Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
EIN 72-1516058 • 501(c)3 • Bossier City, LA
Profile
Provide funds for and oversee construction of the campus to be occupied upon completion by bossier parish community college.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$31,685,982
Down $1,959,917 (-5.8%) from 2023
Liabilities
Down$12,535,698
Down $3,888,177 (-24%) from 2023
Net Assets
Up$19,150,284
Up $1,928,260 (+11%) from 2023
Revenue
Down$4,543,000
Down $10,214 (-0.2%) from 2023
Expenses
Up$2,614,740
Up $188,306 (+7.8%) from 2023
Net Income
Down$1,928,260
Down $198,520 (-9.3%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide funds for and oversee construction of the campus to be occupied upon completion by bossier parish community college.
Construction of facilities for bossier parish community college
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $31,608,618 | $30,112,744 | ▼ $1,495,874 |
| Savings and Temporary Cash Investments | $2,037,281 | $1,573,238 | ▼ $464,043 |
| Total Assets | $33,645,899 | $31,685,982 | ▼ $1,959,917 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $16,374,821 | $12,498,909 | ▼ $3,875,912 |
| Other Liabilities | $47,254 | $32,296 | ▼ $14,958 |
| Accounts Payable and Accrued Expenses | $1,800 | $4,493 | ▲ $2,693 |
| Total Liabilities | $16,423,875 | $12,535,698 | ▼ $3,888,177 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $17,222,024 | $19,150,284 | ▲ $1,928,260 |
| Total Net Assets Fund Balance | $17,222,024 | $19,150,284 | ▲ $1,928,260 |
| Total Liabilities and Net Assets / Fund Balance | $33,645,899 | $31,685,982 | ▼ $1,959,917 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $29,461,572 | $29,331,497 | $58,793,069 |
| Other Land Buildings | $651,172 | $390,704 | $1,041,876 |
| Equipment | $0 | $141,332 | $141,332 |
| Name | Title |
|---|---|
| J Kevin Mccotter | President |
| Bill Mcconathy | Vice President |
| Don Jones | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,614,740 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $1,495,874 | - | - | $1,495,874 |
| Interest | $266,180 | - | - | $266,180 |
| Fees for Services Accounting | - | $10,625 | - | $10,625 |
| Fees for Services Management | - | $7,000 | - | $7,000 |
| Insurance | - | $4,164 | - | $4,164 |
| Fees for Services Legal | - | $2,493 | - | $2,493 |
| Other Expenses | $828,279 | $125 | - | $125 |
| Total Functional Expenses | $2,590,333 | $24,407 | $0 | $2,614,740 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,614,740 |
| Total Expenses per Audited Statements | $2,614,740 |
| Total Expenses per Form 990 | $2,614,740 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Interest Payable | $32,296 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | La Local Government Environmental Facilities & Community Dev Authority | 2012-12-04 | $43,659,142 | Refinancing of previous bonds |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $43,659,142 | $43,320,216 | - | $338,926 |
“A copy of the form 990 is provided to the board of directors to approve before filing the return.”
“The organization makes its governing documents, and financial statements available to the public upon request.”
“J. Kevin mccotter - 10775 longfellow trace, shreveport, la 71106. Bill mcconathy - 115 crestwood dr, haughton, la 71037. Don jones - 4100 meadow lane, bossier city, la 71111.”
“The board of directors assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The organization has not changed the process from the prior year.”
“As a nonprofit organization, the corporation is exempt from income taxation under section 501(c)(3) of the internal revenue code, but must file an annual return with the internal revenue service that contains information on its financial operations. Therefore, no provision for income taxes has been made in the financial statements. The corporation is required to review various tax positions it has taken with respect to its exempt status and determining whether in fact it continues to qualify as a tax exempt entity. It must also consider whether it has nexus in jurisdictions in which it had income and whether a tax return is required in those jurisdictions. In addition, as a tax exempt entity, the corporation must assess whether it has any tax positions associated with unrelated business income subject to income tax. The corporation does not expect any of these tax positions to change significantly over the next twelve months. Any penalties related to late filing or other requirements would be recognized as penalties expense in the corporation's accounting records. The corporation is required to file u.s. Federal form 990 for informational purposes. Its federal income tax returns for the past three tax years remain subject to examination by the internal revenue service.”
