Civic Intelligence

Lausanne Collegiate School

EIN 62-0517292 • 501(c)3 • Memphis, TN

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Linked School Profile

Lausanne Collegiate School

private

Profile

To prepare each of its students for college and for life in a global environment

Refreshing map…

1381 W Massey RdMemphis, TN 38120-3206

lausanneschool.com

Siviq Scores

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

Liabilities / Assets

46th percentile

0.18x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

45th percentile

0.23x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

59th percentile

7.9%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$547,527

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-2.8%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$29,065,874

Up $2,143,489 (+8.0%) from 2022

Liabilities

Up

$4,248,276

Up $1,063,196 (+33%) from 2022

Net Assets

Up

$24,817,598

Up $1,080,293 (+4.6%) from 2022

Operations
Liabilities / Revenue45th percentileNet Margin59th percentile

Revenue

Up

$26,954,686

Up $426,730 (+1.6%) from 2022

Expenses

Up

$25,845,186

Up $2,410,810 (+10%) from 2022

Net Income

Down

$1,109,500

Down $1,984,080 (-64%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$40M$30M$20M$10M$0Assets 2010: $22,292,629Liabilities 2010: $8,806,844Net Assets 2010: $13,485,7852010Assets 2011: $28,166,973Liabilities 2011: $13,603,511Net Assets 2011: $14,563,4622011Assets 2012: $29,324,350Liabilities 2012: $13,680,580Net Assets 2012: $15,643,7702012Assets 2013: $30,213,771Liabilities 2013: $13,420,201Net Assets 2013: $16,793,5702013Assets 2014: $30,658,031Liabilities 2014: $12,404,911Net Assets 2014: $18,253,1202014Assets 2015: $31,989,267Liabilities 2015: $12,580,263Net Assets 2015: $19,409,0042015Assets 2016: $33,172,117Liabilities 2016: $12,397,274Net Assets 2016: $20,774,8432016Assets 2017: $32,616,933Liabilities 2017: $12,361,760Net Assets 2017: $20,255,1732017Assets 2018: $32,784,510Liabilities 2018: $11,996,751Net Assets 2018: $20,787,7592018Assets 2019: $32,879,416Liabilities 2019: $11,752,694Net Assets 2019: $21,126,7222019Assets 2020: $29,869,989Liabilities 2020: $8,839,264Net Assets 2020: $21,030,7252020Assets 2021: $29,785,379Liabilities 2021: $8,933,982Net Assets 2021: $20,851,3972021Assets 2022: $26,922,385Liabilities 2022: $3,185,080Net Assets 2022: $23,737,3052022Assets 2023: $29,065,874Liabilities 2023: $4,248,276Net Assets 2023: $24,817,5982023

Highlighted filing

2023

Assets$29,065,874
Liabilities$4,248,276
Net Assets$24,817,598
Open 2023 Filing

Operations Trend

Revenue Growth27th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $11,104,2132010Expenses 2011: $12,450,4042011Expenses 2012: $13,786,1542012Expenses 2013: $15,253,5242013Revenue 2014: $17,515,847Expenses 2014: $16,097,486Net Income 2014: $1,418,3612014Revenue 2015: $18,823,960Expenses 2015: $17,697,864Net Income 2015: $1,126,0962015Revenue 2016: $19,910,800Expenses 2016: $18,541,142Net Income 2016: $1,369,6582016Revenue 2017: $20,311,320Expenses 2017: $20,952,118Net Income 2017: -$640,7982017Revenue 2018: $22,027,918Expenses 2018: $21,506,311Net Income 2018: $521,6072018Revenue 2019: $22,308,599Expenses 2019: $22,043,873Net Income 2019: $264,7262019Revenue 2020: $21,886,338Expenses 2020: $22,014,518Net Income 2020: -$128,1802020Revenue 2021: $21,342,655Expenses 2021: $21,852,985Net Income 2021: -$510,3302021Revenue 2022: $26,527,956Expenses 2022: $23,434,376Net Income 2022: $3,093,5802022Revenue 2023: $26,954,686Expenses 2023: $25,845,186Net Income 2023: $1,109,5002023

