Civic Intelligence

Lafayette Partners in Education

990 • Fiscal year 2018 • EIN 94-2699518

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 04, 2019

PO Box 923Lafayette, CA 94549

(925) 299-1644

Siviq Scores

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

Liabilities / Assets

51st percentile

0.09x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

60th percentile

$82,109

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

70th percentile

15%

Faster revenue growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,151,498

Up $649,480 (+26%) from 2017

Net Assets

Up

$2,859,839

Up $414,463 (+17%) from 2017

Liabilities

Up

$291,659

Up $235,017 (+415%) from 2017

Revenue

Up

$3,666,518

Up $475,738 (+15%) from 2017

Expenses

Up

$3,292,669

Up $196,792 (+6.4%) from 2017

Net Income

Up

$373,849

Up $278,946 (+294%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $980,503Liabilities 2011: $49,491Net Assets 2011: $931,0122011Assets 2012: $1,561,663Liabilities 2012: $111,091Net Assets 2012: $1,450,5722012Assets 2013: $1,964,628Liabilities 2013: $19,665Net Assets 2013: $1,944,9632013Assets 2014: $2,352,268Liabilities 2014: $29,325Net Assets 2014: $2,322,9432014Assets 2015: $2,398,100Liabilities 2015: $51,363Net Assets 2015: $2,346,7372015Assets 2016: $2,293,613Liabilities 2016: $45,440Net Assets 2016: $2,248,1732016Assets 2017: $2,502,018Liabilities 2017: $56,642Net Assets 2017: $2,445,3762017Assets 2018: $3,151,498Liabilities 2018: $291,659Net Assets 2018: $2,859,8392018Assets 2019: $3,157,265Liabilities 2019: $126,700Net Assets 2019: $3,030,5652019Assets 2020: $2,672,511Liabilities 2020: $111,801Net Assets 2020: $2,560,7102020Assets 2021: $2,903,267Liabilities 2021: $152,825Net Assets 2021: $2,750,4422021Assets 2022: $3,934,143Liabilities 2022: $167,552Net Assets 2022: $3,766,5912022Assets 2023: $5,767,681Liabilities 2023: $377,792Net Assets 2023: $5,389,8892023Assets 2024: $10,198,591Liabilities 2024: $874,452Net Assets 2024: $9,324,1392024Assets 2025: $14,386,733Liabilities 2025: $1,112,129Net Assets 2025: $13,274,6042025

Highlighted filing

2018

Assets$3,151,498
Liabilities$291,659
Net Assets$2,859,839

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $2,263,175Expenses 2011: $1,727,595Net Income 2011: $535,5802011Revenue 2012: $2,233,872Expenses 2012: $1,717,510Net Income 2012: $516,3622012Expenses 2013: $1,916,4912013Revenue 2014: $2,566,374Expenses 2014: $2,291,721Net Income 2014: $274,6532014Revenue 2015: $2,756,973Expenses 2015: $2,711,200Net Income 2015: $45,7732015Revenue 2016: $2,905,035Expenses 2016: $2,999,344Net Income 2016: -$94,3092016Revenue 2017: $3,190,780Expenses 2017: $3,095,877Net Income 2017: $94,9032017Revenue 2018: $3,666,518Expenses 2018: $3,292,669Net Income 2018: $373,8492018Revenue 2019: $4,595,089Expenses 2019: $4,469,488Net Income 2019: $125,6012019Revenue 2020: $4,252,201Expenses 2020: $4,657,214Net Income 2020: -$405,0132020Revenue 2021: $3,603,232Expenses 2021: $3,795,592Net Income 2021: -$192,3602021Revenue 2022: $4,906,282Expenses 2022: $3,483,993Net Income 2022: $1,422,2892022Revenue 2023: $6,275,052Expenses 2023: $4,404,470Net Income 2023: $1,870,5822023Revenue 2024: $7,886,800Expenses 2024: $4,247,965Net Income 2024: $3,638,8352024Revenue 2025: $8,162,352Expenses 2025: $4,370,507Net Income 2025: $3,791,8452025

Highlighted filing

2018

Revenue$3,666,518
Expenses$3,292,669
Net Income$373,849
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 4, 2019
Return Version
2017v2.2
Gross Receipts
$3,832,563
Mission and Program Overview

Mission

LPIE is a community-based education foundation run by parent volunteers working to enhance and expand the educational opportunities for the over 4,500 students in Lafayette's six public schools.

