2024-04-15T16:50:58-05:00 2023-05-31 721088864 LAPORTE APAC 5100 VILLAGE WALK SUITE 300 COVINGTON LA 70433 990 2022-06-01 720841693 NORTHLAKE CHRISTIAN SCHOOL NORT 9858922683 70104 WOLVERINE DRIVE COVINGTON LA 70433 GLENN MARTIN HEAD OF SCHOOL 9858922683 2024-04-15 1 GLENN MARTIN 999009999 1 BRUCE S PRENDERGAST MS CPA P00151746 9858925850 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GLENN MARTIN 70104 WOLVERINE DRIVE COVINGTON LA 70433 18153210 0 X WWW.NORTHLAKECHRISTIAN.ORG X 1978 LA NORTHLAKE CHRISTIAN SCHOOL IS A PRIVATE, NON-DENOMINATIONAL, NON-PROFIT CHRISTIAN SCHOOL THAT EXISTS TO ASSIST THE CHRISTIAN COMMUNITY IN PROVIDING A CHRIST-CENTERED ENVIRONMENT IN WHICH FAITH CAN BE INTEGRATED WITH LEARNING TO OFFER A COLLEGE PREP EDUCATION TO STUDENTS FROM PRESCHOOL THROUGH 12TH GRADE. 8 8 265 8 0 0 2384773 2500442 13071282 15132700 66353 144863 439567 120019 15961975 17898024 2037799 2517435 0 0 7507458 8193105 0 0 205709 4469771 5129074 14015028 15839614 1946947 2058410 15559549 30633582 9167384 22183007 6392165 8450575 X NORTHLAKE CHRISTIAN SCHOOL IS A PRIVATE, NON-DENOMINATIONAL, NON-PROFIT CHRISTIAN SCHOOL THAT EXISTS TO ASSIST THE CHRISTIAN COMMUNITY IN PROVIDING A CHRIST-CENTERED ENVIRONMENT IN WHICH FAITH CAN BE INTEGRATED WITH LEARNING TO OFFER A COLLEGE PREP EDUCATION TO STUDENTS FROM PRESCHOOL THROUGH 12TH GRADE. 0 0 12355567 2517435 15137830 THE OPERATION OF A CHRISTIAN SCHOOL TO EDUCATE CHILDREN FROM DAYCARE THROUGH 12TH GRADE. 1,157 STUDENTS WERE ENROLLED DURING THE FISCAL YEAR ENDED 5/31/2023.NCS ALSO OPERATES A SUMMER DAY CAMP FOR STUDENTS ENTERING KINDERGARTEN-6TH GRADE. 249 CAMPERS PARTICIPATED DURING THE FISCAL YEAR ENDED 5/31/2023. NCS' CLASS OF 2023 GRADUATED 79 STUDENTS WHO EARNED MORE THAN $10 MILLION IN COLLEGE SCHOLARSHIPS; 90% MATRICULATED TO A 4 YEAR COLLEGE OR UNIVERSITY. 12355567 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 95 0 1 265 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMANDA LEONARD 9856350503 70104 WOLVERINE DRIVE COVINGTON LA 70433 BOB WHELAN MEMBER 1.00 X 0 0 0 DR BONNIE ACHEE-STEGEN MEMBER 1.00 X 0 0 0 ROBERT HATLEY MEMBER 1.00 X 0 0 0 MARK KIRBY MEMBER 1.00 X 0 0 0 SHANNON CARDWELL MEMBER 1.00 X 0 0 0 MARCUS LYMAN II BOARD CHAIRMAN 1.00 X X 0 0 0 MALLERY MELE VICE CHAIRMAN 1.00 X X 0 0 0 JASON WEST SECRETARY 1.00 X X 0 0 0 CATHERINE DAVIS DIRECTOR OF BUSINESS 40.00 X 56979 0 275 GLENN MARTIN HEAD OF SCHOOL 40.00 X 229286 0 28831 AMANDA LEONARD DIRECTOR OF FINANCE 40.00 X 26541 0 155 JAMES WILLIS HIGHLY COMPENSATED EMPLOYEE 40.00 X 107403 0 0 420209 0 29261 2 0 1 0 KENT DESIGN 1875 HIGHWAY 59 MANDEVILLE LA 70448 CONSTRUCTION 7292555 GEOSURFACES 7080 ST GABRIEL AVE SUITE A SAINT GABRIEL LA 70776 TURF INSTALLATION 948500 CHEF ADVANTAGE 975 COBB PL BLVD NW 305 KENNESAW GA 30144 FOOD SERVICE 669486 BLUE CROSS & BLUE SHIELD OF LOUISIANA 1026 LIVE OAK LOOP MANDEVILLE LA 70448 HEALTH INSURANCE 620218 TAX INCENTIVE AGENCY 401 EAST SONTERRA BOULEVARD SAN ANTONIO LA 78258 EARNED INCOME CREDIT 259637 5 247228 2253214 2500442 TUITION & FEES 611110 13625263 13625263 CAFETERIA REVENUE 611710 622321 622321 CAMP NORTHLAKE 611710 425042 425042 ATHLETIC DEPT 611620 318492 318492 OTHER PROGRAM SERVICE INCOME 611710 118365 118365 23217 23217 15132700 144863 144863 64378 64378 87273 73104 14169 14169 218424 182082 36342 36342 INSURANCE REIMBURSEMENT 611110 5130 5130 5130 17898024 15137830 0 259752 2517435 2517435 7241143 6101513 998222 141408 39343 39343 397555 397555 515064 437921 67571 9572 2910 2910 66512 66512 540250 540250 124074 124074 56053 56053 219860 63978 155882 286140 286140 3047 3047 216102 216102 674341 674341 109212 109212 OTHER PERSONNEL COSTS 585244 518035 67209 ATHLETICS EXPENSE 557755 557755 CAFETERIA COSTS 329877 329877 ACADEMIC ACTIVITIES AND 236459 236459 1121238 