Civic Intelligence

La State Penitentiary Museum Foundation Inc.

990 • Fiscal year 2020 • EIN 72-1427409

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 13, 2020

PO Box 1Angola, LA 70712

(225) 635-0300

Siviq Scores

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

Liabilities / Assets

54th percentile

0.07x

Higher debt load relative to assets than 54% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.03x

Higher debt load relative to revenue than 44% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

5th percentile

-24%

Faster asset growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

77th percentile

25%

Faster revenue growth than 77% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$212,158

Down $68,023 (-24%) from 2019

Net Assets

Down

$198,236

Down $67,998 (-26%) from 2019

Liabilities

Down

$13,922

Down $25 (-0.2%) from 2019

Revenue

Up

$421,833

Up $83,675 (+25%) from 2019

Expenses

Up

$489,804

Up $155,205 (+46%) from 2019

Net Income

Down

-$67,971

Down $71,530 (-2010%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $187,135Liabilities 2011: $3,416Net Assets 2011: $183,7192011Assets 2012: $192,390Liabilities 2012: $4,953Net Assets 2012: $187,4372012Assets 2013: $193,221Liabilities 2013: $2,820Net Assets 2013: $190,4012013Assets 2014: $196,973Liabilities 2014: $5,268Net Assets 2014: $191,7052014Assets 2015: $295,978Liabilities 2015: $4,226Net Assets 2015: $291,7522015Assets 2016: $249,015Liabilities 2016: $10,463Net Assets 2016: $238,5522016Assets 2017: $274,363Liabilities 2017: $10,932Net Assets 2017: $263,4312017Assets 2018: $282,001Liabilities 2018: $19,351Net Assets 2018: $262,6502018Assets 2019: $280,181Liabilities 2019: $13,947Net Assets 2019: $266,2342019Assets 2020: $212,158Liabilities 2020: $13,922Net Assets 2020: $198,2362020Assets 2021: $134,941Liabilities 2021: $35,037Net Assets 2021: $99,9042021Assets 2022: $136,093Liabilities 2022: $6,910Net Assets 2022: $129,1832022Assets 2023: $222,625Liabilities 2023: $6,301Net Assets 2023: $216,3242023

Highlighted filing

2020

Assets$212,158
Liabilities$13,922
Net Assets$198,236

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $108,9682011Expenses 2012: $134,5782012Expenses 2013: $146,2742013Revenue 2014: $140,306Expenses 2014: $139,002Net Income 2014: $1,3042014Revenue 2015: $252,551Expenses 2015: $152,504Net Income 2015: $100,0472015Revenue 2016: $216,290Expenses 2016: $269,490Net Income 2016: -$53,2002016Revenue 2017: $314,313Expenses 2017: $295,406Net Income 2017: $18,9072017Revenue 2018: $337,163Expenses 2018: $329,279Net Income 2018: $7,8842018Revenue 2019: $338,158Expenses 2019: $334,599Net Income 2019: $3,5592019Revenue 2020: $421,833Expenses 2020: $489,804Net Income 2020: -$67,9712020Revenue 2021: $255,880Expenses 2021: $353,052Net Income 2021: -$97,1722021Revenue 2022: $287,733Expenses 2022: $258,454Net Income 2022: $29,2792022Revenue 2023: $298,633Expenses 2023: $211,099Net Income 2023: $87,5342023

Highlighted filing

2020

Revenue$421,833
Expenses$489,804
Net Income-$67,971
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$521,545
Mission and Program Overview

Mission

To promote historical, educational, and cultural activities with the public in order to preserve the history and development of corrections in louisiana.

