Civic Intelligence

Advocates for Art-Based Education Corp

EIN 20-3814839 • 501(c)3 • New Orleans, LA

Profile

Advocates for arts-based education corporation is a nonprofit entity that operates the willow school. The willow school is a kindergarten through 12th grade new orleans public school located in uptown new orleans. A charter school is a public school operated by a nonprofit corporation pursuant to an agreement with the local or state school board with public funding. As a type 3 charter, the willow school is a "local charter" converted from an existing public school, the willow school elementary and extension school, and is still part of new orleans public schools. In the summer of 2005, the willow school began pursuing charter status with an overwhelming vote of approval by both the parents and staff of the school as provided by the louisiana charter school law. The willow school submitted its charter proposal to the orleans parish school board, who approved the charter application in september 2005.

5624 Freret StreetNew Orleans, LA 70115

www.willowschoolnola.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.30x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.24x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

9th percentile

-23%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$197,419

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

4th percentile

-20%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$23,845,668

Down $5,999,137 (-20%) from 2023

Liabilities

Up

$7,257,627

Up $423,108 (+6.2%) from 2023

Net Assets

Down

$16,588,041

Down $6,422,245 (-28%) from 2023

Revenue

Up

$29,639,346

Up $4,122,087 (+16%) from 2023

Expenses

Up

$36,481,046

Up $10,840,053 (+42%) from 2023

Net Income

Down

-$6,841,700

Down $6,717,966 (-5429%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $15,262,015Liabilities 2010: $554,290Net Assets 2010: $14,707,7252010Assets 2011: $16,857,823Liabilities 2011: $773,726Net Assets 2011: $16,084,0972011Assets 2012: $16,248,403Liabilities 2012: $954,973Net Assets 2012: $15,293,4302012Assets 2013: $16,397,993Liabilities 2013: $1,029,711Net Assets 2013: $15,368,2822013Assets 2014: $17,870,289Liabilities 2014: $881,468Net Assets 2014: $16,988,8212014Assets 2015: $19,329,903Liabilities 2015: $911,611Net Assets 2015: $18,418,2922015Assets 2016: $21,112,202Liabilities 2016: $1,495,601Net Assets 2016: $19,616,6012016Assets 2017: $20,981,780Liabilities 2017: $1,429,952Net Assets 2017: $19,551,8282017Assets 2018: $20,746,960Liabilities 2018: $1,376,695Net Assets 2018: $19,370,2652018Assets 2019: $21,141,425Liabilities 2019: $1,582,194Net Assets 2019: $19,559,2312019Assets 2020: $25,647,770Liabilities 2020: $4,819,612Net Assets 2020: $20,828,1582020Assets 2021: $25,052,581Liabilities 2021: $1,965,818Net Assets 2021: $23,086,7632021Assets 2022: $29,849,402Liabilities 2022: $6,757,956Net Assets 2022: $23,091,4462022Assets 2023: $29,844,805Liabilities 2023: $6,834,519Net Assets 2023: $23,010,2862023Assets 2024: $23,845,668Liabilities 2024: $7,257,627Net Assets 2024: $16,588,0412024

