Civic Intelligence

Capitol Education Foundation

990 • Fiscal year 2023 • EIN 46-0620028

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 11, 2023

Organization Profilewww.friendshipcapitolhigh.org

View Organization Page

1000 North 23rd StBaton Rouge, LA 70802

(225) 436-2777

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.25x

Higher debt load relative to assets than 63% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

33rd percentile

0.08x

Higher debt load relative to revenue than 33% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$139,617

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

2nd percentile

-33%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

30th percentile

-5.3%

Faster revenue growth than 30% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$2,048,101

Down $992,311 (-33%) from 2022

Net Assets

Down

$1,540,117

Down $231,524 (-13%) from 2022

Liabilities

Down

$507,984

Down $760,787 (-60%) from 2022

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin28th percentile

Revenue

Down

$6,279,893

Down $352,689 (-5.3%) from 2022

Expenses

Up

$6,564,455

Up $388,769 (+6.3%) from 2022

Net Income

Down

-$284,562

Down $741,458 (-162%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $814,066Liabilities 2015: $578,413Net Assets 2015: $235,6532015Assets 2016: $875,426Liabilities 2016: $531,865Net Assets 2016: $343,5612016Assets 2017: $1,259,488Liabilities 2017: $447,056Net Assets 2017: $812,4322017Assets 2018: $1,631,089Liabilities 2018: $375,085Net Assets 2018: $1,256,0042018Assets 2019: $1,563,086Liabilities 2019: $1,024,784Net Assets 2019: $538,3022019Assets 2020: $1,834,564Liabilities 2020: $953,262Net Assets 2020: $881,3022020Assets 2021: $1,632,578Liabilities 2021: $361,456Net Assets 2021: $1,271,1222021Assets 2022: $3,040,412Liabilities 2022: $1,268,771Net Assets 2022: $1,771,6412022Assets 2023: $2,048,101Liabilities 2023: $507,984Net Assets 2023: $1,540,1172023Assets 2024: $1,152,933Liabilities 2024: $0Net Assets 2024: $1,152,9332024

Highlighted filing

2023

Assets$2,048,101
Liabilities$507,984
Net Assets$1,540,117
Open 2023 Filing

Operations Trend

Revenue Growth30th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $4,837,352Expenses 2015: $4,601,699Net Income 2015: $235,6532015Revenue 2016: $5,152,340Expenses 2016: $5,066,432Net Income 2016: $85,9082016Revenue 2017: $5,303,451Expenses 2017: $4,834,580Net Income 2017: $468,8712017Revenue 2018: $5,499,359Expenses 2018: $5,055,787Net Income 2018: $443,5722018Revenue 2019: $4,773,180Expenses 2019: $5,490,882Net Income 2019: -$717,7022019Revenue 2020: $4,728,661Expenses 2020: $4,385,661Net Income 2020: $343,0002020Revenue 2021: $5,617,541Expenses 2021: $4,727,721Net Income 2021: $889,8202021Revenue 2022: $6,632,582Expenses 2022: $6,175,686Net Income 2022: $456,8962022Revenue 2023: $6,279,893Expenses 2023: $6,564,455Net Income 2023: -$284,5622023Revenue 2024: $1,716Expenses 2024: $387,178Net Income 2024: -$385,4622024

Highlighted filing

2023

Revenue$6,279,893
Expenses$6,564,455
Net Income-$284,562
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 11, 2023
Return Version
2022v5.0
Gross Receipts
$6,279,893
Mission and Program Overview

Mission

The mission of Friendship Capitol High School is to provide a world-class education that motivates students to achieve high academic standards, enjoy learning and develop as ethical, literate, well-rounded and self-sufficient citizens who contribute actively to their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$940,693$866,071▼ $74,622
Accounts Receivable$1,467,884$789,262▼ $678,622
Cash and Non-Interest-Bearing Accounts$577,278$338,458▼ $238,820
Prepaid Expenses and Deferred Charges$107,593$0▼ $107,593
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,093,450$2,048,101▼ $1,045,349
Other Assets Total$2$54,310▲ $54,308
Liabilities
Accounts Payable and Accrued Expenses$973,771$307,984▼ $665,787
Other Liabilities$295,000$200,000▼ $95,000
Total Liabilities$1,268,771$507,984▼ $760,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,824,679$1,540,117▼ $284,562
Total Net Assets Fund Balance$1,824,679$1,540,117▼ $284,562
Total Liabilities and Net Assets / Fund Balance$3,093,450$2,048,101▼ $1,045,349

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$829,683$614,743$1,444,426
Equipment$36,388$927,494$963,882
Other Land Buildings-$62,325$62,325
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleBaseTotal
Rhonda IrwinPrincipal$139,617$139,617
Charissa HayesDirector of Campus Ops$109,047$109,047
Jasmine EvansAcadademic Ops Mgr$101,181$101,181

