REGINA COELI CHILD DEVELOPMENT CENTER: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: REGINA COELI CHILD DEVELOPMENT CENTER (EIN 72-0680604)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-03-24
IRS object ID: 201440839349300019
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-03-24T16:28:58-05:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	721202445	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	POSTLETHWAITE & NETTERVILLE	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE GALLERIA BLVD STE 2100	AddressLine1
City	METAIRIE	City
State	LA	State
ZIP Code	70001	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	720680604	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	REGINA COELI CHILD DEVELOPMENT CENTER	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	REGI	NameControl
Phone	9853188800	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	22476 HIGHWAY 190	AddressLine1
City	ROBERT	City
State	LA	State
ZIP Code	70455	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SUSAN SPRING	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	9853188800	Phone
Date Signed	2014-03-07	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SHARON CASSIERE	Name
PTIN	P00543368	PTIN
Phone	5048375990	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SUSAN SPRING	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	22476 HIGHWAY 190	AddressLine1
City	ROBERT	City
State	LA	State
ZIP Code	70455	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	15007617	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	HTTP://RCCDC.ORG/	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1969	YearFormation
State Legal Domicile	LA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HEAD START AND EARLY HEAD START SERVICES TO SIX FLORIDA PARISHES IN SOUTHEAST LOUISIANA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	638	TotalNbrEmployees
Total Nbr Volunteers	3383	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	14860661	ContributionsGrantsPriorYear
Contributions Grants Current Year	14984417	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	11011	ProgramServiceRevenuePriorYear
Program Service Revenue CY	9800	ProgramServiceRevenueCY
Investment Income Prior Year	11	InvestmentIncomePriorYear
Investment Income Current Year	7973	InvestmentIncomeCurrentYear
Other Revenue Prior Year	28620	OtherRevenuePriorYear
Other Revenue Current Year	4839	OtherRevenueCurrentYear
Total Revenue Prior Year	14900303	TotalRevenuePriorYear
Total Revenue Current Year	15007029	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	10861598	SalariesEtcPriorYear
Salaries Etc Current Year	11104916	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	16448	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4133221	OtherExpensePriorYear
Other Expenses Current Year	3963495	OtherExpensesCurrentYear
Total Expenses Prior Year	14994819	TotalExpensesPriorYear
Total Expenses Current Year	15068411	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-94516	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-61382	RevenuesLessExpensesCY
Total Assets BOY	11490513	TotalAssetsBOY
Total Assets EOY	11103607	TotalAssetsEOY
Total Liabilities BOY	4702336	TotalLiabilitiesBOY
Total Liabilities EOY	4376812	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6788177	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6726795	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HIGH-QUALITY, COMPREHENSIVE EARLY CHILDHOOD SERVICES TO CHILDREN IN A SIX PARISH REGION IN SOUTHEAST LOUISIANA.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	13561814	Expense
Revenue	14639	Revenue
Description	U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES HEAD START PROGRAM TO IMPROVE EDUCATIONAL AND ECONOMIC OPPORTUNITIES FOR 2,052 CHILDREN & THEIR FAMILIES. THE CENTER OPERATES 16 HEAD START AND EARLY HEAD START PROGRAMS OVER A 6 PARISH REGION IN SOUTHEAST LA.	Description
Total Program Service Expense	13561814	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	0	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	0	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	1	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	29	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	638	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
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
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

