Civic Intelligence

Lighthouse Preparatory Academy

990 • Fiscal year 2019 • EIN 71-1022033

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 05, 2019

216 El Mercado PlazaJefferson City, MO 65109

(573) 645-5253

Siviq Scores

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

Liabilities / Assets

85th percentile

0.62x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

1.15x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

13th percentile

-9.1%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,117,723

Down $112,142 (-9.1%) from 2018

Net Assets

Down

$424,509

Down $79,054 (-16%) from 2018

Liabilities

Down

$693,214

Down $33,088 (-4.6%) from 2018

Revenue

Up

$600,769

Up $78,930 (+15%) from 2018

Expenses

Up

$679,823

Up $172,118 (+34%) from 2018

Net Income

Down

-$79,054

Down $93,188 (-659%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $90,089Liabilities 2012: $0Net Assets 2012: $90,0892012Assets 2013: $204,989Liabilities 2013: $0Net Assets 2013: $204,9892013Assets 2014: $1,236,124Liabilities 2014: $845,253Net Assets 2014: $390,8712014Assets 2015: $1,283,494Liabilities 2015: $819,415Net Assets 2015: $464,0792015Assets 2016: $1,287,132Liabilities 2016: $788,866Net Assets 2016: $498,2662016Assets 2017: $1,247,865Liabilities 2017: $758,436Net Assets 2017: $489,4292017Assets 2018: $1,229,865Liabilities 2018: $726,302Net Assets 2018: $503,5632018Assets 2019: $1,117,723Liabilities 2019: $693,214Net Assets 2019: $424,5092019Assets 2020: $1,153,364Liabilities 2020: $729,407Net Assets 2020: $423,9572020Assets 2021: $1,600,000Liabilities 2021: $1,080,562Net Assets 2021: $519,4382021Assets 2022: $1,632,290Liabilities 2022: $1,087,390Net Assets 2022: $544,9002022Assets 2023: $1,535,486Liabilities 2023: $1,034,012Net Assets 2023: $501,4742023Assets 2024: $1,532,896Liabilities 2024: $959,592Net Assets 2024: $573,3042024Assets 2025: $1,496,425Liabilities 2025: $884,554Net Assets 2025: $611,8712025

Highlighted filing

2019

Assets$1,117,723
Liabilities$693,214
Net Assets$424,509

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $211,0242012Expenses 2013: $218,0092013Revenue 2014: $532,978Expenses 2014: $347,096Net Income 2014: $185,8822014Revenue 2015: $502,801Expenses 2015: $429,593Net Income 2015: $73,2082015Revenue 2016: $487,744Expenses 2016: $453,557Net Income 2016: $34,1872016Revenue 2017: $503,478Expenses 2017: $512,315Net Income 2017: -$8,8372017Revenue 2018: $521,839Expenses 2018: $507,705Net Income 2018: $14,1342018Revenue 2019: $600,769Expenses 2019: $679,823Net Income 2019: -$79,0542019Revenue 2020: $576,003Expenses 2020: $576,555Net Income 2020: -$5522020Revenue 2021: $702,632Expenses 2021: $607,151Net Income 2021: $95,4812021Revenue 2022: $829,421Expenses 2022: $803,959Net Income 2022: $25,4622022Revenue 2023: $731,140Expenses 2023: $774,566Net Income 2023: -$43,4262023Revenue 2024: $799,588Expenses 2024: $727,758Net Income 2024: $71,8302024Revenue 2025: $810,821Expenses 2025: $772,258Net Income 2025: $38,5632025

Highlighted filing

2019

Revenue$600,769
Expenses$679,823
Net Income-$79,054
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 5, 2019
Return Version
2018v3.1
Gross Receipts
$603,705
Mission and Program Overview

Mission

The lighthouse preparatory academy's mission is to strengthen families by partnering with parents to develop witnesses for christ through academic excellence and character development

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,025,481$999,598▼ $25,883
Savings and Temporary Cash Investments$203,884$117,625▼ $86,259
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,229,865$1,117,723▼ $112,142
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$725,354$691,723▼ $33,631
Other Liabilities$948$1,491▲ $543
Total Liabilities$726,302$693,214▼ $33,088
Net Assets / Fund Balance
Unrestricted Net Assets$503,563$424,509▼ $79,054
Total Net Assets Fund Balance$503,563$424,509▼ $79,054
Total Liabilities and Net Assets / Fund Balance$1,229,865$1,117,723▼ $112,142

