Civic Intelligence

Lausanne Learning Inc

EIN 81-1806665 • 501(c)3 • Memphis, TN

Profile

To provide consulting services, professional development institutes, and web based resources to independent and public schools.

1381 W Massey RdMemphis, TN 38120-3206

www.lausannelearning.com

Siviq Scores

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

Liabilities / Assets

97th percentile

3.12x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

98th percentile

4.97x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

128%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

101%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$35,894

Down $221,869 (-86%) from 2023

Liabilities

Down

$312,260

Down $381,808 (-55%) from 2023

Net Assets

Up

-$276,366

Up $159,939 (+37%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin91st percentile

Revenue

Up

$305,616

Up $240,961 (+373%) from 2023

Expenses

Up

$145,677

Up $71,214 (+96%) from 2023

Net Income

Up

$159,939

Up $169,747 (+1731%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$1.0M$500K$0-$500KAssets 2017: $119,555Liabilities 2017: $215,576Net Assets 2017: -$96,0212017Assets 2018: $311,430Liabilities 2018: $607,834Net Assets 2018: -$296,4042018Assets 2019: $486,210Liabilities 2019: $964,324Net Assets 2019: -$478,1142019Assets 2020: $15,748Liabilities 2020: $504,772Net Assets 2020: -$489,0242020Assets 2021: $88,340Liabilities 2021: $583,396Net Assets 2021: -$495,0562021Assets 2022: $201,324Liabilities 2022: $627,821Net Assets 2022: -$426,4972022Assets 2023: $257,763Liabilities 2023: $694,068Net Assets 2023: -$436,3052023Assets 2024: $35,894Liabilities 2024: $312,260Net Assets 2024: -$276,3662024

Highlighted filing

2024

Assets$35,894
Liabilities$312,260
Net Assets-$276,366
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$600K$400K$200K$0-$200K-$400KRevenue 2017: $200,143Expenses 2017: $296,164Net Income 2017: -$96,0212017Revenue 2018: $219,168Expenses 2018: $419,551Net Income 2018: -$200,3832018Revenue 2019: $245,803Expenses 2019: $425,071Net Income 2019: -$179,2682019Revenue 2020: $128,313Expenses 2020: $139,223Net Income 2020: -$10,9102020Revenue 2021: $62,837Expenses 2021: $68,869Net Income 2021: -$6,0322021Revenue 2022: $126,361Expenses 2022: $57,802Net Income 2022: $68,5592022Revenue 2023: $64,655Expenses 2023: $74,463Net Income 2023: -$9,8082023Revenue 2024: $305,616Expenses 2024: $145,677Net Income 2024: $159,9392024

Highlighted filing

2024

Revenue$305,616
Expenses$145,677
Net Income$159,939
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,894
Liabilities
$312,260
Net assets
-$276,366
Revenue
$305,616
Expenses
$145,677
Net income
$159,939
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.36$3.12$2.76$3.06$1.46$1.60
2023Detailed filing. Detailed filing data is available for this year.$2.58$6.94$4.36$0.65$0.74$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.01$6.28$4.26$1.26$0.58$0.69
2021Detailed filing. Detailed filing data is available for this year.$0.88$5.83$4.95$0.63$0.69$0.06
2020Summary only. Only limited summary data is available for this year.$0.16$5.05$4.89$1.28$1.39$0.11
2019Detailed filing. Detailed filing data is available for this year.$4.86$9.64$4.78$2.46$4.25$1.79
2018Detailed filing. Detailed filing data is available for this year.$3.11$6.08$2.96$2.19$4.20$2.00
2017Detailed filing. Detailed filing data is available for this year.$1.20$2.16$0.96$2.00$2.96$0.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 15, 2025
Return Version
2023v6.0
Gross Receipts
$305,616
Mission and Program Overview

Mission

To provide consulting services, professional development institutes, and web based resources to public and independent schools.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$257,763$27,483▼ $230,280
Prepaid Expenses and Deferred Charges-$6,256-
Accounts Receivable-$2,155-
Total Assets$257,763$35,894▼ $221,869
Liabilities
Other Liabilities$694,068$312,260▼ $381,808
Total Liabilities$694,068$312,260▼ $381,808
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-436,305$-276,366▲ $159,939
Total Net Assets Fund Balance$-436,305$-276,366▲ $159,939
Total Liabilities and Net Assets / Fund Balance$257,763$35,894▼ $221,869
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Charlotte AlbertsonDirector of Development$142,832$142,832

Board Members and Trustees

NameTitle
Michael SchneiderChair
Mike DerrickSchool Board President
Amin ZakiBoard Member
Troy GrahamBusiness Manager
Stuart MccathieHeadmaster
Revenue and Support

