LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA INC (EIN 45-5198386)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-02
IRS object ID: 202401239349301535
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-02T15:38:01-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	301 SW ADAMS STREET SUITE 1000	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	61602	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455198386	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTHWEST INDIANA LIGHTHOUSE CHARTER	BusinessNameLine1Txt
Business Name Line2	SCHOOLS	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	8136165921	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	725 CLARK ROAD	AddressLine1Txt
City	GARY	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46406	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALYSE NICHOLSON	PersonNm
Person Title	INTERIM PRESIDENT	PersonTitleTxt
Phone	8136165921	PhoneNum
Signature	2024-04-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ALYSE	PersonFirstNm
Person Last	NICHOLSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANDREW SMITH CPA	PreparerPersonNm
PTIN	P01518894	PTIN
Phone	3096714500	PhoneNum
Preparation	2024-04-25	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Change	Yes (X)	NameChangeInd
Principal Officer	ALYSE NICHOLSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	725 CLARK ROAD	AddressLine1Txt
City	GARY	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46406	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$31,941,021	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.NWILCS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	NWILCS LIGHTS THE WAY SO OUR SCHOLARS CAN LEAD THEIR LIVES. WE OFFER A K-12 EDUCATION THAT EQUIPS SCHOLARS WITH THE LIFE-READY SKILLS AND ACADEMIC PROFICIENCY THEY NEED TO CONFIDENTLY PURSUE THEIR FUTURE ASPIRATIONS. OUR DATA-DRIVEN ACADEMIC INSTRUCTION IS RIGOROUS AND RESPONSIVE, PRIORITIZING INDIVIDUAL NEEDS OVER GRADE-LEVEL CONSTRAINTS. ACROSS EVERY CAMPUS AND GRADE LEVEL, WE PARTNER WITH FAMILIES TO CREATE A NURTURING AND CONSISTENT ENVIRONMENT WHERE OUR SCHOLARS CAN RISK SELF-DISCOVERY AND REALIZE SELF-DETERMINATION.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	339	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$27,565,636	PYContributionsGrantsAmt
CY Contributions Grants	$31,739,919	CYContributionsGrantsAmt
PY Program Service Revenue	$19,500	PYProgramServiceRevenueAmt
CY Program Service Revenue	$96,572	CYProgramServiceRevenueAmt
PY Investment Income	$10,874	PYInvestmentIncomeAmt
CY Investment Income	$86,583	CYInvestmentIncomeAmt
PY Other Revenue	$88,947	PYOtherRevenueAmt
CY Other Revenue	$17,947	CYOtherRevenueAmt
PY Total Revenue	$27,684,957	PYTotalRevenueAmt
CY Total Revenue	$31,941,021	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$12,986,939	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$14,462,446	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,712,545	PYOtherExpensesAmt
CY Other Expenses	$12,531,482	CYOtherExpensesAmt
PY Total Expenses	$25,699,484	PYTotalExpensesAmt
CY Total Expenses	$26,993,928	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,985,473	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,947,093	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,811,381	TotalAssetsBOYAmt
Total Assets EOY	$31,581,388	TotalAssetsEOYAmt
Total Liabilities BOY	$20,595,863	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,418,777	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,215,518	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,162,611	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF NORTHWEST INDIANA LIGHTHOUSE CHARTER SCHOOLS IS TO PROMOTE EDUCATIONAL EQUITY BY PREPARING OUR SCHOLARS FOR COLLEGE, CAREER AND LIFE IN A RIGOROUS AND NURTURING ENVIRONMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$23,457,829	ExpenseAmt
Revenue	$114,519	RevenueAmt
Desc	THE ORGANIZATION OPERATES TWO PUBLIC CHARTER SCHOOLS IN NORTHWEST INDIANA. THE SCHOOLS PROVIDED EDUCATIONAL INSTRUCTION TO APPROXIMATELY 1,600 STUDENTS IN GRADES KINDERGARTEN THROUGH TWELVE GRADE DURING THE 2022-2023 SCHOOL YEAR.	Desc
Total Program Service Expenses	$23,457,829	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	25	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	339	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JONATHAN TEBELEFF	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8339931514	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2901 CARLSON DR	AddressLine1Txt
City	HAMMOND	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46323	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
AMINA PAYNE
BOARD CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
SHANA CARUTHERS
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
MELVIN SWOPE
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
JAQULYN MARCUS GEORGE
MEMBER	5.00	Yes (X)		$0	$0	$0
ANGELA BRIGGS
MEMBER	5.00	Yes (X)		$0	$0	$0
ALYSE NICHOLSON
VICE CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
ANDREA BROWN-THIRSTON
MEMBER	5.00	Yes (X)		$0	$0	$0
MARCUS ROBINSON
MEMBER	5.00	Yes (X)		$0	$0	$0
MYRNA MALDONADO
MEMBER	5.00	Yes (X)		$0	$0	$0
CHARLOTTE JACKSON
PRINCIPAL	40.00		Yes (X)	$124,372	$0	$0
