LUTHERAN EDUCATION ASSOCIATION OF HOUSTON: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LUTHERAN EDUCATION ASSOCIATION OF HOUSTON (EIN 74-6001258)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349311828
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T14:44:02-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 760269860 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Blazek & Vetterling | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2900 Weslayan Suite 200 | AddressLine1Txt |
| City | Houston | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 746001258 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lutheran Education Association | BusinessNameLine1Txt |
| Business Name Line2 | of Houston | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LUTH | BusinessNameControlTxt |
| Phone | 2816175189 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 E Edgewood Dr | AddressLine1Txt |
| City | Friendswood | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77546 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lance Cleaver | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2816175189 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susanna Blackmon | PreparerPersonNm |
| PTIN | P01226926 | PTIN |
| Phone | 7134395739 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | R Scott Fogo | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 E Edgewood Dr | AddressLine1Txt |
| City | Friendswood | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,654,430 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.leahschools.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1947 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | Provide college preparatory education for students 6 weeks to Grade 12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 367 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,165,601 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,429,424 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,178,362 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,152,997 | CYProgramServiceRevenueAmt |
| PY Investment Income | $30,656 | PYInvestmentIncomeAmt |
| CY Investment Income | $83,717 | CYInvestmentIncomeAmt |
| PY Other Revenue | $245,673 | PYOtherRevenueAmt |
| CY Other Revenue | $740,792 | CYOtherRevenueAmt |
| PY Total Revenue | $24,620,292 | PYTotalRevenueAmt |
| CY Total Revenue | $29,406,930 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,495,403 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,172,153 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,128,138 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,349,558 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $349,716 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,449,436 | PYOtherExpensesAmt |
| CY Other Expenses | $9,407,308 | CYOtherExpensesAmt |
| PY Total Expenses | $24,072,977 | PYTotalExpensesAmt |
| CY Total Expenses | $25,929,019 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $547,315 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,477,911 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,354,333 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,391,161 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,056,432 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,600,964 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $16,297,901 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,790,197 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of the Lutheran Education Association of Houston (LEAH) is to operate and champion exemplary Lutheran schools in the Houston area to expand Christ's Kingdom. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $23,446,022 | ExpenseAmt |
| Grant | $2,172,153 | GrantAmt |
| Revenue | $24,152,997 | RevenueAmt |
| Desc | During the year, LEAH operated four private, Christian schools and early childhood development centers in the Houston area with a combined enrollment of approximately 1,300 students and more than 150 faculty and staff for ages 6 weeks to grade 12. Through excellent instruction and personal care and love by faculty and staff, students are equipped for whatever the future holds with God at the helm. In April 2024, the Board of Directors approved the closure of the Lutheran North Academy at the end of the 2023-2024 academic year. LEAH will continue to operate three schools: LEAH Schools Downtown Academy, Lutheran South Academy, and Westlake Lutheran Academy. | Desc |
| Total Program Service Expenses | $23,446,022 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 103 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 367 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lance Cleaver | PersonNm |
| Phone | 2816175189 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 E Edgewood Dr | AddressLine1Txt |
| City | Friendswood | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77546 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Kurt Rosenhagen | |||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jonte' Greer | |||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Elizabeth Killinger | |||||||
| Secretary/Treasurer (to 4/24) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Joyce Carpenter | |||||||
| Secretary/Treasurer (as of 4/24) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jon Fraker | |||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jae Moore | |||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Daniel Schepmann | |||||||
| Board member | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Elizabeth Jane Brown | |||||||
| CFO (to 7/2023) | 40.00 | Yes (X) | $93,417 | $0 | $16,619 | ||
| Lance Cleaver | |||||||
| CFO (from 7/2023) | 40.00 | Yes (X) | $71,373 | $0 | $12,102 | ||
| R Scott Fogo | |||||||
| Executive Director | 40.00 | Yes (X) | $181,252 | $0 | $30,612 | ||
| Steve Garrabrant | |||||||
| Head of School - LSA | 40.00 | $112,975 | $0 | $33,470 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $459,017 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $92,803 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SAGE Dining Services | |||||
| 1402 York Rd | Lutherville | MD | 21093 | Food services | $759,600 |
| Crain Group LLC | |||||
| 3801 Knapp Rd | Pearland | TX | 77581 | Construction | $359,665 |
| Synergi Partners Inc | |||||
| 151 W Evans St | Florence | SC | 29501 | Consulting | $354,889 |
| Alliance Roofing | |||||
| 4301 Magnolia Pkwy | Pearland | TX | 77584 | Building repairs | $287,382 |
| Galveston Limousine & Transportation | |||||
| PO Box 3190 | Galveston | TX | 77552 | Transportation | $265,939 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $339,849 | FundraisingAmt |
| Government Grants | $2,491,152 | GovernmentGrantsAmt |
| All Other Contributions | $1,598,423 | AllOtherContributionsAmt |
| Noncash Contributions | $119,412 | NoncashContributionsAmt |
| Total Contributions | $4,429,424 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611110 | $21,775,914 | $21,775,914 |
| Auxiliary service fees | 611110 | $2,377,083 | $2,377,083 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,152,997 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,717 | TotalRevenueColumnAmt |
| Exclusion | $83,717 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $284,548 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $284,548 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $284,548 | TotalRevenueColumnAmt |
| Exclusion | $284,548 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $703,744 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $339,849 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $247,500 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $456,244 | TotalRevenueColumnAmt |
