Civic Intelligence

Little People'S School Inc

EIN 23-7068067 • 501(c)3 • West Newton, MA

View Organization Page

Profile

Learning Prep School is an innovative educational and therapeutic school for students with language and learning challenges. Understanding that language skills are the basis for all learning, LPS's unique curriculum integrates the teaching of language skills in all subjects.

1507 Washington StreetWest Newton, MA 02465

learningprep.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.43x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.20x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

28th percentile

-3.5%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$240,351

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-6.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$4,545,575

Down $1,164,891 (-20%) from 2023

Liabilities

Down

$1,943,295

Down $829,289 (-30%) from 2023

Net Assets

Down

$2,602,280

Down $335,602 (-11%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin28th percentile

Revenue

Down

$9,665,532

Down $618,826 (-6.0%) from 2023

Expenses

Down

$10,001,134

Down $198,825 (-1.9%) from 2023

Net Income

Down

-$335,602

Down $420,001 (-498%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,068,585Liabilities 2010: $2,276,161Net Assets 2010: -$1,207,5762010Assets 2011: $1,336,899Liabilities 2011: $3,202,435Net Assets 2011: -$1,865,5362011Assets 2012: $1,566,999Liabilities 2012: $2,833,130Net Assets 2012: -$1,266,1312012Assets 2013: $2,425,988Liabilities 2013: $3,033,438Net Assets 2013: -$607,4502013Assets 2014: $2,877,865Liabilities 2014: $2,617,366Net Assets 2014: $260,4992014Assets 2015: $3,616,080Liabilities 2015: $2,705,010Net Assets 2015: $911,0702015Assets 2016: $3,570,283Liabilities 2016: $2,067,944Net Assets 2016: $1,502,3392016Assets 2017: $2,934,098Liabilities 2017: $1,644,585Net Assets 2017: $1,289,5132017Assets 2018: $2,479,640Liabilities 2018: $1,446,407Net Assets 2018: $1,033,2332018Assets 2019: $2,779,591Liabilities 2019: $1,587,741Net Assets 2019: $1,191,8502019Assets 2020: $3,941,473Liabilities 2020: $2,931,202Net Assets 2020: $1,010,2712020Assets 2021: $3,783,797Liabilities 2021: $2,977,470Net Assets 2021: $806,3272021Assets 2022: $4,180,469Liabilities 2022: $1,326,986Net Assets 2022: $2,853,4832022Assets 2023: $5,710,466Liabilities 2023: $2,772,584Net Assets 2023: $2,937,8822023Assets 2024: $4,545,575Liabilities 2024: $1,943,295Net Assets 2024: $2,602,2802024

Highlighted filing

2024

Assets$4,545,575
Liabilities$1,943,295
Net Assets$2,602,280
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,542,8802010Expenses 2011: $10,804,0712011Expenses 2012: $10,049,7132012Expenses 2013: $10,569,3332013Revenue 2014: $11,969,580Expenses 2014: $11,101,631Net Income 2014: $867,9492014Revenue 2015: $11,824,588Expenses 2015: $11,174,017Net Income 2015: $650,5712015Revenue 2016: $11,576,045Expenses 2016: $10,984,776Net Income 2016: $591,2692016Revenue 2017: $10,427,188Expenses 2017: $10,640,014Net Income 2017: -$212,8262017Revenue 2018: $9,206,991Expenses 2018: $9,463,271Net Income 2018: -$256,2802018Revenue 2019: $10,622,690Expenses 2019: $10,464,073Net Income 2019: $158,6172019Revenue 2020: $9,659,418Expenses 2020: $9,840,997Net Income 2020: -$181,5792020Revenue 2021: $9,734,167Expenses 2021: $9,938,111Net Income 2021: -$203,9442021Revenue 2022: $11,872,495Expenses 2022: $9,825,339Net Income 2022: $2,047,1562022Revenue 2023: $10,284,358Expenses 2023: $10,199,959Net Income 2023: $84,3992023Revenue 2024: $9,665,532Expenses 2024: $10,001,134Net Income 2024: -$335,6022024

Highlighted filing

2024

Revenue$9,665,532
Expenses$10,001,134
Net Income-$335,602
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$4,545,575
Liabilities
$1,943,295
Net assets
$2,602,280
Revenue
$9,665,532
Expenses
$10,001,134
Net income
-$335,602
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$1.94$2.60$9.67$10.0$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.71$2.77$2.94$10.3$10.2$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$1.33$2.85$11.9$9.83$2.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$2.98$0.81$9.73$9.94$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$2.93$1.01$9.66$9.84$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$1.59$1.19$10.6$10.5$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$1.45$1.03$9.21$9.46$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$1.64$1.29$10.4$10.6$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$2.07$1.50$11.6$11.0$0.59
2015Detailed filing. Detailed filing data is available for this year.$3.62$2.71$0.91$11.8$11.2$0.65
2014Detailed filing. Detailed filing data is available for this year.$2.88$2.62$0.26$12.0$11.1$0.87
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$3.03$0.61$10.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$2.83$1.27$10.0
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$3.20$1.87$10.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$2.28$1.21$10.5
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 5, 2016
Return Version
2014v6.0
Gross Receipts
$11,824,588
Mission and Program Overview

Mission

The distinctive mission of learning prep school is to provide a comprehensive educational program for students with mild to moderate language-based learning disabilities, focusing on the development of essential skills, core competencies, social pragmatics, social-emotional well-being, and personal integrity.

