIC ENVIRONMENT FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, PHYSICALLY, ACADEMICALLY AND SPIRITUALLY. THIS IS ACHIEVED THROUGH INDIVIDUAL AND GROUP LEARNING EXPERIENCES UNDER THE GUIDANCE AND NUTURE OF CAREFULLY CHOSEN CHRISTIAN TEACHERS AND ADMINISTRATORS. 9 9 84 358 0 155987 193029 2448433 2520544 2850 86179 475488 582624 3082758 3382376 0 0 2100275 2280630 0 0 1067798 1173607 3168073 3454237 -85315 -71861 5335404 5237062 2092191 2065710 3243213 3171352 X THE FRANKFORT CHRISTIAN ACADEMY IS STRUCTURED TO PROVIDE A CREATIVE, LOVING, ACADEMIC ENVIRONMENT FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, PHYSICALLY, ACADEMICALLY AND SPIRITUALLY. THIS IS ACHIEVED THROUGH INDIVIDUAL AND GROUP LEARNING EXPERIENCES UNDER THE GUIDANCE AND NUTURE OF CAREFULLY CHOSEN CHRISTIAN TEACHERS AND ADMINISTRATORS. false false 3189865 2520544 NONDENOMINATIONAL CHRISTIAN BASED SCHOOL FOR GRADES K THROUGH 12. ENROLLMENT STANDS AT APPROXIMATELY 300 STUDENTS. THE ACADEMY STRIVES TO PROVIDE A QUALITY CHRISTIAN BASED EDUCATION FOR ITS STUDENTS. 3189865 true true false false false false false false false false true false false true false true false 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 true 1 0 84 true false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false KY X THE FRANKFORT CHRISTIAN ACADEMY IN 5026950744 1349 US HWY 421 S FRANFORT KY 40601 X ALLEN SWEENEY CHAIR X 0 0 0 JASON GRIBBONS VICE-CHAIR X 0 0 0 ZACH GATES TREASURER X 0 0 0 LESLEY BILBY SECRETARY X 0 0 0 LINDA PERKINS BOARD MEMBER X 0 0 0 DR ARTHUR NITZ BOARD MEMBER X 0 0 0 DR DANIEL MOORE BOARD MEMBER X 0 0 0 R BRUCE SCOTT BOARD MEMBER X 0 0 0 JASON JOHNSON BOARD MEMBER X 0 0 0 false false false 193029 193029 TUITION & FEES 2080194 2080194 FIELD TRIP INCOME 120894 120894 SPORTS & CLUB INCOME 105510 105510 LUNCH PROGRAM 104867 104867 AFTER-SCHOOL FEES 30934 30934 78145 78145 2520544 86179 86179 567319 106066 461253 461253 461253 101891 3427 98464 MISCELLANEOUS 22907 22907 22907 3382376 3004704 86179 X 2043302 1941137 102165 91517 86941 4576 145811 138520 7291 36285 36285 21857 21857 18274 16806 1468 26491 26491 52787 52787 216949 216949 4144 4144 SPORTS/CLUB EXPENSES 117613 117613 REPAIRS & MAINTENANCE 104414 52207 52207 LUNCH PROGRAM EXPENSES 84438 84438 TELEPHONE 84139 84139 406216 349980 56236 3454237 3189865 264372 0 368336 1170210 18077 4866 23628 26661 6737123 2994875 3939825 3742248 985538 293077 5335404 5237062 93557 53628 507327 630885 1491307 1381197 2092191 2065710 X 3181714 3134049 61499 37303 3243213 3171352 5335404 5237062 -71861 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 182097 182097 6055850 6055850 499176 2994875 -2495699 3742248 EMPLOYEE RETENTION CREDIT RECEIVABLE 293077 293077 X SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ACADEMY AND RECOGNIZE A TAX LIABILITY IF THE ACADEMY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. THE ADMINISTRATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ACADEMY, AND HAS CONCLUDED THAT AS OF JULY 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 EMPLOYMENT APPLICATIONS, STUDENT APPLICATIONS, HANDBOOKS POLICIES AND PROCEDURES, ETC. ALL CONTAIN WORDING THAT THE ACADEMY DOES NOT DISCRIMINATE. VAR. FUNDRAISER 101891 101891 3427 101891 101891 3427 3427 98464 FORM 990 - ORGANIZATION'S MISSION THE FRANKFORT CHRISTIAN ACADEMY IS STRUCTURED TO PROVIDE A CREATIVE, LOVING, ACADEMIC ENVIRONMENT FOR CHILDREN TO GROW SOCIALLY, EMOTIONALLY, PHYSICALLY, ACADEMICALLY AND SPIRITUALLY. THIS IS ACHIEVED THROUGH INDIVIDUAL AND GROUP LEARNING EXPERIENCES UNDER THE GUIDANCE AND NUTURE OF CAREFULLY CHOSEN CHRISTIAN TEACHERS AND ADMINISTRATORS. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS MADE AVAILABLE TO THE BOARD, REVIEWED AND DISCUSSED PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE TO THE AUDIT COMMITTEE ANY FINANCIAL OR OTHER RELATIONSHIPS WITH SUPPLIERS, CLIENTS OR COMPETITORS THAT THEY MAY HAVE AND THE REASONS THEY BELIEVE SUCH RELATIONSHIP WOULD NOT VIOLATE THE CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER MUST SIGN A STATEMENT INDICATING HIS KNOWLEDGE OF THE CONFLICT OF INTEREST POLICY AND WILLINGNESS TO ADHERE TO THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD HIRES THE PRINCIPAL ASSURING THAT THERE IS NO CONFLICT OF INTEREST BETWEEN THE PRINCIPAL AND THE SCHOOL. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING OF THE COMPENSATION ARRANGEMENT ARE MAINTAINED AND THE USE OF DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IS USED IN THE PROCESS. THE BOARD ALSO OVERSEES AND APPROVES ALL OTHER EMPLOYEE SALARIES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD ALSO OVERSEES AND APPROVES ALL OTHER EMPLOYEE SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST THE ORGANIZATION WILL FURNISH ITS GOVERNING DOCUMENTS POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 24E XTREME WEEK EXPENSE 77,462 0 0 TEACHING MATERIALS/BOOKS 64,783 0 0 ADVANCEMENT' 61,987 0 0 ERC ADJUSTMENTS 0 32,452 0 DUES & SUBSCRIPTIONS 14,789 14,789 0 FALL RETREAT 25,730 0 0 SUPPLIES 24,106 0 0 PROFESSIONAL DEVELOPMENT 20,938 0 0 TESTING EXPENSE 17,231 0 0 SCHOOL TRIP / FUNCTIONS 13,800 0 0 MISCELLANEOUS 6,732 6,732 0 YEARBOOK EXPENSE 5,621 0 0 EQUIPMENT RENTAL 5,557 0 0 AWARDS & CEREMONIES 4,194 0 0 OTHER K-12 EXPENSES 3,562 0 0 PRESCHOOL 3,488 0 0 BANK FEES 0 2,263 0 TOTAL 349,980 56,236 0