Civic Intelligence

Baton Rouge University Preparatory Charter School Inc.

990 • Fiscal year 2016 • EIN 46-2686347

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 15, 2017

5300 Monarch AveBaton Rouge, LA 70811

(225) 447-8307

Siviq Scores

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

Liabilities / Assets

75th percentile

0.40x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

17%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

61st percentile

$84,777

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

93rd percentile

66%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

88%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$822,571

Up $325,734 (+66%) from 2015

Net Assets

Up

$494,493

Up $504,433 (+5075%) from 2015

Liabilities

Down

$328,078

Down $178,699 (-35%) from 2015

Revenue

Up

$2,926,473

Up $1,370,575 (+88%) from 2015

Expenses

Up

$2,422,040

Up $891,346 (+58%) from 2015

Net Income

Up

$504,433

Up $479,229 (+1901%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $496,837Liabilities 2015: $506,777Net Assets 2015: -$9,9402015Assets 2016: $822,571Liabilities 2016: $328,078Net Assets 2016: $494,4932016Assets 2017: $1,304,513Liabilities 2017: $333,954Net Assets 2017: $970,5592017Assets 2018: $3,195,265Liabilities 2018: $1,463,401Net Assets 2018: $1,731,8642018Assets 2019: $3,783,220Liabilities 2019: $1,865,806Net Assets 2019: $1,917,4142019Assets 2020: $4,863,008Liabilities 2020: $1,883,200Net Assets 2020: $2,979,8082020Assets 2021: $4,975,030Liabilities 2021: $297,715Net Assets 2021: $4,677,3152021Assets 2022: $4,313,271Liabilities 2022: $47,012Net Assets 2022: $4,266,2592022Assets 2023: $4,172,802Liabilities 2023: $99,521Net Assets 2023: $4,073,2812023Assets 2024: $4,081,036Liabilities 2024: $1,513Net Assets 2024: $4,079,5232024

Highlighted filing

2016

Assets$822,571
Liabilities$328,078
Net Assets$494,493

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $1,555,898Expenses 2015: $1,530,694Net Income 2015: $25,2042015Revenue 2016: $2,926,473Expenses 2016: $2,422,040Net Income 2016: $504,4332016Revenue 2017: $3,886,296Expenses 2017: $3,434,283Net Income 2017: $452,0132017Revenue 2018: $4,481,652Expenses 2018: $3,720,347Net Income 2018: $761,3052018Revenue 2019: $4,005,081Expenses 2019: $3,819,531Net Income 2019: $185,5502019Revenue 2020: $5,310,696Expenses 2020: $4,248,302Net Income 2020: $1,062,3942020Revenue 2021: $5,662,511Expenses 2021: $3,965,004Net Income 2021: $1,697,5072021Revenue 2022: $168,655Expenses 2022: $361,399Net Income 2022: -$192,7442022Revenue 2023: $46Expenses 2023: $127,250Net Income 2023: -$127,2042023Revenue 2024: $23,011Expenses 2024: $16,769Net Income 2024: $6,2422024

Highlighted filing

2016

Revenue$2,926,473
Expenses$2,422,040
Net Income$504,433
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$2,926,473
Mission and Program Overview

Mission

Baton Rouge University Preparatory Elementary prepares students in kindergarten through grade five to succeed in middle school, high school, and college.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$295,236$587,275▲ $292,039
Accounts Receivable$174,114$190,530▲ $16,416
Land, Buildings, and Equipment, Net$15,777$36,103▲ $20,326
Prepaid Expenses and Deferred Charges$11,710$8,663▼ $3,047
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$496,837$822,571▲ $325,734
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$217,944$291,308▲ $73,364
Other Liabilities$288,833$36,770▼ $252,063
Total Liabilities$506,777$328,078▼ $178,699
Net Assets / Fund Balance
Unrestricted Net Assets$-9,940$494,493▲ $504,433
Total Net Assets Fund Balance$-9,940$494,493▲ $504,433
Total Liabilities and Net Assets / Fund Balance$496,837$822,571▲ $325,734

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,320$18,875$38,195
Other Land Buildings$16,783$4,218$21,001
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Meghan TurnerExecutive DirectorFT$84,777$84,777

Board Members and Trustees

NameTitle
Joshua DecuirPresident
Emilia GilbertVice President
Akilah TaylorDirector
Dawn StarnsDirector
Jennifer Gatz FowlerDirector
Kyle CookDirector
Rebecca MarchifavaDirector
Romalise M RoberstonDirector
Thomas FreelDirector
Duane L MizellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
First StudentTransportation600 Vine St Ste 1400, Cincinnati, OH 45202$245,997
Compass Group USA IncFood service2400 Yorkmont Rd, Charlotte, NC 28217$233,407
4th Sector SolutionsManagement620 Florida Street Suite 110, Baton Rouge, LA 70801$110,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,148,985
Program Service Revenue
$1,777,488
Investment Income
$0
Other Revenue
$0
All Other Contributions
$269,382
Change in Net Assets
$504,433

