Civic Intelligence

Lutheran Education Association

990 • Fiscal year 2015 • EIN 36-2496650

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 17, 2016

Organization ProfileWWW.LEA.ORG
7400 Augusta StRiver Forest, IL 60305

(708) 209-3343

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.21x

Higher debt load relative to assets than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.52x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

8th percentile

-50%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$62,946

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

7th percentile

-55%

Faster asset growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-79%

Faster revenue growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$133,104

Down $165,801 (-55%) from 2014

Net Assets

Down

-$28,031

Down $152,055 (-123%) from 2014

Liabilities

Down

$161,135

Down $13,746 (-7.9%) from 2014

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin8th percentile

Revenue

Down

$307,024

Down $1,153,145 (-79%) from 2014

Expenses

Down

$459,078

Down $640,659 (-58%) from 2014

Net Income

Down

-$152,054

Down $512,486 (-142%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $168,675Liabilities 2011: $188,553Net Assets 2011: -$19,8782011Assets 2012: $74,538Liabilities 2012: $194,511Net Assets 2012: -$119,9732012Assets 2013: $327,675Liabilities 2013: $564,083Net Assets 2013: -$236,4082013Assets 2014: $298,905Liabilities 2014: $174,881Net Assets 2014: $124,0242014Assets 2015: $133,104Liabilities 2015: $161,135Net Assets 2015: -$28,0312015Assets 2016: $443,717Liabilities 2016: $646,183Net Assets 2016: -$202,4662016Assets 2017: $264,114Liabilities 2017: $115,152Net Assets 2017: $148,9622017Assets 2019: $545,818Liabilities 2019: $826,138Net Assets 2019: -$280,3202019Assets 2020: $163,980Liabilities 2020: $241,502Net Assets 2020: -$77,5222020Assets 2021: $154,848Liabilities 2021: $304,774Net Assets 2021: -$149,9262021Assets 2022: $479,562Liabilities 2022: $692,653Net Assets 2022: -$213,0912022Assets 2023: $442,223Liabilities 2023: $150,887Net Assets 2023: $291,3362023Assets 2024: $366,083Liabilities 2024: $200,868Net Assets 2024: $165,2152024

Highlighted filing

2015

Assets$133,104
Liabilities$161,135
Net Assets-$28,031
Open 2015 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,185,7502011Expenses 2012: $470,7712012Expenses 2013: $400,6432013Revenue 2014: $1,460,169Expenses 2014: $1,099,737Net Income 2014: $360,4322014Revenue 2015: $307,024Expenses 2015: $459,078Net Income 2015: -$152,0542015Revenue 2016: $361,791Expenses 2016: $536,226Net Income 2016: -$174,4352016Revenue 2017: $1,429,920Expenses 2017: $1,078,492Net Income 2017: $351,4282017Revenue 2019: $309,628Expenses 2019: $506,723Net Income 2019: -$197,0952019Revenue 2020: $1,459,272Expenses 2020: $1,256,474Net Income 2020: $202,7982020Revenue 2021: $440,648Expenses 2021: $513,052Net Income 2021: -$72,4042021Revenue 2022: $560,848Expenses 2022: $611,522Net Income 2022: -$50,6742022Revenue 2023: $1,771,633Expenses 2023: $1,270,374Net Income 2023: $501,2592023Revenue 2024: $462,508Expenses 2024: $592,422Net Income 2024: -$129,9142024

Highlighted filing

2015

Revenue$307,024
Expenses$459,078
Net Income-$152,054
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 17, 2016
Return Version
2014v6.0
Gross Receipts
$307,024
Mission and Program Overview

Mission

Lutheran education association links, equips, and affirms educators and workers in ministry for the purpose of building up the body of christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$234,926$55,072▼ $179,854
Prepaid Expenses and Deferred Charges$2,138$18,492▲ $16,354
Accounts Receivable$8,226$3,944▼ $4,282
Land, Buildings, and Equipment, Net$3,095$2,013▼ $1,082
Total Assets$298,905$133,104▼ $165,801
Other Assets Total$50,520$53,583▲ $3,063
Liabilities
Deferred Revenue$161,705$146,942▼ $14,763
Accounts Payable and Accrued Expenses$13,176$14,193▲ $1,017
Total Liabilities$174,881$161,135▼ $13,746
Net Assets / Fund Balance
Permanently Rstr Net Assets$51,470$51,470→ $0
Temporarily Rstr Net Assets$13,716$10,175▼ $3,541
Unrestricted Net Assets$58,838$-89,676▼ $148,514
Total Net Assets Fund Balance$124,024$-28,031▼ $152,055
Total Liabilities and Net Assets / Fund Balance$298,905$133,104▼ $165,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,013$8,655$10,668
Other Assets Org$53,583--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$51,470---$51,470
2013$51,470---$51,470
2012$51,470---$51,470
2011$51,470---$51,470
2010$51,450$20--$51,470
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan C LaabsExecutive DirectorFT$44,465$18,481$62,946
Doug GuardTreasurerPT$7,650-$7,650
John D WalzFormer TreasurerPT$7,400-$7,400

