Civic Intelligence

Louisiana Christian University

EIN 72-0467515 • 501(c)3 • Pineville, LA

Profile

Operation of baptist college campus

PO Box 564Pineville, LA 71359-0564

lcuniversity.edu

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.21x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.67x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

24th percentile

-2.8%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$281,305

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

16th percentile

-2.4%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-6.8%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Down

$100,384,435

Down $2,429,952 (-2.4%) from 2023

Liabilities

Down

$20,889,937

Down $1,556,820 (-6.9%) from 2023

Net Assets

Down

$79,494,498

Down $873,132 (-1.1%) from 2023

Revenue

Down

$31,149,745

Down $2,266,653 (-6.8%) from 2023

Expenses

Up

$32,022,877

Up $14,886 (+0.0%) from 2023

Net Income

Down

-$873,132

Down $2,281,539 (-162%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2011: $68,637,608Liabilities 2011: $20,720,248Net Assets 2011: $47,917,3602011Assets 2012: $72,752,883Liabilities 2012: $26,145,788Net Assets 2012: $46,607,0952012Assets 2013: $74,969,749Liabilities 2013: $25,233,653Net Assets 2013: $49,736,0962013Assets 2014: $83,736,949Liabilities 2014: $25,263,288Net Assets 2014: $58,473,6612014Assets 2015: $82,702,248Liabilities 2015: $25,319,506Net Assets 2015: $57,382,7422015Assets 2016: $82,592,747Liabilities 2016: $24,873,316Net Assets 2016: $57,719,4312016Assets 2017: $84,121,755Liabilities 2017: $23,011,289Net Assets 2017: $61,110,4662017Assets 2018: $87,318,648Liabilities 2018: $21,596,812Net Assets 2018: $65,721,8362018Assets 2019: $95,337,225Liabilities 2019: $22,575,485Net Assets 2019: $72,761,7402019Assets 2020: $103,090,371Liabilities 2020: $29,941,098Net Assets 2020: $73,149,2732020Assets 2021: $110,768,502Liabilities 2021: $27,533,173Net Assets 2021: $83,235,3292021Assets 2022: $104,059,676Liabilities 2022: $25,100,453Net Assets 2022: $78,959,2232022Assets 2023: $102,814,387Liabilities 2023: $22,446,757Net Assets 2023: $80,367,6302023Assets 2024: $100,384,435Liabilities 2024: $20,889,937Net Assets 2024: $79,494,4982024

Highlighted filing

2024

Assets$100,384,435
Liabilities$20,889,937
Net Assets$79,494,498

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $27,166,0422011Revenue 2012: $29,191,095Expenses 2012: $30,501,360Net Income 2012: -$1,310,2652012Expenses 2013: $28,395,1852013Revenue 2014: $37,373,578Expenses 2014: $28,636,013Net Income 2014: $8,737,5652014Revenue 2015: $24,676,850Expenses 2015: $25,767,769Net Income 2015: -$1,090,9192015Revenue 2016: $25,661,183Expenses 2016: $25,324,494Net Income 2016: $336,6892016Revenue 2017: $28,190,405Expenses 2017: $24,799,370Net Income 2017: $3,391,0352017Revenue 2018: $31,226,644Expenses 2018: $26,615,274Net Income 2018: $4,611,3702018Revenue 2019: $30,824,237Expenses 2019: $29,365,541Net Income 2019: $1,458,6962019Revenue 2020: $31,169,052Expenses 2020: $30,781,519Net Income 2020: $387,5332020Revenue 2021: $40,866,361Expenses 2021: $30,780,305Net Income 2021: $10,086,0562021Revenue 2022: $27,831,385Expenses 2022: $32,107,491Net Income 2022: -$4,276,1062022Revenue 2023: $33,416,398Expenses 2023: $32,007,991Net Income 2023: $1,408,4072023Revenue 2024: $31,149,745Expenses 2024: $32,022,877Net Income 2024: -$873,1322024