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$910,943$130,130$1,041,073
Land$70,000-$70,000
Other Land Buildings$4,855$10,274$15,129
Equipment$13,800-$13,800
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shawn KingPresident
Nichole BethardsVice President
Jason YoderBoard Member
Larry CoenBoard Member
Nathan TuleyBoard Member
Angie LehmanTrustee
Mary AlexanderTrustee
Sandy HallTrustee
Sarah AndersonTrustee
Todd HartTrustee
Jackie TrampeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,956
Program Service Revenue
$565,764
Investment Income
$310
Other Revenue
$20,739
All Other Contributions
$13,956
Change in Net Assets
$-79,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$406,096
Salaries, Compensation, and Employee Benefits$273,627
Grants and Similar Amounts Paid$100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$183,763$67,580-$251,343
Occupancy$86,478--$86,478
Information Technology$45,983$1,388-$47,371
Interest$34,098--$34,098
Depreciation Depletion$27,981$902-$28,883
Other Expenses$23,635--$23,635
All Other Expenses$18,427$4,567-$22,994
Payroll Taxes$16,292$5,992-$22,284
Insurance$10,302--$10,302
Office Expenses-$6,297-$6,297
Fees for Services Accounting-$3,703-$3,703
Conferences and Meetings-$1,799-$1,799
Travel-$1,087-$1,087
Advertising-$315-$315
Grants to Domestic Individuals$100--$100
Total Functional Expenses$586,193$93,630$0$679,823
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,896
Fundraising Direct Expenses$2,936
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
LPA Got Talent - Talent Show$20,480$20,480$713$19,767
Total Events$20,480$20,480$2,625$17,855
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
Payroll Taxes Payable$1,490
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The governing body distributes a written conflict of interest policy each year and asks members to sign.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Lighthouse Preparatory Academy
EIN
71-1022033
Phone
5736455253
Address
216 EL MERCADO PLAZA, JEFFERSON CITY, MO 65109

Signing Officer

Name
Karen Crawford
Title
Administrator
Signed
2019-09-05
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
54

Preparer

Firm
Schwartz & Lecure LLC
Address
3432 W TRUMAN BLVD STE 205, JEFFERSON CITY, MO 65109
Preparer
Gregory J LeCure
Phone
5738938500
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IRS990/OccupancyGrp/ProgramServicesAmt086478
IRS990/OccupancyGrp/TotalAmt086478
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06297
IRS990/OfficeExpensesGrp/TotalAmt06297
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SLU Expense
IRS990/OtherExpensesGrp/Desc1Student Life Expenses
IRS990/OtherExpensesGrp/Desc2Athletic Programs
IRS990/OtherExpensesGrp/Desc3Classroom/ Teacher Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt069734
IRS990/OtherExpensesGrp/ProgramServicesAmt136596
IRS990/OtherExpensesGrp/ProgramServicesAmt232804
IRS990/OtherExpensesGrp/ProgramServicesAmt323635
IRS990/OtherExpensesGrp/TotalAmt069734
IRS990/OtherExpensesGrp/TotalAmt136596
IRS990/OtherExpensesGrp/TotalAmt232804
IRS990/OtherExpensesGrp/TotalAmt323635
IRS990/OtherLiabilitiesGrp/BOYAmt0948
IRS990/OtherLiabilitiesGrp/EOYAmt01491
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0779
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0779
IRS990/OtherRevenueTotalAmt0779
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067580
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0183763
IRS990/OtherSalariesAndWagesGrp/TotalAmt0251343
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05992
IRS990/PayrollTaxesGrp/ProgramServicesAmt016292
IRS990/PayrollTaxesGrp/TotalAmt022284
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0ATHLETIC PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT LIFE/ACEDEMIC REV
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031044
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1100589
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2434131
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031044
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1100589
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2434131
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010327
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0363
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0257950
IRS990/PYOtherRevenueAmt03706
IRS990/PYProgramServiceRevenueAmt0507443
IRS990/PYRevenuesLessExpensesAmt014134
IRS990/PYSalariesCompEmpBnftPaidAmt0249755
IRS990/PYTotalExpensesAmt0507705
IRS990/PYTotalRevenueAmt0521839
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-79054
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0575764
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0203884
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0117625
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0910943
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130130
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01041073
IRS990ScheduleD/EquipmentGrp/BookValueAmt013800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013800
IRS990ScheduleD/LandGrp/BookValueAmt070000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04855
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010274
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015129
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0999598
IRS990ScheduleD/TotalLiabilityAmt01491
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02625
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LPA Got Talent - Talent Show
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01912
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01912
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020480
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020480
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020480
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020480
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017855
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0713
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0713
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0MO
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Engaged in two fundraising activities: LPA Got Talent and Trivia Night
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2b - Fundraiser Additional Information
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body distributes a written conflict of interest policy each year and asks members to sign.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.88$0.61$0.81$0.77$0.04
2024Summary only. Only limited summary data is available for this year.$1.53$0.96$0.57$0.80$0.73$0.07
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.03$0.50$0.73$0.77$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$1.09$0.54$0.83$0.80$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$1.08$0.52$0.70$0.61$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.73$0.42$0.58$0.58$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.69$0.42$0.60$0.68$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.73$0.50$0.52$0.51$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.76$0.49$0.50$0.51$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.79$0.50$0.49$0.45$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.82$0.46$0.50$0.43$0.07
2014Summary only. Only limited summary data is available for this year.$1.24$0.85$0.39$0.53$0.35$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.21