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Lewis Carroll Academy of the Arts, Inc.: Form 990 filings

General information

Quickcard: Lewis Carroll Academy of the Arts, Inc.

Employer Identification Number (EIN):

95-4417815

Stated primary purpose ()

"Operation of a private school."

Address (as of 2006):

19000-A Saticoy Street
Reseda, CA
91335-2519
United States

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2006	2005	2004	2003	2002	2001	2000	1999	Comment
1a	Contributions to donor advised funds
1b	Direct public support		59,544	3,519	20,305	14,727	3,890			12,735
1c	Indirect public support
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		59,544	3,519	20,305	14,727	3,890			12,735
1e non-cash	Contributions, gifts, grants, and similar amounts received
2	Program services revenue including government fees and contracts		311,219	150,019	213,167	556,546	776,940	829,525	631,231	678,292
3	Membership dues and assessments
4	Interest on savings and temporary cash investments		2	1			38			95
5	Dividends and interest from securities
6a	Gross rents					19,655	40,505	35,345	38,212	31,410
6b	Less rental expenses									5,441
6c	Net rental income or (loss)					19,655	40,505	35,345	38,212	25,969
7	Other investment income
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets				7,893
8Bb	Less cost of goods sold				131
8d	Net gain or (loss) from sales of assets other than inventory				7,762
9a	Gross revenue from special events and activities		2,504
9b	Less direct expenses other than fundraising expenses		1,020
9c	Net income or (loss) from special events		1,484
10a	Gross sales of inventory, less return and allowances
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory
11	Other revenue			6,228
990T-3	Net income from unrelated business activities
12	Total revenue		372,249	159,767	241,234	590,928	821,373	864,870	669,443	717,091
13	Program services expenses		357,058	153,148	179,676	426,310	685,505	779,493	613,288	619,674
14	Management and general expenses		38,106	21,912	59,282	199,254	89,126	93,273	89,146	72,449
15	Fundraising expenses			2,264	7,702	20,676
16	Payments to affiliates
17	Total expenses		395,164	177,324	246,660	646,240	774,631	872,766	702,434	692,123
18	Excess or (deficit) for the year		-22,915	-17,557	-5,426	-55,312	46,742	-7,896	-32,991	24,968
19	Net assets or fund balances at beginning of year		2,778	20,335	25,761	81,073	31,863	39,759	72,750	47,782
20	Other changes in net assets or fund balances
21	Net assets or fund balances at end of year		-20,137	2,778	20,335	25,761	78,605	31,863	39,759	72,750
Analysis of income-producing activities [From Part 7 of 990 filings]
	Raw statement - corrected		2006	2005	2004	2003	2002	2001	2000	1999	Comment
	Other income			1,050
	Tuition and fees		311,219	150,019	213,167	556,546	776,940	829,525	631,231	678,292
	Var. fundraising activities			5,178
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2006	2005	2004	2003	2002	2001	2000	1999	Comment
22 cash	Grants and allocations
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.				12,457	37,806	39,550	38,864	30,046	35,585
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages		176,051	77,813	79,726	285,277	317,406	341,651	323,412	290,621
27A	Pension plan contributions
28A	Other employee benefits
29A	Payroll taxes		16,000	5,246	10,948	28,571	35,719	34,246	30,737	27,959
	Sum of salary-related expenses		192,051	83,059	103,131	351,654	392,675	414,761	384,195	354,165
90b	Number of employees		6	5	13	20	20	23	0	20
30A	Professional fundraising fees
31A	Accounting fees			1,100	250	155	1,175	2,719	3,956	2,550
32A	Legal fees		20	97		456	573	711		525
33A	Supplies		3,398	912	5,044	13,211	8,447	7,525	131,382	157,678
34A	Telephone		1,399	1,769	3,688		7,264	7,104	6,290	4,493
35A	Postage and shipping		397	1,291	564	8,454	7,133	8,414	19,153	10,969
36A	Occupancy		55,832	37,813	61,849	67,489	36,575	56,216	39,473	42,208
37A	Equipment rental and maintenance						19,024	23,009
38A	Printing and publications						4,661	11,913		5,346
39A	Travel					1,108
40A	Conferences, conventions, and meetings
41A	Interest				1,915	1,685
42A	Depreciation, depletion, etc.		12,296	5,222	5,424	4,274	4,390	4,390	5,226	4,755
43A	Other expenses not covered above		129,771	46,061	64,795	197,754	292,714	336,004	112,759	109,434
44A	Total functional expenses		395,164	177,324	246,660	646,240	774,631	872,766	702,434	692,123
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2006	2005	2004	2003	2002	2001	2000	1999	Comment
	Advertising and promotion		21,970	10,397	12,320	17,767	23,395	10,712	14,004	9,261
	Bank service charges		2,554	1,477	1,483	179	567	111	1,164	347
	Bus expense					3,492				271
	Collection costs			329
	Commissions			100	75		432	4,121	780	350
	Consulting fees			1,750	1,995	8,948					2003 (): "the organization paid consulting fees totalling$8,948 to a corporation controlled by the organization's president for services rendered"
	Contracted instructors		12,957	70	1,713	8,713	18,417	26,584	11,370	10,609
	Credit card merchant fees		2,383
	Curriculum cost		3,437
	Dues, fees and licenses		150			289	91	226	282	603
	Employee education						1,240		2,976	8,943
	Events expense		1,949	702	881	6,837
	Field trip expense		1,802	940	1,429	3,842
	Fixed assets scrapped					4,686
	Fundraising expense			2,264	4,132	9,902
	Instructional matls and supp		9,263	8,573	7,875	23,976
	Insurance		1,492	1,838	9,071	20,410	31,837	17,161	16,369	15,295
	Internet service		420	719	1,207
	Lunch costs		3,082	1,991	1,659	2,762
	Memberships								750
	Miscellaneous					185				423
	Office expense							6,029
	Payroll service		1,586	942	2,938	4,114
	Penalties							593
	Program service supplies						139,710	200,675
	Promotion		3,718
	Property taxes					657	4,269
	Reimbursed expenses				-5,835
	Repairs and maintenance		17,941			19,259
	Rounding						3			1
	Security					285	958	1,665
	Staff training		450
	Storage					2,170
	Summer camp expense		28,287	1,710
	Theater expense				4,753
	Trademark license fees		5,577	5,865	19,099	33,127	44,293	39,755	38,998	39,345
	Transportation		340
	Tutoring expense		4,191	6,394
	Utilities		6,222			26,154	27,502	28,372	26,066	23,986
Grants and allocations [From Part II/Line 22 of 990 filings]
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description		2006	2005	2004	2003	2002	2001	2000	1999	Comment
45B	Cash – non-interest-bearing			3,792	9,476	14,397	64,921	12,379	17,068	44,753
46B	Savings and temporary cash investments									1,224
47Ba	Accounts receivable
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees				3,950	1,750	2,600
51Ba	Other notes and loans receivable								2,456	3,650
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts								2,456	3,650
52B	Inventories for sale or use
53B	Prepaid expenses and deferred charges
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other
57Ba	Land, buildings, and equipment: basis		93,275	17,255	15,520	35,205	31,458	31,458	30,644	26,285
57Bb	Less: accumulated depreciation		24,644	12,348	7,126	21,256	26,537	22,147	17,756	12,530
57Bc	Land, buildings, and equipment net of accumulated depreciation		68,631	4,907	8,394	13,949	4,921	9,311	12,888	13,755
58B	Other assets		6,000	6,000	6,000	7,677	25,500	25,500	31,917	23,000
59B	Total assets		74,631	14,699	27,820	37,773	97,942	47,190	64,329	86,382
60B	Accounts payable and accrued expenses
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees			4,952
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable		77,219	5,000	5,000	5,000	12,125	12,125	13,125	13,125
65B	Other liabilities		17,549	1,969	2,485	7,012	7,212	3,202	11,445	507
66B	Total liabilities		94,768	11,921	7,485	12,012	19,337	15,327	24,570	13,632
67B	Unrestricted
68B	Temporarily restricted
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds		-20,137	2,778	20,335	25,761	78,605	31,863	39,759	72,750
73B	Total net assets or fund balances		-20,137	2,778	20,335	25,761	78,605	31,863	39,759	72,750
Statement of program service accomplishments [From Part III of 990 filings]
			2006	2005	2004	2003	2002	2001	2000	1999	Comment
Operation of a private school
Detailed statements
Grants
Expenses			357,058	153,148	179,676	426,310	685,505	779,493	613,288	619,674
Total expenses			357,058	153,148	179,676	426,310	685,505	779,493	613,288	619,674
Selected statistics
Students served			75	100	100	100	100	100	100	107
Total expenses per student ($) - inferred			5,269	1,773	2,467	6,462	7,746	8,728	7,024	6,468
Tuition fees per student ($) - inferred			4,150	1,500	2,132	5,565	7,769	8,295	6,312	6,339

