2025-04-11T17:53:46-05:00 2024-05-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2023-06-01 756059993 THE LAMPLIGHTER SCHOOL LAMP 2143699201 11611 INWOOD ROAD DALLAS TX 752293098 TREY ANGEL CFO 2143699201 2025-04-11 1 1 KEVIN WARNEKE P01294950 2148717500 2023 2025-03-06 01:10:19Z TREY ANGEL 11611 INWOOD ROAD DALLAS TX 75229 17293931 0 X WWW.THELAMPLIGHTERSCHOOL.ORG X 1967 TX SEE SCHEDULE O. 26 26 107 360 0 0 2848175 1400326 13426911 14317428 187348 427193 308204 134628 16770638 16279575 641104 663307 0 0 8453895 9137447 8500 0 1217171 5130452 5532627 14233951 15333381 2536687 946194 65830063 67677650 7889148 6305433 57940915 61372217 X SEE SCHEDULE O. 0 0 12763438 663307 14317428 THE LAMPLIGHTER SCHOOL CONCENTRATES ON EARLY CHILDHOOD LEARNING FOR STUDENTS IN PRE-KINDERGARTEN THROUGH FOURTH GRADE, ENROLLING 458 STUDENTS DURING THE FISCAL YEAR. THE SCHOOL EMBRACES THE WAY YOUNG CHILDREN ACTUALLY LEARN, HELPS PREPARE THE CHILDREN FOR THE WORLD THEY WILL INHERIT, INTEGRATES SERIOUS EDUCATION INTO ACTIVITIES CHILDREN FIND CAPTIVATING, AND INSPIRES EACH CHILD TOWARD A LIFETIME OF LEARNING AND A LOVE OF LEARNING. THROUGH THE FOUNDERS' VISION FOR PRIMARY EDUCATION BASED ON REAL-WORLD EXPERIENCE AND TRUE UNDERSTANDING OF YOUNG LEARNERS AND THROUGH PARTNERSHIPS WITH MAJOR NONPROFITS WITHIN THE COMMUNITY ALLOWING STUDENTS TO VISIT AND INTERACT WITH ORGANIZATIONS SUCH AS SOUTHERN METHODIST UNIVERSITY SCHOOL OF EDUCATION, PEROT MUSEUM, AND THE DALLAS ARBORETUM AND BOTANICAL GARDEN, THE LAMPLIGHTER SCHOOL HAS BEEN SHOWCASED AS PART OF THE COMMUNITY'S INNOVATORS AND ACHIEVERS. 12763438 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 1 1 0 0 0 0 0 0 0 1 52 0 1 107 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TREY ANGEL 2143699201 11611 INWOOD ROAD DALLAS TX 75229 FLAUREN FAGADAU BENDER BOARD CHAIR 3.00 X X 0 0 0 MARGARET JOHANSEN HIRSCH BOARD VICE CHAIR 1.00 X X 0 0 0 MORGAN KENNEDY TREASURER 1.00 X X 0 0 0 ELIZABETH CULLUM HELFRICH SECRETARY 1.00 X X 0 0 0 JOHN ANSBACH TRUSTEE 1.00 X 0 0 0 JOHN GRIMES TRUSTEE 1.00 X 0 0 0 GOWRI SHARMA TRUSTEE 1.00 X 0 0 0 DAVID BERAN TRUSTEE 1.00 X 0 0 0 SARAH SCHOELKOPF BLOOM TRUSTEE 2.00 X 0 0 0 MARGARET FLANAGAN SOLOMON TRUSTEE 1.00 X 0 0 0 GRACE COOK TRUSTEE 1.00 X 0 0 0 JENNIFER KAROL TRUSTEE 1.00 X 0 0 0 THOMAS MORTON TRUSTEE 1.00 X 0 0 0 ERIC V LOMBARDI TRUSTEE 1.00 X 0 0 0 MICHELLE NEUHOFF THOMAS TRUSTEE 1.00 X 0 0 0 LILY ALBRITTON TRUSTEE 1.00 X 0 0 0 JAYA MATHEW TRUSTEE 1.00 X 0 0 0 MATT MILLER TRUSTEE 1.00 X 0 0 0 CHAD PARK TRUSTEE 1.00 X 0 0 0 WHITNEY LEWIS TRUSTEE 1.00 X 0 0 0 MELANIE JABBOUR TRUSTEE 1.00 X 0 0 0 DAVID GUEDRY TRUSTEE 1.00 X 0 0 0 ROY ANEED TRUSTEE 1.00 X 0 0 0 SLYVIA CEPEDES TRUSTEE 1.00 X 0 0 0 CARMEN YUNG TRUSTEE 1.00 X 0 0 0 JONATHAN LAMENSDORF TRUSTEE 1.00 X 0 0 0 JOAN HILL HEAD OF SCHOOL 40.00 X 497679 0 35440 CHARLES ANGEL CFO 40.00 X 155456 0 8089 MARYNELL MURPHY COO 40.00 X 193777 0 25917 JUDITH MULLENS ASST. HEAD FOR TEACHING & 40.00 X 135044 0 18534 STEPHEN E SCOTT ASST. HEAD FOR TEACHING & 40.00 X 117449 0 14949 ELIZABETH SELZER CHIEF ADVANCEMENT 40.00 X 100225 0 15903 KATHERINE BEDDOW 4TH GRADE MATH TEACHER 40.00 X 103987 0 18701 1303617 0 137533 7 0 1 0 MOCI LLC 10550 MAYBANK DRIVE DALLAS TX 75220 SYNTHETIC GRASS - CAMPAIGN 176486 PRITCHARD ASSOCIATES INC 2121 N AKARD ST SUITE 100 DALLAS TX 75201 CONTRACT CONSULTING - CAMPAIGN 173558 NORTEX SECURITY LLC 2934 LONESOME DOVE FARMERSVILLE TX 75442 SECURITY SERVICES 123237 SERVICE FIRST JANITORIAL LLC PO BOX 600550 DALLAS TX 75360 JANITORIAL 108263 4 344155 1056171 475179 1400326 TUITION 611110 13821285 13821285 LAMPLIGHTER PARENT ASSOCIATION AC 611110 192840 192840 EDUCATIONAL