SOUTHWEST LOUISIANA CHARTER: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWEST LOUISIANA CHARTER (EIN 45-5379712)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-17
- IRS object ID
- 201433229349300043
- Schema version
- 2013v3.0
- 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 | 2014-11-17T10:53:13-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 591363792 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEEFE MCCULLOUGH & CO LLP CPA'S | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6550 N FEDERAL HIGHWAY SUITE 410 | AddressLine1 |
| City | FT LAUDERDALE | City |
| State | FL | State |
| ZIP Code | 33308 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455379712 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHWEST LOUISIANA CHARTER | BusinessNameLine1 |
| Business Name Line2 | ACADEMY FOUNDATION INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 3374757910 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 E MCNEESE STREET | AddressLine1 |
| City | LAKE CHARLES | City |
| State | LA | State |
| ZIP Code | 70607 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ULYSSES GENE THIBODEAUX JD | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3374339403 | PhoneNum |
| Signature | 2014-11-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM G BENSON | PreparerPersonNm |
| PTIN | P00455500 | PTIN |
| Phone | 9547710896 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | ULYSSES GENE THIBODEAUX | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3910 MARIE COURT | AddressLine1 |
| City | LAKE CHARLES | City |
| State | LA | State |
| ZIP Code | 70607 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,032,590 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SWLOUISIANACHARTER.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | THE FOUNDATION OWNS AND OPERATES SOUTHWEST LOUISIANA CHARTER ACADEMY IN THE LOUISIANA PARISH OF CALCASIEU. THE SCHOOL WILL PROVIDE STUDENTS, FROM KINDERGARTEN THROUGH EIGHTH (K-8) GRADE, WITH THE NECESSARY TOOLS AND SKILLS NEEDED TO DEVELOP SUPERIOR LEVELS OF ACHIEVEMENT. THE SCHOOL CURRENTLY SERVES STUDENTS FROM KINDERGARTEN THROUGH SEVENTH (K-7) GRADE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,519,950 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,939,171 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $57,970 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $53,338 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $890 | CYInvestmentIncomeAmt |
| PY Other Revenue | $27,919 | PYOtherRevenueAmt |
| CY Other Revenue | $39,191 | CYOtherRevenueAmt |
| PY Total Revenue | $5,605,839 | PYTotalRevenueAmt |
| CY Total Revenue | $7,032,590 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,310,660 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,266,190 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,699,212 | PYOtherExpensesAmt |
| CY Other Expenses | $3,659,090 | CYOtherExpensesAmt |
| PY Total Expenses | $5,009,872 | PYTotalExpensesAmt |
| CY Total Expenses | $6,925,280 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $595,967 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $107,310 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,594,507 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,003,080 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $998,540 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,299,803 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $595,967 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $703,277 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDING A POWERFUL PLATFORM OF CHANGE IN CALCASIEU PARISH AND SURROUNDING AREAS BY OFFERING A FULL KINDERGARTEN THROUGH TWELFTH (K-12) GRADE SYSTEM WHERE ALL CHILDREN CAN REALIZE THEIR PERSONAL AND ACADEMIC POTENTIAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,300,996 | ExpenseAmt |
| Revenue | $92,529 | RevenueAmt |
| Desc | INSTRUCTIONAL SERVICES: PROVIDE EDUCATION TO STUDENTS THROUGH AN ENVIRONMENT THAT INTEGRATES A RESEARCH-BASED CURRICULUM, AND A CULTURE OF SUCCESS AND CONCENTRATION ON ACADEMIC RIGOR. | Desc |
| Total Program Service Expenses | $5,300,996 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 | 0 | QuidProQuoContributionsInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARTER SCHOOLS USA INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9542023500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 CORPORATE DRIVE SUITE 124 | AddressLine1 |
| City | FORT LAUDERDALE | City |
| State | FL | State |
| ZIP Code | 33334 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JUDGE ULYSSES GENE THIBODEAUX | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHARLES A HONORE | ||||||
| VICE-PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CLYDE W MITCHELL | ||||||
