LAFAYETTE CHRISTIAN SCHOOL INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LAFAYETTE CHRISTIAN SCHOOL INC (EIN 20-0701210)
- Tax period
- 2022-08-01 to 2023-07-31
- Filed
- 2024-06-18
- IRS object ID
- 202431709349300408
- Schema version
- 2022v5.0
- 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 | 2024-06-18T08:09:00-04:00 | ReturnTs |
| Tax Period End | 2023-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581445724 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LONG & LONG CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 CHURCH STREET | AddressLine1Txt |
| City | LAGRANGE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 302402711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200701210 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAFAYETTE CHRISTIAN SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAFA | BusinessNameControlTxt |
| Phone | 7068846684 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 HAMILTON RD | AddressLine1Txt |
| City | LAGRANGE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30241 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW STERMER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7068846684 | PhoneNum |
| Signature | 2024-06-12 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MATTHEW | PersonFirstNm |
| Person Last | STERMER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WESLEY E LONG III CPA | PreparerPersonNm |
| PTIN | P01875543 | PTIN |
| Phone | 7068847331 | PhoneNum |
| Preparation | 2024-06-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFFREY COLQUETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 HAMILTON RD | AddressLine1Txt |
| City | LAGRANGE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30241 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,029,653 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAFAYETTECHRISTIANSCHOOL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE AND INSPIRE THIS GENERATION TO IMPACT THE CULTURE FOR CHRIST. LCS OPERATES AN EARLY LEARNING CENTER, DISCOVERY COTTAGE, COLLABORATIVE SCHOOL, PRESCHOOL, KINDERGARTEN, ELEMENTARY, MIDDLE AND HIGH SCHOOL. SUMMER CAMPS ARE OFFERED. ACADEMIC, ATHLETIC, MUSICAL AND SPIRITUAL GROWTH ARE FOSTERED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 157 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $16,650 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,513,831 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,032,518 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,057,115 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,859,755 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,260 | PYInvestmentIncomeAmt |
| CY Investment Income | $40,901 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,161,444 | PYOtherRevenueAmt |
| CY Other Revenue | $77,142 | CYOtherRevenueAmt |
| PY Total Revenue | $6,745,650 | PYTotalRevenueAmt |
| CY Total Revenue | $6,010,316 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,895,193 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,229,728 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $58,122 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,204,692 | PYOtherExpensesAmt |
| CY Other Expenses | $1,733,141 | CYOtherExpensesAmt |
| PY Total Expenses | $4,099,885 | PYTotalExpensesAmt |
| CY Total Expenses | $4,962,869 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,645,765 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,047,447 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,399,185 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,550,604 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,765,604 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,869,576 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,633,581 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,681,028 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO EDUCATE AND INSPIRE THIS GENERATION TO IMPACT THE CULTURE FOR CHRIST. LCS OPERATES AN EARLY LEARNING CENTER, DISCOVERY COTTAGE, COLLABORATIVE SCHOOL, PRESCHOOL, KINDERGARTEN, ELEMENTARY, MIDDLE AND HIGH SCHOOL. SUMMER CAMPS ARE OFFERED. ACADEMIC, ATHLETIC, MUSICAL AND SPIRITUAL GROWTH ARE FOSTERED. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,806,637 | ExpenseAmt |
| Revenue | $4,739,917 | RevenueAmt |
| Desc | EDUCATIONAL SERVICES | Desc |
| Total Program Service Expenses | $3,806,637 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 157 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN CIPOLLA | PersonNm |
| Phone | 7068846684 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 HAMILTON RD | AddressLine1Txt |
| City | LAGRANGE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30241 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JOHN CIPOLLA | ||||||
| SUPERINTENDE | 40.00 | Yes (X) | $85,309 | $0 | $0 | |
