Nonprofit · EIN 82-1383297
LCA FOUNDATION
Tax-exempt (reinstated) · RIDGELAND, SC 29936
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $523,095 | $569,917 | -$46,822 | $125,006 | $701 | $124,305 |
| May 31, 2024 | 990 | $449,593 | $293,657 | $155,936 | $189,653 | $18,526 | $171,127 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $13,142
- Program service revenue
- $482,628
- Investment income
- $0
- Net income from fundraising events
- $27,325
- Other revenue
- $27,325
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $340,961
- Salaries, compensation and benefits (total)
- $384,356
- Professional fundraising fees
- $0
- Accounting fees
- $11,201
- Occupancy
- $113,045
- Program services (functional)
- $569,917
Balance sheet and other
- Total assets, start of year
- $189,653
- Total assets, end of year
- $125,006
- Total liabilities, end of year
- $701
- Net assets, end of year
- $124,305
- Gross unrelated business income
- $27,325
- Gross receipts
- $539,108
- Employees
- 18
- Volunteers
- 9
- Year formed
- 2017
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILLIE KAY SMITH | PRINCIPALADMINISTRATORVP Officer | 28 | $40,000 |
| KEVIN CROSBY | PRESIDENT Officer | 1 | $0 |
| DONNA ROWELL | TREASURER Officer | 1 | $0 |
| SHARON EMANUEL | SECRETARY Officer | 5 | $0 |
990 for the year ended May 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNA ROWELL | OFFICER Officer | 1 | $0 |
| SHARON EMANUEL | OFFICER Officer | 1 | $0 |
| BILLIE KAY SMITH | PRINCIPALADMINISTRATOR Officer | 2 | $0 |
| KEVIN CROSBY | OFFICER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2576 BEES CREEK RD, RIDGELAND, SC 29936-6838
- In care of
- % BILLIE KAY SMITH
- Principal officer (990 for 2024)
- BILLIE KAY SMITH, 2576 BEES CREEK RD, RIDGELAND, SC 29936
- Signed the 990
- BILLIE KAY SMITH, PRINCIPALADMINISTRATORVP
- Phone
- (843) 717-3107
- Website
- LCAOFRIDGELAND.ORG
- Return prepared by
- Walker Accounting & Tax Service
Mission
INSPIRE STUDENTS TO GROW IN THEIR FAITH WHILE ACHIEVING ACADEMIC EXCELLENCE BY PROVIDING A CHRIST CENTERED EDUCATION THAT NURTURES BOTH THE MIND AND SPIRIT FOR STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE
Program accomplishments
- THE ORGANIZATION PROVIDED EDUCATIONAL SERVICES TO 181 STUDENTS RESIDING IN JASPER COUNTY AND THE SURROUNDING AREAS. THE PROGRAM MAINTAINED A 100% STUDENT ADVANCEMENT RATE TO THE NEXT GRADE LEVEL. AMONG GRADUATING STUDENTS, 40% PURSUED A POST SECONDARY EDUCATION, WHILE 60% ENTERED THE LOCAL WORKFORCE, REFLECTING THE ORGANIZATIONS CONTINUED COMMITMENT TO ACADEMIC EXCELLENCE AND COMMUNITY DEVELOPEMENT.Expenses $569,917 · revenue $509,923
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 82-1383297
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $125,006
- Income (IRS master file)
- $539,108
Revocation and reinstatement
- Exemption revoked
- October 15, 2019
- Posted by the IRS
- February 10, 2020
- Reinstated
- Effective September 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $523,095 | $569,917 | $125,006 | IRS |
| 990 | May 2024 | $449,593 | $293,657 | $189,653 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-1383297).
Questions about LCA FOUNDATION
- What is the EIN of LCA FOUNDATION?
- The employer identification number (EIN) of LCA FOUNDATION is 82-1383297.
- Is LCA FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2019 and reinstated it effective September 15, 2023.
- Are donations to LCA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LCA FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LCA FOUNDATION due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LCA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of LCA FOUNDATION?
- The 990 for the year ended May 31, 2025 names BILLIE KAY SMITH.
- Who are the officers and directors of LCA FOUNDATION?
- The 990 for the year ended May 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $40,000 (BILLIE KAY SMITH, PRINCIPALADMINISTRATORVP).
- How much revenue does LCA FOUNDATION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $523,095, expenses of $569,917 and total assets of $125,006 at year end.
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