Civic Intelligence

Living School Inc

EIN 82-1949714 • 501(c)3 • New Orleans, LA

Profile

Living school inc operates a high school in new orleans, louisiana that cultivates equity by nurturing students to do work that improves their lives, communities, and environment through holistic health,citizenship & entrepreneurship.

6003 Bullard AvenueNew Orleans, LA 70128

www.livingschoolnola.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.38x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

3rd percentile

-53%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

54th percentile

9.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$196,857

Down $595,483 (-75%) from 2023

Liabilities

Down

$75,027

Down $111,372 (-60%) from 2023

Net Assets

Down

$121,830

Down $484,111 (-80%) from 2023

Revenue

Down

$3,848,271

Down $305,495 (-7.4%) from 2023

Expenses

Up

$4,332,382

Up $72,579 (+1.7%) from 2023

Net Income

Down

-$484,111

Down $378,074 (-357%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $145,021Liabilities 2018: $13,773Net Assets 2018: $131,2482018Assets 2019: $127,561Liabilities 2019: $73,620Net Assets 2019: $53,9412019Assets 2020: $394,602Liabilities 2020: $184,287Net Assets 2020: $210,3152020Assets 2021: $643,733Liabilities 2021: $83,856Net Assets 2021: $559,8772021Assets 2022: $875,642Liabilities 2022: $163,664Net Assets 2022: $711,9782022Assets 2023: $792,340Liabilities 2023: $186,399Net Assets 2023: $605,9412023Assets 2024: $196,857Liabilities 2024: $75,027Net Assets 2024: $121,8302024

Highlighted filing

2024

Assets$196,857
Liabilities$75,027
Net Assets$121,830

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $237,439Expenses 2018: $95,206Net Income 2018: $142,2332018Revenue 2019: $344,464Expenses 2019: $421,771Net Income 2019: -$77,3072019Revenue 2020: $1,534,735Expenses 2020: $1,378,363Net Income 2020: $156,3722020Revenue 2021: $2,125,726Expenses 2021: $1,776,164Net Income 2021: $349,5622021Revenue 2022: $3,226,260Expenses 2022: $3,074,159Net Income 2022: $152,1012022Revenue 2023: $4,153,766Expenses 2023: $4,259,803Net Income 2023: -$106,0372023Revenue 2024: $3,848,271Expenses 2024: $4,332,382Net Income 2024: -$484,1112024

Highlighted filing

2024

Revenue$3,848,271
Expenses$4,332,382
Net Income-$484,111

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$3,848,271
Mission and Program Overview

Mission

Living school inc operates a high school in new orleans, louisiana that cultivates equity by nurturing students to do work that improves their lives, communities, and environment through holistic health,citizenship & entrepreneurship.

Living school inc operates a high school in new orleans, louisiana that cultivates equity by nurturing students to do work that improves their lives, communities, and environment through holistic health, citizenship, & entrepreneurship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$502,366$123,252▼ $379,114
Pledges and Grants Receivable$213,324$59,438▼ $153,886
Prepaid Expenses and Deferred Charges$40,171--
Land, Buildings, and Equipment, Net$20,232$20▼ $20,212
Total Assets$792,340$196,857▼ $595,483
Other Assets Total$16,247$14,147▼ $2,100
Liabilities
Accounts Payable and Accrued Expenses$186,399$75,027▼ $111,372
Total Liabilities$186,399$75,027▼ $111,372
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$605,941$121,830▼ $484,111
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$605,941$121,830▼ $484,111
Total Liabilities and Net Assets / Fund Balance$792,340$196,857▼ $595,483

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$20$39,655$0
Leasehold Improvements$0$0$0
Other Assets Org$14,147--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Danielle SmithBoard Chair
Richard AshmoreVice Chair & Secretary
Alexina MedleyDirector
David JacksonDirector
David ArmsteadTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Galbreth Transportation LLCTransportation201 ST CHARLES AVENUE SUITE 114, NO 315, New Orleans, LA 70170$202,680
Revenue and Support

Revenue Composition

Contributions and Grants
$808,897
Program Service Revenue
$3,008,238
Investment Income
$0
Other Revenue
$31,136
All Other Contributions
$808,897
Change in Net Assets
$-484,111

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,848,271
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,848,271
Total Revenue per Form 990
$3,848,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,663,737
Other Expenses$1,668,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,993,793$194,526-$2,188,319
Fees for Services Other$713,062$260,783-$973,845
Other Employee Benefits$380,912$37,165-$418,077
Office Expenses$136,939$84,193-$221,132
Occupancy$202,827--$202,827
Pension Plan Contributions$52,244$5,097-$57,341
Fees for Services Accounting$21,952$18,388-$40,340
Insurance$25,891$5,770-$31,661
Depreciation Depletion-$10,397-$10,397
Other Expenses$5,629$1,252$0$6,881
Total Functional Expenses$3,585,132$747,250$0$4,332,382

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,332,382
Total Expenses per Audited Statements$4,332,382
Total Expenses per Form 990$4,332,382
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors will review the return in its entirety. All questions and updates (if needed) are addressed prior to the return being filed with the irs.