| DONNA BATTLE | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JEFFREY COLQUETT | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JASON FACEY | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TIM GUSTAFSON | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BEN JACKSON | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ADAM MCCURRY | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MATTHEW STERMER | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TIM TIDWELL | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RUSSELL TUSING | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $85,309 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $291,691 | GovernmentGrantsAmt |
| All Other Contributions | $740,827 | AllOtherContributionsAmt |
| Total Contributions | $1,032,518 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION | $4,070,963 | $4,070,963 |
| LUNCH | $171,946 | $171,946 |
| REGISTRATION | $162,578 | $162,578 |
| STUDENT FEES | $155,203 | $155,203 |
| ATHLETIC PROGRAM | $102,719 | $102,719 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $196,346 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $179,696 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $16,650 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,859,755 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,901 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,901 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $96,479 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $19,337 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,142 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,010,316 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,884,006 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $16,650 | UnrelatedBusinessRevenueAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,744,432 | TotalAmt |
| Program Services | $2,459,862 | ProgramServicesAmt |
| Management And General | $268,528 | ManagementAndGeneralAmt |
| Fundraising | $16,042 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,547 | TotalAmt |
| Program Services | $182,777 | ProgramServicesAmt |
| Management And General | $41,770 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,749 | TotalAmt |
| Program Services | $233,447 | ProgramServicesAmt |
| Management And General | $26,075 | ManagementAndGeneralAmt |
| Fundraising | $1,227 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,950 | TotalAmt |
| Management And General | $3,950 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,403 | TotalAmt |
| Management And General | $182,403 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,795 | TotalAmt |
| Management And General | $8,795 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,447 | TotalAmt |
| Management And General | $3,447 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,413 | TotalAmt |
| Management And General | $218,413 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,764 | TotalAmt |
| Management And General | $35,764 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,115 | TotalAmt |
| Program Services | $224,546 | ProgramServicesAmt |
| Management And General | $11,569 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,685 | TotalAmt |
| Management And General | $56,685 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| LUNCHES | $244,186 | $244,186 | |
| BOOKS, SUPPLIES, AND CLAS | $181,546 | $181,546 | |
| ESRP PENALTY | $108,225 | $108,225 | |
| FIELD TRIPS & STUDENT ACT | $89,959 | $89,959 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,653 | TotalAmt |
| Program Services | $190,314 | ProgramServicesAmt |
| Management And General | $132,486 | ManagementAndGeneralAmt |
| Fundraising | $40,853 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,962,869 | TotalAmt |
| Program Services | $3,806,637 | ProgramServicesAmt |
| Management And General | $1,098,110 | ManagementAndGeneralAmt |
| Fundraising | $58,122 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $755,994 | BOYAmt |
| EOY | $855,216 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,909 | BOYAmt |
| EOY | $1,361,110 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,703 | BOYAmt |
| EOY | $18,400 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,733,975 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,419,458 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,281,291 | BOYAmt |
| EOY | $8,314,517 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,361 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,061,288 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,399,185 | BOYAmt |
| EOY | $10,550,604 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,505 | BOYAmt |
| EOY | $953 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $720,960 | BOYAmt |
| EOY | $769,830 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,043,139 | BOYAmt |
| EOY | $990,568 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $108,225 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,765,604 | BOYAmt |
| EOY | $1,869,576 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,633,581 | BOYAmt |
| EOY | $8,406,032 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $274,996 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,633,581 | BOYAmt |
| EOY | $8,681,028 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,399,185 | BOYAmt |
