BETA

LEMAN CLASSICAL SCHOOL: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LEMAN CLASSICAL SCHOOL (EIN 81-1263925)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-01-18
IRS object ID
202300189349301010
Schema version
2021v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-01-18T11:53:38-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN300514455PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Hoelting & Company IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line131 East Platte Avenue Suite 300AddressLine1Txt
CityColorado SpringsCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80903ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN811263925EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Leman Classical SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEMABusinessNameControlTxt
Phone7207671600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119560 Stroh RdAddressLine1Txt
CityParkerCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80134ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVictoria HostinPersonNm
Person TitleOfficerPersonTitleTxt
Phone5204991847PhoneNum
Signature2023-01-11SignatureDt
Discuss With Paid Preparer0DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstVictoriaPersonFirstNm
Person LastHostinPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonThomas G SistarePreparerPersonNm
PTINP00356968PTIN
Phone7196301091PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVictoria HostinPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line119560 Stroh RdAddressLine1Txt
CityParkerCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80134ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,462,353GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.lemanacademy.com/parkerWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionSee Schedule OActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee101TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$893,732PYContributionsGrantsAmt
CY Contributions Grants$406,393CYContributionsGrantsAmt
PY Program Service Revenue$7,768,801PYProgramServiceRevenueAmt
CY Program Service Revenue$9,994,552CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$10,721PYOtherRevenueAmt
CY Other Revenue$61,408CYOtherRevenueAmt
PY Total Revenue$8,673,254PYTotalRevenueAmt
CY Total Revenue$10,462,353CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,650,348PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,581,612CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,890,109PYOtherExpensesAmt
CY Other Expenses$4,721,369CYOtherExpensesAmt
PY Total Expenses$8,540,457PYTotalExpensesAmt
CY Total Expenses$9,302,981CYTotalExpensesAmt
PY Revenues Less Expenses$132,797PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,159,372CYRevenuesLessExpensesAmt
Total Assets BOY$8,790,434TotalAssetsBOYAmt
Total Assets EOY$8,638,228TotalAssetsEOYAmt
Total Liabilities BOY$9,342,523TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,030,945TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$552,089NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$607,283NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSee Schedule OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,360,864ExpenseAmt
Revenue$10,055,960RevenueAmt
DescOrganized and operated exclusively for educational purposes.Desc
Total Program Service Expenses$7,360,864TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee101EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Leman Classical SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7207671600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11950 Stroh RdAddressLine1Txt
CityParkerCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80134ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Victoria Hostin
Officer10.001.00Yes (X)Yes (X)$0$0$0
Greg Pritchard
Officer1.00Yes (X)Yes (X)$0$0$0
Patrice Batchelor
Officer1.00Yes (X)Yes (X)$0$0$0
Barry Arrington
Officer1.00Yes (X)Yes (X)$0$0$0
Stacey Thomas
Officer1.00Yes (X)Yes (X)$0$0$0
Jason Edwards
Principal40.00Yes (X)$100,821$0$21,603
FieldValueIRS element (for citing)
Total Reportable Comp From Org$100,821TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$21,603TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Faustus Management Company LLC
33000 E Sunrise DriveTucsonAZ85718Management Services$935,559
Vanguard
PO Box 1368BoutifulUT84011Cleaning Contract$192,277
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$406,393GovernmentGrantsAmt
Total Contributions$406,393TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Per Pupil Revenue611110$8,566,902$8,566,902
Mill Levy Override611110$1,202,145$1,202,145
Other Program Services611110$225,505$225,505
FieldValueIRS element (for citing)
Total Program Service Revenue$9,994,552TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneous RevenueDesc
Business611110BusinessCd
Total Revenue Column$61,408TotalRevenueColumnAmt
Related Or Exempt Func Income$61,408RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$61,408OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,462,353TotalRevenueColumnAmt
Related Or Exempt Func Income$10,055,960RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$128,036TotalAmt
Program Services$96,027ProgramServicesAmt
Management And General$32,009ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,254,580TotalAmt
Program Services$2,766,393ProgramServicesAmt
Management And General$488,187ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$996,729TotalAmt
Program Services$843,447ProgramServicesAmt
Management And General$153,282ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$148,537TotalAmt
Program Services$125,694ProgramServicesAmt
Management And General$22,843ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$53,730TotalAmt
Program Services$45,467ProgramServicesAmt
Management And General$8,263ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,626TotalAmt
Management And General$7,626ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$34,101TotalAmt
Management And General$34,101ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,575,373TotalAmt
Program Services$795,225ProgramServicesAmt
Management And General$780,148ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,451TotalAmt
Program Services$4,633ProgramServicesAmt
Management And General$818ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32,048TotalAmt
Program Services$27,241ProgramServicesAmt
Management And General$4,807ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$56,662TotalAmt
Program Services$48,163ProgramServicesAmt
Management And General$8,499ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,972,437TotalAmt
Program Services$1,676,571ProgramServicesAmt
Management And General$295,866ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,278TotalAmt
Program Services$1,936ProgramServicesAmt
Management And General$342ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,042TotalAmt
Program Services$5,136ProgramServicesAmt
Management And General$906ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$158,294TotalAmt
Program Services$134,550ProgramServicesAmt
Management And General$23,744ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Instructional Supplies$318,348$318,348
Educational Services$211,482$179,760$31,722
Maintenance$180,059$153,050$27,009
Purchased Services$146,306$124,361$21,945