Board Members and Trustees

NameTitle
Daniel CzaplewskiChairperson
Barbara MertensBoard Member
Bernard BullBoard Member
Kim MarxhausenBoard Member
MARK L'HEUREUXBoard Member
Mike OldenburgBoard Member
Rob CookseyBoard Member
Mary EifertSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$239,998
Program Service Revenue
$55,786
Investment Income
$142
Other Revenue
$11,098
All Other Contributions
$30,417
Change in Net Assets
$-152,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$307,024
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$30,000
Total Revenue per Audited Statements
$337,024
Total Revenue per Form 990
$307,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$331,482
Other Expenses$127,096
Total Fundraising Expense$34,922
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$107,547$46,183$16,760$170,490
Other Salaries and Wages$60,444$17,357$9,420$87,221
Pension Plan Contributions$35,884$9,961$5,556$51,401
Conferences and Meetings$32,943--$32,943
Other Employee Benefits$13,694$3,782$2,110$19,586
Fees for Services Other$7,380$11,597-$18,977
Travel$14,411$4,104-$18,515
Fees for Services Accounting-$12,700-$12,700
Office Expenses$4,032$3,753-$7,785
Insurance$4,110$1,360$527$5,997
Payroll Taxes$1,929$554$301$2,784
Other Expenses$180$1,349$248$1,529
Depreciation Depletion-$1,082-$1,082
Grants to Domestic Orgs$500--$500
Royalties$253--$253
Total Functional Expenses$308,552$115,604$34,922$459,078

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$489,079
Expenses per Audited Statements$459,079
Total Expenses per Form 990$459,079
Expenses Not Reported on Form 990$30,000
Expenses Not Reported on Financial Statements$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 distributed to all members of the governing board and reviewed prior to the form being issued.”

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

“The board members are required to sign the forms and they are reviewed annually.”

Form 990, Part VI, Section B, Line 15

“The board reviews and approves all compensation.”

Form 990, Part VI, Section C, Line 19

“It is available upon request.”

Filing and Contact Details

Filer

Filer Name
Lutheran Education Association
EIN
36-2496650
Phone
7082093343
Address
7400 AUGUSTA ST, RIVER FOREST, IL 60305

Signing Officer

Name
Doug Guard
Title
Treasurer
Phone
7082093343
Signed
2016-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan C Laabs
Formed
1961
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
50

Preparer

Firm
Mueller & Co Llp
Address
1707 N RANDALL RD STE 200, ELGIN, IL 60123
Preparer
Beth Ulbrich
Phone
8478888600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Distributions can be made for the following purposes: to conduct original research relating to lutheran educators and lutheran education to support lutheran education research conducted through other means to develop new ideas for programs that move lea towards its vision and mission to implement specific new programs”

PART X, LINE 2:

“Lea has been determined to be exempt from income tax under section 501(c)(3) of the internal revenue code, and accordingly, no provision has been made for either federal or state incomes taxes. It is not a private foundation under section 509(a) of the code. Lea has adopted accounting principles related to uncertain tax positions for the year end and has evaluated its tax positions taken for all open tax years. Currently the 2011, 2012, and 2013 tax years are open and subject to examination by the internal revenue service; however, lea is not currently under audit nor have they been contacted by this jurisdiction. Based on the evaluation of lea's tax positions, management believes all positions would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended june 30, 2015 or 2014.”