| Exclusion | $456,244 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,406,930 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,152,997 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $824,509 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,172,153 | TotalAmt |
| Program Services | $2,172,153 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,703 | TotalAmt |
| Management And General | $280,165 | ManagementAndGeneralAmt |
| Fundraising | $122,538 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,092,190 | TotalAmt |
| Program Services | $10,503,803 | ProgramServicesAmt |
| Management And General | $455,189 | ManagementAndGeneralAmt |
| Fundraising | $133,198 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $744,134 | TotalAmt |
| Program Services | $711,004 | ProgramServicesAmt |
| Management And General | $26,070 | ManagementAndGeneralAmt |
| Fundraising | $7,060 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,540,122 | TotalAmt |
| Program Services | $1,441,631 | ProgramServicesAmt |
| Management And General | $74,816 | ManagementAndGeneralAmt |
| Fundraising | $23,675 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $570,409 | TotalAmt |
| Program Services | $523,933 | ProgramServicesAmt |
| Management And General | $34,617 | ManagementAndGeneralAmt |
| Fundraising | $11,859 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,605 | TotalAmt |
| Management And General | $38,605 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,037,042 | TotalAmt |
| Program Services | $527,721 | ProgramServicesAmt |
| Management And General | $504,077 | ManagementAndGeneralAmt |
| Fundraising | $5,244 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,066 | TotalAmt |
| Management And General | $158,066 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,838 | TotalAmt |
| Program Services | $205,672 | ProgramServicesAmt |
| Management And General | $43,062 | ManagementAndGeneralAmt |
| Fundraising | $6,104 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,853 | TotalAmt |
| Program Services | $322,122 | ProgramServicesAmt |
| Management And General | $15,198 | ManagementAndGeneralAmt |
| Fundraising | $5,533 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,881,374 | TotalAmt |
| Program Services | $1,820,119 | ProgramServicesAmt |
| Management And General | $44,906 | ManagementAndGeneralAmt |
| Fundraising | $16,349 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,058 | TotalAmt |
| Program Services | $314,499 | ProgramServicesAmt |
| Management And General | $9,559 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,248 | TotalAmt |
| Program Services | $101,958 | ProgramServicesAmt |
| Management And General | $64,776 | ManagementAndGeneralAmt |
| Fundraising | $7,514 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,904 | TotalAmt |
| Program Services | $396,904 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,264,310 | TotalAmt |
| Program Services | $1,254,546 | ProgramServicesAmt |
| Management And General | $7,158 | ManagementAndGeneralAmt |
| Fundraising | $2,606 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,180 | TotalAmt |
| Program Services | $424,354 | ProgramServicesAmt |
| Management And General | $3,538 | ManagementAndGeneralAmt |
| Fundraising | $1,288 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Educ./student supplies | $1,953,794 | $1,928,512 | $18,534 | $6,748 |
| Dining hall services | $715,333 | $715,333 | ||
| Dues and subscriptions | $348,621 | $81,758 | $266,863 | |
| Uncollectible amounts | $88,082 | $88,082 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,929,019 | TotalAmt |
| Program Services | $23,446,022 | ProgramServicesAmt |
| Management And General | $2,133,281 | ManagementAndGeneralAmt |
| Fundraising | $349,716 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,413,919 | BOYAmt |
| EOY | $6,687,934 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,391,962 | BOYAmt |
| EOY | $4,209,996 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,160 | BOYAmt |
| EOY | $156,083 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,830 | BOYAmt |
| EOY | $121,685 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,497 | BOYAmt |
| EOY | $316,703 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $42,738,216 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,598,012 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,982,055 | BOYAmt |
| EOY | $25,140,204 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,307 | BOYAmt |
| EOY | $248,490 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,004,603 | BOYAmt |
| EOY | $510,066 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,354,333 | BOYAmt |
| EOY | $37,391,161 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $229,356 | BOYAmt |
| EOY | $602,073 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,218,123 | BOYAmt |
| EOY | $4,311,684 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,017 | BOYAmt |
| EOY | $286,050 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,495,624 | BOYAmt |
| EOY | $11,920,727 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $916,312 | BOYAmt |
| EOY | $480,430 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,056,432 | BOYAmt |
| EOY | $17,600,964 | 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 | $14,950,613 | BOYAmt |
| EOY | $16,915,653 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,347,288 | BOYAmt |
| EOY | $2,874,544 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,297,901 | BOYAmt |
| EOY | $19,790,197 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,354,333 | BOYAmt |
| EOY | $37,391,161 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,477,911 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $14,385 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $884,090 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $24,184 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $908,274 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $865,877 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $18,213 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $884,090 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $901,036 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$35,159 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $865,877 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $959,153 | BeginningYearBalanceAmt |
| Contributions | $1,706 | ContributionsAmt |
| Investment Earnings Or Losses | $34,148 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $93,971 | OtherExpendituresAmt |
| End Year Balance | $901,036 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $949,638 | BeginningYearBalanceAmt |
| Contributions | $4,994 | ContributionsAmt |
| Investment Earnings Or Losses | $4,521 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $959,153 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.41470 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.58530 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $195,368 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,650,654 | OtherCostOrOtherBasisAmt |
| Book Value | $3,846,022 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,523,259 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $25,925,876 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,841,359 | DepreciationAmt |
| Book Value | $16,607,776 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $55,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,091,602 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,467,652 | DepreciationAmt |