| SECRETARY-TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANEETA AFZAL MD | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICIA KELTY | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW RANIER JD | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MARK BONIOL | ||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHARTER SCHOOLS USA INC | |||||
| 800 CORPORATE DRIVE STE 124 | FORT LAUDERDALE | FL | 33334 | SCHOOL MANAGEMENT SERVICES | $1,170,268 |
| PREFERRED MEAL SYSTEMS | |||||
| 5240 ST CHARLES ROAD | BERKELEY | IL | 60163 | FOOD SERVICES | $230,809 |
| THE LEMOINE COMPANY LLC | |||||
| 214 JEFFERSON STREET STE 200 | LAFAYETTE | LA | 70501 | SCHOOL CONSTRUCTION SERVICES | $160,760 |
| MCGRAW-HILL SCHOOL EDUCATION LLC | |||||
| 2 PENN PLAZA | NEW YORK | NY | 10121 | SCHOOL SUPPLIES | $143,227 |
| CDW CORPORATION | |||||
| 200 N MILWAUKEE AVE | VERNON HILLS | IL | 32254 | SCHOOL EQUIPMENT AND SUPPLIES | $112,309 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $490,984 | GovernmentGrantsAmt |
| All Other Contributions | $6,448,187 | AllOtherContributionsAmt |
| Total Contributions | $6,939,171 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BEFORE AND AFTERCARE F | 611710 | $38,108 | $38,108 |
| STUDENT LUNCHES | 611710 | $15,230 | $15,230 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $53,338 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $890 | TotalRevenueColumnAmt |
| Exclusion | $890 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $39,191 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,191 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $39,191 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,032,590 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,529 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $890 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,848,746 | TotalAmt |
| Program Services | $2,720,264 | ProgramServicesAmt |
| Management And General | $128,482 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,541 | TotalAmt |
| Program Services | $7,541 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,746 | TotalAmt |
| Program Services | $155,497 | ProgramServicesAmt |
| Management And General | $14,249 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,157 | TotalAmt |
| Program Services | $231,346 | ProgramServicesAmt |
| Management And General | $8,811 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,067,293 | TotalAmt |
| Management And General | $1,067,293 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,106 | TotalAmt |
| Management And General | $18,106 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,504 | TotalAmt |
| Program Services | $122,765 | ProgramServicesAmt |
| Management And General | $41,739 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,635 | TotalAmt |
| Program Services | $12,936 | ProgramServicesAmt |
| Management And General | $24,699 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $801,332 | TotalAmt |
| Program Services | $801,332 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,201 | TotalAmt |
| Program Services | $771 | ProgramServicesAmt |
| Management And General | $28,430 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,062 | TotalAmt |
| Management And General | $3,062 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,673 | TotalAmt |
| Management And General | $222,673 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,571 | TotalAmt |
| Program Services | $3,940 | ProgramServicesAmt |
| Management And General | $16,631 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| STUDENT TRANSPORTATION | $285,487 | $285,487 |
| FOOD COSTS | $281,247 | $281,247 |
| PROGRAM SUPPLIES | $247,907 | $247,907 |
| REPAIRS AND MAINTENANCE | $241,610 | $241,610 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,462 | TotalAmt |
| Program Services | $188,353 | ProgramServicesAmt |
| Management And General | $50,109 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,925,280 | TotalAmt |
| Program Services | $5,300,996 | ProgramServicesAmt |
| Management And General | $1,624,284 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $872,908 | BOYAmt |
| EOY | $1,132,809 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,816 | BOYAmt |
| EOY | $78,034 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,592 | BOYAmt |
| EOY | $38,058 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,723,351 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $379,979 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,887 | BOYAmt |
| EOY | $9,343,372 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,304 | BOYAmt |
| EOY | $10,410,807 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,594,507 | BOYAmt |