Lafayette Partners in Education (LPIE) mission is To support and enrich the education of every child in the Lafayette public schools through a broad community-based effort.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,750,397$1,829,072▲ $78,675
Savings and Temporary Cash Investments-$895,724-
Cash and Non-Interest-Bearing Accounts$743,566$412,690▼ $330,876
Prepaid Expenses and Deferred Charges$4,790$10,418▲ $5,628
Accounts Receivable$150$0▼ $150
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,502,018$3,151,498▲ $649,480
Other Assets Total$3,115$3,594▲ $479
Liabilities
Accounts Payable and Accrued Expenses$56,642$291,659▲ $235,017
Total Liabilities$56,642$291,659▲ $235,017
Net Assets / Fund Balance
Unrestricted Net Assets$2,442,376$2,854,451▲ $412,075
Temporarily Rstr Net Assets$3,000$5,388▲ $2,388
Total Net Assets Fund Balance$2,445,376$2,859,839▲ $414,463
Total Liabilities and Net Assets / Fund Balance$2,502,018$3,151,498▲ $649,480
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Myrna KimmelmanExec DirectorFT$82,109$82,109

Board Members and Trustees

NameTitle
Maureen WicklinePast President
Amy ParlettPresident
Lisa SpieglerVice President
39 Other Board MembersDirector
Laurel BrowmanSecretary
Yariv RobinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,191,963
Program Service Revenue
$0
Investment Income
$56,152
Other Revenue
$418,403
All Other Contributions
$3,191,963
Change in Net Assets
$373,849

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,661,130
Revenue Not Reported on Financial Statements
$5,388
Revenue Not Reported on Form 990
$169,045
Other Revenue Adjustments
$5,388
Total Revenue per Audited Statements
$3,830,175
Total Revenue per Form 990
$3,666,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,126,708
Total Fundraising Expense$217,415
Salaries, Compensation, and Employee Benefits$165,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$952,261$21,033$122,913$1,096,207
Other Expenses$418,319--$418,319
Current Officers, Directors, Trustees, and Key Employees$41,055$20,527$20,527$82,109
Other Salaries and Wages$10,559$1,402$55,466$67,427
Occupancy$15,322$11,491$11,491$38,304
Fees for Services Accounting$5,202$14,351-$19,553
Payroll Taxes$6,562$2,845$7,018$16,425
Total Functional Expenses$3,003,605$71,649$217,415$3,292,669

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,458,714
Expenses per Audited Statements$3,292,669
Total Expenses per Form 990$3,292,669
Expenses Not Reported on Form 990$166,045
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$584,448
Fundraising Direct Expenses$166,045
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events$584,448$584,448$166,045$418,403
Total Events$584,448$584,448$166,045$418,403
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-
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
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, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management which includes the executive director. The contents of the return are discussed with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

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

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in lafayette, california.

Filing and Contact Details

Filer

Filer Name
Lafayette Partners in Education
EIN
94-2699518
Phone
9252991644
Address
PO Box 923, Lafayette, CA 94549

Signing Officer

Name
Yariv Robinson
Title
Treasurer
Signed
2019-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Myrna Kimmelman
Formed
1980
Legal Domicile
CA
Voting Board Members
44
Independent Board Members
44
Employees
6
Volunteers
50