Highlighted filing

2024

Assets$23,845,668
Liabilities$7,257,627
Net Assets$16,588,041

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$20M$0-$20MExpenses 2010: $13,240,9722010Expenses 2011: $14,115,4392011Revenue 2012: $16,383,632Expenses 2012: $17,174,299Net Income 2012: -$790,6672012Expenses 2013: $16,378,9342013Revenue 2014: $18,643,348Expenses 2014: $17,022,809Net Income 2014: $1,620,5392014Revenue 2015: $18,608,170Expenses 2015: $17,197,061Net Income 2015: $1,411,1092015Revenue 2016: $19,200,917Expenses 2016: $18,005,377Net Income 2016: $1,195,5402016Revenue 2017: $18,816,174Expenses 2017: $18,844,503Net Income 2017: -$28,3292017Revenue 2018: $19,619,143Expenses 2018: $19,668,688Net Income 2018: -$49,5452018Revenue 2019: $20,072,455Expenses 2019: $20,111,955Net Income 2019: -$39,5002019Revenue 2020: $20,402,490Expenses 2020: $19,347,377Net Income 2020: $1,055,1132020Revenue 2021: $22,710,552Expenses 2021: $20,271,407Net Income 2021: $2,439,1452021Revenue 2022: $22,680,655Expenses 2022: $22,028,724Net Income 2022: $651,9312022Revenue 2023: $25,517,259Expenses 2023: $25,640,993Net Income 2023: -$123,7342023Revenue 2024: $29,639,346Expenses 2024: $36,481,046Net Income 2024: -$6,841,7002024

Highlighted filing

2024

Revenue$29,639,346
Expenses$36,481,046
Net Income-$6,841,700

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.8$7.26$16.6$29.6$36.5$6.84
2023Detailed filing. Detailed filing data is available for this year.$29.8$6.83$23.0$25.5$25.6$0.12
2022Detailed filing. Detailed filing data is available for this year.$29.8$6.76$23.1$22.7$22.0$0.65
2021Detailed filing. Detailed filing data is available for this year.$25.1$1.97$23.1$22.7$20.3$2.44
2020Detailed filing. Detailed filing data is available for this year.$25.6$4.82$20.8$20.4$19.3$1.06
2019Detailed filing. Detailed filing data is available for this year.$21.1$1.58$19.6$20.1$20.1$0.04
2018Detailed filing. Detailed filing data is available for this year.$20.7$1.38$19.4$19.6$19.7$0.05
2017Detailed filing. Detailed filing data is available for this year.$21.0$1.43$19.6$18.8$18.8$0.03
2016Detailed filing. Detailed filing data is available for this year.$21.1$1.50$19.6$19.2$18.0$1.20
2015Detailed filing. Detailed filing data is available for this year.$19.3$0.91$18.4$18.6$17.2$1.41
2014Detailed filing. Detailed filing data is available for this year.$17.9$0.88$17.0$18.6$17.0$1.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$1.03$15.4$16.4
2012Summary only. Only limited summary data is available for this year.$16.2$0.95$15.3$16.4$17.2$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$0.77$16.1$14.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$0.55$14.7$13.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$33,680,037
Mission and Program Overview

Mission

Advocates for arts-based education corporation is a nonprofit entity that operates lusher charter school. Lusher charter school is a kindergarten through 12th grade new orleans public school located in uptown new orleans. A charter school is a public school operated by a nonprofit corporation pursuant to an agreement with the local or state school board with public funding. As a type 3 charter, lusher charter school is a "local charter" converted from an existing public school, lusher elementary and extension school, and is still part of new orleans public schools. In the summer of 2005, lusher began pursuing charter status with an overwhelming vote of approval by both the parents and staff of the school as provided by the louisiana charter school law. Lusher submitted its charter proposal to the orleans parish school board, who approved the charter application in september 2005.

Advocates for arts-based education corporation is a nonprofit entity that operates the willow school. The willow school is a kindergarten through 12th grade new orleans public school located in uptown new orleans. A charter school is a public school operated pursuant to an agreement with the local or state school board with public funding. As a type 3 charter, the willow school is a "local charter" converted from an existing public school, the willow school elementary and extension school, and is still part of new orleans public schools. In the summer of 2005, the willow school began pursuing charter status with an overwhelming vote of approval by both the parents and staff of the school as provided by the louisiana charter school law. The willow school submitted its charter proposal to the orleans parish school board, who approved the charter application in september 2005.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$12,484,553$13,231,227▲ $746,674
Savings and Temporary Cash Investments$3,134,696$6,624,785▲ $3,490,089
Land, Buildings, and Equipment, Net$13,120,637$2,440,289▼ $10,680,348
Pledges and Grants Receivable$499,128$596,067▲ $96,939
Prepaid Expenses and Deferred Charges$190,807$259,105▲ $68,298
Total Assets$29,844,805$23,845,668▼ $5,999,137
Other Assets Total$414,984$694,195▲ $279,211
Liabilities
Other Liabilities$4,186,877$3,801,187▼ $385,690
Accounts Payable and Accrued Expenses$2,647,642$3,456,440▲ $808,798
Total Liabilities$6,834,519$7,257,627▲ $423,108
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,771,657$16,023,171▼ $6,748,486
Net Assets With Donor Restrictions$238,629$564,870▲ $326,241
Total Net Assets Fund Balance$23,010,286$16,588,041▼ $6,422,245
Total Liabilities and Net Assets / Fund Balance$29,844,805$23,845,668▼ $5,999,137