Highlighted filing

2023

Revenue$26,954,686
Expenses$25,845,186
Net Income$1,109,500
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$29,065,874
Liabilities
$4,248,276
Net assets
$24,817,598
Revenue
$26,954,686
Expenses
$25,845,186
Net income
$1,109,500
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$29.1$4.25$24.8$27.0$25.8$1.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.9$3.19$23.7$26.5$23.4$3.09
2021Summary only. Only limited summary data is available for this year.$29.8$8.93$20.9$21.3$21.9$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.9$8.84$21.0$21.9$22.0$0.13
2019Summary only. Only limited summary data is available for this year.$32.9$11.8$21.1$22.3$22.0$0.26
2018Summary only. Only limited summary data is available for this year.$32.8$12.0$20.8$22.0$21.5$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.6$12.4$20.3$20.3$21.0$0.64
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.2$12.4$20.8$19.9$18.5$1.37
2015Detailed filing. Detailed filing data is available for this year.$32.0$12.6$19.4$18.8$17.7$1.13
2014Summary only. Only limited summary data is available for this year.$30.7$12.4$18.3$17.5$16.1$1.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.2$13.4$16.8$15.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.3$13.7$15.6$13.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.2$13.6$14.6$12.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$8.81$13.5$11.1
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Feb 25, 2016
Return Version
2014v6.0
Gross Receipts
$18,868,108
Mission and Program Overview

Mission

To prepare each of its students for college and for life in a global environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,195,631$24,156,022▼ $39,609
Cash and Non-Interest-Bearing Accounts$421,963$7,093,013▲ $6,671,050
Savings and Temporary Cash Investments$5,237,886--
Investments in Publicly Traded Securities$428,772$458,342▲ $29,570
Accounts Receivable$63,190$93,492▲ $30,302
Prepaid Expenses and Deferred Charges$81,457$88,204▲ $6,747
Pledges and Grants Receivable$52,592$10,166▼ $42,426
Total Assets$30,658,031$31,989,267▲ $1,331,236
Other Assets Total$176,540$90,028▼ $86,512
Liabilities
Tax Exempt Bond Liabilities$9,630,000$9,630,000→ $0
Accounts Payable and Accrued Expenses$1,541,157$1,693,715▲ $152,558
Deferred Revenue$1,096,554$1,148,387▲ $51,833
Other Liabilities$137,200$108,161▼ $29,039
Total Liabilities$12,404,911$12,580,263▲ $175,352
Net Assets / Fund Balance
Unrestricted Net Assets$17,659,810$18,776,237▲ $1,116,427
Temporarily Rstr Net Assets$447,736$487,193▲ $39,457
Permanently Rstr Net Assets$145,574$145,574→ $0
Total Net Assets Fund Balance$18,253,120$19,409,004▲ $1,155,884
Total Liabilities and Net Assets / Fund Balance$30,658,031$31,989,267▲ $1,331,236

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,306,269$15,457,679$34,763,948
Equipment$3,733,250-$3,733,250
Land$866,692-$866,692
Other Land Buildings$249,811-$249,811

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$428,772-▲ $29,570-$458,342
2013$357,725-▲ $71,047-$428,772
2012$281,982-▲ $75,743-$357,725
2011$305,435$200▼ $23,653-$281,982
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stuart MccathieHeadmasterFT$298,950$27,645$326,595
Michael ChristopherAsst Headmaster-advancemenFT$128,661$5,565$134,226

Board Members and Trustees

NameTitle
Dr Michael SchneiderPresident/chairman
Dr Raymond KeVice President
Pat DanehyVice President
Peter HeistVice President
Priscilla TeixeiraVice President
Andy WohlfarthTrustee
Bill GilesTrustee
Chuck BelinaTrustee
Dr Elione Lamar WalkerTrustee
Dr James C LanierTrustee
Dr Jarvis ReedTrustee
Dr Monika NatarajanTrustee
Dr Noma AndersonTrustee
Erin OstrowTrustee
Fredrick M Blackmon JrTrustee
Joy TouliatosTrustee
Leo BearmanTrustee
Lynn BurnettTrustee
Marty KelmanTrustee
Rajesh SubramaniamTrustee
Shannon BrownTrustee
Tim MaharreyTrustee
Tom HamicTrustee
Catherine NichollsSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Jan-pro Cleaning System Of MemphisJanitorial ServiceBOX 1844 DEPT E5, Memphis, TN 38101$221,780
S M Lawrence - MemphisAir Conditioning Service156 S MAIN ST, Collierville, TN 38017$132,230
Greentech INCLandscaping Services2145 HILLSHIRE CIRCLE, Memphis, TN 38133$112,771
Cline Tours INCTransportation Services5275 RALEIGH LAGRANGE RD, Memphis, TN 38134$108,517
Revenue and Support

Revenue Composition

Contributions and Grants
$425,575
Program Service Revenue
$18,274,051
Investment Income
$54,717
Other Revenue
$69,617
All Other Contributions
$425,575
Change in Net Assets
$1,126,096