Field	Value	IRS element (for citing)
Name Person	SUSAN SPRING	NamePerson
Telephone Number	9853188800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	22476 HIGHWAY 190	AddressLine1
City	ROBERT	City
State	LA	State
ZIP Code	70455	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
BINGHAMAMANDA
BOARD MEMBER (RESIGNED BEFORE MAY)	0.50	X	0	0	0
COLEMAN LINDA
BOARD MEMBER	0.30	X	0	0	0
ELLIOTT CYNTHIA
BOARD MEMBER	0.40	X	0	0	0
FOREMAN VALERIE
BOARD MEMBER	0.00	X	0	0	0
GARNDER KIM
BOARD MEMBER	0.10	X	0	0	0
KROPOG ALEX
BOARD MEMBER	1.50	X	0	0	0
NETTLES DARNELL
BOARD MEMBER	0.60	X	0	0	0
QUINN JOHN
BOARD MEMBER	0.80	X	0	0	0
SMITH HAROLD
BOARD MEMBER	0.00	X	0	0	0
TATE MATTHEW
BOARD MEMBER	1.60	X	0	0	0
THOMPSON ARNETHA
BOARD MEMBER	0.60	X	0	0	0
TORREY CAROL
BOARD MEMBER	0.60	X	0	0	0
DOUCETTE VICTOR
PRESIDENT	1.10	X	0	0	0	X
BISSEL ERIC R
VICE PRESIDENT	0.50	X	0	0	0	X
MARTIN HILDRA
2ND VICE PRESIDENT	0.40	X	0	0	0	X
JAMES DENNIS
TREASURER	1.40	X	0	0	0	X
KRIEGER JEAN
SECRETARY	0.50	X	0	0	0	X
SPRING SUSAN
EXECUTIVE DIRECTOR	40.00		75420	0	3027	X
CURL ANN
FINANCIAL CONTROLLER	40.00		47152	0	7225	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	122572	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	10252	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	14614405	GovernmentGrants
All Other Contributions	370012	AllOtherContributions
Noncash Contributions	258440	NoncashContributions
Total Contributions	14984417	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	AFTERCARE	Description
Business Code	900099	BusinessCode
Total Revenue Column	9800	TotalRevenueColumn
Related Or Exempt Function Income	9800	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	9800	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	11	TotalRevenueColumn
Exclusion	$11	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	8550	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	588	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	7962	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	7962	TotalRevenueColumn
Exclusion	$7,962	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Business Code	900099	BusinessCode
Total Revenue Column	4839	TotalRevenueColumn
Related Or Exempt Function Income	4839	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4839	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	15007029	TotalRevenueColumn
Related Or Exempt Function Income	14639	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$7,973	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	122572	Total
Management And General	122572	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	8994349	Total
Program Services	8148951	ProgramServices
Management And General	845398	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	331358	Total
Program Services	331358	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	865525	Total
Program Services	865003	ProgramServices
Management And General	522	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	791112	Total
Program Services	715466	ProgramServices
Management And General	75646	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2112	Total
Management And General	2112	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	78775	Total
Management And General	78775	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	116840	Total
Program Services	56680	ProgramServices
Management And General	60160	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6241	Total
Program Services	2165	ProgramServices
Management And General	4076	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	166951	Total
Program Services	63806	ProgramServices
Management And General	103145	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	154844	Total
Program Services	80169	ProgramServices
Management And General	74675	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	421788	Total
Program Services	403290	ProgramServices
Management And General	18498	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	226241	Total
Program Services	206590	ProgramServices
Management And General	19651	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	168878	Total
Program Services	156539	ProgramServices
Management And General	12339	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	112264	Total
Program Services	80536	ProgramServices
Management And General	31728	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	425248	Total
Program Services	425248	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	513408	Total
Program Services	492593	ProgramServices
Management And General	20815	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD COSTS	788352	788305	47
EDUCATIONAL SUPPLIES	385328	383254	2074
EQUIPMENT MAINTENANCE	171489	164097	7392
PARENT ACTIVITIES	145485	140194	5291

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	79251	Total
Program Services	57570	ProgramServices
Management And General	5233	ManagementAndGeneral
Fundraising	16448	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	15068411	Total
Program Services	13561814	ProgramServices
Management And General	1490149	ManagementAndGeneral
Fundraising	16448	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	260030	BOY
EOY	291760	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	74484	BOY
EOY	75957	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	664144	BOY
EOY	694106	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	15484	BOY
EOY	13483	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1750	BOY
EOY	1353	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	23731	BOY
EOY	2130	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	14869556	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4881148	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	10340059	BOY
EOY	9988408	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	110831	BOY
EOY	36410	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	11490513	BOY
EOY	11103607	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	992181	BOY
EOY	968188	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3710155	BOY
EOY	3408624	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4702336	BOY
EOY	4376812	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6788177	BOY
EOY	6726795	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6788177	BOY
EOY	6726795	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11490513	BOY
EOY	11103607	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-61382	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)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	13744233	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15349041	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15854668	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14860661	CurrentTaxYearMinus1Year
Current Tax Year	14984417	CurrentTaxYear
Total	74793020	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	13744233	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15349041	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15854668	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	14860661	CurrentTaxYearMinus1Year
Current Tax Year	14984417	CurrentTaxYear
Total	74793020	Total

