2025-01-28T12:59:07-05:00 2024-07-31 581445724 LONG & LONG CPA PC 201 CHURCH STREET LAGRANGE GA 302402711 990 2023-08-01 200701210 LAFAYETTE CHRISTIAN SCHOOL INC LAFA 7068846684 1904 HAMILTON RD LAGRANGE GA 30241 BEN JACKSON TREASURER 7068846684 2025-01-14 true WESLEY E LONG III CPA P01875543 7068847331 2025-01-15 2023 2025-03-06 01:10:19Z JEFFREY COLQUETT 1904 HAMILTON RD LAGRANGE GA 30241 9356925 false X WWW.LAFAYETTECHRISTIANSCHOOL.COM X 2004 GA 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. 8 8 159 150 25975 1032518 4427554 4859755 4712543 40901 51924 77142 151767 6010316 9343788 0 0 3229728 3576199 0 73293 1733141 1837757 4962869 5413956 1047447 3929832 10550604 14408263 1869576 1797403 8681028 12610860 X 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. false false 4170453 4711549 EDUCATIONAL SERVICES 4170453 true true false false false false false false false false true false false false true true false false true false false false false false true false false false false false false false false false false false false false true false false false false true true false false false true 24 0 false 159 true true true false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false GA X JOHN CIPOLLA 7068846684 1904 HAMILTON RD LAGRANGE GA 30241 JOHN CIPOLLA SUPERINTENDE 40.00 X 81448 0 0 JEFFREY COLQUETT PRESIDENT 1.00 X X 0 0 0 JEFF DURAN TRUSTEE 1.00 X 0 0 0 JASON FACEY SECRETARY 1.00 X X 0 0 0 JOEY FRYE TRUSTEE 1.00 X 0 0 0 BEN JACKSON TREASURER 1.00 X X 0 0 0 GELNDA LATOUR TRUSTEE 1.00 X 0 0 0 ADAM MCCURRY TRUSTEE 1.00 X 0 0 0 TIM TIDWELL TRUSTEE 1.00 X 0 0 0 81448 false false false 64181 4363373 3123552 4427554 TUITION 4024821 4024821 PROGRAM REVENUE 661747 661747 RENTAL 532000 25975 25975 4712543 51924 51924 70829 13137 57692 INSURANCE PROCEEDS 94075 94075 94075 9343788 4832567 25975 3194057 2797734 387156 9167 126102 107616 18486 256040 224776 30563 701 3950 3950 27606 27606 9264 9264 4088 4088 281087 281087 40254 40254 413170 363856 49314 68000 68000 LUNCHES 259133 259133 BOOKS, SUPPLIES, AND CLAS 148660 148660 SUPPLIES 101870 101870 ATHLETIC PROGRAM 79485 79485 401190 189193 148572 63425 5413956 4170453 1170210 73293 855216 297026 1361110 1384744 18400 14666 15543699 2832629 8314517 12711070 1361 757 10550604 14408263 953 6163 769830 621334 990568 1111359 108225 58547 1869576 1797403 X 8406032 12360859 274996 250001 8681028 12610860 10550604 14408263 3929832 X true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1127759 1127759 12238620 1942621 10295999 1071395 890008 181387 1105925 1105925 12711070 AFFORDABLE CARE ACT PENALTY PAYABLE 58547 58547 X SCHEDULE D, PAGE 3, PART X 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, 2024, 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, 2024, THE IRS HAD ASSESSED NO PENALTIES FOR THE YEARS ENDED JULY 31, 2024, 2023, OR 2022. HOWEVER, AS DISCUSSED IN NOTE 12, THE SCHOOL RECEIVED AN ASSESSMENT FROM THE IRS ON NOVEMBER 15, 2024 FOR THE EMPLOYER SHARED RESPONSIBILITY PAYMENT FOR THE CALENDAR YEAR 2022 FOR 58,547. THE PAYMENT IS REPORTED IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION AND STATEMENT OF ACTIVITIES. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 INCLUDED IN BROCHURES, APPLICATIONS, AND ADVERTISING COMMUNITY WORK 59546 59546 7736 SUSTAINING FUND 11283 11283 5401 70829 70829 13137 13137 57692 X 1 3112200 COUNTY PROPERTY APPRAISAL X 1 11352 FAIR VALUE false false false 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. 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