2026-01-05T13:52:55-08:00 2025-06-30 680307221 Comyns Smith McCleary & Deaver LLP 1777 Botelho Drive Suite 350 Walnut Creek CA 94596 990 2024-07-01 942699518 Lafayette Partners in Education LAFA 9252991644 PO Box 923 Lafayette CA 94549 Archith Mahadevan Treasurer 2025-12-29 true true Stefan M Foushee P03196827 9252991040 2024 2025-03-06 01:10:19Z PO Box 923 Lafayette CA 94549 16625603 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. 40 40 3 95 0 7327290 7141171 0 370838 835210 188672 185971 7886800 8162352 0 0 298021 347266 0 341776 3949944 4023241 4247965 4370507 3638835 3791845 10198591 14386733 874452 1112129 9324139 13274604 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. false false 3897361 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 fat 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. 3897361 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 true false false false false false false false false true false false false false false false false false true 6 0 true 3 true false false false false false false false 0 false false false false false false false X 40 40 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 Danielle Gallagher Executive Dir. 50.00 0.00 X 183040 0 0 Sam Carter President 20.00 0.00 X X 0 0 0 Jaia Kaufman Past President 4.00 0.00 X X 0 0 0 Piper LaGrelius 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 35 Other Board Members Board Member 1.00 0.00 X X 0 0 0 183040 1 false true false 0 286302 6854869 199763 7141171 0 318114 318114 0 0 0 8746669 8229573 517096 517096 517096 419649 286302 233678 185971 185971 0 0 0 8162352 1021181 X 0 0 0 0 183040 91520 45760 45760 0 140114 69913 11180 59021 0 0 24112 12045 4248 7819 0 0 33805 33805 0 0 15786 15786 3346 1672 589 1085 0 9088 4540 1601 2947 37021 18494 6523 12004 0 38999 19482 6872 12645 0 0 0 0 0 0 14091 7039 2483 4569 Professional Devel/Teacher Sup 739640 739640 Instructional Aides 590000 590000 Music 469355 469355 Science 416767 416767 1655343 1456894 2523 195926 4370507 3897361 131370 341776 133652 217284 4410029 4081364 0 0 0 0 0 0 94085 118600 0 5527707 9892945 0 0 0 33118 76540 10198591 14386733 843034 1037389 100 31318 74740 874452 1112129 X 3384911 5590091 5939228 7684513 9324139 13274604 10198591 14386733 3791845 158620 X X false true X true false X 3417803 4570518 5627759 7301574 7141171 28058825 66063 426390 229172 586247 419648 1727520 0 0 0 3483866 4996908 5856931 7887821 7560819 29786345 21045 156550 638585 492679 211673 1520532 0 21045 156550 638585 492679 211673 1520532 28265813 59187 97070 130620 297949 703067 1287893 0 59187 97070 130620 297949 703067 1287893 0 0 3543053 5093978 5987551 8185770 8263886 31074238 0.90960 0.94420 0.04140 0.01710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5887471 3275931 844763 10008165 1428266 3968796 490409 5887471 595284 1379759 48507 595284 1428266 673148 -77864 595284 529830 168318 25000 673148 0.24000 0.76000 false false false Lease Payable Current 31305 Lease Payable Non Current 43435 74740 X 8329722 158620 24536 183156 8146566 15786 15786 8162352 4379257 24536 24536 4354721 15786 15786 4370507 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, 2025.LPIE has received notification from the Internal Revenue Services 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. X X X X X X false CA Annual Event 545850 215175 330675 12038 160324 16874 21224 Readathon 75224 75224 1561 3182 3 82614 68864 13750 166 9774 6835 1700 703688 284039 419649 13765 170098 6835 16874 26106 233678 185971 X false false false false false false false false false Danielle Gallagher Executive Dir. 183040 183040 X 32 175227 FMV Printing 14536 FMV Graphic Design 7200 FMV Video Productio 2800 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 INTERESTPERIODICALLY. TOP MANAGEMENT AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSEPOTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. THE ORGANIZATION SEEKS FULLTRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE)ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES ANDPROCEDURES. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVELPERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS AREMADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINECOMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THATTHE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THEORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER PERSONNEL AND HIGHLY COMPENSATED EMPLOYEES IS REVIEWEDPERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATAFROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OFSALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNELFILES. 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 Student Support & Svcs: Column (A) - Total = $381000; Column (B) - Program Services = $381000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other Electives: Column (A) - Total = $350000; Column (B) - Program Services = $350000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Classroom Funds: Column (A) - Total = $255930; Column (B) - Program Services = $255930; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Technology: Column (A) - Total = $181684; Column (B) - Program Services = $181684; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Art: Column (A) - Total = $121000; Column (B) - Program Services = $121000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Credit Card & Bank Fees: Column (A) - Total = $102792; Column (B) - Program Services = $444; Column (C) - Management & General = $157; Column (D) - Fundraising = $102191 Form 990, Part IX, Line 24e Supplies & Experiences: Column (A) - Total = $100257; Column (B) - Program Services = $100257; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other G&A - Fundraising: Column (A) - Total = $89381; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $89381 Form 990, Part IX, Line 24e Other Program Support: Column (A) - Total = $33000; Column (B) - Program Services = $33000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Math: Column (A) - Total = $26871; Column (B) - Program Services = $26871; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $9434; Column (B) - Program Services = $4713; Column (C) - Management & General = $1662; Column (D) - Fundraising = $3059 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $3994; Column (B) - Program Services = $1995; Column (C) - Management & General = $704; Column (D) - Fundraising = $1295 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 and audit firm, review the audit, and approve the audit of its annual financial statements. Form 990, Part X, Lines 27 and 28 - Net Assets Board designated endowment funds previously reported as net assets with donor restrictions have been reclassified to net assets without donor restrictions in the Organization's financial statements in accordance with US GAAP. There was no impact to previously reported total net assets.