| Book Value | $678,950 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $163,786 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $5,132,671 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,289,001 | DepreciationAmt |
| Book Value | $4,007,456 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,140,204 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Operating lease liability | $329,544 |
| Finance lease liability | $150,886 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $480,430 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $27,249,162 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $14,385 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$2,172,153 | OtherRevenueAmt |
| Revenue Not Reported | -$2,157,768 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,406,930 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,406,930 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,756,866 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,756,866 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,172,153 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,172,153 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $25,929,019 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | LEAH holds cash accounts for various student and parent organizations within the LEAH family of schools. |
| Part V, Line 4: | The endowment fund is maintained by LEAH to support financial aid to students. The fund is maintained in accordance with explicit donor stipulations. |
| Part XI, Line 2d - Other Adjustments: | Financial aid -2,172,153. |
| Part XII, Line 4b - Other Adjustments: | Financial aid 2,172,153. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | LEAH's nondiscriminatory policy is displayed on its website. |
| Schedule E, Part I, Line 6 | During 2022, LEAH applied for an Employee Retention Credit grant through the Internal Revenue Services (IRS), a bureau of the U.S. Department of the Treasury. The grant is conditioned upon approval by the IRS. During 2023, $2,312,947 was approved and LEAH recorded it as government grant revenue on Part VIII of this tax return. Additionally, LEAH qualified for a Child Care Relief Funding grant under the American Rescue Plan Act. This relief funding was distributed by the Texas Workforce Commission. During 2023, LEAH recognized $178,205 in government grant revenue related to this relief funding on Part VIII of this tax return. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $520,005 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $139,138 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $380,867 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,241 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $14,685 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $17,936 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $10,175 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $75,735 | OtherDirectExpensesEvent1Amt |
| Event2 | Wildcat Bash | Event2Nm |
| Gross Receipts Event2 | $394,574 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $180,519 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $214,055 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $7,625 | NonCashPrizesEvent2Amt |
| Food And Beverage Event2 | $14,630 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $3,447 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $32,889 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $129,014 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $20,192 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $108,822 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $500 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $2,373 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $25,955 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $2,471 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $35,838 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $1,043,593 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $339,849 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $703,744 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $500 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $13,239 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $40,640 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $35,037 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $13,622 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $144,462 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $247,500 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $456,244 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial aid | GrantTypeTxt |
| Recipient | 387 | RecipientCnt |
| Cash Grant | $2,172,153 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | LEAH Schools is committed to building and maintaining a diverse community. LEAH strives to attract students and families from different cultural and economic backgrounds. With the understanding that the cost of attending a LEAH School may pose a significant financial burden for some families, LEAH has established a financial aid fund to remove financial barriers for families who may not have sufficient resources to meet the total cost of a Christian education. The CFO, in coordination with the Executive Director, Accounting Manager and Accounts Receivables Manager, chairs the Committee responsible for the allocation of budgeted financial aid funds. The Committee reviews financial aid applications, determines the financial aid timetable, corresponds with families, and handles all processing, maintenance and confidentiality of financial aid files. The Committee is responsible for the determination of financial aid awards based on the policies and procedures of LEAH Schools and the FACTS financial aid program. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | R Scott Fogo | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $175,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $6,252 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $15,225 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $15,387 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $211,864 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | As Head of School, Steve Garrabrant had a $5,000 discretionary spending account. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $18,577 | CashGrantAmt |
| Type Of Assistance | Tuition | TypeOfAssistanceTxt |
| Assistance Purpose | Financial aid | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Auction items | 271 | $113,045 | FMV |
| Yes (X) | Raffle items | 36 | $6,367 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | In April 2024, the Board of Directors approved the closure of the Lutheran North Academy, effective June 30, 2024, and the sale of the related land and building. |
| Form 990, Part VI, Section A, line 1a | The Executive Committee is comprised of the Board Chair, Vice Chair and Secretary/Treasurer. The Committee has authority to conduct business on behalf of the Board between meetings. |
| Form 990, Part VI, Section B, line 11b | A copy of the completed Form 990 was reviewed by the CEO/Executive Director, CFO, and Board Chair before filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | Board members complete a conflict of interest questionnaire annually. Any potential conflicts of interest must be reported to the entire Board for acceptance and disclosure. |
| Form 990, Part VI, Section B, line 15a | The Executive Committee determines the salary of the Executive Director based on the predecessor's salary and the market rate for similar positions among Christian schools and other Lutheran associations. |
| Form 990, Part VI, Section C, line 19 | Available upon request. |