Learning Prep School is an innovative educational and therapeutic school for students with language and learning challenges. Understanding that language skills are the basis for all learning, LPS's unique curriculum integrates the teaching of language skills in all subjects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,415,440$2,034,535▲ $619,095
Savings and Temporary Cash Investments$809,116$1,082,034▲ $272,918
Accounts Receivable$428,963$380,801▼ $48,162
Land, Buildings, and Equipment, Net$206,797$78,904▼ $127,893
Prepaid Expenses and Deferred Charges$17,549$39,806▲ $22,257
Total Assets$2,877,865$3,616,080▲ $738,215
Liabilities
Other Liabilities$2,164,764$2,246,044▲ $81,280
Deferred Revenue$298,885$313,079▲ $14,194
Accounts Payable and Accrued Expenses$153,717$145,887▼ $7,830
Total Liabilities$2,617,366$2,705,010▲ $87,644
Net Assets / Fund Balance
Unrestricted Net Assets$255,938$911,070▲ $655,132
Temporarily Rstr Net Assets$4,561$0▼ $4,561
Total Net Assets Fund Balance$260,499$911,070▲ $650,571
Total Liabilities and Net Assets / Fund Balance$2,877,865$3,616,080▲ $738,215

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$919,538$919,538
Equipment$44,900$260,828$305,728
Other Land Buildings$34,004$18,202$52,206
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia DeAngelisFormer Exec. Director-Partial YearFT$131,250$9,894$141,144
David MorrissetteCFO, TreasurerFT$103,077$4,704$107,781
Joan FosterCOOFT$95,440$8,834$104,274
Mark SegarInterim Exec. DirectorFT$9,277-$9,277

Board Members and Trustees

NameTitle
Jean RaymondChair of the Board
Alan PisanoDirector
Charlie BreslinDirector
Chrisina BergeronDirector
Christopher BusbyDirector
Donald FreedmanDirector
Faith SegalDirector
Jeffrey DrayerDirector
Karen KamesDirector
Marcia RobinsonDirector
Mark FarrellDirector
Jane WolfsonSecretary, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$281,279
Program Service Revenue
$11,541,364
Investment Income
$1,945
Other Revenue
$0
All Other Contributions
$269,868
Change in Net Assets
$650,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,824,588
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$11,824,588
Total Revenue per Form 990
$11,824,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,336,557
Other Expenses$1,837,460
Total Fundraising Expense$111,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,798,185$306,144$93,152$7,197,481
Other Employee Benefits$1,166,088$71,487$2,854$1,240,429
Payroll Taxes$594,878$47,283$8,025$650,186
Occupancy$398,297$65,220-$463,517
Fees for Services Other$38,087$291,634-$329,721
Current Officers, Directors, Trustees, and Key Employees-$248,461-$248,461
Depreciation Depletion$150,603$15,630-$166,233
All Other Expenses$74,960$447$7,829$83,236
Fees for Services Legal-$80,624-$80,624
Fees for Services Accounting-$40,971-$40,971
Travel$35,896--$35,896
Insurance$29,111$2,869-$31,980
Fees for Services Management-$24,634-$24,634
Other Expenses$45,761$11,912-$11,912
Interest-$7,164-$7,164
Total Functional Expenses$9,847,677$1,214,480$111,860$11,174,017

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,174,017
Total Expenses per Audited Statements$11,174,017
Total Expenses per Form 990$11,174,017
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Accrued payroll$1,095,293
Due to Commonwealth of MA$588,946
Other accrued expenses$338,391
Accrued taxes$156,930
Accrued accounting fees$35,750
Accrued health insurance benefit$30,734
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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 11

“The 990 is prepared by the organization's independent auditor and is reviewed by the CFO and Finance Committee, with recommendation to full board for approval.”

Form 990, Part VI, Section B, line 12C

“All board members are required to review the conflict of interest policy and sign off on an annual basis. Additionally, the Business Office reviews all business relationships to ensure that there are no conflicts of interest with key employees or trustees.”

Form 990, Part VI, Section C, line 19

“All Financial Documents are available from the Massachussets Operational Services Division (OSD) UFR eFiling System: http://ufr.osd.state.ma.us/ Governing Documents may be obtained by visiting the school during normal visiting hours.”