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2006	2005	2004	2003	2002	2001	2000	1999
Christy Bennett	Director	Executive director			1,794
Jane Dockery	Director	Director			0	0	0	0
Edeet (Edit) Eskinazi	Director	Director			0	0	0	0
Gregory G. Fey	Contractor	Tax return preparer					✔	✔	✔	✔
Ashley Fink	Employee	Teacher	13,604
Deborah Fink	Director	Director, president	0	0
Roland W. Fink (CPA)	Contractor	Tax return preparer	✔	✔	✔	✔
Steve Jacobson	Director	Director			0	0
Cirrus Jones	Director	Director, secretary	0	1,750	5,907	19,551
	Director	Secretary					16,389	21,088
H. Killough	Director	Teacher, treasurer							15,011	30,315
L. Marsh	Director	Board member							0	0
Warren Murphy	Director	Director			0	0
Kathy Newman	Director	President					23,161	17,776	15,035	5,270
Ken Reynolds	Employee	Books in care of	✔
Patty Riemer	Director	Director, treasurer				1,521
Craig Shields	Director	Director						0
B. Slevin	Director	Board member							0	0
S. Soref	Director	Secretary							0	0
Kathy Welch	Director	Director, president			4,756	16,734
	Director	Director, treasurer	0	0

Notes