2024-04-15T20:19:39-05:00 2023-05-31 620428728 REYNOLDS BONE & GRIESBECK PLC 5100 WHEELIS DRIVE SUITE 300 MEMPHIS TN 381174568 990 2022-06-01 620517292 LAUSANNE COLLEGIATE SCHOOL LAUS 9014741000 1381 W MASSEY RD MEMPHIS TN 381203206 TROY GRAHAM BUSINESS MANAGER 9014741000 2024-04-15 1 TROY GRAHAM 999009999 0 KELLY S CROW P01519168 9016822431 2024-03-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TROY GRAHAM 1381 W MASSEY RD MEMPHIS TN 381203206 27256830 0 X WWW.LAUSANNESCHOOL.COM X 1952 TN TO PREPARE EACH OF ITS STUDENTS FOR COLLEGE AND FOR LIFE IN A GLOBAL ENVIRONMENT 19 18 254 100 0 0 2640632 567359 23807443 26080347 105799 312532 -25918 -5552 26527956 26954686 3243135 3693494 0 0 13672722 14418286 0 0 596220 6518519 7733406 23434376 25845186 3093580 1109500 26922385 29065874 3185080 4248276 23737305 24817598 TO PREPARE EACH OF ITS STUDENTS FOR COLLEGE AND FOR LIFE IN A GLOBAL ENVIRONMENT 0 0 20705069 3693494 24721187 PROVIDE EDUCATIONAL SERVICES FOR STUDENTS (PRESCHOOL THROUGH GRADE 12) 266528 361239 CAMP: SUMMER PROGRAMS TO PROVIDE EDUCATIONAL AND ATHLETIC SERVICES TO CHILDREN DURING THE SUMMER MONTHS. 1130588 997921 AFTERCARE: PROVIDE EDUCATIONAL AND ATHLETIC SERVICES TO CHILDREN DURING AFTER SCHOOL HOURS UNTIL 6 PM. 22102185 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 86 0 1 254 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 TN X TROY GRAHAM 9014741000 1381 WEST MASSEY ROAD MEMPHIS TN 38120 MIKE DERRICK PRESIDENT 1.00 X X 0 0 0 SCOTT DAWSON VP/FINANCE COMMITTEE CHAIR 1.00 X X 0 0 0 LAWSON ARNEY VP/DEVELOPMENT COMMITTEE CHAIR 1.00 X X 0 0 0 REBECCA BELZ VP/SECRETARY 1.00 X X 0 0 0 MAX ALDRICH TRUSTEE 1.00 X 0 0 0 BRIAN CAMPBELL TRUSTEE 1.00 X 0 0 0 JOE DEVIVO TRUSTEE 1.00 X 0 0 0 ERIN EVERITT TRUSTEE 1.00 X 0 0 0 ELEANOR FRENCH TRUSTEE 1.00 X 0 0 0 PETER HEIST TRUSTEE 1.00 X 0 0 0 DOMINGO HURTADO TRUSTEE 1.00 X 0 0 0 TOM KADIEN TRUSTEE 1.00 X 0 0 0 ESPERANZA KING DE NEGLIA TRUSTEE 1.00 X 0 0 0 RICHARD PAESSLER TRUSTEE 1.00 X 0 0 0 REBECCA SCHULTER TRUSTEE 1.00 X 0 0 0 KUSH SHAH TRUSTEE 1.00 X 0 0 0 GLENN SIGLER TRUSTEE 1.00 X 0 0 0 AMY BARNES WRIGHT TRUSTEE 1.00 X 0 0 0 STUART MCCATHIE HEADMASTER 40.00 X X 453662 0 54500 TROY GRAHAM BUSINESS MANAGER 40.00 X 135921 0 21452 GREG GRABER DIRECTOR OF SOCIAL/EMOTNL 40.00 X 117636 0 8643 STUART DUNSTER HEAD OF UPPER SCHOOL 40.00 X 113283 0 60550 CHARLOTTE ALBERTSON DIRECTOR OF DEVELOPMENT AND COMMUNITY ENGAGEMENT 40.00 X 112791 0 24217 KEVIN LOCASTRO DIRECTOR OF ATHLETICS 40.00 X 107030 0 27735 KARA BARBOUR HEAD OF LOWER SCHOOL 40.00 X 106414 0 14569 1146737 0 211666 7 0 1 0 JAN-PRO CLEANING SYSTEM OF MEMPHIS PO BOX 1844 DEPT ES MEMPHIS TN 38101 JANITORIAL SERVICES 280520 DOUBLE E CONSTRUCTION 1105 CATALINA BAY BLVD GRANBURY TX 76048 ATHLETIC TURF FIELD 190985 MECHANICAL SYSTEMS COMPANY 3965 GETWELL RD MEMPHIS TN 38118 HVAC SERVICES 150596 LISCO PROPERTY MANAGEMENT 3200 HIGHWAY 193 COLLIERVILLE TN 38017 PROPERTY MANAGEMENT SERVICES 141380 VERACROSS LLC 401 EDGEWATER PLACE STE 360 WAKEFIELD MA 01880 SOFTWARE 104115 5 567359 567359 TUITION AND FEES 611710 23482479 23482479 CAFETERIA 611710 1238708 1238708 AUXILLARY 611710 997921 997921 SUMMER PROGRAM 611710 361239 361239 26080347 314092 314092 295032 296592 -1560 -1560 -1560 5552 -5552 -5552 26954686 26080347 0 306980 X 3693494 3693494 668814 557122 96309 15383 10594560 8853997 1499014 241549 418114 348289 60208 9617 1890860 1575109 273312 42439 845938 704666 121815 19457 56709 56709 57815 57815 2984 2984 182248 55147 127101 243865 4235 153415 86215 366649 160687 184192 21770 381630 331434 48845 1351 197496 189644 6494 1358 2369 2324 36 9 1463831 1436019 21957 5855 221169 216966 3318 885 CONTRACT LABOR & SERVIC 1776390 1560071 215018 1301 MATERIAL & SUPPLIES 861138 758854 101875 409 MAINTENANCE EXPENSE 651258 625384 23721 2153 FOOD EXPENSE 617213 615228 1985 0 650642 468662 162612 19368 25845186 22102185 3146781 596220 454769 263445 3887598 7060245 313871 285378 307189 211366 44918 51190 240179 332326 46018366 27516490 19409217 18501876 1560394 1579456 704250 780592 26922385 29065874 1908889 2124347 1158437 1193624 117754 930305 3185080 4248276 X 22695001 23700512 1042304 1117086 23737305 24817598 26922385 29065874 1109500 -29207 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40000 X 0 1491956 23920 10676 64262 16876 2984 1442430 1670612 11371 -107580 62616 16444 3387 1491956 1340646 16525 392308 60049 15770 3048 1670612 1365904 8390 34430 51666 13567 2845 1340646 1095496 309315 2797 41704 1365904 0.60449 0.39551 0 0 871047 871047 39310030 27516490 11793540 5417245 5417245 420044 420044 18501876 DUE TO VENDOR 930305 930305 X 23299207 -29208 70207 40999 23258208 2984 3693494 3696478 26954686 22228724 80016 80016 22148708 2984 3693494 3696478 25845186 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF CERTAIN INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING AWARDING SCHOLARSHIPS. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE SCHOOL QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO FEDERAL INCOME TAX UNDER PRESENT INCOME TAX LAWS. IN ACCORDANCE WITH U.S. GAAP, IF APPLICABLE, THE SCHOOL RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS INTEREST EXPENSE AND PENALTIES IN TOTAL NONOPERATING EXPENSES. NO AMOUNTS HAVE BEEN RECOGNIZED IN OPERATING EXPENSES FOR THE YEARS ENDING MAY 31, 2023 AND 2022. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR THE PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE REPORTED BY LAUSANNE LEARNING INC. (EIN 81-1806665) 64,655. FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUES 5,552. PART XI, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID NETTED WITH TUITION REVENUE 3,693,494. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED BY LAUSANNE LEARNING INC. (EIN 81-1806665) 74,464. FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUES 5,552. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT FINANCIAL AID NETTED WITH TUITION REVENUE 3,693,494. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL BROCHURES AND NEWSPAPER ADVERTISEMENTS INCLUDE THE SCHOOL'S RACIALLY NONDSCRIMINATORY POLICY. 1 FINANCIAL AID/SCHOLARSHIPS 304 3693494 FMV TUITION DISCOUNT X X 0 0 0 0 0 0 0 0 0 STUART MCCATHIE HEADMASTER 453662 0 0 0 0 0 24000 0 30500 0 508162 0 0 0 TROY GRAHAM BUSINESS MANAGER 135921 0 0 0 0 0 8425 0 13027 0 157373 0 0 0 STUART DUNSTER HEAD OF UPPER SCHOOL 113283 0 0 0 0 0 7019 0 53531 0 173833 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE HEADMASTER SIGNS THE FORM 990 AND THE BUSINESS MANAGER PERFORMS A CURSORY REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED ANNUALLY BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE HEADMASTER'S COMPENSATION AND CONTRACT ARE NEGOTIATED BY THE EXECUTIVE COMMITTEE OF THE BOARD AFTER AN EVALUATION BY A BOARD COMMITTEE IS PERFORMED. NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) STATISTICS ON HEADMASTER SALARIES BOTH IN TOTAL AND BY REGION AS WELL AS LIMITED SURVEY INFORMATION FOR THE MEMPHIS AREA FROM THE MEMPHIS ASSOCIATION OF INDEPENDENT SCHOOLS (MAIS) AIDS IN THIS DETERMINATION. THE CONTRACT IS A WRITTEN MULTI-YEAR CONTRACT THAT SETS FORTH SALARY INCREASES DURING THE TERM. ALL OTHER SALARIES ARE SET BY THE HEADMASTER. A PROFESSIONAL EMPLOYMENT AGENCY FOR EDUCATIONAL PERSONNEL AS WELL AS MAIS AND COMPARISON TO SHELBY COUNTY SCHOOLS IS USED. FORM 990, PART VI, SECTION C, LINE 19 THE ENTITY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E STUDENT ACTIVITES: PROGRAM SERVICE EXPENSES 359,741. MANAGEMENT AND GENERAL EXPENSES 191. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 359,932. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 84,789. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,789. DUES & MEMBERSHIPS: PROGRAM SERVICE EXPENSES 43,957. MANAGEMENT AND GENERAL EXPENSES 18,412. FUNDRAISING EXPENSES 18,315. TOTAL EXPENSES 80,684. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 61,722. MANAGEMENT AND GENERAL EXPENSES 16,513. FUNDRAISING EXPENSES 1,053. TOTAL EXPENSES 79,288. BANK FEES: PROGRAM SERVICE EXPENSES 3,242. MANAGEMENT AND GENERAL EXPENSES 34,052. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,294. OTHER EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,655. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,655. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED. LAUSANNE LEARNING INC 1381 W MASSEY ROAD MEMPHIS TN 38120 811806665 CONSULTING SERVICES TO PUBLIC AND INDEPENDENT SCHOOLS TN 501(C)(3) 170(B)(1)(A)(VI) 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 LAUSANNE LEARNING INC D 689068 COST