LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA INC (EIN 45-5198386)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-05-15
IRS object ID: 201911359349303386
Schema version: 2017v2.3
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 G
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-05-15T09:59:13-05:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	351356555	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DONOVAN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5151 E US HWY 36	AddressLine1Txt
City	AVON	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46123	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455198386	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LIGHTHOUSE ACADEMIES OF NORTHWEST	BusinessNameLine1Txt
Business Name Line2	INDIANA INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LIGH	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	KAY WARD-MCDUFFIE	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8136165921	PhoneNum
Signature	2019-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	REX E MILLER CPA CGMA	PreparerPersonNm
PTIN	P01081969	PTIN
Phone	3177456411	PhoneNum
Preparation	2019-05-13	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	97.78.71.106	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-05-13	IPDt
IP Tm	09:45:16	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	C61F94137DE43BD871D359902D4E9BBF24EE65CE	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KAY WARD-MCDUFFIE	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	$21,970,706	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	LIGHTHOUSE-ACADEMIES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA, INC (LANI) WAS CREATED TO ESTABLISH NEW PUBLIC CHARTER SCHOOL CHOICES FOR STUDENTS AND THEIR PARENTS. ITS PURPOSE IS TO FORM, MANAGE, OVERSEE, SUPPORT, AND OTHERWISE ENCOURAGE THE CONTINUATION OF PUBLIC CHARTER SCHOOLS WITHIN INDIANA. LANI SCHOOLS ARE MANAGED BY LIGHTHOUSE ACADEMIES, INC, A NATIONAL NON-PROFIT CHARTER SCHOOL MANAGEMENT ORGANIZATION CREATING NEW, HIGH QUALITY, PUBLIC SCHOOL CHOICES FOR FAMILIES. LIGHTHOUSE ACADEMIES, INC OPERATES UNDER THE FOLLOWING PREMISE: "WE PREPARE OUR SCHOLARS FOR COLLEGE GRADUATION THROUGH A RIGOROUS ARTS-INFUSED PROGRAM. ALL SCHOLARS WILL ACHIEVE AT HIGH LEVELS, WORKING IN A NURTURING, COLLABORATIVE LEARNING ENVIRONMENT WHERE THE KNOWLEDGE, SKILLS, AND VALUES NECESSARY FOR RESPONSIBLE CITIZENSHIP AND LIFE-LONG LEARNING ARE DEVELOPED. THE IMPACT OF OUR COLLECTIVE EFFORTS WILL FUNDAMENTALLY CHANGE PUBLIC EDUCATION."	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	345	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$19,521,531	PYContributionsGrantsAmt
CY Contributions Grants	$21,710,691	CYContributionsGrantsAmt
PY Program Service Revenue	$66,105	PYProgramServiceRevenueAmt
CY Program Service Revenue	$108,550	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$18,892	CYInvestmentIncomeAmt
PY Other Revenue	$105,408	PYOtherRevenueAmt
CY Other Revenue	$103,215	CYOtherRevenueAmt
PY Total Revenue	$19,693,044	PYTotalRevenueAmt
CY Total Revenue	$21,941,348	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	$11,020,675	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$11,578,892	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,495,497	PYOtherExpensesAmt
CY Other Expenses	$9,974,009	CYOtherExpensesAmt
PY Total Expenses	$19,516,172	PYTotalExpensesAmt
CY Total Expenses	$21,552,901	CYTotalExpensesAmt
PY Revenues Less Expenses	$176,872	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$388,447	CYRevenuesLessExpensesAmt
Total Assets BOY	$22,993,160	TotalAssetsBOYAmt
Total Assets EOY	$23,659,141	TotalAssetsEOYAmt
Total Liabilities BOY	$22,039,340	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$22,316,874	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$953,820	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,342,267	NetAssetsOrFundBalancesEOYAmt
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$18,080,661	ExpenseAmt
Revenue	$167,244	RevenueAmt
Desc	THE ORGANIZATION OPERATES TWO PUBLIC CHARTER SCHOOLS IN NORTHWEST INDIANA. THE SCHOOLS PROVIDED EDUCATIONAL INSTRUCTION TO OVER 2,000 STUDENTS IN GRADES KINDERGARTEN THROUGH TWELVE DURING THE 2017-2018 SCHOOL YEAR.	Desc
Total Program Service Expenses	$18,080,661	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	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	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	345	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	0	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARY BETH ROUSSEAU	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8136165919	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	29140 CHAPEL PARK DRIVE BUILDING	AddressLine1Txt
City	WESLEY CHAPEL	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33543	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
NIKIA LUCAS
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KAY WARD-MCDUFFIE
PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
RITA DANIELS
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
YVETTE IRONS-JOHNSON
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
AMINA PAYNE
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
LASHAWN HEARD
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
NAKEA BARKSDALE
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)

