Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
990 • Fiscal year 2021 • EIN 72-0966247
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 33.7% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$2,067,270
Up $180,764 (+9.6%) from 2020
Net Assets
Up$2,065,247
Up $180,533 (+9.6%) from 2020
Liabilities
Up$2,023
Up $231 (+13%) from 2020
Revenue
Up$509,001
Up $24,517 (+5.1%) from 2020
Expenses
Up$328,468
Up $38,021 (+13%) from 2020
Net Income
Down$180,533
Down $13,504 (-7.0%) from 2020
To provide quality economic development services to all areas in livingston parish
To provide quality economic development services to all areas of livingston parish
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $535,807 | $663,780 | ▲ $127,973 |
| Savings and Temporary Cash Investments | $455,605 | $507,563 | ▲ $51,958 |
| Land, Buildings, and Equipment, Net | $24,995 | $23,328 | ▼ $1,667 |
| Accounts Receivable | $2,500 | $5,000 | ▲ $2,500 |
| Total Assets | $1,886,506 | $2,067,270 | ▲ $180,764 |
| Other Assets Total | $867,599 | $867,599 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,792 | $2,023 | ▲ $231 |
| Total Liabilities | $1,792 | $2,023 | ▲ $231 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,884,714 | $2,065,247 | ▲ $180,533 |
| Total Net Assets Fund Balance | $1,884,714 | $2,065,247 | ▲ $180,533 |
| Total Liabilities and Net Assets / Fund Balance | $1,886,506 | $2,067,270 | ▲ $180,764 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $23,328 | $26,672 | $50,000 |
| Equipment | $0 | $10,979 | $10,979 |
| Other Assets Org | $303,708 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Bennett | Executive Director | FT | $148,250 | $23,493 | $171,743 |
| Name | Title |
|---|---|
| Josh Prejean | Chair |
| Kim Sanders | Chair |
| Regina Scott | Outgoing Chair |
| John Holmes | Vice Chair |
| Buddy Wells | Vice-chair |
| Gregory Gilmore | Director |
| Layton Ricks | Director |
| Sybil Cotten | Director |
| Jay Labarre | Secretary |
| Trey Sanders | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $226,807 |
| Other Expenses | $101,661 |
| Total Fundraising Expense | $2,120 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $166,850 | - | - | $166,850 |
| Other Salaries and Wages | $34,851 | $4,654 | - | $39,505 |
| Advertising | $36,453 | - | - | $36,453 |
| Fees for Services Accounting | - | $17,745 | - | $17,745 |
| Payroll Taxes | - | $14,416 | - | $14,416 |
| Office Expenses | - | $10,470 | - | $10,470 |
| Conferences and Meetings | $8,700 | - | - | $8,700 |
| Occupancy | $1,400 | $6,197 | - | $7,597 |
| Pension Plan Contributions | $4,893 | - | - | $4,893 |
| Insurance | - | $4,472 | - | $4,472 |
| Depreciation Depletion | $1,667 | - | - | $1,667 |
| Travel | - | $1,399 | - | $1,399 |
| Fees for Services Legal | $1,263 | - | - | $1,263 |
| Other Expenses | $176 | $997 | $2,120 | $1,173 |
| Other Employee Benefits | $1,143 | - | - | $1,143 |
| Total Functional Expenses | $265,998 | $60,350 | $2,120 | $328,468 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $334,568 |
| Expenses per Audited Statements | $328,468 |
| Total Expenses per Form 990 | $328,468 |
| Expenses Not Reported on Form 990 | $6,100 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Board of directors are elected from the members.”
“Many decisions are made by the executive committee and then brought to the board for a vote of the membership.”
“The executive director reviews and approves the tax return before filing.”
“UPON REQUEST”
“No changes have been made to the oversight process.”