Board Members and Trustees

NameTitle
Bruce MilesPresident
Brandon DumasBoard Member
Latasha AugustusBoard Member
Raymond JohnsonBoard Member
Reginald GraceBoard Member
Justin BlanchardExecutive Director

Highest Paid Contractors

ContractorServicesLocationCompensation
BCH Service GroupTransportation443 Country Club Blvd, Slidell, LA 70458$609,918
4th Sector SolutionsBusiness Mgmt10455 Jefferson Hwy Ste 110, Baton Rouge, LA 70809$264,326
Compass Group USA IncFood Service1566 Carroll Ave, San Francisco, CA 94124$137,396
Revenue and Support

Revenue Composition

Contributions and Grants
$1,711,022
Program Service Revenue
$4,568,871
Investment Income
$0
Other Revenue
$0
All Other Contributions
$315,034
Change in Net Assets
$-284,562

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,279,893
Total Revenue per Audited Statements
$6,279,893
Total Revenue per Form 990
$6,279,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,422,386
Other Expenses$3,142,069
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,692,145$245,317-$2,937,462
Fees for Services Other$508,237$329,121-$837,358
All Other Expenses$383,731$54,435-$438,166
Depreciation Depletion$276,266$69,067-$345,333
Other Employee Benefits$215,775$32,149-$247,924
Payroll Taxes$217,690$19,310-$237,000
Other Expenses$147,765$36,941-$184,706
Insurance$54,170$13,542-$67,712
Office Expenses$47,434--$47,434
Total Functional Expenses$5,702,231$862,224$0$6,564,455

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,564,455
Total Expenses per Audited Statements$6,564,455
Total Expenses per Form 990$6,564,455
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loc$200,000
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 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

“The President and Treasurer were presented with a copy of the filing for review. The 990 is made available to the other board members upon request.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available for review upon request. The school budget is presented to the public in an advertised meeting, is available to all during the following month, and is then approved at the next board meeting.”

Filing and Contact Details

Filer

Filer Name
Capitol Education Foundation
EIN
46-0620028
Address
1000 North 23rd St, Baton Rouge, LA 70802

Signing Officer

Name
Bruce Miles
Title
President
Signed
2023-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Miles
Formed
2012
Legal Domicile
La
Voting Board Members
5
Independent Board Members
0
Employees
57

Preparer

Firm
Daigrepont & Brian a Prof Acct Corp
Address
910 S ACADIAN THRUWAY, BATON ROUGE, LA 70806
Preparer
John M Goodwin CPA
Phone
2259273760
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The School accounts for income taxes in accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. Management believes it has no material uncertain tax positions and, accordingly has not recognized a liability for any unrecognized tax benefits.”

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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/MissionDesc0The mission of Friendship Capitol High School is to provide a world-class education that motivates students to achieve high academic standards, enjoy learning and develop as ethical, literate, well-rounded and self-sufficient citizens who contribute actively to their communities.
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IRS990/PrincipalOfficerNm0Bruce Miles
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School accounts for income taxes in accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. Management believes it has no material uncertain tax positions and, accordingly has not recognized a liability for any unrecognized tax benefits.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscriminatory policy is listed on enrollment forms, all brochures and printed media, as well as the website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1DURING FISCAL YEAR, FRIENDSHIP LOUISIANA RECEIVED LOCAL, STATE AND FEDERAL FUNDING UNDER A VARIETY OF PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The President and Treasurer were presented with a copy of the filing for review. The 990 is made available to the other board members upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All governing documents are available for review upon request. The school budget is presented to the public in an advertised meeting, is available to all during the following month, and is then approved at the next board meeting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02048101
IRS990/TotalAssetsGrp/BOYAmt03093450
IRS990/TotalAssetsGrp/EOYAmt02048101

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,048,101
Liabilities
$507,984
Net assets
$1,540,117
Revenue
$6,279,893
Expenses
$6,564,455
Net income
-$284,562
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.00$0.39$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.51$1.54$6.28$6.56$0.28
2022Detailed filing. Detailed filing data is available for this year.$3.04$1.27$1.77$6.63$6.18$0.46
2021Detailed filing. Detailed filing data is available for this year.$1.63$0.36$1.27$5.62$4.73$0.89
2020Summary only. Only limited summary data is available for this year.$1.83$0.95$0.88$4.73$4.39$0.34
2019Detailed filing. Detailed filing data is available for this year.$1.56$1.02$0.54$4.77$5.49$0.72
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.38$1.26$5.50$5.06$0.44
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.45$0.81$5.30$4.83$0.47
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.53$0.34$5.15$5.07$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.58$0.24$4.84$4.60$0.24