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

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
LIGHTHOUSE ACADEMIES INC
29140 CHAPEL PARK DRIVE BUILDING 5	WESLEY CHAPEL	FL	33543	MANAGEMENT SERVICES	$2,946,521
ILLINOIS CENTRAL
78 NORTH CHICAGO STREET 2ND FLOOR	JOLIET	IL	60532	STUDENT TRANSPORTATION	$1,138,366
CERES FOOD GROUP INC
5343 WEST ROSCO STREET	CHICAGO	IL	60641	STUDENT NUTRITION	$980,716
BALL STATE UNIVERSITY
OFFICE OF BURSAR	MUNCIE	IN	47306	AUTHORIZER FEE	$258,694

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Government Grants	$21,710,691	GovernmentGrantsAmt
Total Contributions	$21,710,691	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	STUDENT FEES	Desc
Business	611710	BusinessCd
Total Revenue Column	$108,550	TotalRevenueColumnAmt
Related Or Exempt Func Income	$108,550	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$108,550	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,892	TotalRevenueColumnAmt
Exclusion	$18,892	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$73,879	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$29,358	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$44,521	TotalRevenueColumnAmt
Exclusion	$44,521	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$58,694	TotalRevenueColumnAmt
Related Or Exempt Func Income	$58,694	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$58,694	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,941,348	TotalRevenueColumnAmt
Related Or Exempt Func Income	$167,244	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$63,413	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$9,364,396	TotalAmt
Program Services	$8,404,447	ProgramServicesAmt
Management And General	$959,949	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$53,762	TotalAmt
Program Services	$45,708	ProgramServicesAmt
Management And General	$8,054	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,462,879	TotalAmt
Program Services	$1,285,985	ProgramServicesAmt
Management And General	$176,894	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$697,855	TotalAmt
Program Services	$626,303	ProgramServicesAmt
Management And General	$71,552	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,583,189	TotalAmt
Management And General	$1,583,189	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,000	TotalAmt
Management And General	$3,000	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,268	TotalAmt
Management And General	$14,268	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$550,413	TotalAmt
Program Services	$390,231	ProgramServicesAmt
Management And General	$160,182	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,817	TotalAmt
Management And General	$3,817	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,392,200	TotalAmt
Program Services	$1,266,478	ProgramServicesAmt
Management And General	$125,722	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$463,597	TotalAmt
Program Services	$463,597	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$822,088	TotalAmt
Program Services	$822,088	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$58,573	TotalAmt
Program Services	$15,351	ProgramServicesAmt
Management And General	$43,222	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,409,637	TotalAmt
Program Services	$1,409,637	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$828,954	TotalAmt
Program Services	$828,954	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$152,738	TotalAmt
Program Services	$152,738	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION	$1,240,874	$1,240,874
FOOD SERVICE	$1,024,003	$1,024,003
SPONSOR FEES	$322,391		$322,391
STAFF DEVELOPMENT	$54,735	$54,735

