CHOICE FOUNDATION A NON-PROFIT CORPORATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHOICE FOUNDATION A NON-PROFIT CORPORATION (EIN 20-2024597)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201521359349300442
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T09:35:28-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721088864 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAPORTE APAC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 VETERANS MEMORIAL BLVD SUITE | AddressLine1 |
| Address Line2 | 600 | AddressLine2 |
| City | METAIRIE | City |
| State | LA | State |
| ZIP Code | 700054958 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202024597 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHOICE FOUNDATION A NON-PROFIT CORP | BusinessNameLine1 |
| Business Name Line2 | D/B/A LAFAYETTE ACADEMY CHARTER SCHOOL | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHOI | BusinessNameControlTxt |
| Phone | 5048618370 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 COMMON STREET SUITE 2950 | AddressLine1 |
| City | NEW ORLEANS | City |
| State | LA | State |
| ZIP Code | 70112 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES SWANSON | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 5048618370 | PhoneNum |
| Signature | 2015-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY E WALTERS CPA CCIFP | PreparerPersonNm |
| PTIN | P01078383 | PTIN |
| Phone | 5048355522 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAFAYETTE ACADEMY CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES SWANSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1010 COMMON STREET SUITE 2950 | AddressLine1 |
| City | NEW ORLEANS | City |
| State | LA | State |
| ZIP Code | 70112 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,492,191 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAFAYETTEACADEMYNO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | PREPARE STUDENTS FOR SUCCESS IN A COLLEGE PREPARATORY HIGH SCHOOL IN AN ATMOSPHERE THAT CHALLENGES AND SUPPORTS EACH STUDENT TO ACHIEVE HIS OR HER HIGHEST POTENTIAL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 403 | TotalEmployeeCnt |
| Total Volunteers | 153 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $19,610,420 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,318,801 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $956 | PYInvestmentIncomeAmt |
| CY Investment Income | $226 | CYInvestmentIncomeAmt |
| PY Other Revenue | $174,726 | PYOtherRevenueAmt |
| CY Other Revenue | $173,164 | CYOtherRevenueAmt |
| PY Total Revenue | $19,786,102 | PYTotalRevenueAmt |
| CY Total Revenue | $25,492,191 | 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 | $14,472,804 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,279,641 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,639,780 | PYOtherExpensesAmt |
| CY Other Expenses | $6,855,694 | CYOtherExpensesAmt |
| PY Total Expenses | $20,112,584 | PYTotalExpensesAmt |
| CY Total Expenses | $23,135,335 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$326,482 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,356,856 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,620,960 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,468,639 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,435,393 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,926,216 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,185,567 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,542,423 | NetAssetsOrFundBalancesEOYAmt |
| Mission | EDUCATIONAL INSTITUTION ORGANIZED TO INFORM AND EDUCATE CITIZENS OF LOUISIANA ON HOW SCHOOL CHOICE INITIATIVES CAN IMPROVE PRIMARY EDUCATION IN LOUISIANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,040,481 | ExpenseAmt |
| Desc | LAFAYETTE ACADEMY CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL AT 2727 SOUTH CARROLLTON AVENUE IN NEW ORLEANS. IT HAS APPROXIMATELY 780 STUDENTS IN PRE-KINDERGARTEN THROUGH 8TH GRADE. EACH STUDENT AT LAFAYETTE IS PROVIDED WITH A SCHOOL PROGRAM ENRICHED BY FINE ARTS, TECHNOLOGY AND ATHLETICS. THE OVERALL STUDENT TO TEACHER RATIO IS 9 TO 1. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,556,012 | ExpenseAmt |
| Desc | THE ESPERANZA CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL LOCATED AT 4407 SOUTH CARROLLTON AVENUE IN NEW ORLEANS. IT HAS APPROXIMATELY 350 STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE. EACH STUDENT IS PROVIDED WITH A SCHOOL PROGRAM ENRICHED BY FINE ARTS, TECHNOLOGY AND ATHLETICS. THE OVERALL STUDENT TO TEACHER RATIO IS 9 TO 1. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,540,023 | ExpenseAmt |
| Desc | MCDONOUGH 42 CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL LOCATED AT 300 ALMONASTER IN NEW ORLEANS. IT HAS APPROXIMATELY 480 STUDENTS IN PRE-KINDERGARTEN THROUGH 8TH GRADE. EACH STUDENT IS PROVIDED WITH A SCHOOL PROGRAM ENRICHED BY FINE ARTS, TECHNOLOGY AND ATHLETICS. THE OVERALL STUDENT TO TEACHER RATIO IS 9 TO 1. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $21,136,516 | 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 | 0 | 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 | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 403 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | 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 | JAMES FULTON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5048618370 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2727 S CARROLLTON AVENUE | AddressLine1 |
| City | NEW ORLEANS | City |
| State | LA | State |
