Civic Intelligence

The Lighthouse School

990 • Fiscal year 2016 • EIN 93-1311037

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 10, 2017

62858 Highway 101Coos Bay, OR 97420

(541) 751-1649

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.20x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

0.66x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-17%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$847,872

Down $102,455 (-11%) from 2015

Net Assets

Down

-$170,402

Down $465,241 (-158%) from 2015

Liabilities

Up

$1,018,274

Up $362,786 (+55%) from 2015

Revenue

Down

$1,548,430

Down $309,494 (-17%) from 2015

Expenses

Up

$2,013,671

Up $590,173 (+41%) from 2015

Net Income

Down

-$465,241

Down $899,667 (-207%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $418,078Liabilities 2011: $77,271Net Assets 2011: $340,8072011Assets 2012: $480,425Liabilities 2012: $65,803Net Assets 2012: $414,6222012Assets 2013: $475,606Liabilities 2013: $57,566Net Assets 2013: $418,0402013Assets 2014: $514,953Liabilities 2014: $86,168Net Assets 2014: $428,7852014Assets 2015: $950,327Liabilities 2015: $655,488Net Assets 2015: $294,8392015Assets 2016: $847,872Liabilities 2016: $1,018,274Net Assets 2016: -$170,4022016Assets 2017: $1,686,565Liabilities 2017: $1,771,032Net Assets 2017: -$84,4672017Assets 2018: $1,637,960Liabilities 2018: $1,564,982Net Assets 2018: $72,9782018Assets 2019: $1,583,266Liabilities 2019: $1,786,292Net Assets 2019: -$203,0262019Assets 2020: $1,804,199Liabilities 2020: $2,125,419Net Assets 2020: -$321,2202020Assets 2021: $1,958,609Liabilities 2021: $2,085,420Net Assets 2021: -$126,8112021Assets 2022: $2,864,400Liabilities 2022: $2,727,289Net Assets 2022: $137,1112022Assets 2023: $2,705,775Liabilities 2023: $2,471,382Net Assets 2023: $234,3932023Assets 2024: $2,822,538Liabilities 2024: $1,974,083Net Assets 2024: $848,4552024Assets 2025: $2,997,368Liabilities 2025: $2,405,699Net Assets 2025: $591,6692025

Highlighted filing

2016

Assets$847,872
Liabilities$1,018,274
Net Assets-$170,402

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,216,899Expenses 2011: $1,129,947Net Income 2011: $86,9522011Revenue 2012: $1,300,844Expenses 2012: $1,227,029Net Income 2012: $73,8152012Revenue 2013: $1,280,160Expenses 2013: $1,276,742Net Income 2013: $3,4182013Revenue 2014: $1,321,387Expenses 2014: $1,310,642Net Income 2014: $10,7452014Revenue 2015: $1,857,924Expenses 2015: $1,423,498Net Income 2015: $434,4262015Revenue 2016: $1,548,430Expenses 2016: $2,013,671Net Income 2016: -$465,2412016Revenue 2017: $1,773,345Expenses 2017: $1,735,184Net Income 2017: $38,1612017Revenue 2018: $1,921,128Expenses 2018: $1,763,683Net Income 2018: $157,4452018Revenue 2019: $1,900,063Expenses 2019: $2,176,067Net Income 2019: -$276,0042019Revenue 2020: $1,915,019Expenses 2020: $2,033,213Net Income 2020: -$118,1942020Revenue 2021: $2,346,465Expenses 2021: $2,152,056Net Income 2021: $194,4092021Revenue 2022: $2,236,186Expenses 2022: $1,972,264Net Income 2022: $263,9222022Revenue 2023: $2,281,917Expenses 2023: $2,184,635Net Income 2023: $97,2822023Revenue 2024: $2,836,714Expenses 2024: $2,222,652Net Income 2024: $614,0622024Revenue 2025: $2,587,334Expenses 2025: $2,844,120Net Income 2025: -$256,7862025

Highlighted filing

2016

Revenue$1,548,430
Expenses$2,013,671
Net Income-$465,241
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 10, 2017
Return Version
2015v3.0
Gross Receipts
$1,548,430
Mission and Program Overview

Mission

The school provides youth activities and education for students within the north bend, oregon, school district. The school operates a public school that educates students in a waldorf style program. Support comes from local school districts, government and private grantors, contributions, and program fees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$494,408$616,599▲ $122,191
Accounts Receivable$181$21,925▲ $21,744
Pledges and Grants Receivable-$14,300-
Land, Buildings, and Equipment, Net$10,930$8,478▼ $2,452
Prepaid Expenses and Deferred Charges$6,697$6,544▼ $153
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$950,327$847,872▼ $102,455
Other Assets Total$438,111$180,026▼ $258,085
Liabilities
Other Liabilities$45,000$796,366▲ $751,366
Deferred Revenue$595,367$178,112▼ $417,255
Accounts Payable and Accrued Expenses$15,121$43,796▲ $28,675
Total Liabilities$655,488$1,018,274▲ $362,786
Net Assets / Fund Balance
Temporarily Rstr Net Assets$14,018$14,300▲ $282
Unrestricted Net Assets$280,821$-184,702▼ $465,523
Total Net Assets Fund Balance$294,839$-170,402▼ $465,241
Total Liabilities and Net Assets / Fund Balance$950,327$847,872▼ $102,455