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$5,799Stock Exchange
Total Noncash Contributions2$5,799-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,661,898
Revenue Not Reported on Financial Statements
$2,162,062
Revenue Not Reported on Form 990
$-12,419
Other Revenue Adjustments
$2,162,062
Total Revenue per Audited Statements
$16,649,479
Total Revenue per Form 990
$18,823,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,323,768
Other Expenses$6,212,034
Grants and Similar Amounts Paid$2,162,062
Total Fundraising Expense$425,048
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,315,928$1,225,551$177,255$7,718,734
Grants to Domestic Individuals$2,162,062--$2,162,062
Depreciation Depletion$1,435,746$21,993$5,132$1,462,871
All Other Expenses$691,049$233,396$130,641$1,055,086
Payroll Taxes$467,933$92,791$14,066$574,790
Other Expenses$496,819$10,162$2,371$496,819
Other Employee Benefits$418,429$25,560$12,706$456,695
Occupancy$436,100$6,680$1,559$444,339
Current Officers, Directors, Trustees, and Key Employees$247,891$49,656$7,528$305,075
Pension Plan Contributions$218,151$43,699$6,624$268,474
Advertising-$143,475$66,302$209,777
Interest$192,477$2,948$688$196,113
Office Expenses-$129,228-$129,228
Insurance$16,581$18,321-$34,902
Fees for Services Accounting-$24,130-$24,130
Fees for Services Other-$22,868-$22,868
Travel--$176$176
Total Functional Expenses$15,130,686$2,142,130$425,048$17,697,864

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,697,864
Expenses per Audited Statements$15,522,634
Total Expenses per Audited Statements$15,493,595
Expenses Not Reported on Financial Statements$2,175,230
Other Expense Adjustments$2,175,230
Expenses Not Reported on Form 990$-29,039
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,977
Fundraising Direct Expenses$8,360
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$61,611$61,611$8,360$53,251
Book Fair$3,373$3,373-$3,373
Total Events$77,977$77,977$8,360$69,617
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Rate Swap Agreements$108,161

Bond Issues

BondIssuerIssuedIssue PricePurpose
AHealth Educational and Housing Facility Board of the County of Shelbytn2009-05-21$12,000,000CAPITAL EXPENDITURES

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$12,000,000--$157,593

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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
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

“Headmaster signs form 990 and business manager does a cursory review”

Form 990, Part VI, Section B, Line 15

“Headmaster's compensation and contract are negotiated by the executive committee of the board after an evaluation by the headmaster evaluation committee of the board of trustees. National association of independent schools (nais) statistics on headmaster salaries for independent schools both in total and by region as well as limited survey information for the memphis area from the memphis association of independent schools (mais) aids in this determination. The contract is a written multi-year contract that sets forth salary increases during the term of the contract. All other salaries are set by the headmaster. A professional employment agency for educational personnel as well as mais and comparison to memphis city schools is used.”

Form 990, Part VI, Section C, Line 19

“Documents are available in the business office upon request”

Filing and Contact Details

Filer

Filer Name
Lausanne Collegiate School
EIN
62-0517292
Phone
9014741000
Address
1381 WEST MASSEY ROAD, MEMPHIS, TN 38120

Signing Officer

Name
Stuart Mccathie
Title
Headmaster
Phone
9014741000
Signed
2016-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stuart Mccathie
Formed
1952
Legal Domicile
Tn
Voting Board Members
24
Independent Board Members
24
Employees
200
Volunteers
1,000

Preparer

Firm
Cannon Wright Blount Pllc
Address
756 RIDGE LAKE BLVD SUITE 100, MEMPHIS, TN 38120-9420
Preparer
Stephanie L Livingston CPA
Phone
9016857500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Unrealized gain on swap 29,039. Allowance for uncollectible amounts 13,168.”

FORM 990, PART XII, LINE 2C:

“PROCESS HAS NOT CHANGED.”

Financial Statement Notes

PART V, LINE 4:

“SCHOLARSHIPS”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“STUDENT AID 2,162,062.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Unrealized gain on swap agreements -29,039.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Student aid 2,162,062. Provision for uncollectible pledges 13,168.”

Raw XML AppendixShowing 400 of 761 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
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01693715
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IRS990/AccountsReceivableGrp/EOYAmt093492
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PREPARE EACH OF ITS STUDENTS FOR COLLEGE AND FOR LIFE IN A GLOBAL ENVIRONMENT
IRS990/AdvertisingGrp/FundraisingAmt066302
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IRS990/BooksInCareOfDetail/PhoneNum09014741027
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01381 W MASSEY ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
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IRS990/FamilyOrBusinessRlnInd00
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IRS990/FeesForServicesAccountingGrp/TotalAmt024130
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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