Civic Intelligence

Lag Academy

EIN 92-3506310 • 501(c)3 • Saucier, MS

Profile

EDUCATION SCHOOL

17071 W Wortham RdSaucier, MS 39574
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$45,923

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$86,916

Up $86,916 from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$86,916

Up $86,916 from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin72nd percentile

Revenue

Up

$391,574

Up $391,574 from 2023

Expenses

Up

$322,074

Up $322,074 from 2023

Net Income

Up

$69,500

Up $69,500 from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $86,916Liabilities 2024: $0Net Assets 2024: $86,9162024

Highlighted filing

2024

Assets$86,916
Liabilities$0
Net Assets$86,916
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $391,574Expenses 2024: $322,074Net Income 2024: $69,5002024

Highlighted filing

2024

Revenue$391,574
Expenses$322,074
Net Income$69,500
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$86,916
Liabilities
$0
Net assets
$86,916
Revenue
$391,574
Expenses
$322,074
Net income
$69,500
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$3.92$3.22$0.70
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$391,574
Mission and Program Overview

Mission

EDUCATION SCHOOL

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$86,916-
Total Assets$0$86,916▲ $86,916
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$86,916-
Total Net Assets Fund Balance$0$86,916▲ $86,916
Total Liabilities and Net Assets / Fund Balance$0$86,916▲ $86,916
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lori RolisonDirectorFT$45,923$45,923
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$391,574
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$69,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$254,941
Other Expenses$67,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,469--$232,469
All Other Expenses$36,000--$36,000
Payroll Taxes$19,783--$19,783
Advertising$11,979--$11,979
Other Expenses$6,303--$6,303
Insurance$2,990--$2,990
Other Employee Benefits$2,689--$2,689
Total Functional Expenses$322,074$0$0$322,074
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lori RolisonPresidentRentNo$36,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Rent paid to lori rolison for use of facility”

Governing body decisions Part VI line 7B

“Decisions made by board of directors officers of nonprofit”

Form 990 governing body review Part VI line 11

“Financials are provided at meetings for review and comment prior to filing”

Governing documents etc available to public Part VI line 19

“Financial documents and operating documents are stored at school location for review upon request”

Filing and Contact Details

Filer

Filer Name
Lag Academy
EIN
92-3506310
In Care Of
% LORI ROLISON
Address
17071 W WORTHAM RD, Saucier, MS 39574

Signing Officer

Name
Lori Rolison
Title
President
Phone
2286975300
Signed
2025-10-30
Discuss with paid preparer
No

Organization Details

Formed
2023
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
4
Employees
0

Preparer

Firm
D Jeffrey White Attorney
Address
14050 DEDEAUX ROAD, Gulfport, MS 39503
Preparer
D Jeffrey White
Phone
2282842389
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“RENT”

Raw XML Appendix258 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/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc1BANK FEES
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IRS990/ReconcilationRevenueExpnssAmt069500
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL DOCUMENTS AND OPERATING DOCUMENTS ARE STORED AT SCHOOL LOCATION FOR REVIEW UPON REQUEST
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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