Revenue Composition

Contributions and Grants
$1,600
Program Service Revenue
$304,016
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,600
Change in Net Assets
$159,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$79,110--$79,110
Advertising$35,047--$35,047
Fees for Services Legal$14,032--$14,032
Travel$12,573$33-$12,606
Office Expenses-$1,954-$1,954
Fees for Services Accounting-$1,780-$1,780
Other Expenses-$400-$400
Total Functional Expenses$140,762$4,915$0$145,677
International Activity

International Summary

Offices
0
Employees
0
Spending
$117,147

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaProgram ServicesCurriculum Consulting--$100,147
Europe (including Iceland & Greenland)Program ServicesCurriculum Consulting--$17,000
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
Due to Lausanne Collegiate School$312,260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The business manager reviews the form 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lausanne Learning Inc
EIN
81-1806665
Phone
9014741027
Address
1381 W MASSEY RD, MEMPHIS, TN 38120-3206

Signing Officer

Name
Troy Graham
Title
Business Manager
Phone
9014741027
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Troy Graham
Formed
2015
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Reynolds Bone & Griesbeck Plc
Address
5100 WHEELIS DRIVE SUITE 300, MEMPHIS, TN 38117-4568
Preparer
Kelly S Crow
Phone
9016822431
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

“To provide consulting services, professional development institutes and web based resources to public and indepenedent schools.”

FORM 990, PART V, LINE 2B:

“One employee of lausanne collegiate school (ein 62-0517292) spends their full time managing lausanne learning, inc. The employee receives a form w-2 from the school. In addition, the school files form w-3 and all payroll tax filings. Lausanne learning inc. Reimburses the school for the employee's salary, benefits and payroll taxes.”

Financial Statement Notes

PART X, LINE 2:

“In accordance with u.s. Gaap, if applicable, the school recognizes interest expense and penalties related to uncertain tax positions as interest expense and penalties in total nonoperating expenses. No amounts have been recognized in operating expenses for the years ending may 31, 2024 and 2023. The school is subject to routine audits by taxing authorities; however, there are currently no audits for the periods in progress.”

PART XI AND PART XII:

“Lausanne learning, inc.'s financial statements are audited on a consolidated basis with lausanne collegiate school (ein 62-0517292). Therefore, the organization has elected not to complete part xi or xii on schedule d.”