| EOY | $21,003,080 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $515,227 | BOYAmt |
| EOY | $917,942 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $17,299,298 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $483,313 | BOYAmt |
| EOY | $2,082,563 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,540 | BOYAmt |
| EOY | $20,299,803 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $595,967 | BOYAmt |
| EOY | $703,277 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $595,967 | BOYAmt |
| EOY | $703,277 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,594,507 | BOYAmt |
| EOY | $21,003,080 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $107,310 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,232,554 | OtherCostOrOtherBasisAmt |
| Book Value | $1,232,554 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,119 | OtherCostOrOtherBasisAmt |
| Depreciation | $256 | DepreciationAmt |
| Book Value | $4,863 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $886,902 | OtherCostOrOtherBasisAmt |
| Depreciation | $379,723 | DepreciationAmt |
| Book Value | $507,179 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,598,776 | OtherCostOrOtherBasisAmt |
| Book Value | $7,598,776 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,343,372 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM MANAGEMENT COMPANY | $41,651 |
| OTHER RECEIVABLES | $32,629 |
| DEPOSITS | $30,502 |
| RESTRICTED CASH EQUIVALENTS | $9,795,731 |
| UNAMORTIZED BOND ISSUANCE COSTS AND UNDERWRITERS' DISCOUNT | $510,294 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,410,807 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO RELATED PARTY | $405,436 |
| CONTRACTS PAYABLE | $1,677,127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,082,563 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $7,016,706 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,016,706 | RevenueSubtotalAmt |
| Other Revenues Not Included | $15,884 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $15,884 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,032,590 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,909,396 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,909,396 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $15,884 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $15,884 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,925,280 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ADMINISTRATION FEES PAID TO THE CALCASIEU PARISH SCHOOL BOARD 15,884. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ADMINISTRATION FEES PAID TO THE CALCASIEU PARISH SCHOOL BOARD 15,884. |
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 | THE SCHOOL IS A PUBLIC CHARTER SCHOOL ORGANIZED UNDER LOUISIANA STATUTES. ALL NONDISCRIMINATORY POLICY INFORMATION IS AVAILABLE THROUGH VARIOUS SOURCES, INCLUDING PUBLIC ANNOUNCEMENTS, PUBLICATIONS AND ON THEIR WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE FOUNDATION RECEIVED COMPENSATION FOR SERVICE IN THE FORM OF VARIOUS AWARDS, GRANTS AND OTHER SUBSIDIES FROM FEDERAL, STATE AND LOCAL GOVERMENTS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LOUISIANA PUBLIC FACILITIES AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 720895871 | BondIssuerEIN |
| Bond Issued | 2013-12-27 | BondIssuedDt |
| Issue Price | $17,480,000 | IssuePriceAmt |
| Purpose | PROVIDE FUNDS FOR ACQUISITION, CONSTRUCTION AND EQUIPPING OF CHARTER SCHOOL | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $17,480,000 | TotalProceedsAmt |
| In Reserve Fund | $1,594,678 | InReserveFundAmt |
| Capitalized Interest | $1,548,032 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $518,943 | IssuanceCostsFromProceedsAmt |
| Substantial Completion | 2043 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE FOUNDATION HAS HIRED A PROFESSIONAL CHARTER SCHOOL MANAGEMENT COMPANY TO OVERSEE THE DAY TO DAY OPERATIONS OF ALL SCHOOLS OWNED BY THE FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS SUBMITTED TO THE MANAGEMENT COMPANY AND THE BOARD OF DIRECTORS FOR REVIEW. AMOUNTS REFLECTED ON FORM 990 ARE RECONCILED TO THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS AND APPROVED PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED THROUGH THE STANDARDS AND PROVISIONS SET FORTH BY THE CALCASIEU PARISH SCHOOL DISTRICT. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FOUNDATION'S FORM 990 IS AVAILABLE UPON REQUEST TO THE MANAGEMENT COMPANY. THE FORM 990 CAN ALSO BE FOUND ON WWW.GUIDESTAR.COM. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE MANAGEMENT COMPANY. |
| FORM 990, PART XI, LINE 2C | THE FOUNDATION'S GOVERNING BOARD SELECTS THEIR AUDITOR IN COMPLIANCE WITH THE LOUISIANA STATUES WHICH REQUIRE CERTAIN CRITERIA TO BE FOLLOWED IN THEIR REQUEST FOR PROPOSAL PROCESS. |