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,926,473
Total Revenue per Audited Statements
$2,926,473
Total Revenue per Form 990
$2,926,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,386,723
Salaries, Compensation, and Employee Benefits$1,035,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$751,070$56,455-$807,525
Fees for Services Other$159,131$84,625-$243,756
All Other Expenses$183,322$40,123-$223,445
Current Officers, Directors, Trustees, and Key Employees$84,777--$84,777
Payroll Taxes$69,048$3,644-$72,692
Other Employee Benefits$66,485$3,838-$70,323
Other Expenses$69,718--$69,718
Insurance$25,850$6,463-$32,313
Depreciation Depletion$12,646$3,162-$15,808
Travel$793--$793
Total Functional Expenses$2,223,730$198,310$0$2,422,040

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,422,040
Total Expenses per Audited Statements$2,422,040
Total Expenses per Form 990$2,422,040
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
Loans$36,770
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

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, Line 19: Other Organization Documents Publicly Available

Contained in employee handbook and upon request.

Filing and Contact Details

Filer

Filer Name
Baton Rouge University Preparatory
EIN
46-2686347
Address
5300 Monarch Ave, Baton Rouge, LA 70811

Signing Officer

Name
Meghan Turner
Title
Executive Director
Signed
2017-02-15
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
La
Voting Board Members
7
Independent Board Members
7
Employees
30

Preparer

Firm
Daigrepont & Brian APAC
Address
910 S Acadian Thruway, Baton Rouge, LA 70806
Preparer
Michael B Loveless 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 fo any unrecognized tax benefits.

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IRS990/LandBldgEquipBasisNetGrp/EOYAmt036103
IRS990/LandBldgEquipCostOrOtherBssAmt059196
IRS990/LegalDomicileStateCd0LA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Baton Rouge University Preparatory Elementary prepares students in kindergarten through grade five to succeed in middle school, high school, and college.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-9940
IRS990/NetAssetsOrFundBalancesEOYAmt0494493
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03838
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt066485
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070323
IRS990/OtherExpensesGrp/Desc0Pass through Federal Grant
IRS990/OtherExpensesGrp/Desc1Transportation
IRS990/OtherExpensesGrp/Desc2Food service
IRS990/OtherExpensesGrp/Desc3Curriculum materials & softwar
IRS990/OtherExpensesGrp/ProgramServicesAmt0316072
IRS990/OtherExpensesGrp/ProgramServicesAmt1245997
IRS990/OtherExpensesGrp/ProgramServicesAmt2238821
IRS990/OtherExpensesGrp/ProgramServicesAmt369718
IRS990/OtherExpensesGrp/TotalAmt0316072
IRS990/OtherExpensesGrp/TotalAmt1245997
IRS990/OtherExpensesGrp/TotalAmt2238821
IRS990/OtherExpensesGrp/TotalAmt369718
IRS990/OtherLiabilitiesGrp/BOYAmt0288833
IRS990/OtherLiabilitiesGrp/EOYAmt036770
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056455
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0751070
IRS990/OtherSalariesAndWagesGrp/TotalAmt0807525
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03644
IRS990/PayrollTaxesGrp/ProgramServicesAmt069048
IRS990/PayrollTaxesGrp/TotalAmt072692
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011710
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08663
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Minimum Foundation Progra
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01777488
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01777488
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0698552
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01002306
IRS990/PYProgramServiceRevenueAmt0857346
IRS990/PYRevenuesLessExpensesAmt025204
IRS990/PYSalariesCompEmpBnftPaidAmt0528388
IRS990/PYTotalExpensesAmt01530694
IRS990/PYTotalRevenueAmt01555898
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0504433
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01777488
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018875
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038195
IRS990ScheduleD/ExpensesSubtotalAmt02422040
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016783
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04218
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021001
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036770
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Loans
IRS990ScheduleD/RevenueSubtotalAmt02926473
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 fo any unrecognized tax benefits.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036103
IRS990ScheduleD/TotalExpensesPerForm990Amt02422040
IRS990ScheduleD/TotalLiabilityAmt036770
IRS990ScheduleD/TotalRevenuePerForm990Amt02926473
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02926473
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02422040
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
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/ExplanationTxt0DURING FISCAL YEAR 15-16, BRUP RECEIVED LOCAL, STATE, AND FEDERAL FUNDING UNDER A VARIETY OF PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NONDISCRIMINATORY POLICY IS LISTED ON ENROLLMENT FORMS, ALL BROCHURES ARE PRINT MEDIA, AND ON WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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.

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