To promote historical,educational and cultural activities with the public in order topreserve the history and development of corrections in louisiana

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$266,234$198,236▼ $67,998
Savings and Temporary Cash Investments$145,744$121,362▼ $24,382
Cash and Non-Interest-Bearing Accounts$103,049$70,306▼ $32,743
Inventories for Sale or Use$23,268$13,837▼ $9,431
Land, Buildings, and Equipment, Net$8,100$6,613▼ $1,487
Total Assets$280,181$212,158▼ $68,023
Other Assets Total$20$40▲ $20
Liabilities
Accounts Payable and Accrued Expenses$8,437$8,922▲ $485
Other Liabilities$5,510--
Unsecured Notes Loans Payable-$5,000-
Total Liabilities$13,947$13,922▼ $25
Net Assets / Fund Balance
Total Net Assets Fund Balance$266,234$198,236▼ $67,998
Total Liabilities and Net Assets / Fund Balance$280,181$212,158▼ $68,023

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,613$23,713$30,326
Other Assets Org$20--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sheryl RanatzaPresident
Dr Huey PerryVice President
C B OwensDirector
Cathy FontenotDirector
Darrel VannoyDirector
Dr Marianne Fisher-giorlandoDirector
Gary YoungDirector
Jesse PerkinsDirector
Judge Hal WareDirector
Perry StaggDirector
Robert ToburenDirector
Ronald JettDirector
Shirley CoodyDirector
Michael WynneSecretary
Brian GremillionTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$297,338
Program Service Revenue
$54,527
Investment Income
$2,342
Other Revenue
$67,626
All Other Contributions
$15,305
Change in Net Assets
$-67,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,494
Other Expenses$52,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,782--$423,782
Payroll Taxes$9,498--$9,498
All Other Expenses$7,640--$7,640
Fees for Services Accounting$6,600--$6,600
Insurance$5,339--$5,339
Other Employee Benefits$4,214--$4,214
Other Expenses$3,531--$3,531
Office Expenses$3,479--$3,479
Information Technology$2,482--$2,482
Depreciation Depletion$1,487--$1,487
Travel$1,181--$1,181
Advertising$630--$630
Total Functional Expenses$489,804$0$0$489,804
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
Payroll Taxes Payable$5,746
Accounts Payable$3,021
Sales Tax Payable$155
Offset Detail$-8,922
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Employees are supervised by management of louisiana state penitentiary

Members or stockholder classes and rights Part VI line 6

The organization has members on the board of directors.

Form 990 governing body review Part VI line 11

The form 990 is reviewed by the president before being filed

Other officer or key employee compensation Part VI line 15B

An annual compensation review is conducted by the excecutive committee.

Governing documents etc available to public Part VI line 19

The governing documents and financial statements are available to the public upon request.t

Filing and Contact Details

Filer

Filer Name
La State Penitentiary Museum Foundation Inc
EIN
72-1427409
Address
PO BOX 1, Angola, LA 70712
Doing Business As
Lsp Museum Foundation Inc

Signing Officer

Name
Sheryl Ranatza
Title
President
Phone
2256552592
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheryl Ranatza
Formed
1998
Legal Domicile
La
Voting Board Members
18
Independent Board Members
18
Employees
9

Preparer

Firm
Robert V Baker and Company Ltd
Address
Post Office Box 2192, Saint Francisville, LA 70775
Preparer
Robert V Baker
Phone
2256350300
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

4D

Explanation of other changes in net assets or fund balances Part XI line 9

Depeciable assets of 2138 were mistakenly expensed in fye 63016 items adjusted against net assets on fye 63017 form 990 in the amount of 2138.