481355 585154 54729 15839614 12355567 3278338 205709 3897988 8766311 225518 290248 162121 162121 93520 111756 28732120 8164143 11136176 20567977 44226 66226 0 668943 15559549 30633582 1202854 3397983 3358846 6542235 4132347 11821304 473337 421485 9167384 22183007 X 6382164 7741103 10001 709472 6392165 8450575 15559549 30633582 2058410 0 X X 0 1 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 513397 513397 513397 513397 513397 513397 503397 10000 513397 603129 99732 503397 0.98052 0.01948 0 0 1033549 1033549 17892324 6580683 11311641 1938235 1573689 364546 7868012 9771 7858241 20567977 CAPITAL LEASE 316479 DEFERRED DEBT ISSUANCE COSTS -84446 OPERATING LEASE OBLIGATIONS 189452 421485 X 15635774 255186 255186 15380588 2517435 2517435 17898023 13577364 255186 255186 13322178 2517435 2517435 15839613 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO FUND FUTURE SCHOOL CAPITAL IMPROVEMENTS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN IT TAX RETURNS THAT MIGHT BE UNCERTAIN. THE SCHOOL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, WOULD BE INCLUDED IN INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPIRIT STORE COST OF SALES 182,082. DIRECT FUNDRAISING EXPENSES 73,104. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 2,517,435. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPIRIT STORE COST OF SALES 182,082. DIRECT FUNDRAISING EXPENSES 73,104. LOSS ON EXTINGUISHMENT OF DEBT PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS 2,517,435. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PRINTED ADVERTISING, BROCHURES, AND WEBSITE. SCHEDULE E, PART I, LINE 6 NORTHLAKE CHRISTIAN SCHOOL RECEIVES CHAPTER II ALLOTMENTS AND USES THE ALLOWANCE TO PURCHASE TEXTBOOKS, WORKBOOKS, LIBRARY VOLUMES AND OTHER TEACHING/RESOURCE MATERIALS IN ACCORDANCE WITH FEDERAL GUIDELINES. VARIOUS 1 SCHOLARSHIP & TUITION DISCOUNTS 530 2517435 0 FMV SCHOLARSHIPS & TUITION DISCOUNTS PART I, LINE 2: THE SCHOOL OFFERS CHILDREN OF ITS EMPLOYEES A TUITION DISCOUNT ACCORDING TO THEIR CLASSIFICATION AND ROLE WITH THE SCHOOL. THE SCHOOL OFFERS TUITION DISCOUNTS FOR CHILDREN OF FULL TIME CHURCH EMPLOYEES, PASTORS AND MINISTERS, THE SCHOOL REQUIRES A DISCOUNT ELIGIBILITY FORM TO BE COMPLETED TO APPLY FOR THE DISCOUNT, INCLUDING CONTACT INFORMATION OF 2 REFERENCES TO CONFIRM ELIGIBILITY. THE SCHOOL ALSO OFFERS A NEED-BASED FINANCIAL ASSISTANCE PROGRAM FOR FAMILIES WHO LACK THE FINANCIAL RESOURCES TO ATTEND THE SCHOOL. THE FAMILY MUST DOCUMENT THEIR FINANCIAL NEED BY SUBMITTING AN APPLICATION TO A THIRD-PARTY ORGANIZATION SPECIALIZING IN FINANCIAL ASSISTANCE PROCESSING. THIS APPLICATION IS REVIEWED BY THE BUSINESS OFFICE FINANCIAL ASSISTANCE COMMITTEE AND SCHOLARSHIPS ARE AWARDED ACCORDING TO A FAMILY'S DEMONSTRATED FINANCIAL NEED. X X 0 1 0 0 0 0 0 0 0 GLENN MARTIN HEAD OF SCHOOL 229286 0 0 0 0 0 20000 0 8831 0 258117 0 0 0 PART I, LINE 4B PARTICIPANT: GLENN MARTIN EMPLOYER CONTRIBUTION: $22,000 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW. ONCE THE FORM 990 IS APPROVED BY THE FINANCE COMMITTEE AND THE BOARD CHAIRMAN, THE HEAD OF SCHOOL SIGNS THE RETURN WHICH IS THEN FORWARDED TO THE ACCOUNTING FIRM TO RELEASE TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE GIVEN AN ANNUAL STATEMENT AND RELATED PARTY QUESTIONNAIRE WHICH REQUIRES THEM TO DISCLOSE ANY RELATED PARTY TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD MEMBERS DO NOT RECEIVE COMPENSATION. THE HEAD OF SCHOOL RECEIVES COMPENSATION AS DETERMINED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE HEAD OF SCHOOL DETERMINES COMPENSATION OF KEY EMPLOYEES AND SUBMITS AN ANNUAL BUDGET TO THE BOARD FINANCE COMMITTEE TO APPROVE. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE HANDLED ON AN AD HOC BASIS. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED.