Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
EIN 81-2900408 • 501(c)3 • Baton Rouge, LA
Profile
The lsu real estate and facilities foundation encompasses all areas of facilities development, including campus master planning, project development, real estate transactions, design and construction and facilities operations, as well as activities promoting environmental health and safety, emergency preparedness and disaster recovery that impact lsu's facilities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 1.9% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$50,093,026
Up $22,815,207 (+84%) from 2023
Liabilities
Up$15,608,315
Up $4,493,559 (+40%) from 2023
Net Assets
Up$34,484,711
Up $18,321,648 (+113%) from 2023
Revenue
Up$23,178,850
Up $17,054,336 (+278%) from 2023
Expenses
Up$4,857,202
Up $1,842,533 (+61%) from 2023
Net Income
Up$18,321,648
Up $15,211,803 (+489%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The lsu real estate and facilities foundation encompasses all areas of facilities development, including campus master planning, project development, real estate transactions, design and construction and facilities operations, as well as activities promoting environmental health and safety, emergency preparedness and disaster recovery that impact lsu's facilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $6,864,760 | $12,479,199 | ▲ $5,614,439 |
| Land, Buildings, and Equipment, Net | $9,684,156 | $9,225,715 | ▼ $458,441 |
| Cash and Non-Interest-Bearing Accounts | $597,250 | $740,851 | ▲ $143,601 |
| Accounts Receivable | $33,232 | $38,734 | ▲ $5,502 |
| Prepaid Expenses and Deferred Charges | $9,581 | $6,210 | ▼ $3,371 |
| Total Assets | $27,104,300 | $50,093,026 | ▲ $22,988,726 |
| Other Assets Total | $9,915,321 | $27,602,317 | ▲ $17,686,996 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $10,778,715 | $10,397,970 | ▼ $380,745 |
| Accounts Payable and Accrued Expenses | $162,522 | $5,210,345 | ▲ $5,047,823 |
| Total Liabilities | $10,941,237 | $15,608,315 | ▲ $4,667,078 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $13,793,664 | $32,370,776 | ▲ $18,577,112 |
| Net Assets With Donor Restrictions | $2,369,399 | $2,113,935 | ▼ $255,464 |
| Total Net Assets Fund Balance | $16,163,063 | $34,484,711 | ▲ $18,321,648 |
| Total Liabilities and Net Assets / Fund Balance | $27,104,300 | $50,093,026 | ▲ $22,988,726 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $9,225,715 | $2,186,651 | $11,412,366 |
| Other Assets Org | $27,602,317 | - | - |
| Name | Title |
|---|---|
| Karen Deblieux | DIRECTOR; CHAIR |
| Robert M Stuart Jr | President & CEO |
| Ann Trappey | Director |
| James Maurin | Director |
| Laurie Aronson | Director |
| Mike Wampold | Director |
| Ronald Sholes | Director |
| W Clinton Rasberry | Director |
| Tom Adamek | Director (began 11/10/23) |
| Charles Landry | Director (through 10/21/23) |
| Anzilla Gilmore | Director, Ex-officio |
| Kimberly Lewis | Director, Ex-officio |
| Roger Jenkins | Director, Ex-officio |
| Leu Anne Greco | Secretary |
| Kate Spikes | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sevenson Environmental Services INC | Environmental Remediation University Lak | 2749 LOCKPORT RD, Niagara Falls, NY 14305 | $8,337,790 |
| Sasaki Associates INC | Design Services University Lakes Project | 110 CHAUNCY ST SUITE 200, Boston, MA 02111 | $1,941,641 |
| Stantec Consulting Services INC | Engineering Services University Lakes Pr | 13980 COLLECTIONS CENTER DR, Chicago, IL 60693 | $1,188,355 |
| Deumite Construction LLC | Construction On Rural Life Storage Facil | PO BOX 83330, Baton Rouge, LA 70884 | $657,622 |
| B&d Csrs LLC | Project Advisory University Lakes Projec | 6767 PERKINS RD, Baton Rouge, LA 70884 | $499,815 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,792,894 |
| Grants and Similar Amounts Paid | $1,064,308 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $1,044,629 | $438,826 | - | $1,483,455 |
| Other Expenses | $1,273,463 | - | - | $1,273,463 |
| Grants to Domestic Orgs | $1,064,308 | - | - | $1,064,308 |
| Depreciation Depletion | $458,441 | - | - | $458,441 |
| Interest | $396,639 | - | - | $396,639 |
| Payments to Affiliates | $38,496 | $142,400 | - | $180,896 |
| Total Functional Expenses | $4,275,976 | $581,226 | $0 | $4,857,202 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Louisiana State University | Baton Rouge, LA | - | Support Provided for Lsu Health Sciences Center New Orleans, Construction of Rural Life Museum Storage Facility, and Geology Field Camp Repairs and Renovations. | $1,064,308 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors of the lsu foundation elect four voting members of the board of directors of the corporation. During his or her tenure of office, the president of lsu shall nominate three voting members of the board of directors, who shall subsequently be elected by the directors of the lsu foundation.”