Form 990, Part VI, Section B, Line 12C

The organization periodically reviews its conflict-of-interest policy to protect the organization's interest when it is contemplating any transaction or arrangement which may benefit any director, officer, employee, or affiliate, as required by the organization's bylaws.

Form 990, Part VI, Section B, Line 15

The organization's compensation policy includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.

Form 990, Part VI, Section C, Line 19

In accordance with its bylaws, articles of incorporation, conflict of interest policy, and financial statements are made available to the public upon receipt of written request.

Filing and Contact Details

Filer

Filer Name
Living School Inc
EIN
82-1949714
Phone
5042184437
Address
6003 BULLARD AVENUE, NEW ORLEANS, LA 70128

Signing Officer

Name
Stefin Pasternak
Title
CEO/school Director
Phone
5042184437
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stefin Pasternak
Formed
2017
Legal Domicile
La
Voting Board Members
5
Independent Board Members
5
Employees
55
Volunteers
0

Preparer

Firm
Luther Speight & Company
Address
1100 POYDRAS STREET, SUITE 1225, NEW ORLEANS, LA 70163
Preparer
Luther Speight
Phone
5045618600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Purchased educational services; other purchased services; professional services

Raw XML AppendixShowing 400 of 455 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.

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IRS990/Desc0PRIOR TO THE OPENING OF THE LIVING SCHOOL IN FALL 2019, THE SCHOOL HELD A SERIES OF PILOT PROJECTS DESIGNED TO EXPOSE STUDENTS TO PROJECT-BASED LEARNING ENVIRONMENTS AND TO ENGAGE STUDENTS IN REAL-WORLD WORK. WHEN THE LIVING SCHOOL OFFICIALLY OPENED, THESE PILOT PROJECTS CEASED. LIVING SCHOOL OPENED AS A PUBLIC CHARTER HIGH SCHOOL IN FALL 2019 WITH 52 NINTH GRADERS. PROGRAMMING INCLUDES INTERDISCIPLINARY COURSEWORK IN A PROJECT-BASED LEARNING ENVIRONMENT, STUDENTS WORK TO EARN A HIGH SCHOOL DIPLOMA, INDUSTRY-BASED CERTIFICATES AND THE HABITS OF A HEALTHY LIFE. EACH YEAR, A NEW CLASS OF NINTH GRADERS WILL ENTER, WITH FULL ENROLLMENT PROJECTED TO BE 320 STUDENTS, OR 80 STUDENTS PER GRADE LEVEL.
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-484111
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03008235
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt020
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039655
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt039675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04332382
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014147
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03848271
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014147
IRS990ScheduleD/TotalExpensesPerForm990Amt04332382
IRS990ScheduleD/TotalRevenuePerForm990Amt03848271
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03848271
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04332382
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT DISCRIMINATE ON THE BASIS OF ANY DIFFERENCE, INCLUDING BUT NOT LIMITED TO RACE, AGE, COLOR, SEX, GENDER, NATIONAL ORIGIN, PHYSICAL OR MENTAL DISABILITY, NOR RELIGION. THE SCHOOL'S POLICY IS OPENLY DISPLAYED IN VARIOUS MEDIA POSTS AND BROCHURES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC SCHOOL AND DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. THERE ARE NO TUITION ASSESSMENTS BILLED TO STUDENT FAMILIES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FUNDING THROUGH THE US DEPARTMENT OF EDUCATION AND THE LOUISIANA DEPARTMENT OF EDUCATION AS A PUBLIC SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS WILL REVIEW THE RETURN IN ITS ENTIRETY. ALL QUESTIONS AND UPDATES (IF NEEDED) ARE ADDRESSED PRIOR TO THE RETURN BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PERIODICALLY REVIEWS ITS CONFLICT-OF-INTEREST POLICY TO PROTECT THE ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ANY TRANSACTION OR ARRANGEMENT WHICH MAY BENEFIT ANY DIRECTOR, OFFICER, EMPLOYEE, OR AFFILIATE, AS REQUIRED BY THE ORGANIZATION'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S COMPENSATION POLICY INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ACCORDANCE WITH ITS BYLAWS, ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON RECEIPT OF WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PURCHASED EDUCATIONAL SERVICES; OTHER PURCHASED SERVICES; PROFESSIONAL SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0792340
IRS990/TotalAssetsEOYAmt0196857
IRS990/TotalAssetsGrp/BOYAmt0792340
IRS990/TotalAssetsGrp/EOYAmt0196857
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0808897
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0747250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03585132
IRS990/TotalFunctionalExpensesGrp/TotalAmt04332382
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0186399
IRS990/TotalLiabilitiesEOYAmt075027
IRS990/TotalLiabilitiesGrp/BOYAmt0186399
IRS990/TotalLiabilitiesGrp/EOYAmt075027
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0605941
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121830
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00

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