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,166,308$1,084,864-
Equipment$273,981$1,883,007-
Other Securities$12,743,353--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen RiedlingerPrior CEOFT$197,419$302$197,721
Nicolette LondonCEOFT$182,736$5,855$188,591
Ulyses CollinsDirector of Campus Safety and CultureFT$138,237$7,692$145,929
Charmaine DavisCFOFT$143,190$2,060$145,250
George Frank Israel JrDirector of OperationsFT$136,487$5,309$141,796
Charlene R HebertDirector of School QualityFT$132,129$7,725$139,854
Kendra Reine HenryMs PrincipalFT$136,625-$136,625
Robert HillHs PrincipalFT$126,869$4,977$131,846

Board Members and Trustees

NameTitle
Gary SolomonPresident
Jennifer McgowanVice President
Alysia LoshbaughBoard Member
Chris ReadeBoard Member
George WilsonBoard Member
Michelle BeatyBoard Member
Richard CortizasBoard Member
Kiki HustonSecretary
Rachel WisdomTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Dove GroupMaintenance38398 HIGHWAY 30, Gonzales, LA 70737$360,359
Bluum Of Texas LLCComputer Hardware951 VALLEY VIEW LN UNIT 180, Irving, TX 75061$198,894
Jj JulienTransportation11500 CHEF MENTEUR HWY, New Orleans, LA 70129$155,215
Children's HospitalTherapeutic Services200 HENRY CLAY AVE, New Orleans, LA 70118$154,524
Crescent City ConstructionConstruction614 CENTRAL AVENUE, Jefferson, LA 70121$121,191
Revenue and Support

Revenue Composition

Contributions and Grants
$26,870,753
Program Service Revenue
$2,539,203
Investment Income
$229,390
Other Revenue
$0
All Other Contributions
$499,003
Change in Net Assets
$-6,841,700

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,639,346
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$430,255
Total Revenue per Audited Statements
$30,069,601
Total Revenue per Form 990
$29,639,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$18,913,816
Grants and Similar Amounts Paid$10,462,320
Other Expenses$7,104,910
Total Fundraising Expense$45,095
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,616,555$268,999$440$13,885,994
Grants to Domestic Orgs$10,462,320--$10,462,320
Pension Plan Contributions$2,999,500$150,272$7,299$3,157,071
Office Expenses$1,501,443$5,067$789$1,507,299
Occupancy$1,348,979$70,999-$1,419,978
Other Employee Benefits$1,202,638$20,398$3,111$1,226,147
Insurance$776,930$40,891-$817,821
Fees for Services Other$724,311--$724,311
Depreciation Depletion$414,405$21,811-$436,216
Current Officers, Directors, Trustees, and Key Employees$141,273$209,449$30,609$381,331
Payroll Taxes$253,296$8,806$1,171$263,273
Information Technology$210,829$1,587$347$212,763
Fees for Services Legal$47,532$142,597-$190,129
Travel$180,207$7,275$1,329$188,811
Other Expenses$147,700$50,465-$147,700
Interest$112,925$2,749-$115,674
All Other Expenses$78,636--$78,636
Fees for Services Accounting-$52,850-$52,850
Advertising$28,454--$28,454
Conferences and Meetings$8,278$1,816-$10,094
Total Functional Expenses$35,379,920$1,056,031$45,095$36,481,046

