Civic Intelligence

Louisiana Lions League for Crippled Children Inc.

990 • Fiscal year 2014 • EIN 72-0544373

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 14, 2015

292 L Beauford Dr71403

(337) 239-6567

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$44,789

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

35th percentile

-1.5%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$4,523,177

Down $70,861 (-1.5%) from 2013

Net Assets

Down

$4,522,211

Down $70,420 (-1.5%) from 2013

Liabilities

Down

$966

Down $441 (-31%) from 2013

Revenue

$572,739

No earlier filing loaded for comparison.

Expenses

Down

$643,159

Down $60,777 (-8.6%) from 2013

Net Income

-$70,420

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,393,373Liabilities 2010: $0Net Assets 2010: $4,393,3732010Assets 2011: $4,545,842Liabilities 2011: $1,081Net Assets 2011: $4,544,7612011Assets 2012: $4,584,243Liabilities 2012: $1,201Net Assets 2012: $4,583,0422012Assets 2013: $4,594,038Liabilities 2013: $1,407Net Assets 2013: $4,592,6312013Assets 2014: $4,523,177Liabilities 2014: $966Net Assets 2014: $4,522,2112014Assets 2015: $4,524,676Liabilities 2015: $1,735Net Assets 2015: $4,522,9412015Assets 2016: $4,522,817Liabilities 2016: $0Net Assets 2016: $4,522,8172016Assets 2017: $4,550,415Liabilities 2017: $0Net Assets 2017: $4,550,4152017Assets 2018: $4,666,507Liabilities 2018: $0Net Assets 2018: $4,666,5072018Assets 2019: $4,794,396Liabilities 2019: $0Net Assets 2019: $4,794,3962019Assets 2020: $5,063,251Liabilities 2020: $0Net Assets 2020: $5,063,2512020Assets 2021: $5,401,770Liabilities 2021: $0Net Assets 2021: $5,401,7702021Assets 2022: $5,529,657Liabilities 2022: $0Net Assets 2022: $5,529,6572022Assets 2023: $5,626,692Liabilities 2023: $0Net Assets 2023: $5,626,6922023Assets 2024: $6,247,415Liabilities 2024: $0Net Assets 2024: $6,247,4152024

Highlighted filing

2014

Assets$4,523,177
Liabilities$966
Net Assets$4,522,211

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $604,0372010Expenses 2011: $711,7332011Expenses 2012: $681,7172012Expenses 2013: $703,9362013Revenue 2014: $572,739Expenses 2014: $643,159Net Income 2014: -$70,4202014Revenue 2015: $694,808Expenses 2015: $694,078Net Income 2015: $7302015Revenue 2016: $590,313Expenses 2016: $590,437Net Income 2016: -$1242016Revenue 2017: $708,087Expenses 2017: $680,489Net Income 2017: $27,5982017Revenue 2018: $711,348Expenses 2018: $595,256Net Income 2018: $116,0922018Revenue 2019: $748,867Expenses 2019: $620,978Net Income 2019: $127,8892019Revenue 2020: $682,571Expenses 2020: $413,716Net Income 2020: $268,8552020Revenue 2021: $823,401Expenses 2021: $449,565Net Income 2021: $373,8362021Revenue 2022: $799,224Expenses 2022: $671,337Net Income 2022: $127,8872022Revenue 2023: $827,948Expenses 2023: $730,913Net Income 2023: $97,0352023Revenue 2024: $1,304,137Expenses 2024: $683,414Net Income 2024: $620,7232024

Highlighted filing

2014

Revenue$572,739
Expenses$643,159
Net Income-$70,420
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 14, 2015
Return Version
2013v4.0
Gross Receipts
$576,982
Mission and Program Overview

Mission

To provide a summer camp for crippled and disabled children

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,592,631$4,522,211▼ $70,420
Land, Buildings, and Equipment, Net$3,757,808$3,781,474▲ $23,666
Cash and Non-Interest-Bearing Accounts$458,885$376,930▼ $81,955
Savings and Temporary Cash Investments$377,345$364,773▼ $12,572
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$4,594,038$4,523,177▼ $70,861
Other Assets Total-$0-
Liabilities
Other Liabilities$1,407$966▼ $441
Total Liabilities$1,407$966▼ $441
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,592,631$4,522,211▼ $70,420
Total Liabilities and Net Assets / Fund Balance$4,594,038$4,523,177▼ $70,861

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,671,935-$2,671,935
Equipment$966,419-$966,419
Land$143,120-$143,120
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ray CecilExecutive DirectorFT$44,789$44,789

