2024-03-06T15:04:50-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 942699518 Lafayette Partners in Education LAFA 9252991644 PO Box 923 Lafayette CA 94549 Paul Chopra Treasurer 9252991644 2024-03-06 true Paul Chopra 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Danielle Gallagher PO Box 923 Lafayette CA 94549 11387592 false X www.lpie.org X 1980 CA 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. 43 43 4 95 0 4570518 5627759 0 97070 490472 238694 156821 4906282 6275052 56500 0 0 165057 246501 0 578207 3262436 4157969 3483993 4404470 1422289 1870582 3934143 5767681 167552 377792 3766591 5389889 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 Lafayettes six public schools. false false 3733501 LPIE 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 $30 million in funding to support Lafayette students. What 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 languages, 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. 3733501 true true false false false false false false false true false false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 4 0 true 4 true false false false false false true true false 0 false false false false false false false X 43 43 false false false false false false false true true false false true true true true true true true true false CA X X X Nancy Wilson 9252991644 PO Box 923 Lafayette CA 94549 Elizabeth Horpedahl Executive Dir. 40.00 0.00 X 130038 0 0 Anita Embleton President 4.00 0.00 X X 0 0 0 Danielle Gallagher Vice President 4.00 0.00 X X 0 0 0 Paul Chopra Treasurer 4.00 0.00 X X 0 0 0 Rachel Schmidt Secretary 4.00 0.00 X X 0 0 0 Ayesha Wahedi Vice President 4.00 0.00 X X 0 0 0 39 Other Board Members Director 1.00 0.00 X 0 0 0 130038 1 false false false Community Consulting Service Co LLC 100 Montgomery Street Suite 2270 San Francisco CA 94104 Endowment consulting 280000 1 119427 5508332 290474 5627759 0 130620 130620 0 0 0 5400041 5040189 359852 359852 359852 229172 119427 72351 156821 156821 0 0 0 6275052 647293 X 0 0 0 0 148000 74000 37000 37000 0 73780 21546 2833 49401 0 0 24721 10650 4441 9630 0 0 18767 18767 0 0 16711 16711 282756 1187 495 281074 0 34060 474 197 33389 6169 2658 1108 2403 0 35721 15389 6416 13916 0 0 0 0 0 0 10629 4579 1909 4141 Other program support 806096 806096 Instructional Aides 590000 590000 Science 492186 492186 Music 477090 477090 1387784 1237646 2885 147253 4404470 3733501 92762 578207 39678 46651 546763 4103594 0 0 0 0 0 0 11890 135000 0 2149611 1417391 1083640 0 0 0 102561 65045 3934143 5767681 73629 48297 266250 93923 63245 167552 377792 X 3752755 3772608 13836 1617281 3766591 5389889 3934143 5767681 1870582 -247284 X X false true X true false X 4371760 3892062 3417803 4570518 5627759 21879902 471955 360316 66063 426390 229172 1553896 0 0 0 4843715 4252378 3483866 4996908 5856931 23433798 49420 51699 21045 156550 638585 917299 0 49420 51699 21045 156550 638585 917299 22516499 58284 61899 59187 97070 130620 407060 0 58284 61899 59187 97070 130620 407060 0 0 4901999 4314277 3543053 5093978 5987551 23840858 0.94450 0.96930 0.01710 0.01530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 595284 1379759 48507 595284 1428266 673148 -77864 595284 529830 168318 25000 673148 564263 -9433 25000 529830 428473 126750 19040 10000 564263 0.96600 0.03400 false false false Lease payable current 31927 Lease payable noncurrent 31318 63245 X 6197372 -247284 113964 72351 -60969 6258341 16711 16711 6275052 4574074 113964 72351 186315 4387759 16711 16711 4404470 Part V, Line 4: Intended uses of the endowment fund. LPIE has an endowment fund that consists of certain net assets without donor restrictions that have been designated for endowment by the Board of Directors to provide future funding for specific activities and general operations. 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, 2023.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 Special Events Expenses $72351 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expenses $72351 X X X X X X true Community Consulting Serv 100 Montgomery St 2270 San Francisco CA 94104 Consulting false 280000 280000 CA Annual Event 267827 119427 148400 68622 Readathon 80772 80772 3729 348599 119427 229172 72351 72351 156821 Part I, Line 2b - Fundraiser Additional Information Community Counseling Service Co., LLC was retained to provide endowment campaign management services as a fundraising counsel. X 10 290474 FMV false false false Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. 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, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization 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, Section B, Line 15a 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, Section B, Line 15b Compensation of other personnel and highly compensated 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, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Lafayette, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part IX, Line 24e Art: Column (A) - Total = $84583; Column (B) - Program Services = $84583; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Credit card and bank fees: Column (A) - Total = $96487; Column (B) - Program Services = $435; Column (C) - Management & General = $181; Column (D) - Fundraising = $95871 Form 990, Part IX, Line 24e Math: Column (A) - Total = $34393; Column (B) - Program Services = $34393; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other Electives: Column (A) - Total = $315730; Column (B) - Program Services = $315730; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other Event expenses: Column (A) - Total = $45516; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $45516 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $5854; Column (B) - Program Services = $2522; Column (C) - Management & General = $1051; Column (D) - Fundraising = $2281 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $9203; Column (B) - Program Services = $3965; Column (C) - Management & General = $1653; Column (D) - Fundraising = $3585 Form 990, Part IX, Line 24e Professional Devel/Teacher Sup: Column (A) - Total = $349996; Column (B) - Program Services = $349996; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Social Studies: Column (A) - Total = $72156; Column (B) - Program Services = $72156; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Student Support and services: Column (A) - Total = $155273; Column (B) - Program Services = $155273; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Technology: Column (A) - Total = $218593; Column (B) - Program Services = $218593; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XII, Line 2c Financial Statement and ReportingUnder the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.