| EOY | $10,550,604 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,047,447 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $677,159 | OtherCostOrOtherBasisAmt |
| Book Value | $677,159 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,542,903 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,624,436 | DepreciationAmt |
| Book Value | $4,918,467 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $882,418 | OtherCostOrOtherBasisAmt |
| Depreciation | $795,022 | DepreciationAmt |
| Book Value | $87,396 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,631,495 | OtherCostOrOtherBasisAmt |
| Book Value | $2,631,495 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,314,517 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AFFORDABLE CARE ACT PENALTY PAYABLE | Desc |
| Amt | $108,225 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $108,225 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | 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 SCHOOL 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 SCHOOL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). 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. FOR THE YEARS ENDED JULY 31, 2023, 2022, 2021, 2020, 2019, 2018, AND 2017, THE SCHOOL WAS NOT IN COMPLIANCE WITH THE REQUIREMENT OF THE AFFORDABLE CARE ACT TO OFFER HEALTH INSURANCE TO ITS EMPLOYEES. AS OF JULY 31, 2023, THE IRS HAD ASSESSED NO PENALTIES FOR THE YEARS ENDED JULY 31, 2023, 2022 OR 2021. HOWEVER, THE SCHOOL RECEIVED AN ASSESSMENT FROM THE IRS ON JANUARY 5, 2024 FOR THE EMPLOYER SHARED RESPONSIBILITY PAYMENT FOR THE CALENDAR YEAR 2021 FOR 108,225. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | INCLUDED IN BROCHURES, APPLICATIONS, AND ADVERTISING | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | COMMUNITY WORK | Event1Nm |
| Gross Receipts Event1 | $65,424 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $65,424 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $8,394 | OtherDirectExpensesEvent1Amt |
| Event2 | SUSTAINING FUND | Event2Nm |
| Gross Receipts Event2 | $31,055 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $31,055 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $10,943 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $96,479 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $96,479 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,337 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $19,337 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $77,142 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO EDUCATE AND INSPIRE THIS GENERATION TO IMPACT THE CULTURE FOR CHRIST. LCS OPERATES AN EARLY LEARNING CENTER, DISCOVERY COTTAGE, COLLABORATIVE SCHOOL, PRESCHOOL, KINDERGARTEN, ELEMENTARY, MIDDLE AND HIGH SCHOOL. SUMMER CAMPS ARE OFFERED. ACADEMIC, ATHLETIC, MUSICAL AND SPIRITUAL GROWTH ARE FOSTERED. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION PROVIDES AN ELECTRONIC VERSION OF THE 990 TAX FOR ALL BOARD MEMBERS TO FACILITATE THEIR REVIEW OF THE FORM PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. IT IS REVIEWED WITH ALL NEW BOARD MEMBERS AND ALSO WITH THE BOARD EACH YEAR. THE BOARD DOES NOT TRANSACT ANY SUBSTANTIAL BUSINESS WITH THE BOARD AT THIS TIME. IF BUSINESS IS CONDUCTED WITH A BUSINESS IN WHICH A BOARD MEMBER HAS OWNERSHIP OR LEADERSHIP THAT BOARD MEMBER DISMISSES HIMSELF OR HERSELF FROM THE DISCUSSION AND DECISION MAKING PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PROCESS FOR DETERMINING THE COMPENSATION OF THE KEY EMPLOYEE (SUPERINTENDENT) OF LAFAYETTE CHRISTIAN SCHOOL INCLUDES A PERFORMANCE REVIEW, THE USE OF COMPARABLE DATA (OTHER INDEPENDENT SCHOOL OF LIKE SIZE AND BUDGETS IN THE REGION AND IN LIKE-SIZED CITIES), DELIBERATION AND APPROVAL BY THE BOARD WHICH INCLUDES INDEPENDENT MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE PROCESS FOR DETERMINING THE COMPENSATION OF THE KEY EMPLOYEE (SUPERINTENDENT) OF LAFAYETTE CHRISTIAN SCHOOL INCLUDES A PERFORMANCE REVIEW, THE USE OF COMPARABLE DATA (OTHER INDEPENDENT SCHOOL OF LIKE SIZE AND BUDGETS IN THE REGION AND IN LIKE-SIZED CITIES), DELIBERATION AND APPROVAL BY THE BOARD WHICH INCLUDES INDEPENDENT MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS OF ALL BOARD POLICIES (INCLUDING CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND WHISTLEBLOWER POLICY) ARE SPECIFICALLY REVIEWED BY THE BOARD MEMBERS AND EMPLOYEES. THESE DOCUMENTS ARE AVAILABLE TO ANY MEMBERS OF THE COMMUNITY UPON REQUEST. CONFLICT OF INTEREST, CODE OF ETHICS, AND WHISTLEBLOWER POLICIES ARE REVIEWED BY EMPLOYEES AT PRE-PLANNING EACH YEAR AND AT ONE BOARD MEETING EACH YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LCS FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1904 HAMILTON ROAD | AddressLine1Txt |
| City | LAGRANGE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30241 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582369427 | EIN |
| Primary Activities | FUNDRAISE | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LCS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LCS FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $30,040 | InvolvedAmt |