Civic Intelligence

Littleton Preparatory Charter School

990 • Fiscal year 2018 • EIN 84-1430776

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 26, 2019

Organization Profilewww.littletonprep.littletonpublicschools.net
5301 S Bannock StreetLittleton, CO 80120

(303) 734-1995

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$1,969,056

Flat from 2018

Net Assets

Flat

-$13,126,644

Flat from 2018

Liabilities

Flat

$15,095,700

Flat from 2018

Revenue And Expenses

Revenue

Flat

$5,149,964

Flat from 2018

Expenses

Flat

$8,574,629

Flat from 2018

Net Income

Flat

-$3,424,665

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10M-$20MAssets 2018: $1,969,056Liabilities 2018: $15,095,700Net Assets 2018: -$13,126,6442018Assets 2018: $1,969,056Liabilities 2018: $15,095,700Net Assets 2018: -$13,126,6442018Assets 2019: $2,237,924Liabilities 2019: $13,860,581Net Assets 2019: -$11,622,6572019Assets 2020: $2,712,699Liabilities 2020: $12,437,699Net Assets 2020: -$9,725,0002020Assets 2021: $2,903,698Liabilities 2021: $11,351,734Net Assets 2021: -$8,448,0362021Assets 2022: $3,374,102Liabilities 2022: $8,696,584Net Assets 2022: -$5,322,4822022Assets 2025: $4,631,385Liabilities 2025: $7,755,684Net Assets 2025: -$3,124,2992025

Highlighted filing

2018

Assets$1,969,056
Liabilities$15,095,700
Net Assets-$13,126,644
Open 2018 Filing

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2018: $5,149,964Expenses 2018: $8,574,629Net Income 2018: -$3,424,6652018Revenue 2018: $5,149,964Expenses 2018: $8,574,629Net Income 2018: -$3,424,6652018Revenue 2019: $5,562,961Expenses 2019: $4,063,676Net Income 2019: $1,499,2852019Revenue 2020: $5,810,663Expenses 2020: $3,940,194Net Income 2020: $1,870,4692020Revenue 2021: $5,876,952Expenses 2021: $4,599,988Net Income 2021: $1,276,9642021Revenue 2022: $6,171,130Expenses 2022: $3,045,575Net Income 2022: $3,125,5552022Revenue 2025: $7,553,081Expenses 2025: $7,131,426Net Income 2025: $421,6552025

Highlighted filing

2018

Revenue$5,149,964
Expenses$8,574,629
Net Income-$3,424,665
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 26, 2019
Return Version
2017v2.3
Gross Receipts
$5,255,050
Mission and Program Overview

Mission

Provide a content rich, academically rigorous education with a well-defined sequential curriculum in a safe, orderly caring environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,489,062$1,691,768▲ $202,706
Land, Buildings, and Equipment, Net$288,741$271,508▼ $17,233
Cash and Non-Interest-Bearing Accounts$3,503$4,415▲ $912
Accounts Receivable$1,365$1,365→ $0
Rtn Earn Endowment Incm Other Fnds$-9,287,708$-13,126,644▼ $3,838,936
Total Assets$1,782,671$1,969,056▲ $186,385
Liabilities
Other Liabilities$10,803,428$14,784,096▲ $3,980,668
Accounts Payable and Accrued Expenses$240,781$269,039▲ $28,258
Deferred Revenue$26,170$42,565▲ $16,395
Total Liabilities$11,070,379$15,095,700▲ $4,025,321
Net Assets / Fund Balance
Total Net Assets Fund Balance$-9,287,708$-13,126,644▼ $3,838,936
Total Liabilities and Net Assets / Fund Balance$1,782,671$1,969,056▲ $186,385

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$267,695$45,657$313,352
Equipment$3,813$20,606$24,419
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim AshPrincipal Director of AcademicsFT$95,359$27,209$122,568
Lisa LiraDirector of OperationsFT$93,482$27,221$120,703

Board Members and Trustees

NameTitle
Lynndell EppPresident
Catherine BeattieVice President
Chris HillaryMember at Large
Robert FranklinSecretary
Nathaniel BaylorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$214,344
Program Service Revenue
$4,837,946
Investment Income
$24,063
Other Revenue
$73,611
All Other Contributions
$70,837
Change in Net Assets
$-3,424,665

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,149,964
Revenue Not Reported on Financial Statements
$96,830
Revenue Not Reported on Form 990
$105,086
Other Revenue Adjustments
$96,830
Total Revenue per Audited Statements
$5,255,050
Total Revenue per Form 990
$5,246,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,802,638
Salaries, Compensation, and Employee Benefits$3,771,991
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,268,270$384,856-$2,653,126
Occupancy$168$602,590-$602,758
Pension Plan Contributions$442,398$94,759-$537,157
Other Employee Benefits$310,841$37,123-$347,964
Fees for Services Other$73,911$213,370-$287,281
Current Officers, Directors, Trustees, and Key Employees$96,305$98,409-$194,714
Information Technology$14,817$27,937-$42,754
Payroll Taxes$32,123$6,907-$39,030
Travel$30,217$602-$30,819
Office Expenses$5,939$14,358-$20,297
Depreciation Depletion$17,234--$17,234
All Other Expenses$2,954$13,205-$16,159
Fees for Services Legal-$3,537-$3,537
Other Expenses$2,441$15,640-$2,441
Total Functional Expenses$6,377,427$2,197,202$0$8,574,629

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,583,798
Total Expenses per Form 990$8,574,630
Expenses per Audited Statements$8,478,712
Expenses Not Reported on Form 990$105,086
Expenses Not Reported on Financial Statements$95,918
Other Expense Adjustments$95,918
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,445
Fundraising Direct Expenses$105,086
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Grocery Certificates$14,090$14,090$11,109$2,981
Book Fair$9,149$9,149$9,149$0
Total Events$99,432$99,432$42,862$56,570
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$14,784,096
Net Pension Liability - GASB 68-
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All custodial parents or legal guardians of children who attend LPCS are considered members.”