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Art: Column (A) - Total = $145260; Column (B) - Program Services = $145260; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Instructional Aides: Column (A) - Total = $400000; Column (B) - Program Services = $400000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Math: Column (A) - Total = $35190; Column (B) - Program Services = $35190; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Office and administrative: Column (A) - Total = $159921; Column (B) - Program Services = $15975; Column (C) - Management & General = $21033; Column (D) - Fundraising = $122913

Form 990, Part IX, Line 24E: Other Expenses

Other program support: Column (A) - Total = $251966; Column (B) - Program Services = $251966; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Professional Devel/Teacher Sup: Column (A) - Total = $35000; Column (B) - Program Services = $35000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Social Studies: Column (A) - Total = $68870; Column (B) - Program Services = $68870; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Financial Statement Notes

Part X : FIN48 Footnote

Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, LPIE is required to report information regarding its exposure to various tax positions taken by LPIE and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that LPIE has adequately addressed all tax positions and that there are no unrecorded tax liabilities as of June 30, 2018.LPIE has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management believes that LPIE continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Net assets released from restrictions $3000 Special Events Expenses $166045

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Restricted Donations $5388

Part XII, Line 2D: Other expenses and losses per audited F/S

Special Events Expenses $166045

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IRS990/Desc0LPIE helps maintain the hallmarks of an education rich in science, math, music, art, technology, foreign language, electives and humanities. We also provide funding for support services such as instructional aides, counseling, professional development, and more.Filling the Funding Gap:Working with the Lafayette and Acalanes school districts, we identify areas for investment in core academics and enrichment, supporting programs and efforts that might otherwise go unfunded.Powering our Schools:Since 1980, LPIE donations have provided more than $29 million in funding to support Lafayette students.
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt03832563
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt044
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt056152
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt056152
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01750397
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01829072
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LPIE is a community-based education foundation run by parent volunteers working to enhance and expand the educational opportunities for the over 4,500 students in Lafayettes six public schools.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02445376
IRS990/NetAssetsOrFundBalancesEOYAmt02859839
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0418403
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt040614
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/FundraisingAmt011491
IRS990/OccupancyGrp/ManagementAndGeneralAmt011491
IRS990/OccupancyGrp/ProgramServicesAmt015322
IRS990/OccupancyGrp/TotalAmt038304
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt03115
IRS990/OtherAssetsTotalGrp/EOYAmt03594
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Other Electives
IRS990/OtherExpensesGrp/Desc1Music
IRS990/OtherExpensesGrp/Desc2Technology
IRS990/OtherExpensesGrp/Desc3Science
IRS990/OtherExpensesGrp/ProgramServicesAmt0623294
IRS990/OtherExpensesGrp/ProgramServicesAmt1493066
IRS990/OtherExpensesGrp/ProgramServicesAmt2437965
IRS990/OtherExpensesGrp/ProgramServicesAmt3418319
IRS990/OtherExpensesGrp/TotalAmt0623294
IRS990/OtherExpensesGrp/TotalAmt1493066
IRS990/OtherExpensesGrp/TotalAmt2437965
IRS990/OtherExpensesGrp/TotalAmt3418319
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt055466
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01402
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt010559
IRS990/OtherSalariesAndWagesGrp/TotalAmt067427
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt07018
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02845
IRS990/PayrollTaxesGrp/ProgramServicesAmt06562
IRS990/PayrollTaxesGrp/TotalAmt016425
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04790
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010418
IRS990/PrincipalOfficerNm0Myrna Kimmelman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0What We Do:We believe Lafayette school children need to have a well rounded education that reaches far beyond the basics in order to thrive in today's world. Lafayette Partners in Education teams up with parents, volunteers, school districts and classroom teachers to support high priority school programs threatened by lack of regular funding, LPIE also brings specially skilled independent instructors into the classroom to share their talents and delivers extraordinary enrichment opportunities that spark students' imaginations and ignites their dreams.The foundation's efforts benefit the 4500+ students of Burton Valley, Happy Valley, Lafayette and Springhill Elementary Schools, Stanley Middle School and Acalanes High School. We fund science education, music programs, visual arts programs, foreign
IRS990/ProgSrvcAccomActy3Grp/Desc0languages, and other electives along with classroom aides in elementary schools, counselors, and technology to enhance education at every grade level. .We work closely with the Lafayette School District, Acalanes Union High School District, and parent organizations to provide the funding that helps maintain the top quality education programs of our highly regarded schools.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02675131
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt049856
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02950350
IRS990/PYOtherRevenueAmt0465793
IRS990/PYRevenuesLessExpensesAmt094903
IRS990/PYSalariesCompEmpBnftPaidAmt0145527
IRS990/PYTotalExpensesAmt03095877
IRS990/PYTotalRevenueAmt03190780
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0373849
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0895724