Highlighted filing

2024

Revenue$31,149,745
Expenses$32,022,877
Net Income-$873,132

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$100$20.9$79.5$31.1$32.0$0.87
2023Detailed filing. Detailed filing data is available for this year.$103$22.4$80.4$33.4$32.0$1.41
2022Detailed filing. Detailed filing data is available for this year.$104$25.1$79.0$27.8$32.1$4.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$111$27.5$83.2$40.9$30.8$10.1
2020Detailed filing. Detailed filing data is available for this year.$103$29.9$73.1$31.2$30.8$0.39
2019Detailed filing. Detailed filing data is available for this year.$95.3$22.6$72.8$30.8$29.4$1.46
2018Detailed filing. Detailed filing data is available for this year.$87.3$21.6$65.7$31.2$26.6$4.61
2017Detailed filing. Detailed filing data is available for this year.$84.1$23.0$61.1$28.2$24.8$3.39
2016Detailed filing. Detailed filing data is available for this year.$82.6$24.9$57.7$25.7$25.3$0.34
2015Detailed filing. Detailed filing data is available for this year.$82.7$25.3$57.4$24.7$25.8$1.09
2014Detailed filing. Detailed filing data is available for this year.$83.7$25.3$58.5$37.4$28.6$8.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$75.0$25.2$49.7$28.4
2012Summary only. Only limited summary data is available for this year.$72.8$26.1$46.6$29.2$30.5$1.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.6$20.7$47.9$27.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Feb 20, 2025
Return Version
2023v6.0
Gross Receipts
$31,814,574
Mission and Program Overview

Mission

Operation of baptist college campus

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$39,594,395$36,595,796▼ $2,998,599
Investments Other Securities$29,334,599$27,554,456▼ $1,780,143
Cash and Non-Interest-Bearing Accounts$437,234$1,023,514▲ $586,280
Pledges and Grants Receivable$1,022,650$950,673▼ $71,977
Accounts Receivable$556,813$592,144▲ $35,331
Inventories for Sale or Use$385,227$380,204▼ $5,023
Prepaid Expenses and Deferred Charges$42,841$49,445▲ $6,604
Other Notes and Loans Receivable, Net$44,792$8,764▼ $36,028
Total Assets$102,814,387$100,384,435▼ $2,429,952
Other Assets Total$31,395,836$33,229,439▲ $1,833,603
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,705,140$14,372,143▼ $1,332,997
Other Liabilities$6,213,284$5,653,693▼ $559,591
Accounts Payable and Accrued Expenses$527,601$704,208▲ $176,607
Deferred Revenue$732$159,893▲ $159,161
Total Liabilities$22,446,757$20,889,937▼ $1,556,820
Net Assets / Fund Balance
Net Assets With Donor Restrictions$47,757,836$48,987,778▲ $1,229,942
Net Assets Without Donor Restrictions$32,609,794$30,506,720▼ $2,103,074
Total Net Assets Fund Balance$80,367,630$79,494,498▼ $873,132
Total Liabilities and Net Assets / Fund Balance$102,814,387$100,384,435▼ $2,429,952

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,592,702$32,995,903-
Other Land Buildings$289,203$336,320-
Land$708,505--
Equipment$3,361,043$10,662,116-
Leasehold Improvements$3,644,343$7,908,521-
Other Assets Org$129,157--
Other Securities$1,875--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$43,291,657$255,031▲ $4,101,292$923,804$45,837,712
2022$41,881,314$283,934▲ $2,767,003$772,673$43,291,657
2021$45,660,620$103,892▼ $2,256,436$776,850$41,881,314
2020$39,702,379-▲ $8,001,616$1,277,891$45,660,620
2019$38,758,225$39,728▲ $2,289,515$684,566$39,702,379
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard Brewer JrFormer Chief Executive OfficerFT$230,181$51,124$281,305
Cheryl ClarkProvostFT$147,447-$147,447
Reni MasonVice PresidentFT$109,075-$109,075
Joshua Joy Dara SrVice PresidentFT$102,891-$102,891
David JeffreysChief Operating OfficerFT$86,328-$86,328

Highest Paid Contractors

ContractorServicesLocationCompensation
Fresh Idea Food Service Management-3220 VANDIVER DRIVE, Columbia, MO 65202$2,095,922
Jani-king Of Alexandria-3600 JACKSON STREET SUITE 201, Alexandria, LA 71301$538,276
Vitalsource Technologies LLC-227 FAYETTEVILLE ST STE 400, Atlanta, GA 30374$414,311
Clark Communications-PO BOX 746579, Asheville, NC 28806$386,355
Jenzabar INC-PO BOX 845588, Boston, MA 02284$236,090
Revenue and Support

Revenue Composition

Contributions and Grants
$5,095,809
Program Service Revenue
$18,387,799
Investment Income
$3,551,853
Other Revenue
$4,114,284
All Other Contributions
$4,239,833
Change in Net Assets
$-873,132