List of other expenses Part IX line 24E

Smithsonian - leh grant program

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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/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt03479
IRS990/OfficeExpensesGrp/TotalAmt03479
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020
IRS990/OtherAssetsTotalGrp/EOYAmt040
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04214
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04214
IRS990/OtherExpensesGrp/Desc0RESEARCH ASSISTANT
IRS990/OtherExpensesGrp/Desc1HALL OF FAME
IRS990/OtherExpensesGrp/Desc2MASS INCARCARATION RESEARCH
IRS990/OtherExpensesGrp/Desc3SPECIAL EVENTS
IRS990/OtherExpensesGrp/ProgramServicesAmt02400
IRS990/OtherExpensesGrp/ProgramServicesAmt111355
IRS990/OtherExpensesGrp/ProgramServicesAmt26186
IRS990/OtherExpensesGrp/ProgramServicesAmt33531
IRS990/OtherExpensesGrp/TotalAmt02400
IRS990/OtherExpensesGrp/TotalAmt111355
IRS990/OtherExpensesGrp/TotalAmt26186
IRS990/OtherExpensesGrp/TotalAmt33531
IRS990/OtherLiabilitiesGrp/BOYAmt05510
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS
IRS990/OtherRevenueMiscGrp/Desc1SALES TAX VENDOR DISCNT
IRS990/OtherRevenueMiscGrp/Desc2WORKERS COMP INS DIVDND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0405
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1149
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2623
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0405
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1149
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2623
IRS990/OtherRevenueTotalAmt01536
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0423782
IRS990/OtherSalariesAndWagesGrp/TotalAmt0423782
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09498
IRS990/PayrollTaxesGrp/TotalAmt09498
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SHERYL RANATZA
IRS990/PriorPeriodAdjustmentsAmt0-27
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561520
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TOURISM
IRS990/ProgramServiceRevenueGrp/Desc1HALL OF FAME
IRS990/ProgramServiceRevenueGrp/Desc2PPP LOAN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023080
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023080
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224097
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0197944
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt042
IRS990/PYOtherExpensesAmt048910
IRS990/PYOtherRevenueAmt0101212
IRS990/PYProgramServiceRevenueAmt038960
IRS990/PYRevenuesLessExpensesAmt03559
IRS990/PYSalariesCompEmpBnftPaidAmt0285689
IRS990/PYTotalExpensesAmt0334599
IRS990/PYTotalRevenueAmt0338158
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-67971
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0421833
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0266234
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0198236
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0145744
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0121362
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0297338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0197944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0183472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0182678
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt054467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0915899
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02342
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0116
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02712
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.30130
IRS990ScheduleA/PublicSupportPY170Pct00.49550
IRS990ScheduleA/PublicSupportTotal170Amt0276750
IRS990ScheduleA/SubstantialContributorsTotAmt0639149
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0297338
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0197944
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0183472
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0182678
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt054467
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0915899
IRS990ScheduleA/TotalSupportAmt0918611
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/OtherAssetsOrgGrp/BookValueAmt020
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt120
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DIVIDENDS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1AR
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06613
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023713
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23021
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-8922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCOUNTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OFFSET DETAIL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06613
IRS990ScheduleD/TotalBookValueOtherAssetsAmt040
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMPLOYEES ARE SUPERVISED BY MANAGEMENT OF LOUISIANA STATE PENITENTIARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE PRESIDENT BEFORE BEING FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN ANNUAL COMPENSATION REVIEW IS CONDUCTED BY THE EXCECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.T
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt54D
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DEPECIABLE ASSETS OF 2138 WERE MISTAKENLY EXPENSED IN FYE 63016 ITEMS ADJUSTED AGAINST NET ASSETS ON FYE 63017 FORM 990 IN THE AMOUNT OF 2138.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SMITHSONIAN - LEH GRANT PROGRAM

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.23$0.06$2.16$2.99$2.11$0.88
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.07$1.29$2.88$2.58$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.35$1.00$2.56$3.53$0.97
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.14$1.98$4.22$4.90$0.68
2019Summary only. Only limited summary data is available for this year.$2.80$0.14$2.66$3.38$3.35$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.19$2.63$3.37$3.29$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.11$2.63$3.14$2.95$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.10$2.39$2.16$2.69$0.53
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.04$2.92$2.53$1.53$1.00
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.05$1.92$1.40$1.39$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.03$1.90$1.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.05$1.87$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.03$1.84$1.09