Board Members and Trustees

NameTitle
Ann SandersPresident
Anthony FregosiPresident
Cathy ComeauxVice President
Jackie MorseVice President
Lester LemoineVice President
Bob HollingsworthDirector
J W HarrisonDirector
Robert DenklauDirector
William ArceneauxDirector
Bob EbbermanSecretary
Don BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$504,318
Program Service Revenue
$29,273
Investment Income
$4,942
Other Revenue
$34,206
All Other Contributions
$496,918
Change in Net Assets
$-70,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,946
Salaries, Compensation, and Employee Benefits$272,923
Grants and Similar Amounts Paid$50,290
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,387$46,309-$200,696
Grants to Domestic Orgs$50,290--$50,290
Insurance$49,370--$49,370
All Other Expenses$43,147$4,879-$48,026
Current Officers, Directors, Trustees, and Key Employees-$44,789-$44,789
Payroll Taxes$13,328$6,968-$20,296
Other Expenses$16,193--$16,193
Pension Plan Contributions$1,903$5,239-$7,142
Advertising$5,020--$5,020
Travel$342$2,821-$3,163
Office Expenses$2,605--$2,605
Total Functional Expenses$532,154$111,005$0$643,159
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
72-0871170-501 (c) (3)Crippled childrens camp$50,290
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,523
Fundraising Direct Expenses$279
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$22,661$22,661-$22,661
Total Events$22,661$22,661-$22,661
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$966
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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, Line 11B: Form 990 Review Process

Executive Director reviews Form 990 and presents it to the Board

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

Executive Director monitors conflict on interest policy and compliance by all individuals

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Executive Director is monitored by the Board of Directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Executive Director monitors al employees

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

Public documents are available at the office for inspection

Filing and Contact Details

Filer

EIN
72-0544373
Phone
3372396567

Signing Officer

Name
Ray Cecil
Title
Executive Director
Signed
2015-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Cecil
Formed
1957
Legal Domicile
La
Voting Board Members
11
Independent Board Members
11
Employees
107

Preparer

Preparer
John A Windham CPA
Phone
3374623211
Raw XML AppendixShowing 400 of 550 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/OfficeExpensesGrp/TotalAmt02605
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Summer Program
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Maintenance Bldg & Grounds
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt0107051
IRS990/OtherExpensesGrp/ProgramServicesAmt147836
IRS990/OtherExpensesGrp/ProgramServicesAmt240682
IRS990/OtherExpensesGrp/ProgramServicesAmt316193
IRS990/OtherExpensesGrp/TotalAmt0107051
IRS990/OtherExpensesGrp/TotalAmt147836
IRS990/OtherExpensesGrp/TotalAmt240682
IRS990/OtherExpensesGrp/TotalAmt316193
IRS990/OtherLiabilitiesGrp/BOYAmt01407
IRS990/OtherLiabilitiesGrp/EOYAmt0966
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046309
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0154387
IRS990/OtherSalariesAndWagesGrp/TotalAmt0200696
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06968
IRS990/PayrollTaxesGrp/ProgramServicesAmt013328
IRS990/PayrollTaxesGrp/TotalAmt020296
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05239
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01903
IRS990/PensionPlanContributionsGrp/TotalAmt07142
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Ray Cecil
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Rent to disability charit
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029273
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0649226
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0120641
IRS990/PYInvestmentIncomeAmt04661
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0322442
IRS990/PYOtherRevenueAmt041399
IRS990/PYProgramServiceRevenueAmt018240
IRS990/PYRevenuesLessExpensesAmt09590
IRS990/PYSalariesCompEmpBnftPaidAmt0260853
IRS990/PYTotalExpensesAmt0703936
IRS990/PYTotalRevenueAmt0713526
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-70420
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt029273
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04592631
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04522211
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0377345
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0364773
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0504318
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0526196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0580299
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0829701
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0701390
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03141904
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04942
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt022901
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt023835
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt025538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt028930
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0106146
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09929
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt010411
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04658
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt033924
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04942
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022901
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt023835
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt025538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt028930
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0106146
IRS990ScheduleA/InvestmentIncomeCYPct00.03230
IRS990ScheduleA/InvestmentIncomePYPct00.03920
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96770
IRS990ScheduleA/PublicSupportPY509Pct00.96080
IRS990ScheduleA/PublicSupportTotal509Amt03175828
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0513244
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0536125
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0590710
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0829701
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0706048
IRS990ScheduleA/Total509Grp/TotalAmt03175828
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0518186
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0559026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0614545
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0855239
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0734978
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03281974
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/BuildingsGrp/BookValueAmt02671935
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02671935
IRS990ScheduleD/EquipmentGrp/BookValueAmt0966419
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0966419

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.00$6.25$1.30$0.68$0.62
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$0.00$5.63$0.83$0.73$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.53$0.00$5.53$0.80$0.67$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$0.00$5.40$0.82$0.45$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.00$5.06$0.68$0.41$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$0.00$4.79$0.75$0.62$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.67$0.00$4.67$0.71$0.60$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$0.00$4.55$0.71$0.68$0.03
2016Detailed filing. Detailed filing data is available for this year.$4.52$0.00$4.52$0.59$0.59$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.52$0.00$4.52$0.69$0.69$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.52$0.00$4.52$0.57$0.64$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.59$0.00$4.59$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.00$4.58$0.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$0.00$4.54$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.00$4.39$0.60