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$36,491,846
Expenses per Audited Statements$36,481,046
Total Expenses per Form 990$36,481,046
Expenses Not Reported on Form 990$10,800
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Orleans Parish School Board (opsb)New Orleans, LAOpsb School BoardThe School Contributed Property to the Opsb.$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loans Payable$3,801,187
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Before submitting, a copy of the 990 is e-mailed to the board of directors to request questions or concerns by them by a certain deadline.

Form 990, Part VI, Section B, Line 15A

Form 990, part vi, section b, line 15: ceo's salary is set by the board. The compensation committee consults with the chairman of the board and then meets with the ceo. After discussions with the ceo take place, the compensation committee makes a recommendation to the board who then either approves or modifies the recommendation. In the later case, the compensation committee again meets with the ceo to determine if the modified recommendation is acceptable. Once an agreement is reached, a written employment contract is signed by both parties. There is no review by anyone other than the board members. All other salaries are set by the ceo. She reviews compensation paid by other schools and considers responsibility assumed and value provided to the organization.

Form 990, Part VI, Section C, Line 19

The willow school makes their governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Advocates for Art-based Education Corp
EIN
20-3814839
Phone
5043043960
Address
5624 FRERET STREET, NEW ORLEANS, LA 70115
Doing Business As
The Willow School

Signing Officer

Name
Charmaine Davis
Title
Chief Financial Officer
Phone
5043043960
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charmaine Davis
Formed
2006
Legal Domicile
La
Voting Board Members
9
Independent Board Members
9
Employees
391
Volunteers
146

Preparer

Firm
Bourgeois Bennett LLC
Address
111 VETERANS BLVD SUITE 1700, METAIRIE, LA 70005
Preparer
Linda Eberle
Phone
5048314949
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board does not have an audit committee. The entire board reviews the audit each year. The entire board deliberates regarding choice of auditor and selects the auditor.

Financial Statement Notes

PART X, LINE 2:

Accounting standards provide detailed guidance for financial statement recognition, measurement, and disclosure of uncertain tax positions recognized in an entity's financial statements. These standards require an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will not be sustained upon examination. As of june 30, 2024, management of the school believes that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years june 30, 2021 and later remain subject to examination by the taxing authorities.