“The treasurer provides the form 990 to the board of directors and seeks comment and feedback prior to filing.”
“All board members and officers complete a disclosure statement questionnaire on an annual basis in which they are asked to provide information on entities in which they are board members, partners, officers, and principal owners, and to indicate whether they, any immediate family member, or company with which they or an immediate family member are affiliated, have or is seeking contractual relations with the lsu real estate and facilities foundation or lsu. Additionally, the board periodically performs a detailed review of the conflicts of interest policy, as well as the policy is reviewed by new members upon joining the board.”
“The organization's governing documents are filed with the louisiana secretary of state's office and are available to the public. The consolidated audited financial statements are available to the public on lsu foundation's website.”
“Supplemental disclosure: lsu real estate and facilities foundation does not have any direct employees. A related organization, the lsu foundation, directly employs and funds applicable salary expenses related to staff assisting with administrative functions of the lsu real estate and facilities foundation. The lsu foundation gathers external, independent salary surveys of executive compensation for relevant peer groups. The lsu foundation's talent management committee reviews and discusses the surveys in conjunction with an annual review of compensation for officers.”
“The lsu real estate and facilities foundation does not have an audit committee. However, the lsu real estate and facilities foundation is included in the audited consolidated gaap-basis financial statements which incorporate the lsu foundation and related organizations. The lsu foundation board of directors has an audit committee whose board-approved audit committee charter provides, among other powers, oversight by the audit committee of the external audit of the financial statements and communications with the independent auditors.”
“The foundation accounts for income taxes in accordance with the accounting guidance included in the accounting standards codification (asc). The foundation recognizes the effect of income tax positions only if the positions are more likely than not of being sustained. Recognized income tax positions are recorded at the largest amount that is greater than fifty percent likely of being realized. Changes in the recognition or measurement are reflected in the period in which the change in judgment occurs. The foundation has evaluated its position regarding the accounting for uncertain income tax positions and does not believe that it has any material uncertain tax positions.”
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 | 162522 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5210345 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 33232 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 38734 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE LSU REAL ESTATE AND FACILITIES FOUNDATION ENCOMPASSES ALL AREAS OF FACILITIES DEVELOPMENT, INCLUDING CAMPUS MASTER PLANNING, PROJECT DEVELOPMENT, REAL ESTATE TRANSACTIONS, DESIGN AND CONSTRUCTION AND FACILITIES OPERATIONS, AS WELL AS ACTIVITIES PROMOTING ENVIRONMENTAL HEALTH AND SAFETY, EMERGENCY PREPAREDNESS AND DISASTER RECOVERY THAT IMPACT LSU'S FACILITIES. |
| IRS990/AllOtherContributionsAmt | 0 | 21737189 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LSU FOUNDATION CO KATE SPIKES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2255783811 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3796 NICHOLSON DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BATON ROUGE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 70802 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 597250 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 740851 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 9 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 8337790 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 1941641 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 1188355 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 657622 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 499815 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2749 LOCKPORT RD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 110 CHAUNCY ST SUITE 200 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 13980 COLLECTIONS CENTER DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | PO BOX 83330 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 6767 PERKINS RD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | BOSTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | CHICAGO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | BATON ROUGE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | BATON ROUGE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | IL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | LA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | LA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 14305 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 02111 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 60693 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 70884 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 70884 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SEVENSON ENVIRONMENTAL SERVICES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | SASAKI ASSOCIATES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | STANTEC CONSULTING SERVICES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | DEUMITE CONSTRUCTION LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | B&D CSRS LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ENVIRONMENTAL REMEDIATION UNIVERSITY LAK |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | DESIGN SERVICES UNIVERSITY LAKES PROJECT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | ENGINEERING SERVICES UNIVERSITY LAKES PR |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | CONSTRUCTION ON RURAL LIFE STORAGE FACIL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | PROJECT ADVISORY UNIVERSITY LAKES PROJEC |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 21737189 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1064308 |
| IRS990/CYInvestmentIncomeAmt | 0 | 415460 |
| IRS990/CYOtherExpensesAmt | 0 | 3792894 |
| IRS990/CYOtherRevenueAmt | 0 | 1026201 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 18321648 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 4857202 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 23178850 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 458441 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 458441 |