Form 990, Part VI, Section A, Line 7B

“All custodial parents or legal guardians of children who attend LPCS are eligible voters who elect the Board of Directors.”

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

“Once completed, it will be forwarded to the board members for review and discussion at the next regularly scheduled board meeting.”

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

“It is the policy of LPCS not to employ or contract with Board members or LPCS employees except as to staff positions at LPCS, members of their households, or persons or entities having an ongoing business or financial relationship with them. Board members and employees shall disclose any conflicts of interest to the Board prior to the time set for voting on any matter as to which such conflict might exist. A Board member having such conflict shall not vote on the matter, and a Board member or employee having such conflict shall not attempt to influence the decision of the Board on the matter.”

Form 990, Part VI, Section C, Line 19

“These items are available at the School office and the financial statements are available on the School website.”

Filing and Contact Details

Filer

Filer Name
Littleton Preparatory Charter School
EIN
84-1430776
Phone
3037341995
Address
5301 S Bannock Street, Littleton, CO 80120

Signing Officer

Name
Lisa Lira
Title
Director of Operations
Signed
2019-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Lira Kim Ash
Formed
1998
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Starr Tax & Accounting Services
Address
3247 Oak Leaf Place, Highlands Ranch, CO 80129
Preparer
Peggy J Starr
Phone
3039467642
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 1A

“All 1099s are prepared by the School District. Those unique to Littleton Preparatory Charter School can not be separately determined.”

Form 990, Part V, Line 2A

“All W-2s are prepared by the School District. Those unique to Littleton Preparatory Charter School can not be separately determined.”

Form 990, Part XI, Line 8

“Prior period restatement due to implementation of GASB 75.”

Financial Statement Notes

XI 2D

“Direct fundraising expenses reported in Part VIII, line 8b”

XI 4B

“Unaudited revenue”

XII 2D

“Direct fundraising expenses reported in Part VIII, line 8b.”

XII 4B

“Unaudit expenses.”

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt443045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04009469
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1145590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2376068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3224935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt443045
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0368258
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011382
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt04686317
IRS990/PYOtherRevenueAmt054636
IRS990/PYProgramServiceRevenueAmt04709196
IRS990/PYRevenuesLessExpensesAmt0-2996072
IRS990/PYSalariesCompEmpBnftPaidAmt03453227
IRS990/PYTotalExpensesAmt08139544
IRS990/PYTotalRevenueAmt05143472
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-3424665
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt025520
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04877678
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-9287708
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-13126644
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01489062
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01691768
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03813
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020606
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024419
IRS990ScheduleD/ExpensesNotReportedAmt0105086
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt095918
IRS990ScheduleD/ExpensesSubtotalAmt08478712
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0267695
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt045657
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0313352
IRS990ScheduleD/OtherExpensesIncludedAmt0105086
IRS990ScheduleD/OtherExpensesNotIncludedAmt095918
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014784096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability - GASB 68
IRS990ScheduleD/OtherRevenueAmt0105086
IRS990ScheduleD/OtherRevenuesNotIncludedAmt096830
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0105086
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt096830
IRS990ScheduleD/RevenueSubtotalAmt05149964
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Direct fundraising expenses reported in Part VIII, line 8b
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Unaudited revenue
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Direct fundraising expenses reported in Part VIII, line 8b.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Unaudit expenses.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3XII 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0271508
IRS990ScheduleD/TotalExpensesPerForm990Amt08574630
IRS990ScheduleD/TotalLiabilityAmt014784096
IRS990ScheduleD/TotalRevenuePerForm990Amt05246794
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05255050
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08583798
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Grant money as well as Per Pupil Revenue are received through the Colorado Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042862
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Grocery Certificates
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Book Fair
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09149
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt076193
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt099432
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09149
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt076193
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt099432
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt056570
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt022604
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042862
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011109
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09149
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All 1099s are prepared by the School District. Those unique to Littleton Preparatory Charter School can not be separately determined.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All W-2s are prepared by the School District. Those unique to Littleton Preparatory Charter School can not be separately determined.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All custodial parents or legal guardians of children who attend LPCS are considered members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All custodial parents or legal guardians of children who attend LPCS are eligible voters who elect the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Once completed, it will be forwarded to the board members for review and discussion at the next regularly scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5It is the policy of LPCS not to employ or contract with Board members or LPCS employees except as to staff positions at LPCS, members of their households, or persons or entities having an ongoing business or financial relationship with them. Board members and employees shall disclose any conflicts of interest to the Board prior to the time set for voting on any matter as to which such conflict might exist. A Board member having such conflict shall not vote on the matter, and a Board member or employee having such conflict shall not attempt to influence the decision of the Board on the matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6These items are available at the School office and the financial statements are available on the School website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Prior period restatement due to implementation of GASB 75.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part V, Line 2a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,969,056
Liabilities
$15,095,700
Net assets
-$13,126,644
Revenue
$5,149,964
Expenses
$8,574,629
Net income
-$3,424,665
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$7.76$3.12$7.55$7.13$0.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$8.70$5.32$6.17$3.05$3.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$11.4$8.45$5.88$4.60$1.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$12.4$9.73$5.81$3.94$1.87
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$13.9$11.6$5.56$4.06$1.50
2018Detailed filing. Detailed filing data is available for this year.$1.97$15.1$13.1$5.15$8.57$3.42
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$15.1$13.1$5.15$8.57$3.42