“Ledc is a not-for-profit organization that is exempt from federal income tax under section 501(c)(6) of the internal revenue code. However, income from certain activities not directly related to the ledc's tax-exempt purpose is subject to taxation as unrelated business income. Ledc has adopted asc 740-10, accounting for uncertainty in income taxes, which clarifies the accounting for uncertainty in income taxes recognized in any entity's financial statements. The interpretation requires recognition and measurement of uncertain income tax positions using a "more-likely-than-not" approach. The adoption of this interpretation had no material impact on ledc's financial statements at december 31, 2021. Ledc's tax return for the years ended december 31, 2020, december 31, 2019, and december 31, 2018 remain open and subject to examination by taxing authorities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1792 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2023 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2500 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE QUALITY ECONOMIC DEVELOPMENT SERVICES TO ALL AREAS OF LIVINGSTON PARISH |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 36453 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 36453 |
| IRS990/AllOtherContributionsAmt | 0 | 139644 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID BENNETT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2256863982 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11640 BURGESS AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WALKER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 70785 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 535807 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 663780 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 166850 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 166850 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 8700 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 8700 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 503074 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2174 |
| IRS990/CYOtherExpensesAmt | 0 | 101661 |
| IRS990/CYOtherRevenueAmt | 0 | 3753 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 180533 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 226807 |
| IRS990/CYTotalExpensesAmt | 0 | 328468 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2120 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 509001 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1667 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1667 |
| IRS990/Desc | 0 | CONTINUED DEVELOPMENT OF LIVINGSTON PARISH INDUSTRIAL PARK AND PROMOTION OF LIVINGSTON PARISH |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 265998 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17745 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17745 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1263 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1263 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 16893 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID BENNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REGINA SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOSH PREJEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BUDDY WELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIM SANDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN HOLMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAY LABARRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TREY SANDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SYBIL COTTEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GREGORY GILMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LAYTON RICKS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 154850 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | OUTGOING CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 21 |
| IRS990/GovernmentGrantsAmt | 0 | 323758 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 509001 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3753 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4472 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4472 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2174 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2174 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 37651 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 24995 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 23328 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 60979 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 39672 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE QUALITY ECONOMIC DEVELOPMENT SERVICES TO ALL AREAS IN LIVINGSTON PARISH |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1884714 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2065247 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3753 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3753 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1884714 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2065247 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 6197 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1400 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7597 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10470 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10470 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 867599 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 867599 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1143 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1143 |
| IRS990/OtherExpensesGrp/Desc | 0 | DONATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBT EXPENSE ON PLE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2120 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 997 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3602 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 176 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3602 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2120 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1173 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 4654 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 34851 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 39505 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 14416 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14416 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4893 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 4893 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DAVID BENNETT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 475970 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8084 |
| IRS990/PYOtherExpensesAmt | 0 | 79219 |
| IRS990/PYOtherRevenueAmt | 0 | 430 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 194037 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 211228 |
| IRS990/PYTotalExpensesAmt | 0 | 290447 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 484484 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 180533 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 3753 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 455605 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 507563 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 26672 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 50000 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 6100 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 6100 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10979 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 10979 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 6100 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 19691 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 52400 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 4 | 264333 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 5 | 51840 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 6 | 303708 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | LAND - ORIGINAL PURCHASE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | LAND - 10 ACRES YUBA |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | LAND - 2008 CLEARING COSTS CAPITALIZED |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | LAND - COSTS OF WETLAND ANALYSIS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 4 | ADDT'L LAND BASIS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 5 | LAND - 2017 IMPROVEMENTS TO MARTIN BROWER SITE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 6 | LAND - WALKER 127.25 ACRES |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 509001 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LEDC IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE LEDC'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. LEDC HAS ADOPTED ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN ANY ENTITY'S FINANCIAL STATEMENTS. THE INTERPRETATION REQUIRES RECOGNITION AND MEASUREMENT OF UNCERTAIN INCOME TAX POSITIONS USING A "MORE-LIKELY-THAN-NOT" APPROACH. THE ADOPTION OF THIS INTERPRETATION HAD NO MATERIAL IMPACT ON LEDC'S FINANCIAL STATEMENTS AT DECEMBER 31, 2021. LEDC'S TAX RETURN FOR THE YEARS ENDED DECEMBER 31, 2020, DECEMBER 31, 2019, AND DECEMBER 31, 2018 REMAIN OPEN AND SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 867599 |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 509001 |
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| IRS990/ScheduleJRequiredInd | 0 | 1 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 6600 |
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| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD OF DIRECTORS ARE ELECTED FROM THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MANY DECISIONS ARE MADE BY THE EXECUTIVE COMMITTEE AND THEN BROUGHT TO THE BOARD FOR A VOTE OF THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE TAX RETURN BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO CHANGES HAVE BEEN MADE TO THE OVERSIGHT PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2067270 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 503074 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2120 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 60350 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 265998 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 328468 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1792 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2023 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1792 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2023 |
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| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1399 |
| IRS990/TravelGrp/TotalAmt | 0 | 1399 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | WALKER |
| IRS990/USAddress/StateAbbreviationCd | 0 | LA |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 21 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.LEDC.NET |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.