JAMES VERINER
PRINCIPAL	40.00			$119,157	$0	$0	Yes (X)
GWENDOLYN GRIFFITH-ADELL
ASSISTANT TO THE SUPERINTENDENT	40.00			$115,125	$0	$0	Yes (X)
MARISA JOENS-METZGER
DIRECTOR OF TITLE GRANTS AND TESTING	40.00			$105,625	$0	$0	Yes (X)
ANDREA FRANZ
PRINCIPAL	40.00			$103,789	$0	$0	Yes (X)
SUSAN KIM
DIRECTOR OF LITERACY	40.00			$100,742	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$668,810	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	9	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ILLINOIS CENTRAL SCHOOL BUS
3033 W JEFFERSON ST SUITE 220	JOLIET	IL	60435	STUDENT TRANSPORTATION	$1,478,056
LIGHTHOUSE ACADEMIES INC
3632 LAND O LAKES BLVD SUITE 105-2	LAND O LAKES	FL	34639	MANAGEMENT SERVICES	$972,406
CERES FOOD GROUP
PO BOX 95338	CHICAGO	IL	60694	FOOD SERVICE	$965,509
WIRED TECHNOLOGY PARTNERS
11221 RICHARDSON DRIVE	NORTH LITTLE ROCK	AR	72113	IT SERVICES	$605,780
ELEVATE K-12
PO BOX 8050	CAROL STREAM	IL	60197	EDUCATIONAL SERVICES	$437,300

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	20	CntrctRcvdGreaterThan100KCnt
Government Grants	$31,716,847	GovernmentGrantsAmt
All Other Contributions	$23,072	AllOtherContributionsAmt
Total Contributions	$31,739,919	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	STUDENT FEES	Desc
Business	611710	BusinessCd
Total Revenue Column	$96,572	TotalRevenueColumnAmt
Related Or Exempt Func Income	$96,572	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$96,572	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$86,583	TotalRevenueColumnAmt
Exclusion	$86,583	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$17,947	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,947	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$17,947	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,941,021	TotalRevenueColumnAmt
Related Or Exempt Func Income	$114,519	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$86,583	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$135,122	TotalAmt
Program Services	$135,122	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$11,535,965	TotalAmt
Program Services	$9,148,738	ProgramServicesAmt
Management And General	$2,387,227	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$98,685	TotalAmt
Program Services	$91,482	ProgramServicesAmt
Management And General	$7,203	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,865,019	TotalAmt
Program Services	$1,734,608	ProgramServicesAmt
Management And General	$130,411	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$827,655	TotalAmt
Program Services	$823,394	ProgramServicesAmt
Management And General	$4,261	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$125,179	TotalAmt
Management And General	$125,179	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$98,349	TotalAmt
Program Services	$50,000	ProgramServicesAmt
Management And General	$48,349	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$265,390	TotalAmt
Management And General	$265,390	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,699,163	TotalAmt
Program Services	$1,680,490	ProgramServicesAmt
Management And General	$18,673	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$85,640	TotalAmt
Program Services	$686	ProgramServicesAmt
Management And General	$84,954	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,682,119	TotalAmt
Program Services	$3,628,180	ProgramServicesAmt
Management And General	$53,939	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$105,868	TotalAmt
Program Services	$105,868	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,046,131	TotalAmt
Program Services	$990,218	ProgramServicesAmt
Management And General	$55,913	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$961,999	TotalAmt
Program Services	$961,999	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,334,269	TotalAmt
Program Services	$1,334,269	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$648,610	TotalAmt
Program Services	$648,610	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD SERVICE	$946,697	$946,697
EQUIPMENT RENTAL	$894,818	$894,818
MISCELLANEOUS	$305,950	$225,544	$80,406
AUTHORIZER OVERSIGHT FE	$266,246		$266,246

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$65,054	TotalAmt
Program Services	$57,106	ProgramServicesAmt
Management And General	$7,948	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,993,928	TotalAmt
Program Services	$23,457,829	ProgramServicesAmt
Management And General	$3,536,099	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,609,675	BOYAmt
EOY	$7,017,264	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,218,128	BOYAmt
EOY	$5,979,699	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$54,796	BOYAmt
EOY	$49,226	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$139,382	BOYAmt
EOY	$289,613	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$19,735,352	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,322,304	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$15,353,405	BOYAmt
EOY	$15,413,048	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$207,357	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,228,638	BOYAmt
EOY	$2,832,538	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,811,381	BOYAmt
EOY	$31,581,388	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,882,531	BOYAmt