| ZIP Code | 70118 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DON BEERY | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT EVANS | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ASHER FRIEND | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM GOLIWAS | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WENDY LODRIG | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA SILLARS | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY CARTER | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ALYSSON MILLS | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| PIERRE CONNER III | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN KANE | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGO PHELPS | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DEWANDA YOUNG-HILL | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| KATE WERNER | |||||||
| GENERAL MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MONICA BOUDOUIN | |||||||
| HEAD OF SCHOOL (LAF) | 40.00 | Yes (X) | $125,836 | $0 | $8,397 | ||
| ANNA FAYE CAMINTA | |||||||
| HEAD OF SCHOOL (MC42) | 40.00 | Yes (X) | $58,031 | $0 | $10,008 | ||
| JAMES HUGER | |||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| HANS JONASSEN | |||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JAMES SWANSON | |||||||
| VICE-PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JAMES FULTON | |||||||
| COO | 40.00 | $103,963 | $0 | $9,250 | Yes (X) | ||
| CHARLES MICKEY LANDRY | |||||||
| EXECUTIVE DIRECTOR | 40.00 | $238,743 | $0 | $15,350 | Yes (X) | ||
| SUSAN JURKUNAS | |||||||
| ACCOUNTABILITY DIRECTOR | 40.00 | $128,940 | $0 | $10,975 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $655,513 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $53,980 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| PO BOX 536922 | ATLANTA | GA | 30353 | FOOD SERVICES | $1,014,411 |
| BLUE DIAMOND TOURS | |||||
| PO BOX 791741 | NEW ORLEANS | LA | 70119 | STUDENT TRANSPORTATION SERVICES | $814,325 |
| F WELLS TRANSPORTATION | |||||
| 18 WEST 24TH ST | KENNER | LA | 70062 | STUDENT TRANSPORTATION SERVICES | $424,655 |
| DIOCESE OF THE EPISCOPAL CHURCH | |||||
| PO BOX 5026 | BATON ROUGE | LA | 708215026 | BUILDING LEASE PAYMENTS | $180,000 |
| LABOR READY | |||||
| PO BOX 676412 | DALLAS | TX | 752676412 | TEMPORARY LABORERS | $175,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $25,019,025 | GovernmentGrantsAmt |
| All Other Contributions | $299,776 | AllOtherContributionsAmt |
| Total Contributions | $25,318,801 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $226 | TotalRevenueColumnAmt |
| Exclusion | $226 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 533110 | BusinessCd |
| Total Revenue Column | $173,164 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $173,164 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $173,164 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,492,191 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $173,164 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $226 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $741,605 | TotalAmt |
| Program Services | $741,605 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,766,300 | TotalAmt |
| Program Services | $11,785,859 | ProgramServicesAmt |
| Management And General | $980,441 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,381 | TotalAmt |
| Program Services | $522,818 | ProgramServicesAmt |
| Management And General | $39,563 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,188,637 | TotalAmt |
| Program Services | $986,171 | ProgramServicesAmt |
| Management And General | $202,466 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,020,718 | TotalAmt |
| Program Services | $946,941 | ProgramServicesAmt |
| Management And General | $73,777 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,015,717 | TotalAmt |
| Program Services | $1,015,717 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68 | TotalAmt |
| Management And General | $68 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,807 | TotalAmt |
| Management And General | $38,807 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,971,401 | TotalAmt |
| Program Services | $1,887,617 | ProgramServicesAmt |
| Management And General | $83,784 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,244 | TotalAmt |
| Program Services | $12,995 | ProgramServicesAmt |
| Management And General | $16,249 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $383,433 | TotalAmt |
| Program Services | $109,972 | ProgramServicesAmt |
| Management And General | $273,461 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,180 | TotalAmt |
| Program Services | $37,732 | ProgramServicesAmt |
| Management And General | $31,448 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,243 | TotalAmt |
| Program Services | $4,525 | ProgramServicesAmt |
| Management And General | $5,718 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,784 | TotalAmt |
| Management And General | $33,784 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,154 | TotalAmt |
| Program Services | $368,154 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,157 | TotalAmt |
| Program Services | $232,936 | ProgramServicesAmt |
| Management And General | $53,221 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| SCHOOL SUPPLIES | $892,615 | $892,615 |
| UTILITIES | $355,360 | $355,360 |
| STUDENT ACTIVITIES | $207,003 | $207,003 |
| PROFESSIONAL DEVELOPMEN | $133,384 | $133,384 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,061,144 | TotalAmt |
