2024-07-30T17:50:11-04:00 2023-12-31 721462261 JAMES LAMBERT RIGGS & ASSOCIATES INC 401 E THOMAS ST HAMMOND LA 704013319 990 2023-01-01 720897907 LIGHTHOUSE RANCH FOR BOYS INC LIGH 9858786560 PO BOX 238 LORANGER LA 70446 DANIEL V SMITH CEO 9858786560 2024-07-31 true B JACOB STEIB CPA P01887637 9853456262 2024-07-29 2023 2024-08-08 14:25:15Z DANIEL V SMITH PO BOX 238 LORANGER LA 70446 2377209 false X WWW.LIGHTHOUSERANCH.COM X 1979 LA TO PROVIDE A STRUCTURED & FAMILY-ORIENTED ENVIRONMENT TO TROUBLED BOYS BETWEEN THE AGES OF 12 25 23 42 0 968935 978171 1129460 1319332 3298 44732 389905 18492 2491598 2360727 0 0 1068751 1376673 0 263860 934967 1315430 2003718 2692103 487880 -331376 1678485 2149325 644251 1173240 1034234 976085 TO HEAL THE BROKEN LIVES OF YOUNG MEN THROUGH THERAPUTIC GUIDANCE METHODS AND A MINISTRY OF LOVE AND GARING. false false 1779420 1319332 HEALING THE BROKEN LIVES OF YOUNG MEN WHOSE LIVES SOMEHOW TURNED DOWN THE WRONG PATH, MADE WRONG CHOICES AND NEED ANOTHER CHANCE IN LIFE THORUGH THERAPEUTIC GUIDANCE METHODS AND A MINISTRY OF LOVE AND CARING. 1779420 true true false false false false false false false true true false false true true true false false false false false false false false false false false false false false false false false false false true true false false false false false false false false false false true 14 0 true 42 true false false false false false false false false false false false false false false X 25 23 true false false false false false false true true false false true true true false false true false false false X THE ORGANIZATION 9858786560 PO BOX 238 LORANGER LA 70446 JONATHAN SMITH PRESIDENT 40.00 X X 103000 0 17806 DANIEL V SMITH CEO 40.00 40.00 X X 89000 0 9123 KAYLA C SANDERS SECRETARY 40.00 X X 60000 0 12462 REV BILLY TRUSLEY JR CHAIRMAN 1.00 X X 0 0 0 MARK MAJORS MEMBER 1.00 X 0 0 0 REV GREG BYERS MEMBER 1.00 X 0 0 0 LINDA GLEASON MEMBER 1.00 X 0 0 0 DAVID OZUNA MEMBER 1.00 X 0 0 0 DIANE GREEN MEMBER 1.00 X 0 0 0 JERRY ANN GUIDROZ MEMBER 1.00 X 0 0 0 BRANDON STROUD MEMBER 1.00 X 0 0 0 BARBARA JOHNSON MEMBER 1.00 X 0 0 0 REV RICK MARICELLI MEMBER 1.00 X 0 0 0 JEFF STORY MEMBER 1.00 X 0 0 0 JOANN THORNTON MEMBER 1.00 X 0 0 0 DAVID S TIMOLL MEMBER 1.00 X 0 0 0 REV DERALD WEBER MEMBER 1.00 X 0 0 0 KAREN WEBER MEMBER 1.00 X 0 0 0 JIMBO YOCOM MEMBER 1.00 X 0 0 0 BILLY JOHNSON MEMBER 1.00 X 0 0 0 RYAN ALLMON MEMBER 1.00 X 0 0 0 ANTHONY BUTLER MEMBER 1.00 X 0 0 0 DJ HILL MEMBER 1.00 X 0 0 0 252000 39391 1 false false false 978171 978171 RESIDENT TUITION 611600 1319332 1319332 1319332 2214 2214 59000 16482 42518 42518 42518 OTHER 524298 18492 18492 18492 2360727 1340038 42518 291392 203820 43786 43786 811996 540843 204435 66718 13419 10064 3355 172958 155973 6715 10270 86908 56990 21727 8191 158380 108828 39604 9948 217588 43526 174062 44717 44717 100411 75308 25103 82551 20638 61913 18317 18317 35615 26711 8904 82247 61685 20562 152650 137385 15265 UTILITIES 151417 113563 37854 SUPPLIES 106853 80140 26713 AUTOMOBILE EXPENSE 86455 65717 20738 FOOD SERVICES 78229 78229 2692103 1779420 648823 263860 506289 751766 349359 124536 10481 1783977 1060316 683919 723661 12700 14914 6619 115737 527829 1678485 2149325 3716 45506 599796 1076376 40739 51358 644251 1173240 X 1034234 976085 1034234 976085 1678485 2149325 -331376 273227 X true X false false false X 649450 725438 1388479 968935 978171 4710473 764185 851540 862951 1129460 1340038 4948174 1413635 1576978 2251430 2098395 2318209 9658647 11000 11000 113399 132840 609485 258913 322695 1437332 124399 132840 609485 258913 322695 1448332 8210315 1413635 1576978 2251430 2098395 2318209 9658647 0.85000 0.86790 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12700 2214 14914 12700 12700 false false 130000 130000 999313 730482 268831 125434 45575 79859 516045 271074 244971 13185 13185 723661 CONSTRUCTION IN PROGRESS 454277 RIGHT OF USE ASSETS 73552 527829 LEASE OBLIGATIONS 51358 51358 X SCHEDULE D, PAGE 3, PART X PART X, LINE 2: THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6)OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF 509(A) OF THE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLIAMED OR EXPECTED TO BE CLAIMED IN A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL AND STATE JURISDICTIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. JONATHAN D SMITH SON EMPLOYMENT false DANIEL V SMITH FATHER EMPLOYMENT false SCHEDULE L, PART V (A) NAME OF PERSON: JONATHAN D. SMITH (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: SON OF DANIEL V. SMITH (C) AMOUNT OF TRANSACTION (D) (D) DESCRIPTION OF TRANSACTION: EMPLOYMENT (E) SHARING OF ORGANIZATION REVENUES? NO (A) NAME OF PERSON: DANIEL V. SMITH (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FATHER OF JONATHAN D. SMITH (C) AMOUNT OF TRANSACTION (D) (D) DESCRIPTION OF TRANSACTION: EMPLOYMENT (E) SHARING OF ORGANIZATION REVENUES? NO FORM 990, PAGE 6, PART VI, LINE 2 DANIEL SMITH JONATHAN SMITH FATHER AND SON RICK MARICELLI DONNA MARICELLI HUSBAND AND WIFE DERALD WEBER KAREN WEBER HUSBAND AND WIFE FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 WILL BE PRESENTED TO THE PRESIDEND AND EXECUTIVE DIRECTOR BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.