Field	Value	IRS element (for citing)
Public Support Total170	74793020	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9835	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	16	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11	CurrentTaxYearMinus1Year
Current Tax Year	11	CurrentTaxYear
Total	9876	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	31268	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	23359	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	27666	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	28620	CurrentTaxYearMinus1Year
Total	110913	Total

Field	Value	IRS element (for citing)
Total Support	74913809	TotalSupport
Gross Receipts From Admissions Etc	54933	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99840	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99480	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1265997	OtherCostOrOtherBasis
Book Value	1265997	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	10960515	OtherCostOrOtherBasis
Depreciation	3003210	Depreciation
Book Value	7957305	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1284308	OtherCostOrOtherBasis
Depreciation	774421	Depreciation
Book Value	509887	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	596029	OtherCostOrOtherBasis
Depreciation	454955	Depreciation
Book Value	141074	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	762707	OtherCostOrOtherBasis
Depreciation	648562	Depreciation
Book Value	114145	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	9988408	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	15746964	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	739935	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	739935	RevenueNotRptdF990
Revenue Subtotal	15007029	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	15007029	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	15808346	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	739935	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	739935	ExpensesNotRptdF990
Expenses Subtotal	15068411	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	15068411	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 CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER SECTION 121(5) OF TITLE 47 OF THE LOUISIANA REVISED STATUTES OF 1950. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2013 AND 2012. THE CENTER'S TAX RETURNS FOR THE YEARS 2010 THROUGH 2012 REMAIN OPEN AND SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.	Explanation

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	17295	NoncashContribsRptdF990
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	19882	NoncashContribsRptdF990
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (5 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	OUTDOOR LEARNING SUPPLIES	1	10598	MARKET VALUE
X	OFFICE SUPPLIES	33	6558	MARKET VALUE
X	CLASSROOM SUPPLIES	361	147998	MARKET VALUE
X	PARENT ACTIVITY SUPPLIES	272	56084	MARKET VALUE
X	BOD - ACTIVITIES	1	25	MARKET VALUE

Field	Value	IRS element (for citing)
Number Of8283 Received	0	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS:	Identifier
Return Reference	PART I, COLUMN (B):	ReturnReference
Explanation	DONOR COUNT BY CATEGORY NOT ADJUSTED FOR DONORS OF MULTIPLE CATEGORIES	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	UPON COMPLETION OF THE FINAL DRAFT OF FORM 990, A COPY OF THE DRAFT IS SENT TO MEMBERS OF THE BOARD OF DIRECTORS. A MEETING IS THEN CONVENED WITH REPRESENTATIVES OF THE FOUNDATION'S OUTSIDE CPA FIRM TO DISCUSS AND REVIEW THE FORM. WHEN THE FORM IS APPROVED BY THE BOARD, IT IS FILED WITH THE APPLICABLE AGENCIES.
FORM 990, PART VI, SECTION B, LINE 12C	THE FOUNDATION ANNUALLY REQUIRES ALL EMPLOYEES AND TRUSTEES TO DISCLOSE ANY POTENTIAL PERSONAL OR BUSINESS ASSOCIATIONS WHICH COULD BE PERCEIVED AS A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	A WAGE COMPARABILITY SURVEY IS CONDUCTED BY THE HUMAN RESOURCES DEPARTMENT. THE BOARD OF DIRECTORS, WHO ARE CONSIDERED INDEPENDENT PERSONS, ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF INDIVIDUALS PAID BY THE DEVELOPMENT CENTER. ALL DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES.
FORM 990, PART VI, SECTION C, LINE 19	ALL INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE PROCESS IS STILL HANDLED BY THE BOARD OF DIRECTORS THROUGH THE FINANCE COMMITTEE. FOR THE 2012-2013 FISCAL YEAR, A NEW AUDITOR WAS SELECTED BASED ON AN RFP PROCESS.	OVERSIGHT OF INDEPENDENT ACCOUNTANT