Raw XML AppendixShowing 400 of 449 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/EOYAmt02155
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AdvertisingGrp/ProgramServicesAmt035047
IRS990/AdvertisingGrp/TotalAmt035047
IRS990/AllOtherContributionsAmt01600
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TROY GRAHAM
IRS990/BooksInCareOfDetail/PhoneNum09014741027
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01381 WEST MASSEY ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd038120
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0257763
IRS990/CashNonInterestBearingGrp/EOYAmt027483
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01600
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0145677
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0304016
IRS990/CYRevenuesLessExpensesAmt0159939
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0145677
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0305616
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0CONSULTING SERVICES, PROFESSIONAL DEVELOPMENT INSTITUTES, AND WEB BASED RESORCES FOR INDEPENDENT AND PUBLIC SCHOOLS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0140762
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01780
IRS990/FeesForServicesAccountingGrp/TotalAmt01780
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt014032
IRS990/FeesForServicesLegalGrp/TotalAmt014032
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt079110
IRS990/FeesForServicesManagementGrp/TotalAmt079110
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt349660
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt422814
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt529728
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL SCHNEIDER
IRS990/Form990PartVIISectionAGrp/PersonNm1AMIN ZAKI
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE DERRICK
IRS990/Form990PartVIISectionAGrp/PersonNm3STUART MCCATHIE
IRS990/Form990PartVIISectionAGrp/PersonNm4TROY GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLOTTE ALBERTSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3778549
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4139688
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5113104
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SCHOOL BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3HEADMASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR OF DEVELOPMENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0305616
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE CONSULTING SERVICES, PROFESSIONAL DEVELOPMENT INSTITUTES, AND WEB BASED RESOURCES TO INDEPENDENT AND PUBLIC SCHOOLS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-436305
IRS990/NetAssetsOrFundBalancesEOYAmt0-276366
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-436305
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-276366
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01954
IRS990/OfficeExpensesGrp/TotalAmt01954
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0748
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1400
IRS990/OtherExpensesGrp/TotalAmt0748
IRS990/OtherExpensesGrp/TotalAmt1400
IRS990/OtherLiabilitiesGrp/BOYAmt0694068
IRS990/OtherLiabilitiesGrp/EOYAmt0312260
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06256
IRS990/PrincipalOfficerNm0TROY GRAHAM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0CONSULTING INCOME
IRS990/ProgramServiceRevenueGrp/Desc1INSTITUTE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0303968
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0303968
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt035745
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt064655
IRS990/PYRevenuesLessExpensesAmt0-9808
IRS990/PYSalariesCompEmpBnftPaidAmt038718
IRS990/PYTotalExpensesAmt074463
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt064655
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0159939
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0304016
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012049
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03219
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt016868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0304016
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt064655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0114312
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt062837
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0125094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0670914
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0687782
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0305616
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt064655
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0126361
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt062837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0128313
IRS990ScheduleA/Total509Grp/TotalAmt0687782
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0305616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt064655
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0126361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt062837
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0128313
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0687782
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0312260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO LAUSANNE COLLEGIATE SCHOOL
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH U.S. GAAP, IF APPLICABLE, THE SCHOOL RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS INTEREST EXPENSE AND PENALTIES IN TOTAL NONOPERATING EXPENSES. NO AMOUNTS HAVE BEEN RECOGNIZED IN OPERATING EXPENSES FOR THE YEARS ENDING MAY 31, 2024 AND 2023. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR THE PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LAUSANNE LEARNING, INC.'S FINANCIAL STATEMENTS ARE AUDITED ON A CONSOLIDATED BASIS WITH LAUSANNE COLLEGIATE SCHOOL (EIN 62-0517292). THEREFORE, THE ORGANIZATION HAS ELECTED NOT TO COMPLETE PART XI OR XII ON SCHEDULE D.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI AND PART XII:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0312260
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0100147
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt117000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0MIDDLE EAST AND NORTH AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EUROPE (INCLUDING ICELAND & GREENLAND)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CURRICULUM CONSULTING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1CURRICULUM CONSULTING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0117147
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0117147
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0778549
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1139688
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt026000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt18678
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt023660
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt114136
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STUART MCCATHIE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TROY GRAHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEADMASTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0828209
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1162502
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EMPLOYEE COMPENSATION REPORTED IN SCHEDULE J IS PAID BY LAUSANNE COLLEGIATE SCHOOL (EIN 62-0517292) FOR SERVICES PERFORMED SOLELY FOR THE SCHOOL. LAUSANNE COLLEGIATE SCHOOL IS A RELATED ORGANIZATION OF LAUSANNE LEARNING, INC. NONE OF THE COMPENSATION REPORTED IN SCHEDULE J WAS REIMBURSED OR ALLOCATED TO LAUSANNE LEARNING, INC. FOR SERVICES PERFORMED FOR THE ORGANIZATION. THIS COMPENSATION IS BEING REPORTED AS AN INFORMATIONAL DISCLOSURE ONLY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0ADDITIONAL INFORMATION:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE CONSULTING SERVICES, PROFESSIONAL DEVELOPMENT INSTITUTES AND WEB BASED RESOURCES TO PUBLIC AND INDEPENEDENT SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONE EMPLOYEE OF LAUSANNE COLLEGIATE SCHOOL (EIN 62-0517292) SPENDS THEIR FULL TIME MANAGING LAUSANNE LEARNING, INC. THE EMPLOYEE RECEIVES A FORM W-2 FROM THE SCHOOL. IN ADDITION, THE SCHOOL FILES FORM W-3 AND ALL PAYROLL TAX FILINGS. LAUSANNE LEARNING INC. REIMBURSES THE SCHOOL FOR THE EMPLOYEE'S SALARY, BENEFITS AND PAYROLL TAXES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BUSINESS MANAGER REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V, LINE 2B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LAUSANNE COLLEGIATE SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0620517292
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01381 WEST MASSEY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MEMPHIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd038120
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0312260
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LAUSANNE COLLEGIATE SCHOOL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0257763
IRS990/TotalAssetsEOYAmt035894
IRS990/TotalAssetsGrp/BOYAmt0257763
IRS990/TotalAssetsGrp/EOYAmt035894
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01600
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04915
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0140762
IRS990/TotalFunctionalExpensesGrp/TotalAmt0145677
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0694068
IRS990/TotalLiabilitiesEOYAmt0312260
IRS990/TotalLiabilitiesGrp/BOYAmt0694068
IRS990/TotalLiabilitiesGrp/EOYAmt0312260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-436305
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-276366
IRS990/TotalOtherCompensationAmt0102202
IRS990/TotalProgramServiceExpensesAmt0140762
IRS990/TotalProgramServiceRevenueAmt0304016
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0304016
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305616

Document Assets

No mirrored PDF or thumbnail assets are attached yet.