| IRS990/Desc | 0 | DONATION OF THE GEOLOGY FIELD CAMP RENOVATIONS AND THE RURAL LIFE MUSEUM STORAGE FACILITY TO THE UNIVERSITY, AS WELL AS, A PORTION OF THE GROUND LEASE RENT PAYMENT PAID BY CHARITY HOSPITAL REDEVELOPMENT LLC TO LSU HEALTH SCIENCE CENTER NEW OLREANS RELATED TO THE REDEVELOPMENT PROJECT. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2369399 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2113935 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1064308 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 438826 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 1044629 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1483455 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.05 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 3.05 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 40.05 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 40.05 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 40.05 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| 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/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| 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/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 19872 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 33179 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 17955 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLES LANDRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES MAURIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KAREN DEBLIEUX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE WAMPOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RONALD SHOLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | W CLINTON RASBERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM ADAMEK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANN TRAPPEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LAURIE ARONSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROGER JENKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KIMBERLY LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ANZILLA GILMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | ROBERT M STUART JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | KATE SPIKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | LEU ANNE GRECO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 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/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 418363 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 264621 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 198206 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR (THROUGH 10/21/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR; CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR (BEGAN 11/10/23) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR, EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR, EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR, EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT & CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 1064308 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1064308 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1064308 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 23178850 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1026201 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 13 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 396639 |
| IRS990/InterestGrp/TotalAmt | 0 | 396639 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 415460 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 415460 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9684156 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9225715 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11412366 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| 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 | THE LSU REAL ESTATE AND FACILITIES FOUNDATION ENCOMPASSES ALL AREAS OF FACILITIES DEVELOPMENT, INCLUDING CAMPUS MASTER PLANNING, PROJECT DEVELOPMENT, REAL ESTATE TRANSACTIONS, DESIGN AND CONSTRUCTION AND FACILITIES OPERATIONS, AS WELL AS ACTIVITIES PROMOTING ENVIRONMENTAL HEALTH AND SAFETY, EMERGENCY PREPAREDNESS AND DISASTER RECOVERY THAT IMPACT LSU'S FACILITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 10778715 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 10397970 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16163063 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 34484711 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 1026201 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1026201 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 13793664 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 32370776 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9915321 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 27602317 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER OPERATING SERVICE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1273463 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1273463 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt | 0 | 142400 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 38496 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 180896 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9581 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6210 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT M STUART JR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | OPERATING EXPENSES INCURRED BY PILOTS POINTE, LLC FOR THE RENOVATION AND OPERATION OF STUDENT HOUSING NEXT TO LSU'S SHREVEPORT CAMPUS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1655585 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | NON-OPERATING EXPENSES, SUCH AS DEPRECIATION AND INTEREST EXPENSES, INCURRED BY BENGAL VILLAGE, LLC RELATED TO THE STUDENT HOUSING ON LSU'S EUNICE CAMPUS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 543535 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROFESSIONAL SERVICES PAID IN SUPPORT OF THE BURDEN WELCOME CENTER AND THE CMDA RECITAL HALL. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 1012548 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 4799844 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 643295 |
| IRS990/PYInvestmentIncomeAmt | 0 | 295947 |
| IRS990/PYOtherExpensesAmt | 0 | 2371374 |
| IRS990/PYOtherRevenueAmt | 0 | 1028723 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3109845 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 3014669 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6124514 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 18321648 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1026201 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6864760 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 12479199 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 726020969 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 726000848 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 5 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 1064308 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | LSU FOUNDATION |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | LOUISIANA STATE UNIVERSITY |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 1064308 |
| 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 |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 9225715 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2186651 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 11412366 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 27602317 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CONSTRUCTION IN PROGRESS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING GUIDANCE INCLUDED IN THE ACCOUNTING STANDARDS CODIFICATION (ASC). THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE RECORDED AT THE LARGEST AMOUNT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED. CHANGES IN THE RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. THE FOUNDATION HAS EVALUATED ITS POSITION REGARDING THE ACCOUNTING FOR UNCERTAIN INCOME TAX POSITIONS AND DOES NOT BELIEVE THAT IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9225715 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 27602317 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 1064308 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SUPPORT PROVIDED FOR LSU HEALTH SCIENCES CENTER NEW ORLEANS, CONSTRUCTION OF RURAL LIFE MUSEUM STORAGE FACILITY, AND GEOLOGY FIELD CAMP REPAIRS AND RENOVATIONS. |
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