EOY	$1,881,847	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,713,332	BOYAmt
EOY	$18,160,191	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$376,739	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,595,863	BOYAmt
EOY	$20,418,777	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,215,518	BOYAmt
EOY	$11,162,611	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,215,518	BOYAmt
EOY	$11,162,611	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,811,381	BOYAmt
EOY	$31,581,388	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,947,093	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,245,200	OtherCostOrOtherBasisAmt
Book Value	$1,245,200	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,908,695	OtherCostOrOtherBasisAmt
Depreciation	$3,860,371	DepreciationAmt
Book Value	$14,048,324	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$519,288	OtherCostOrOtherBasisAmt
Depreciation	$457,146	DepreciationAmt
Book Value	$62,142	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$62,169	OtherCostOrOtherBasisAmt
Depreciation	$4,787	DepreciationAmt
Book Value	$57,382	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$15,413,048	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
CASH - RESTRICTED FOR DEBT SERVICE	$1,689,288
CASH - RESTRICTED FOR PROPERTY REPAIRS AND REPLACEMENT	$370,467
CASH - RESTRICTED FOR BOND INTEREST	$396,044
RIGHT OF USE ASSET	$376,739

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,832,538	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT OF USE LIABILITY	Desc
Amt	$376,739	Amt

Field	Value	IRS element (for citing)
Total Liability	$376,739	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$31,941,021	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$31,941,021	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$31,941,021	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$26,993,928	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$26,993,928	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$26,993,928	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	NWILCS HAS RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING THAT IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAXEXEMPT ORGANIZATION; HOWEVER, NWILCS WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE NWILCS TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. NWILCS HAS EXAMINED THIS ISSUE AND HAS DETERMINED THAT THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE U.S. FEDERAL AND STATE INCOME TAX RETURNS OF NWILCS ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE SCHOOL IS A PUBLIC SCHOOL ESTABLISHED UNDER THE CHARTER SCHOOL LAW WHICH PROHIBITS DISCRIMINATION ON THE BASIS OF DISABILITY, RACE, CREED, COLOR, GENDER, NETIONAL ORIGIN, RELIGION, ANCESTRY, OR NEED FOR SPECIAL EDUCATION SERVICES. THIS STATEMENT IS PUBLISHED WITHIN THE APPLICATION PACKAGE AND OTHER INTERNAL DOCUMENTS.
SCHEDULE E, PART I, LINE 6	AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES TUITION FUNDING FROM THE STATE OF INDIANA AS WELL AS FUNDING UNDER FEDERAL GRANT PROGRAMS ADMINISTERED BY THE INDIANA DEPARTMENT OF EDUCATION.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	INDIANA FINANCE AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	351602316	BondIssuerEIN
CUSIP	000000000	CUSIPNum
Bond Issued	2016-12-21	BondIssuedDt
Issue Price	$20,250,947	IssuePriceAmt
Purpose	REFUND PRIOR DEBT ISSUED ON 08/28/2013 AND ACQUIRE FACILITIES	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$1,591,668	RetiredAmt
Total Proceeds	$20,250,947	TotalProceedsAmt
In Reserve Fund	$1,513,125	InReserveFundAmt
Refunding Escrow	$18,347,196	RefundingEscrowAmt
Issuance Costs From Proceeds	$390,625	IssuanceCostsFromProceedsAmt
Substantial Completion	2016	SubstantialCompletionYr
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (1)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA, INC HAS CONTRACTED WITH LIGHTHOUSE ACADEMIES, INC TO PROVIDE MANAGEMENT SERVICES FOR EACH OF ITS SCHOOLS. UNDER THE AGREEMENT, LIGHTHOUSE ACADEMIES, INC IS RESPONSIBLE FOR ALL EDUCATIONAL, MANAGERIAL, LEGAL, AND FINANCIAL SERVICES.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF THE 990 IS PROVIDED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	EACH MEMBER OF THE BOARD IS REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS AT THE ANNUAL MEETING. THIS INFORMATION IS DOCUMENTED BY COMPLETION OF A CONFLICT OF INTEREST DISCLOSURE FORM. AT THE ANNUAL MEETING, FORMS ARE REVIEWED AND UPDATED (WHEN NECESSARY) BY THE DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR'S SALARY AND BONUS IS DETERMINED USING COMPARATIVE DATA FROM SURROUNDING DISTRICTS. IT IS VOTED ON USING THE CRITERIA SET BY THE NORTHWEST INDIANA LIGHTHOUSE BOARD OF DIRECTORS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
FORM 990, PART VI, SECTION C, LINE 19	FINANCIAL AUDITS ARE AVAILABLE ON OUR SCHOOL WEBSITE. ALL OTHER DOCUMENTATION IS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 57,106. MANAGEMENT AND GENERAL EXPENSES 7,948. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,054.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION'S OVERSIGHT PROCESS AND SELECTION PROCESS DID NOT CHANGE DURING THE CURRENT YEAR.