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$14,862TotalAmt
Program Services$14,862ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,302,981TotalAmt
Program Services$7,360,864ProgramServicesAmt
Management And General$1,942,117ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,848,922BOYAmt
EOY$5,483,678EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$34,782BOYAmt
EOY$86,485EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$43,921LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,084LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$37,879BOYAmt
EOY$31,837EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,868,851BOYAmt
EOY$3,036,228EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,790,434BOYAmt
EOY$8,638,228EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$264,360BOYAmt
EOY$354,279EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,078,163BOYAmt
EOY$7,676,666EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,342,523BOYAmt
EOY$8,030,945EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$801,289BOYAmt
EOY$292,283EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$249,200BOYAmt
EOY$315,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$552,089BOYAmt
EOY$607,283EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,790,434BOYAmt
EOY$8,638,228EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,159,372ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,179OtherCostOrOtherBasisAmt
Depreciation$3,788DepreciationAmt
Book Value$19,391BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,742OtherCostOrOtherBasisAmt
Depreciation$8,296DepreciationAmt
Book Value$12,446BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$31,837TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDeferred Outflows of ResourcesDesc
Book Value$3,036,228BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,036,228TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Net Pension Liabilities$5,325,689
Deferred Inflows of Resources$2,093,319
Net OPEB Liability$257,658
FieldValueIRS element (for citing)
Total Liability$7,676,666TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$12,119,141TotalRevEtcAuditedFinclStmtAmt
Other Revenue$1,656,788OtherRevenueAmt
Revenue Not Reported$1,656,788RevenueNotReportedAmt
Revenue Subtotal$10,462,353RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,462,353TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,764,527TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$2,461,546OtherExpensesIncludedAmt
Expenses Not Reported$2,461,546ExpensesNotReportedAmt
Expenses Subtotal$9,302,981ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,302,981TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part XI, Line 2d - Other Adjustments:Building Corporation - Rental Revenue 1,656,788.
Part XII, Line 2d - Other Adjustments:Building Corporation - Depreciation Expense 712,675. Building Corporation - Interest Expense 1,656,538. Building Corporation - Loss on Investments 112,349. Building Corporation - Amortization of Premium -20,016.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule E, Part I, Line 6FormAndLineReferenceDesc
ExplanationPer pupil funding and federal grant funding is recived through the Colorado Department of Education.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part I, Line 1:Leman Academy of Excellence's mission is to offer a rigorous, Classical Education based on the traditions of Western culture where all disciplines are interrelated allowing scholars the ability to think independently and critically. We purpose to partner with supportive parents, pursue excellence, provide a safe and challenging environment, and instill morals and values in order to produce tomorrow's leaders today.
Form 990, Part III, Line 1:Leman Academy of Excellence's mission is to offer a rigorous, Classical Education based on the traditions of Western culture where all disciplines are interrelated allowing scholars the ability to think independently and critically. We purpose to partner with supportive parents, pursue excellence, provide a safe and challenging environment, and instill morals and values in order to produce tomorrow's leaders today.
Form 990, Part VI, Section B, line 11bThe School provides form 990 to its board members for review and approval prior to submission.
Form 990, Part VI, Section C, line 18Documents are made available upon request.
Form 990, Part VI, Section C, line 19The School can be contacted directly for all documents pertaining to governance.
Form 990, Part IX, line 11gConsulting: Program service expenses 0. Management and general expenses 612,877. Fundraising expenses 0. Total expenses 612,877. Dues and Fees: Program service expenses 0. Management and general expenses 20,369. Fundraising expenses 0. Total expenses 20,369. Credit Card Merchant Fees: Program service expenses 0. Management and general expenses 6,568. Fundraising expenses 0. Total expenses 6,568. Contractor: Program service expenses 795,225. Management and general expenses 140,334. Fundraising expenses 0. Total expenses 935,559.
Form 990, Part XII, Line 2c:The finance committee oversees audit services and seletion of independent auditors. This has not changed from the prior year.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1The Leman Academy of ExcellenceBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line119560 Stroh RdAddressLine1Txt
CityParkerCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80134ZIPCd
FieldValueIRS element (for citing)
EIN812252290EIN
Primary ActivitiesSchool building and landPrimaryActivitiesTxt
Legal Domicile StateCOLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusLine 12b, IIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Leman Classical SchoolBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1The Leman Academy of ExcellenceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$1,656,788InvolvedAmt
Method Of Amount DeterminationFair Market ValueMethodOfAmountDeterminationTxt

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