2024-03-26T13:14:05-07:00 2023-07-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2022-08-01 273094681 ST LILLIAN ACADEMY STLI 2257718173 PO BOX 45377 BATON ROUGE LA 70815 ELISSA MCKENZIE Executive Director 2024-03-26 true ELISSA MCKENZIE 999009999 true Ted A Soileau P00852991 2257667910 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z ELISSA MCKENZIE 1673439 false X WWW.STLILLIAN.ORG X 2010 LA PROVIDING A MEASURABLY EFFECTIVE EDUCATION FOR STUDENTS WHO HAVE COMMUNICATION AND LEARNING CHALLENGES SO THEY HAVE THE OPPORTUNITY TO MAXIMIZE THEIR FUTURE AND BECOME ACTIVE MEMBERS OF OUR COMMUNITY. 3 3 48 5 0 354033 340743 558896 882406 1000 1499 305247 430216 1219176 1654864 0 0 837965 879975 0 0 284766 436050 1122731 1316025 96445 338839 269577 531639 76777 0 192800 531639 PROVIDING A MEASURABLY EFFECTIVE EDUCATION FOR STUDENTS WHO HAVE COMMUNICATION AND LEARNING CHALLENGES SO THEY HAVE THE OPPORTUNITY TO MAXIMIZE THEIR FUTURE AND BECOME ACTIVE MEMBERS OF OUR COMMUNITY. false false 719207 1654864 FULL TIME EDUCATION PROGRAM: SLA PROVIDES INDIVIDUALIZED SPECIAL EDUCATION AND RESOURCES FOR CHILDREN WITH SPEECH LANGUAGE DISORDERS AND OTHER SPECIAL NEEDS. SLA OFFERS SPECIALIZED INSTRUCTION FOR CHILDREN AGED 4-13 IN A STANDARD SCHOOL SETTING. 719207 true true false false false false false false false false true false false false false true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 48 true false false false false false false false 0 false false false false false false false X 3 3 false false false false false false false true true false false true true true true false false false false false X X ELISSA MCKENZIE 2257718173 PO BOX 45377 BATON ROUGE LA 70815 X ELISSA MCKENZIE EXECUTIVE DIRECTOR 40.00 0.00 102000 0 0 JOHN MORAN Vice President 1.00 0.00 X 0 0 0 TOMMY KRENTEL Secretary 1.00 0.00 X 0 0 0 VERONICA CROW President 1.00 0.00 X 0 0 0 102000 1 false false false 0 340743 340743 STUDENT FEES 611710 12115 12115 SUMMER CAMP 611710 103799 103799 TUITION 611710 766492 766492 882406 1499 1499 0 0 66086 66086 66086 66086 0 382705 18575 364130 0 0 0 1654864 948492 1499 0 0 0 0 102000 102000 0 711694 608594 103100 0 0 66281 66281 0 58542 58542 10430 10430 0 0 0 28231 28231 35234 35234 35830 35830 0 0 122400 122400 0 0 0 0 0 92562 92562 0 STUDENT EXPENSES 44148 44148 BANK FEES 5673 5673 GRANT WRITING 3000 3000 0 1316025 719207 596818 0 4333 74471 193165 385166 0 0 0 0 0 0 0 275493 209468 66102 66025 0 0 0 0 5977 5977 269577 531639 76777 76777 0 X 192800 531639 192800 531639 269577 531639 338839 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4634 4634 194821 133430 61391 66940 66940 9098 9098 66025 X 1673439 1673439 -18575 -18575 1654864 1334600 18575 18575 1316025 1316025 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE ACADEMY IS EXEMPT FROM INCOME TAXES, THE ACADEMY MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE ACADEMY MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE ACADEMY HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS. FASB ASC 740 FINANCIAL INTERPRETATION NO. 48 I.E. FIN 48, PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IMPACTING THE FINANCIAL STATEMENTS. THE OFFICERS HAVE ADOPTED THE PROVISIONS OF FASB ASC 740 EFFECTIVE JANUARY 31, 2018. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS WILL REQUIRE ITS LEGAL AND TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE OFFICERS HAS DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE BOARD OF TRUSTEES WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT , MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSTIONS MUST BE REASSESSED, AND THE OFFICERS MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE ACADEMY WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE ACADEMY WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING JULY 31, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING COSTS $18575 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized NOTICE OF NON-DISCRIMINATORY POLICY AS TO STUDENTS - St. Lillian Academy admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, and athletic and other school-administered programs. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X X false OTHER EVENTS 382705 382705 18575 382705 382705 18575 18575 364130 Form 990, Part VI, Section B, Line 11b FINANCIAL INFORMATION, CONTRIBUTOR INFORMATION, AND TAX RETURN INFORMATION WILL ALL BE MADE AVALIABLE UPON WRITTEN REQUEST. THE IRS 990 IS AVAIABLE FOR PUBLIC VIEWING ON THE GUIDESTAR WEBSITE. Form 990, Part VI, Section C, Line 18 FINANCIAL INFORMATION, CONTRIBUTOR INFORMATION, AND TAX RETURN INFORMATION WILL ALL BE MADE AVALIABLE UPON WRITTEN REQUEST. THE IRS 990 IS AVAIABLE FOR PUBLIC VIEWING ON THE GUIDESTAR WEBSITE. Form 990, Part VI, Section C, Line 19 WILL BE MADE AVAILABLE UPON REQUEST. FORM 990, PART I, LINE 1 PROVIDING A MEASURABLY EFFECTIVE EDUCATION FOR STUDENTS WHO HAVE COMMUNICATION AND LEARNING CHALLENGES SO THEY HAVE THE OPPORTUNITY TO MAXIMIZE THEIR FUTURE AND BECOME ACTIVE MEMBERS OF OUR COMMUNITY. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, AND C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDING THE ORGANIZATION OS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.