CHOICE FOUNDATION A NON-PROFIT CORPORATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CHOICE FOUNDATION A NON-PROFIT CORPORATION (EIN 20-2024597)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201401359349309250
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-15T16:49:58-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721088864 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAPORTE APAC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202024597 | EIN |
Name Name
| 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) |
|---|---|---|
| Name Control | CHOI | NameControl |
| Phone | 5048618370 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | HANS JONASSEN | Name |
| Title | TREASURER | Title |
| Phone | 5048618370 | Phone |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | AMY E WALTERS CPA CCIFP | Name |
| PTIN | P01078383 | PTIN |
| Phone | 5048355522 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAFAYETTE ACADEMY CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | HANS JONASSEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 19786102 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LAFAYETTEACADEMYNO.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | LA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 345 | TotalNbrEmployees |
| Total Nbr Volunteers | 155 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 13012652 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 19610420 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 898 | InvestmentIncomePriorYear |
| Investment Income Current Year | 956 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 103007 | OtherRevenuePriorYear |
| Other Revenue Current Year | 174726 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13116557 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19786102 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9336889 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14472804 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3757044 | OtherExpensePriorYear |
| Other Expenses Current Year | 5639780 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13093933 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20112584 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 22624 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -326482 | RevenuesLessExpensesCY |
| Total Assets BOY | 2925205 | TotalAssetsBOY |
| Total Assets EOY | 3620960 | TotalAssetsEOY |
| Total Liabilities BOY | 1413156 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2435393 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1512049 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1185567 | NetAssetsOrFundBalancesEOY |
| Mission Description | EDUCATIONAL INSTITUTION ORGANIZED TO INFORM AND EDUCATE CITIZENS OF LOUISIANA ON HOW SCHOOL CHOICE INITIATIVES CAN IMPROVE PRIMARY EDUCATION IN LOUISIANA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9404004 | Expense |
| Description | LAFAYETTE ACADEMY CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL AT 2727 SOUTH CARROLLTON AVENUE IN NEW ORLEANS. IT HAS APPROXIMATELY 820 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. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4755901 | Expense |
| Description | THE ESPERANZA CHARTER SCHOOL IS A PUBLIC CHARTER SCHOOL LOCATED AT 4407 SOUTH CARROLLTON AVENUE IN NEW ORLEANS. IT HAS APPROXIMATELY 420 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4348981 | Expense |
| Description | 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 18508886 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 345 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES FULTON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5048618370 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JANET BEAN | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| DON BEERY | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| ROBERT EVANS | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| ASHER FRIEND | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| WILLIAM GOLIWAS | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| FRITZ GOMILA | |||||||
| TREASURER | 5.00 | X | 0 | 0 | 0 | X | |
| JAMES HUGER | |||||||
| PRESIDENT | 5.00 | X | 0 | 0 | 0 | X | |
| WENDY LODRIG | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| JAMES SWANSON | |||||||
| VICE-PRESIDENT | 5.00 | X | 0 | 0 | 0 | X | |
| KEVIN KANE | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| LAURA SILLARS | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| KATE WERNER | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| ANTHONY CARTER | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| HANS JONASSEN | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| ALYSSON MILLS | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| DEWANDA YOUNG-HILL | |||||||
| GENERAL MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| CHARLES LANDRY | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 245000 | 0 | 13007 | X | ||
| JAMES FULTON | |||||||
| COO | 40.00 | 100000 | 0 | 9386 | X | ||
| GALE NAQUIN | |||||||
| SPECIAL EDUCATION DIRECTOR | 40.00 | 115000 | 0 | 10136 | X | ||
| SUSAN JURKUNAS | |||||||
| ACCOUNTABILITY DIRECTOR | 40.00 | 130000 | 0 | 10886 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 590000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 43415 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SODEXO INC & AFFILIATES | |||||
| PO BOX 536922 | ATLANTA | GA | 30353 | FOOD SERVICES | 942032 |
| BLUE DIAMOND TOURS | |||||
| PO BOX 791741 | NEW ORLEANS | LA | 70119 | STUDENT TRANSPORTATION SERVICES | 733620 |
| JANI KING | |||||
| 122 W PINE ST | PONTCHATOULA | LA | 704543309 | JANITORIAL SERVICE | 415387 |
| BERRY TRANSPORTATION | |||||
| PO BOX 74078 | METAIRIE | LA | 700334075 | STUDENT TRANSPORTATION SERVICES | 188355 |
| HWM TRANSPORTATION | |||||
| 41430 EAST I-55 SERVICE RD | HAMMOND | LA | 70403 | STUDENT TRANSPORTATION SERVICES | 156285 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 12 | NumberOfContractorsGT100K |
| Government Grants | 18888366 | GovernmentGrants |
| All Other Contributions | 722054 | AllOtherContributions |
| Total Contributions | 19610420 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 956 | TotalRevenueColumn |
| Exclusion | $956 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 533110 | BusinessCode |
| Total Revenue Column | 174726 | TotalRevenueColumn |
| Related Or Exempt Function Income | 174726 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 174726 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19786102 | TotalRevenueColumn |
| Related Or Exempt Function Income | 174726 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $956 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715000 | Total |
| Program Services | 715000 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11371337 | Total |
| Program Services | 10520710 | ProgramServices |
| Management And General | 850627 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 485612 | Total |
| Program Services | 454403 | ProgramServices |
| Management And General | 31209 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 952596 | Total |
| Program Services | 828558 | ProgramServices |
| Management And General | 124038 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 948259 | Total |
| Program Services | 886040 | ProgramServices |
| Management And General | 62219 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 940679 | Total |
| Program Services | 940679 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9565 | Total |
| Management And General | 9565 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40500 | Total |
| Management And General | 40500 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1983805 | Total |
| Program Services | 1862851 | ProgramServices |
| Management And General | 120954 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40292 | Total |
| Program Services | 11021 | ProgramServices |
| Management And General | 29271 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134506 | Total |
| Program Services | 76945 | ProgramServices |
| Management And General | 57561 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51624 | Total |
| Program Services | 8438 | ProgramServices |
| Management And General | 43186 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8559 | Total |
| Program Services | 5308 | ProgramServices |
| Management And General | 3251 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33221 | Total |
| Management And General | 33221 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 291677 | Total |
| Program Services | 291677 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201850 | Total |
| Program Services | 149183 | ProgramServices |
| Management And General | 52667 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| SCHOOL SUPPLIES | 428323 | 428323 |
| UTILITIES | 303384 | 303384 |
| STUDENT ACTIVITIES | 175177 | 175177 |
| PROFESSIONAL DEVELOPMEN | 57794 | 57794 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 938824 | Total |
| Program Services | 793395 | ProgramServices |
| Management And General | 145429 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20112584 | Total |
| Program Services | 18508886 | ProgramServices |
| Management And General | 1603698 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1426423 | BOY |
| EOY | 1625100 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 758912 | BOY |
| EOY | 980749 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25839 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41650 | BOY |
| EOY | 39067 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3367288 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2391244 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 672381 | BOY |
| EOY | 976044 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2925205 | BOY |
| EOY | 3620960 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1003572 | BOY |
| EOY | 2121162 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14 | BOY |
| EOY | 14 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 409570 | BOY |
| EOY | 314217 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1413156 | BOY |
| EOY | 2435393 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1499049 | BOY |
| EOY | 1185567 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13000 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1512049 | BOY |
| EOY | 1185567 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2925205 | BOY |
| EOY | 3620960 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -326482 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1632032 | OtherCostOrOtherBasis |
| Depreciation | 1105767 | Depreciation |
| Book Value | 526265 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1735256 | OtherCostOrOtherBasis |
| Depreciation | 1285477 | Depreciation |
| Book Value | 449779 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 976044 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 19786102 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 19786102 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 19786102 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 20112584 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 20112584 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 20112584 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE FOUNDATION'S 2009, 2010, AND 2011 TAX RETURNS WERE FILED APPROPRIATELY. 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 2009 THROUGH 2011. 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. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | 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. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | 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 | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CHARLES LANDRY | NamePerson |
| Title | EXECUTIVE DIRECTOR | Title |
| Base Compensation Filing Org | 245000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 8621 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 4386 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 258007 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. |