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 | 1800 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4493 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | CONSTRUCTION OF FACILITIES FOR BOSSIER PARISH COMMUNITY COLLEGE |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | HAROLD E ROBERTS CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3182192677 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 440 BENTON ROAD SUITE B |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSSIER CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 71111 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 96409 |
| IRS990/CYOtherExpensesAmt | 0 | 2614740 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4446591 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1928260 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2614740 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4543000 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1495874 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1495874 |
| IRS990/Desc | 0 | PROVIDE FUNDS FOR AND OVERSEE CONSTRUCTION OF THE CAMPUS TO BE OCCUPIED BY BOSSIER PARISH COMMUNITY COLLEGE. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2590333 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10625 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10625 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2493 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2493 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 7000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 7000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | J KEVIN MCCOTTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILL MCCONATHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DON JONES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4543000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4164 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4164 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 266180 |
| IRS990/InterestGrp/TotalAmt | 0 | 266180 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 96409 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 96409 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 29863533 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 31608618 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 30112744 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 59976277 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDE FUNDS FOR AND OVERSEE CONSTRUCTION OF THE CAMPUS TO BE OCCUPIED UPON COMPLETION BY BOSSIER PARISH COMMUNITY COLLEGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 17222024 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 19150284 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 17222024 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 19150284 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 828279 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 828279 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 125 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 47254 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 32296 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | J KEVIN MCCOTTER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531190 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GROUND LEASE - LCTCS B |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4446591 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4446591 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 90889 |
| IRS990/PYOtherExpensesAmt | 0 | 2426434 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4462325 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2126780 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 2426434 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4553214 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1928260 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4446591 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2037281 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1573238 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 96409 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 90889 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 23949 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 445 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7950 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 219642 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 4446591 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 4462325 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4455387 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4450030 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4439706 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 22254039 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 96409 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 90889 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 23949 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 445 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 7950 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 219642 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00980 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00730 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99020 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99270 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 22254039 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4446591 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4462325 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4455387 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4450030 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4439706 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 22254039 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 4543000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 4553214 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4479336 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4450475 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4447656 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 22473681 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 29461572 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 29331497 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 58793069 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 141332 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 141332 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2614740 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 651172 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 390704 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1041876 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 32296 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED INTEREST PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4543000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | AS A NONPROFIT ORGANIZATION, THE CORPORATION IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, BUT MUST FILE AN ANNUAL RETURN WITH THE INTERNAL REVENUE SERVICE THAT CONTAINS INFORMATION ON ITS FINANCIAL OPERATIONS. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS REQUIRED TO REVIEW VARIOUS TAX POSITIONS IT HAS TAKEN WITH RESPECT TO ITS EXEMPT STATUS AND DETERMINING WHETHER IN FACT IT CONTINUES TO QUALIFY AS A TAX EXEMPT ENTITY. IT MUST ALSO CONSIDER WHETHER IT HAS NEXUS IN JURISDICTIONS IN WHICH IT HAD INCOME AND WHETHER A TAX RETURN IS REQUIRED IN THOSE JURISDICTIONS. IN ADDITION, AS A TAX EXEMPT ENTITY, THE CORPORATION MUST ASSESS WHETHER IT HAS ANY TAX POSITIONS ASSOCIATED WITH UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAX. THE CORPORATION DOES NOT EXPECT ANY OF THESE TAX POSITIONS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. ANY PENALTIES RELATED TO LATE FILING OR OTHER REQUIREMENTS WOULD BE RECOGNIZED AS PENALTIES EXPENSE IN THE CORPORATION'S ACCOUNTING RECORDS. THE CORPORATION IS REQUIRED TO FILE U.S. FEDERAL FORM 990 FOR INFORMATIONAL PURPOSES. ITS FEDERAL INCOME TAX RETURNS FOR THE PAST THREE TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 30112744 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2614740 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 32296 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4543000 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4543000 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2614740 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2012-12-04 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 721416168 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 546282UQ5 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 43659142 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | LA LOCAL GOVERNMENT ENVIRONMENTAL FACILITIES & COMMUNITY DEV AUTHORITY |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | REFINANCING OF PREVIOUS BONDS |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 0 | 338926 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 0 | 43320216 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 0 | 2005 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 43659142 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS TO APPROVE BEFORE FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | J. KEVIN MCCOTTER - 10775 LONGFELLOW TRACE, SHREVEPORT, LA 71106. BILL MCCONATHY - 115 CRESTWOOD DR, HAUGHTON, LA 71037. DON JONES - 4100 MEADOW LANE, BOSSIER CITY, LA 71111. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS NOT CHANGED THE PROCESS FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BOSSIER PARISH COMMUNITY COLLEGE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 721380259 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 721441777 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | LA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | LA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | COLLEGE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | COLLEGE |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | 2 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 265 SOUTH FOSTER DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | BOSSIER CITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | BATON ROUGE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | LA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 71111 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 70801 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 4446591 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | DEBT COVERAGE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | K |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | J |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 16374821 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 12498909 |
| IRS990/TaxExemptBondsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 33645899 |
| IRS990/TotalAssetsEOYAmt | 0 | 31685982 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 33645899 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 31685982 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 24407 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2590333 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2614740 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 16423875 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 12535698 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 16423875 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 12535698 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 17222024 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 19150284 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2590333 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4446591 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 96409 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4446591 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4543000 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 33645899 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 31685982 |
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