Raw XML AppendixShowing 400 of 476 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/OtherExpensesGrp/ProgramServicesAmt022680
IRS990/OtherExpensesGrp/ProgramServicesAmt12301
IRS990/OtherExpensesGrp/ProgramServicesAmt2264
IRS990/OtherExpensesGrp/ProgramServicesAmt3180
IRS990/OtherExpensesGrp/TotalAmt022680
IRS990/OtherExpensesGrp/TotalAmt13006
IRS990/OtherExpensesGrp/TotalAmt21629
IRS990/OtherExpensesGrp/TotalAmt31529
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1DECREASE IN VALUE OF A
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08035
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13063
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt08035
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt13063
IRS990/OtherRevenueTotalAmt011098
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09420
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017357
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt060444
IRS990/OtherSalariesAndWagesGrp/TotalAmt087221
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0301
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0554
IRS990/PayrollTaxesGrp/ProgramServicesAmt01929
IRS990/PayrollTaxesGrp/TotalAmt02784
IRS990/PensionPlanContributionsGrp/FundraisingAmt05556
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09961
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt035884
IRS990/PensionPlanContributionsGrp/TotalAmt051401
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt051470
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt051470
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02138
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018492
IRS990/PrincipalOfficerNm0JONATHAN C LAABS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION AND EXHIB
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055786
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY: ACTIVITIES AND EXPENSES FOR ADVOCACY ON ISSUES OF IMPORTANCE TO LUTHERAN EDUCATION AND EDUCATORS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011625
IRS990/ProgSrvcAccomActy3Grp/Desc0LIASON: ACTIVITIES AND EXPENSES FOR DEVELOPING AND MAINTAINING RELATIONSHIPS WITH THE LUTHERAN CHURCH AND RELATED ORGANIZATIONS AND THE BROADER EDUCATIONAL COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt075250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0419578
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt07480
IRS990/PYInvestmentIncomeAmt0348
IRS990/PYOtherExpensesAmt0764512
IRS990/PYOtherRevenueAmt013491
IRS990/PYProgramServiceRevenueAmt01026752
IRS990/PYRevenuesLessExpensesAmt0360432
IRS990/PYSalariesCompEmpBnftPaidAmt0327745
IRS990/PYTotalExpensesAmt01099737
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01460169
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-152054
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt055786
IRS990/RoyaltiesGrp/ProgramServicesAmt0253
IRS990/RoyaltiesGrp/TotalAmt0253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0239998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0419576
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0243746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0290588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0400106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01594014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0142
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0348
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0382
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0971
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08035
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07800
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08659
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015538
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt024795
IRS990ScheduleA/OtherIncome170Grp/TotalAmt064827
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96040
IRS990ScheduleA/PublicSupportPY170Pct00.95120
IRS990ScheduleA/PublicSupportTotal170Amt01594014
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0239998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0419576
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0243746
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0290588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0400106
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01594014
IRS990ScheduleA/TotalSupportAmt01659812
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt051470
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt051470
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt051470
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt051470
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt051470
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt051470
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt051470
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt051470
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt051450
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt051470
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt030000
IRS990ScheduleD/DonatedServicesUseFcltsAmt030000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt02013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08655
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010668
IRS990ScheduleD/ExpensesNotReportedAmt030000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0459079
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt053583
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt030000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0307024
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTIONS CAN BE MADE FOR THE FOLLOWING PURPOSES: TO CONDUCT ORIGINAL RESEARCH RELATING TO LUTHERAN EDUCATORS AND LUTHERAN EDUCATION TO SUPPORT LUTHERAN EDUCATION RESEARCH CONDUCTED THROUGH OTHER MEANS TO DEVELOP NEW IDEAS FOR PROGRAMS THAT MOVE LEA TOWARDS ITS VISION AND MISSION TO IMPLEMENT SPECIFIC NEW PROGRAMS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LEA HAS BEEN DETERMINED TO BE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR EITHER FEDERAL OR STATE INCOMES TAXES. IT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. LEA HAS ADOPTED ACCOUNTING PRINCIPLES RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEAR END AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY THE 2011, 2012, AND 2013 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, LEA IS NOT CURRENTLY UNDER AUDIT NOR HAVE THEY BEEN CONTACTED BY THIS JURISDICTION. BASED ON THE EVALUATION OF LEA'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS WOULD BE UPHELD UNDER AN EXAMINATION; THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JUNE 30, 2015 OR 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02013
IRS990ScheduleD/TotalBookValueOtherAssetsAmt053583
IRS990ScheduleD/TotalExpensesPerForm990Amt0459079
IRS990ScheduleD/TotalRevenuePerForm990Amt0307024
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0337024
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0489079
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS DISTRIBUTED TO ALL MEMBERS OF THE GOVERNING BOARD AND REVIEWED PRIOR TO THE FORM BEING ISSUED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE REQUIRED TO SIGN THE FORMS AND THEY ARE REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES ALL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IT IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt013716
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010175

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,104
Liabilities
$161,135
Net assets
-$28,031
Revenue
$307,024
Expenses
$459,078
Net income
-$152,054
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.20$0.17$0.46$0.59$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.15$0.29$1.77$1.27$0.50
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.69$0.21$0.56$0.61$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.30$0.15$0.44$0.51$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.16$0.24$0.08$1.46$1.26$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.83$0.28$0.31$0.51$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.12$0.15$1.43$1.08$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.65$0.20$0.36$0.54$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.16$0.03$0.31$0.46$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.17$0.12$1.46$1.10$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.56$0.24$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.19$0.12$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.19$0.02$1.19