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,532	TotalAmt
Program Services	$49,532	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,552,901	TotalAmt
Program Services	$18,080,661	ProgramServicesAmt
Management And General	$3,472,240	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,875,838	BOYAmt
EOY	$2,464,089	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$600,265	BOYAmt
EOY	$818,451	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$13,532	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$88,437	BOYAmt
EOY	$36,110	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$20,109,450	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,216,860	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$18,247,289	BOYAmt
EOY	$17,892,590	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$253,438	BOYAmt
EOY	$244,222	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,927,893	BOYAmt
EOY	$2,190,147	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,993,160	BOYAmt
EOY	$23,659,141	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,022,673	BOYAmt
EOY	$2,369,420	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$19,950,000	BOYAmt
EOY	$19,947,454	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$66,667	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$22,039,340	BOYAmt
EOY	$22,316,874	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$953,820	BOYAmt
EOY	$1,342,267	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$953,820	BOYAmt
EOY	$1,342,267	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,993,160	BOYAmt
EOY	$23,659,141	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$388,447	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)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,720,242	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,888,291	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,571,615	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,521,531	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,710,691	CurrentTaxYearAmt
Total	$96,412,370	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$56,672	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$82,700	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$112,486	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$146,670	CurrentTaxYearMinus1YearAmt
Current Tax Year	$167,244	CurrentTaxYearAmt
Total	$565,772	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,776,914	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,970,991	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,684,101	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,668,201	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,877,935	CurrentTaxYearAmt
Total	$96,978,142	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$96,978,142	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$18,892	CurrentTaxYearAmt
Total	$18,892	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year	$18,892	CurrentTaxYearAmt
Total	$18,892	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$66,893	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$40,665	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,086	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$24,843	CurrentTaxYearMinus1YearAmt
Current Tax Year	$44,521	CurrentTaxYearAmt
Total	$182,008	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,843,807	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,011,656	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,689,187	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,693,044	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,941,348	CurrentTaxYearAmt
Total	$97,179,042	TotalAmt

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind

Schedule B IRS990ScheduleB

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	$17,003,434	OtherCostOrOtherBasisAmt
Depreciation	$847,438	DepreciationAmt
Book Value	$16,155,996	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,860,816	OtherCostOrOtherBasisAmt
Depreciation	$1,369,422	DepreciationAmt
Book Value	$491,394	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$17,892,590	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
CASH - RESTRICTED FOR DEBT SERVICE	$1,689,287
CASH - RESTRICTED FOR PROPERTY REPAIRS AND REPLACEMENT	$201,778
CASH - RESTRICTED FOR BOND INTEREST	$299,082

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,190,147	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$21,970,706	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$29,358	OtherRevenueAmt
Revenue Not Reported	$29,358	RevenueNotReportedAmt
Revenue Subtotal	$21,941,348	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$21,941,348	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$21,582,259	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$29,358	OtherExpensesIncludedAmt
Expenses Not Reported	$29,358	ExpensesNotReportedAmt
Expenses Subtotal	$21,552,901	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$21,552,901	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	PROFESSIONAL ACCOUNTING STANDARDS REQUIRE LANWI 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. LANWI HAS EXAMINED THIS ISSUE AND HAS DETERMINED THAT THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDING AFTER 2014 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES OFFSET AGAINST REVENUE
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES OFFSET AGAINST REVENUE

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	POPCORNOPOLIS	Event1Nm
Gross Receipts Event1	$22,569	GrossReceiptsEvent1Amt
Gross Revenue Event1	$22,569	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$11,547	OtherDirectExpensesEvent1Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Total	$22,569	GrossReceiptsTotalAmt
Gross Revenue Total Events	$22,569	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$11,547	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$11,547	DirectExpenseSummaryEventsAmt
Net Income Summary	$11,022	NetIncomeSummaryAmt

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 AQUIRE 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
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
Current Refunding	Yes (1)	CurrentRefundingInd
Advance Refunding	0	AdvanceRefundingInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

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	Yes (1)	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 FORM 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 OF DIRECTORS IS REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS AT THE ANNUAL MEETING. THIS INFORMATION IS DOCUMENTED BY COMPLETION OF A CONFLICT OF INTEREST DISCLOSURE FORM.
FORM 990, PART VI, SECTION B, LINE 15B	COMPENSATION PROCESS FOR TOP OFFICIAL: THE ORGANIZATION IS MANAGED BY LIGHTHOUSE ACADEMIES, INC. AND, AS SUCH, DOES NOT DIRECTLY EMPLOY A CEO, EXECUTIVE DIRECTOR, OR OTHER EXECUTIVE PERSONNEL. COMPENSATION PROCESS FOR OFFICERS: THE PRINCIPALS AT EACH OF THE TWO SCHOOLS OPERATED BY LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA, INC. ARE EVALUATED ANNUALLY BY LIGHTHOUSE ACADEMIES, INC MANAGEMENT. COMPENSATION ADJUSTMENTS ARE APPROVED BY THE BOARD OF DIRECTORS OF LIGHTHOUSE ACADEMIES OF NORTHWEST INDIANA, INC.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION'S OVERSIGHT PROCESS AND SELECTION PROCESS DID NOT CHANGE DURING THE CURRENT YEAR.