Filing and Contact Details

Filer

Filer Name
LITTLE PEOPLE'S SCHOOL INC
EIN
23-7068067
Phone
6179653877
Address
1507 WASHINGTON STREET, WEST NEWTON, MA 02465

Signing Officer

Name
David Morrissette
Title
Chief Financial Officer
Phone
6179653877
Signed
2016-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Morrissette
Formed
1970
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
169
Volunteers
18

Preparer

Firm
Tonneson & Company PC
Address
401 Edgewater Place Suite 300, Wakefield, MA 01880-6208
Preparer
Cynthia P Almquist
Phone
7812459999
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“In determining the recognition of uncertain tax positions, the School applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with taxing authorities. As of June 30, 2015, the School has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 510 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0153717
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0145887
IRS990/AccountsReceivableGrp/BOYAmt0428963
IRS990/AccountsReceivableGrp/EOYAmt0380801
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Learning Prep School is an innovative educational and therapeutic school for students with language and learning challenges. Understanding that language skills are the basis for all learning, LPS's unique curriculum integrates the teaching of language skills in all subjects.
IRS990/AllOtherContributionsAmt0269868
IRS990/AllOtherExpensesGrp/FundraisingAmt07829
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0447
IRS990/AllOtherExpensesGrp/ProgramServicesAmt074960
IRS990/AllOtherExpensesGrp/TotalAmt083236
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID MORRISSETTE
IRS990/BooksInCareOfDetail/PhoneNum06179650764
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01507 WASHINGTON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0West Newton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002465
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01415440
IRS990/CashNonInterestBearingGrp/EOYAmt02034535
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0248461
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0248461
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0281279
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01945
IRS990/CYOtherExpensesAmt01837460
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt011541364
IRS990/CYRevenuesLessExpensesAmt0650571
IRS990/CYSalariesCompEmpBnftPaidAmt09336557
IRS990/CYTotalExpensesAmt011174017
IRS990/CYTotalFundraisingExpenseAmt0111860
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt011824588
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0298885
IRS990/DeferredRevenueGrp/EOYAmt0313079
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt015630
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0150603
IRS990/DepreciationDepletionGrp/TotalAmt0166233
IRS990/Desc0The School provides educational services to special needs students with language and learning disabilities. Enrollment is comprised of approximately 275 students from approximately 100 Massachusetts communities.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0169
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt09847677
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt040971
IRS990/FeesForServicesAccountingGrp/TotalAmt040971
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt080624
IRS990/FeesForServicesLegalGrp/TotalAmt080624
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt024634
IRS990/FeesForServicesManagementGrp/TotalAmt024634
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0291634
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt038087
IRS990/FeesForServicesOtherGrp/TotalAmt0329721
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt138834
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt144704
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt159894
IRS990/Form990PartVIISectionAGrp/PersonNm0Jean Raymond
IRS990/Form990PartVIISectionAGrp/PersonNm1Jane Wolfson
IRS990/Form990PartVIISectionAGrp/PersonNm2Chrisina Bergeron
IRS990/Form990PartVIISectionAGrp/PersonNm3Charlie Breslin
IRS990/Form990PartVIISectionAGrp/PersonNm4Christopher Busby
IRS990/Form990PartVIISectionAGrp/PersonNm5Jeffrey Drayer
IRS990/Form990PartVIISectionAGrp/PersonNm6Mark Farrell
IRS990/Form990PartVIISectionAGrp/PersonNm7Donald Freedman
IRS990/Form990PartVIISectionAGrp/PersonNm8Karen Kames
IRS990/Form990PartVIISectionAGrp/PersonNm9Alan Pisano
IRS990/Form990PartVIISectionAGrp/PersonNm10Marcia Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm11Faith Segal
IRS990/Form990PartVIISectionAGrp/PersonNm12Mark Segar
IRS990/Form990PartVIISectionAGrp/PersonNm13Joan Foster
IRS990/Form990PartVIISectionAGrp/PersonNm14David Morrissette
IRS990/Form990PartVIISectionAGrp/PersonNm15Cynthia DeAngelis
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1395440
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair of the Board
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Interim Exec. Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13COO
IRS990/Form990PartVIISectionAGrp/TitleTxt14CFO, Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Former Exec. Director-Partial Year
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0Learning Prep School is an innovative educational and therapeutic school for students with language and learning challenges. Understanding that language skills are the basis for all learning, LPS's unique curriculum integrates the teaching of language skills in all subjects.
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039806
IRS990/PrincipalOfficerNm0David Morrissette
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL SERVICES
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034004
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018202
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052206
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2338391
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt430734
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other accrued expenses
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Accrued accounting fees
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Accrued health insurance benefit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Due to Commonwealth of MA
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt011824588
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In determining the recognition of uncertain tax positions, the School applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with taxing authorities. As of June 30, 2015, the School has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011824588
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt011174017
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School's racial nondiscriminatory policy is published in a newspaper.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Government assistance includes numerous cities and towns paying the school to educate students from their districts.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
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