Raw XML AppendixShowing 400 of 636 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0ADVOCATES FOR ARTS-BASED EDUCATION CORPORATION IS A NONPROFIT ENTITY THAT OPERATES THE WILLOW SCHOOL. THE WILLOW SCHOOL IS A KINDERGARTEN THROUGH 12TH GRADE NEW ORLEANS PUBLIC SCHOOL LOCATED IN UPTOWN NEW ORLEANS. A CHARTER SCHOOL IS A PUBLIC SCHOOL OPERATED PURSUANT TO AN AGREEMENT WITH THE LOCAL OR STATE SCHOOL BOARD WITH PUBLIC FUNDING. AS A TYPE 3 CHARTER, THE WILLOW SCHOOL IS A "LOCAL CHARTER" CONVERTED FROM AN EXISTING PUBLIC SCHOOL, THE WILLOW SCHOOL ELEMENTARY AND EXTENSION SCHOOL, AND IS STILL PART OF NEW ORLEANS PUBLIC SCHOOLS. IN THE SUMMER OF 2005, THE WILLOW SCHOOL BEGAN PURSUING CHARTER STATUS WITH AN OVERWHELMING VOTE OF APPROVAL BY BOTH THE PARENTS AND STAFF OF THE SCHOOL AS PROVIDED BY THE LOUISIANA CHARTER SCHOOL LAW. THE WILLOW SCHOOL SUBMITTED ITS CHARTER PROPOSAL TO THE ORLEANS PARISH SCHOOL BOARD, WHO APPROVED THE CHARTER APPLICATION IN SEPTEMBER 2005.
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IRS990/Desc0ELEMENTARY AND SECONDARY EDUCATIONAL AND PUPIL SUPPORT SERVICES - 2,068 STUDENTS ENROLLED IN GRADE K TO 12 PARTICIPATING IN ARTS-BASED EDUCATION WITH POSITIVE DISCIPLINE PROGRAMS AND UTILIZING THE LATEST NEUROLOGICAL DEVELOPMENT AND BRAIN RESEARCH AS WELL AS A SYSTEMATIC APPROACH TO LITERACY AND NUMERACY INSTRUCTION. SUPPORT SERVICES INCLUDE SOCIAL WORKERS, GUIDANCE COUNSELORS, CURRICULUM COORDINATORS, AND A NURSE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRIOR CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF SCHOOL QUALITY
IRS990/Form990PartVIISectionAGrp/TitleTxt13MS PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF CAMPUS SAFETY AND CULTURE
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IRS990/MissionDesc0ADVOCATES FOR ARTS-BASED EDUCATION CORPORATION IS A NONPROFIT ENTITY THAT OPERATES THE WILLOW SCHOOL. THE WILLOW SCHOOL IS A KINDERGARTEN THROUGH 12TH GRADE NEW ORLEANS PUBLIC SCHOOL LOCATED IN UPTOWN NEW ORLEANS. A CHARTER SCHOOL IS A PUBLIC SCHOOL OPERATED BY A NONPROFIT CORPORATION PURSUANT TO AN AGREEMENT WITH THE LOCAL OR STATE SCHOOL BOARD WITH PUBLIC FUNDING. AS A TYPE 3 CHARTER, THE WILLOW SCHOOL IS A "LOCAL CHARTER" CONVERTED FROM AN EXISTING PUBLIC SCHOOL, THE WILLOW SCHOOL ELEMENTARY AND EXTENSION SCHOOL, AND IS STILL PART OF NEW ORLEANS PUBLIC SCHOOLS. IN THE SUMMER OF 2005, THE WILLOW SCHOOL BEGAN PURSUING CHARTER STATUS WITH AN OVERWHELMING VOTE OF APPROVAL BY BOTH THE PARENTS AND STAFF OF THE SCHOOL AS PROVIDED BY THE LOUISIANA CHARTER SCHOOL LAW. THE WILLOW SCHOOL SUBMITTED ITS CHARTER PROPOSAL TO THE ORLEANS PARISH SCHOOL BOARD, WHO APPROVED THE CHARTER APPLICATION IN SEPTEMBER 2005.
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IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITIES
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IRS990/ProgramServiceRevenueGrp/Desc3SUMMER ATHLETICS PROGRAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0CO-CURRICULAR AND AFTER-SCHOOL EDUCATIONAL PROGRAMS - OPTIONAL ATHLETICS, ARTS AND OTHER CO-CURRICULAR ACTIVITIES ARE ATTENDED BY APPROXIMATELY 1,891 STUDENTS ON EITHER A PART-TIME OR FULL TIME BASIS. THE PROGRAMS PROVIDE EDUCATIONAL OPPORTUNITIES AS WELL AS A SAFE BEFORE AND AFTER SCHOOL ENVIRONMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SUMMER EDUCATIONAL PROGRAMS - OPTIONAL ARTS INTENSIVE, ATHLETICS, AND EDUCATIONAL ENRICHMENT PROGRAMS ATTENDED BY APPROXIMATELY 499 STUDENTS ALLOWING FOR ADDITIONAL LEARNING OPPORTUNITIES IN LITERACY AND NUMERACY AS WELL AS ARTS EXPLORATIONS. STUDENTS PAID A FEE FOR ART AND ATHLETIC PROGRAMS THAT HELPED TO OFFSET THE COST OF THE PROGRAM.
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