2025-05-15T14:44:02-05:00 2024-06-30 760269860 Blazek & Vetterling 2900 Weslayan Suite 200 Houston TX 77027 990 2023-07-01 746001258 Lutheran Education Association of Houston LUTH 2816175189 225 E Edgewood Dr Friendswood TX 77546 Lance Cleaver CFO 2816175189 2025-05-15 1 0 Susanna Blackmon P01226926 7134395739 2025-05-15 2023 2025-03-06 01:10:19Z X R Scott Fogo 225 E Edgewood Dr Friendswood TX 77546 29654430 0 X www.leahschools.org X 1947 TX Provide college preparatory education for students 6 weeks to Grade 12. 6 4 367 200 0 0 2165601 4429424 22178362 24152997 30656 83717 245673 740792 24620292 29406930 2495403 2172153 0 0 13128138 14349558 0 0 349716 8449436 9407308 24072977 25929019 547315 3477911 34354333 37391161 18056432 17600964 16297901 19790197 X 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. 0 1 23446022 2172153 24152997 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. 23446022 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 103 0 1 367 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X Lance Cleaver 2816175189 225 E Edgewood Dr Friendswood TX 77546 Kurt Rosenhagen Chair 1.00 X X 0 0 0 Jonte' Greer Vice Chair 1.00 X X 0 0 0 Elizabeth Killinger Secretary/Treasurer (to 4/24) 1.00 X X 0 0 0 Joyce Carpenter Secretary/Treasurer (as of 4/24) 1.00 X X 0 0 0 Jon Fraker Board member 1.00 X 0 0 0 Jae Moore Board member 1.00 X 0 0 0 Daniel Schepmann Board member 1.00 X 0 0 0 Elizabeth Jane Brown CFO (to 7/2023) 40.00 X 93417 0 16619 Lance Cleaver CFO (from 7/2023) 40.00 X 71373 0 12102 R Scott Fogo Executive Director 40.00 X 181252 0 30612 Steve Garrabrant Head of School - LSA 40.00 X 112975 0 33470 459017 0 92803 2 0 1 0 SAGE Dining Services 1402 York Rd Lutherville MD 21093 Food services 759600 Crain Group LLC 3801 Knapp Rd Pearland TX 77581 Construction 359665 Synergi Partners Inc 151 W Evans St Florence SC 29501 Consulting 354889 Alliance Roofing 4301 Magnolia Pkwy Pearland TX 77584 Building repairs 287382 Galveston Limousine & Transportation PO Box 3190 Galveston TX 77552 Transportation 265939 5 339849 2491152 1598423 119412 4429424 Tuition and fees 611110 21775914 21775914 Auxiliary service fees 611110 2377083 2377083 24152997 83717 83717 284548 0 284548 284548 284548 703744 339849 247500 456244 456244 29406930 24152997 0 824509 2172153 2172153 402703 280165 122538 11092190 10503803 455189 133198 744134 711004 26070 7060 1540122 1441631 74816 23675 570409 523933 34617 11859 38605 38605 1037042 527721 504077 5244 158066 158066 254838 205672 43062 6104 342853 322122 15198 5533 1881374 1820119 44906 16349 324058 314499 9559 174248 101958 64776 7514 396904 396904 1264310 1254546 7158 2606 429180 424354 3538 1288 Educ./student supplies 1953794 1928512 18534 6748 Dining hall services 715333 715333 Dues and subscriptions 348621 81758 266863 Uncollectible amounts 88082 88082 25929019 23446022 2133281 349716 4413919 6687934 3391962 4209996 36160 156083 113830 121685 187497 316703 42738216 17598012 24982055 25140204 224307 248490 1004603 510066 34354333 37391161 229356 602073 4218123 4311684 197017 286050 12495624 11920727 916312 480430 18056432 17600964 X 14950613 16915653 1347288 2874544 16297901 19790197 34354333 37391161 3477911 14385 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 884090 24184 908274 865877 18213 884090 901036 -35159 865877 959153 1706 34148 93971 901036 949638 4994 4521 959153 0.41470 0.58530 0 0 195368 3650654 3846022 4523259 25925876 13841359 16607776 55000 3091602 2467652 678950 163786 5132671 1289001 4007456 25140204 Operating lease liability 329544 Finance lease liability 150886 480430 27249162 14385 -2172153 -2157768 29406930 0 29406930 23756866 0 23756866 2172153 2172153 25929019 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. Gala 520005 139138 380867 3241 14685 17936 10175 75735 Wildcat Bash 394574 180519 214055 7625 14630 3447 32889 2 129014 20192 108822 500 2373 25955 2471 35838 1043593 339849 703744 500 13239 40640 35037 13622 144462 247500 456244 1 Financial aid 387 2172153 Part I, Line 2: 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. X 1 1 X X X 0 0 0 0 0 0 0 0 0 R Scott Fogo Executive Director 175000 0 0 0 6252 0 15225 0 15387 0 211864 0 0 0 Part I, Line 1a As Head of School, Steve Garrabrant had a $5,000 discretionary spending account. 18577 Tuition Financial aid X Auction items 271 113045 FMV X Raffle items 36 6367 FMV 0 0 0 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.