| Program Services | $895,112 | ProgramServicesAmt |
| Management And General | $166,032 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,135,335 | TotalAmt |
| Program Services | $21,136,516 | ProgramServicesAmt |
| Management And General | $1,998,819 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,625,100 | BOYAmt |
| EOY | $1,918,564 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $980,749 | BOYAmt |
| EOY | $1,906,054 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,067 | BOYAmt |
| EOY | $49,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,247,007 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,652,438 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $976,044 | BOYAmt |
| EOY | $1,594,569 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,620,960 | BOYAmt |
| EOY | $5,468,639 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,121,162 | BOYAmt |
| EOY | $1,926,216 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,217 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,435,393 | BOYAmt |
| EOY | $1,926,216 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,185,567 | BOYAmt |
| EOY | $3,542,423 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,185,567 | BOYAmt |
| EOY | $3,542,423 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,620,960 | BOYAmt |
| EOY | $5,468,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,356,856 | 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,858,700 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,155,662 | DepreciationAmt |
| Book Value | $703,038 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,388,307 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,496,776 | DepreciationAmt |
| Book Value | $891,531 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,594,569 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,492,191 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,492,191 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,492,191 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,135,335 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,135,335 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,135,335 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION'S 2010, 2011, AND 2012 TAX RETURNS WERE FILED APPROPRIATELY. AS OF DECEMBER 17, 2014, THE FOUNDATION HAD NOT FILED ITS 2013 TAX RETURN. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. THE FOUNDATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FOUNDATION'S OPEN AUDIT PERIODS ARE 2010 THROUGH 2012. MANAGEMENT HAS EVALUATED THE FOUNDATION'S TAX POSITION AND CONCLUDED THAT THE FOUNDATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. | 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 | LAFAYETTE ACADEMY, ESPERANZA SCHOOL AND MCDONOUGH 42 SCHOOL ARE PULIC CHARTER SCHOOLS AND AS SUCH ABIDES BY THE NONDISCRIMINATION POLICY ADOPTED BY THE LOUISIANA DEPARTMENT OF EDUCATION BY PUBLICIZING ITS RACIALLY NONDISCRIMINATORY POLICY DURING THE REGISTRATION PERIOD THROUGH PRINT AND RADIO ADVERTISEMENTS TO MAKE THE POLICY KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY. |
| SCHEDULE E, PART I, LINE 6 | THE UNITED STATES DEPARTMENT OF EDUCATION AWARDED A GRANT TO LOUISIANA DEPARTMENT OF EDUCATION, WHICH WAS AWARDED TO THE SCHOOL AS A SUBRECIPIENT, TO HELP ENSURE THAT ALL CHILDREN MEET CHALLENGING STATE ACADEMIC STANDARDS, TO SUPPORT THE PLANNING, DEVELOPMENT AND INITIAL IMPLEMENTATION OF CHARTER SCHOOL, TO ASSIST IN PROVIDING FREE APPROPRIATE PUBLIC EDUCATION TO ALL CHILDREN WITH DISABILITIES AND TO INCREASE STUDENT ACADEMIC ACHIEVEMENT THROUGH STRATEGIES SUCH AS IMPROVING TEACHER AND PRINCIPAL QUALITY AND INCREASING THE NUMBER OF HIGHLY QUALIFIED TEACHERS, PRINCIPALS, AND ASSISTANT PRINCIPALS. THE UNITED STATES DEPARTMENT OF AGRICULTURE AWARDED A GRANT UNDER THE NATIONAL SCHOOL LUNCH PROGRAM. THE STATE OF LOUISIANA PROVIDES FUNDING WHICH IS DETERMINED ON AN ANNUAL BASIS BASED ON THE NUMBER OF PUPILS ENROLLED IN THE SCHOOL AS OF OCTOBER 1ST. THIS STATE FUNDED, PER PUPIL ALLOCATION, IS BASED ON THE MOST RECENTLY APPROVED MINIMUM FOUNDATION PROGRAM FORMULA RESOLUTION. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES MICKEY LANDRY | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $238,743 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $10,875 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $4,475 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $254,093 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE TAX PREPARERS PROVIDE A DRAFT COPY OF THE FORM 990 TO THE BUSINESS MANAGER TO PRESENT TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. AFTER APPROVAL, THE TREASURER SIGNS THE RETURN AND ALLOWS THE TAX PREPARERS TO RELEASE IT TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, THE BUSINESS MANAGER REQUESTS THAT OFFICERS, DIRECTORS, AND OTHER KEY EMPLOYEES DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE HIRED EDUCATIONAL DIRECTIONS, INC., A NATIONAL EXECUTIVE SEARCH AND SCHOOL CONSULTING FIRM, TO DETERMINE THE PRINCIPAL'S ORIGINAL SALARY. THIS COMMITTEE ALSO EVALUATED COMPARABLE DATA IN THEIR PROCESS OF DETERMINING AND APPROVING THE PRINCIPAL'S COMPENSATION, WHICH WAS THEN APPROVED BY THE BOARD. THE OTHER TOP MANAGEMENT SALARIES WERE DETERMINED BY THE PRINCIPAL USING COMPARABLE DATA FROM THE RECOVERY SCHOOL DISTRICT, AND THESE SALARIES WERE APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 2C - | THE OVERSIGHT PROCESS OF THE AUDIT COMMITTEE HAS NOT CHANGED FROM THE PRIOR YEAR. |
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