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt054205
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt044479
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt061300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt057250
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt058500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0275734
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03191963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02675131
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02695559
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02581541
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02459293
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013603487
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt056152
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt049856
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt048659
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt048959
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt028404
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0232030
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0584448
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0555492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0218806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0175213
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0102910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01636869
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt056152
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt049856
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt048659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt048959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt028404
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0232030
IRS990ScheduleA/InvestmentIncomeCYPct00.01500
IRS990ScheduleA/InvestmentIncomePYPct00.01280
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt053
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0138
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0291
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96720
IRS990ScheduleA/PublicSupportPY509Pct00.97020
IRS990ScheduleA/PublicSupportTotal509Amt014964622
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt054205
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt044479
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt061300
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt057250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt058500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0275734
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03776411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03230623
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02914365
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02756754
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02562203
IRS990ScheduleA/Total509Grp/TotalAmt015240356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03832563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03280479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02963077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02805851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02590707
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015472677
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesNotReportedAmt0166045
IRS990ScheduleD/ExpensesSubtotalAmt03292669
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0166045
IRS990ScheduleD/OtherRevenueAmt0169045
IRS990ScheduleD/OtherRevenuesNotIncludedAmt05388
IRS990ScheduleD/RevenueNotReportedAmt0169045
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05388
IRS990ScheduleD/RevenueSubtotalAmt03661130
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, LPIE is required to report information regarding its exposure to various tax positions taken by LPIE and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that LPIE has adequately addressed all tax positions and that there are no unrecorded tax liabilities as of June 30, 2018.LPIE has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management believes that LPIE continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Net assets released from restrictions $3000 Special Events Expenses $166045
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Restricted Donations $5388
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Special Events Expenses $166045
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueSecuritiesAmt01829072
IRS990ScheduleD/TotalExpensesPerForm990Amt03292669
IRS990ScheduleD/TotalRevenuePerForm990Amt03666518
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03830175
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03458714
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0166045
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Events
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0584448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0584448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0584448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0584448
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0418403
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0166045
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0166045
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.4$1.11$13.3$8.16$4.37$3.79
2024Detailed filing. Detailed filing data is available for this year.$10.2$0.87$9.32$7.89$4.25$3.64
2023Detailed filing. Detailed filing data is available for this year.$5.77$0.38$5.39$6.28$4.40$1.87
2022Detailed filing. Detailed filing data is available for this year.$3.93$0.17$3.77$4.91$3.48$1.42
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.15$2.75$3.60$3.80$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.67$0.11$2.56$4.25$4.66$0.41
2019Detailed filing. Detailed filing data is available for this year.$3.16$0.13$3.03$4.60$4.47$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.15$0.29$2.86$3.67$3.29$0.37
2017Detailed filing. Detailed filing data is available for this year.$2.50$0.06$2.45$3.19$3.10$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.29$0.05$2.25$2.91$3.00$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.05$2.35$2.76$2.71$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.03$2.32$2.57$2.29$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.02$1.94$1.92
2012Summary only. Only limited summary data is available for this year.$1.56$0.11$1.45$2.23$1.72$0.52
2011Summary only. Only limited summary data is available for this year.$0.98$0.05$0.93$2.26$1.73$0.54