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
Other Non Cash Contri Table77$47,450Cost
Other Non Cash Contri Table2,058$35,000Cost
Other Non Cash Contri Table1$29,874Cost
Other Non Cash Contri Table51$15,050Cost
Other Non Cash Contri Table1$8,000Cost
Other Non Cash Contri Table1$6,119Cost
Other Non Cash Contri Table9$3,200Cost
Other Non Cash Contri Table1$2,749Cost
Other Non Cash Contri Table1$1,900Cost
Other Non Cash Contri Table3$1,690Cost
Other Non Cash Contri Table1$1,364Cost
Total Noncash Contributions2,204$152,396-

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,149,745
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$455,173
Total Revenue per Audited Statements
$31,604,918
Total Revenue per Form 990
$31,149,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,022,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$4,759,837$4,684,036-$9,443,873
Other Expenses$6,235,499--$6,235,499
Total Functional Expenses$27,338,841$4,684,036$0$32,022,877

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$32,478,050
Expenses per Audited Statements$32,022,877
Total Expenses per Form 990$32,022,877
Expenses Not Reported on Form 990$455,173
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Obligations$5,117,216
Lease Liability, Financing$252,548
Deposits Held in Custody for Others$139,209
Accrued Interest Payable$69,013
Refundable Student Deposits$58,759
U.S. GOV'T LOAN FUNDS$16,948

Bond Issues

BondIssuerIssuedIssue PricePurpose
ARapides Finance Authority2008-10-01$7,520,000REFINANCING
DRapides Finance Authority2021-03-01$5,000,000CAPITAL IMPROVEMENTS
BRapides Finance Authority2009-02-01$3,500,000CAPITAL IMPROVEMENTS
CRapides Finance Authority2020-02-14$2,000,000CAPITAL IMPROVEMENTS

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,520,000-$3,990,000$75,795
D$5,000,000-$750,000$100,000
B$3,500,000-$2,310,000$41,858
C$2,000,000-$307,000$40,000

Bond Financing Compliance

No rebate due
Yes
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 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
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, Section B, Line 11B

The independent auditor presents the forms 990 and 990-t to the business affairs committee at the board of trustees meeting. The business affairs committee of the board of trustees carefully reviews the forms 990 and 990-t. Approval of the forms is documented in the official minutes of the committee meeting.

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

Each year the trustees fill out a compliance questionnaire regarding conflict of interest to verify there are no conflicts with the policy.

Form 990, Part VI, Section C, Line 19

All governing documentation and policies are made available to others upon request.

Filing and Contact Details

Filer

Filer Name
Louisiana Christian University
EIN
72-0467515
Phone
3184877630
Address
PO BOX 564, PINEVILLE, LA 71359-0564

Signing Officer

Name
Evelyn Dean
Title
Executive Director
Phone
3184877132
Signed
2025-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evelyn Dean
Formed
1906
Legal Domicile
La
Voting Board Members
26
Independent Board Members
26
Employees
563
Volunteers
16

Preparer

Firm
Payne Moore & Herrington Llp
Address
PO BOX 13200, ALEXANDRIA, LA 71315-3200
Preparer
Michael a Juneau
Phone
3184431893
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Auxiliary enterprises: program service expenses 4,756,394. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,756,394. Instituitonal support: program service expenses 0. Management and general expenses 4,111,095. Fundraising expenses 0. Total expenses 4,111,095. Academic support: program service expenses 0. Management and general expenses 572,941. Fundraising expenses 0. Total expenses 572,941. Public service: program service expenses 3,443. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,443.

Form 990, Line 2C

The board of trustees of the louisiana college assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.

Financial Statement Notes

PART III, LINE 1A:

Six original etchings of salvador dali, one merritt chase oil painting, and various other small pieces of artwork.

PART V, LINE 4:

To provide funds for scholarships to be issued to eligible students meeting all necessary requirements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold unrelated business income taxes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold unrelated business income taxes

Part XII, Line 2D - Other

Cost of goods sold through bookstore.

Raw XML AppendixShowing 400 of 978 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/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt27FORMER CHIEF EXECUTIVE OFFICER
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IRS990/OtherRevenueMiscGrp/Desc0AUXILIARY ENTERPRISES
IRS990/OtherRevenueMiscGrp/Desc1RENT - WELL. CTR.(NET)

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