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,154$32,634$38,788
Other Land Buildings$2,324$10,998$13,322
Other Assets Org$180,026--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa LagessePresident
Daniel PruettBoard Director
Erica HutchersonBoard Director
Julie GraberBoard Director
Paula MosleyBoard Director
Shawn ChaseBoard Director
Josie KeatingSecretary
Michael SeldonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,300
Program Service Revenue
$32,080
Investment Income
$490
Other Revenue
$1,494,560
All Other Contributions
$21,300
Change in Net Assets
$-465,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,608,244
Other Expenses$405,427
Total Fundraising Expense$300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$584,103$101,718-$685,821
Other Salaries and Wages$610,313--$610,313
Occupancy$255,000--$255,000
Other Employee Benefits$105,663$23,643-$129,306
Current Officers, Directors, Trustees, and Key Employees-$117,709-$117,709
Payroll Taxes$53,578$11,517-$65,095
All Other Expenses$43,391$2,056$300$45,747
Office Expenses$5,569$5,988-$11,557
Insurance$8,750$739-$9,489
Other Expenses$7,000$7,224-$7,000
Fees for Services Accounting$5,865--$5,865
Depreciation Depletion$4,771--$4,771
Total Functional Expenses$1,739,846$273,525$300$2,013,671
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$751,366
Payable to School District$45,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 will be reviewed by the board 0f directors and managment of the lighthouse school.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Lighthouse School
EIN
93-1311037
Phone
5417511649
Address
62858 HIGHWAY 101, COOS BAY, OR 97420

Signing Officer

Name
Wade Lester
Title
Executive Director
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
34

Preparer

Firm
Wall & Wall PC CPAs
Address
750 Central Ave Suite 102, Coos Bay, OR 97420
Preparer
J Robert Wall CPA
Phone
5412691358
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IRS990/OtherExpensesGrp/Desc2BUILDING RENOVATION
IRS990/OtherExpensesGrp/Desc3OTHER GRANT EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02931
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17224
IRS990/OtherExpensesGrp/ProgramServicesAmt037380
IRS990/OtherExpensesGrp/ProgramServicesAmt118463
IRS990/OtherExpensesGrp/ProgramServicesAmt27000
IRS990/OtherExpensesGrp/TotalAmt037380
IRS990/OtherExpensesGrp/TotalAmt121394
IRS990/OtherExpensesGrp/TotalAmt27224
IRS990/OtherExpensesGrp/TotalAmt37000
IRS990/OtherLiabilitiesGrp/BOYAmt045000
IRS990/OtherLiabilitiesGrp/EOYAmt0796366
IRS990/OtherRevenueMiscGrp/Desc0State School Fund
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01494560
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01494560
IRS990/OtherRevenueTotalAmt01494560
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0610313
IRS990/OtherSalariesAndWagesGrp/TotalAmt0610313
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011517
IRS990/PayrollTaxesGrp/ProgramServicesAmt053578
IRS990/PayrollTaxesGrp/TotalAmt065095
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0101718
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0584103
IRS990/PensionPlanContributionsGrp/TotalAmt0685821
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt014300
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06697
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06544
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Instruction
IRS990/ProgramServiceRevenueGrp/Desc1Supporting services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030831
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030831
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11249
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt027656
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0344
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0441616
IRS990/PYOtherRevenueAmt06073
IRS990/PYProgramServiceRevenueAmt01823851
IRS990/PYRevenuesLessExpensesAmt0434426
IRS990/PYSalariesCompEmpBnftPaidAmt0981882
IRS990/PYTotalExpensesAmt01423498
IRS990/PYTotalRevenueAmt01857924
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-465241
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06154
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032634
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038788
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0180026
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1NET PENSION ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02324
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010998
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0751366
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt145000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYABLE TO SCHOOL DISTRICT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08478
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0180026
IRS990ScheduleD/TotalLiabilityAmt0796366
IRS990ScheduleE/ComplianceWithRevProc7550Ind0false
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED BY THE BOARD 0F DIRECTORS AND MANAGMENT OF THE LIGHTHOUSE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt014018
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014300
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0950327
IRS990/TotalAssetsEOYAmt0847872
IRS990/TotalAssetsGrp/BOYAmt0950327
IRS990/TotalAssetsGrp/EOYAmt0847872
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021300
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0300
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0273525
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01739846
IRS990/TotalFunctionalExpensesGrp/TotalAmt02013671
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0655488
IRS990/TotalLiabilitiesEOYAmt01018274
IRS990/TotalLiabilitiesGrp/BOYAmt0655488
IRS990/TotalLiabilitiesGrp/EOYAmt01018274
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-170402
IRS990/TotalProgramServiceExpensesAmt01739846
IRS990/TotalProgramServiceRevenueAmt032080
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01527130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01548430
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0950327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0847872
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0280821
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-184702
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.00$2.41$0.59$2.59$2.84$0.26
2024Detailed filing. Detailed filing data is available for this year.$2.82$1.97$0.85$2.84$2.22$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.71$2.47$0.23$2.28$2.18$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.86$2.73$0.14$2.24$1.97$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$2.09$0.13$2.35$2.15$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.80$2.13$0.32$1.92$2.03$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.58$1.79$0.20$1.90$2.18$0.28
2018Detailed filing. Detailed filing data is available for this year.$1.64$1.56$0.07$1.92$1.76$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.69$1.77$0.08$1.77$1.74$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.85$1.02$0.17$1.55$2.01$0.47
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.66$0.29$1.86$1.42$0.43
2014Summary only. Only limited summary data is available for this year.$0.51$0.09$0.43$1.32$1.31$0.01
2013Summary only. Only limited summary data is available for this year.$0.48$0.06$0.42$1.28$1.28$0.00
2012Summary only. Only limited summary data is available for this year.$0.48$0.07$0.41$1.30$1.23$0.07
2011Summary only. Only limited summary data is available for this year.$0.42$0.08$0.34$1.22$1.13$0.09