FEES 611110 139535 139535 APPLICATION FEES 611110 116804 116804 46964 46964 14317428 402726 402726 441258 416791 24467 24467 24467 659525 344155 542172 117353 117353 72668 55393 17275 17275 16279575 14317428 0 561821 663307 663307 827146 424873 273110 129163 6565595 5569881 217872 777842 389133 331201 11622 46310 821948 677803 44649 99496 533625 434386 33942 65297 21955 18223 3293 439 53650 44530 8047 1073 35858 35858 83706 69476 12556 1674 57455 47688 8618 1149 240704 199784 36106 4814 361679 300194 54251 7234 1271287 1055168 190693 25426 988 820 148 20 230320 191166 34548 4606 192866 160079 28930 3857 1502782 1252435 220662 29685 216938 180059 32540 4339 ACADEMIC PROGRAM EXPENS 466626 466626 SPECIAL EVENTS 234225 194407 35133 4685 CARNIVAL 72166 59898 10825 1443 EDUCATIONAL CAMPS 64405 64405 425017 357029 59369 8619 15333381 12763438 1352772 1217171 1567184 1651679 2813705 3134123 3567704 2372334 88820 119521 92253 220344 54380115 13235433 41487976 41144682 16047505 18571982 164916 462985 65830063 67677650 2067065 1835407 1640971 2122782 4025000 2191132 156112 156112 7889148 6305433 X 40822215 42030490 17118700 19341727 57940915 61372217 65830063 67677650 946194 2485108 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15614776 78377 2604627 325688 35449 17936643 15607021 318895 86952 367205 30887 15614776 16885217 130469 -1074555 308669 25441 15607021 14061341 102802 3067659 302412 44173 16885217 13549688 19517 538416 46280 14061341 0.13480 0.47520 0.39000 0 0 12500000 12500000 34884708 10844988 24039720 6077453 2019623 4057830 917954 370822 547132 41144682 LEASE LIABILITY - OPERATING 57652 LEASE LIABILITY - FINANCE 98460 156112 X 18120911 2485108 55393 2540501 15580410 35858 663307 699165 16279575 14689609 55393 55393 14634216 35858 663307 699165 15333381 PART V, LINE 4: INTENDED USES OF ENDOWMENT FUNDS THE SCHOOL'S ENDOWMENT FUNDS HAVE VARIOUS INTENDED USES INCLUDING GENERAL SUPPORT, FACULTY PROFESSIONAL DEVELOPMENT, FACULTY SALARY SUPPORT, FINANCIAL AID FOR STUDENTS, TECHNOLOGY, MEDIA CENTER, AND PROGRAM SUPPORT. PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX IN THE FINANCIAL STATEMENTS. SHOULD THE SCHOOL ENGAGE IN ACTIVITIES UNRELATED TO THE PURPOSE FOR WHICH IT WAS CREATED, TAXABLE INCOME COULD RESULT. IN ADDITION, THE SCHOOL HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME IN THE FISCAL YEARS ENDED 2024 OR 2023. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXES. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE SCHOOL'S FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. A RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. THE SCHOOL IS RELYING ON ITS TAX-EXEMPT STATUS AND ITS ADHERENCE TO ALL APPLICABLE LAWS AND REGULATIONS TO PRESERVE THAT STATUS. HOWEVER, THE CONCLUSIONS REGARDING THE UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. THE SCHOOL'S INFORMATIONAL RETURNS FILED WITH THE IRS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF INVENTORY SALES REPORTED NET OF REVENUE ON FORM 990 55,393. GAIN ON LEASES PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FINANCIAL AID TO STUDENTS REPORTED NET OF TUITION REVENUE ON 663,307. AUDITED FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF INVENTORY SALES REPORTED NET OF REVENUE ON FORM 990 55,393. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF FINANCIAL AID TO STUDENTS REPORTED NET OF TUITION REVENUE ON 663,307. AUDITED FINANCIAL STATEMENTS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IT IS THE POLICY OF THE SCHOOL NOT TO DISCRIMINATE IN ADMISSIONS OR ANY OTHER PROGRAM ON THE BASIS OF RELIGION, RACE, COLOR, NATIONAL OR ETHNIC ORIGIN. THIS STATEMENT OF POLICY IS INCLUDED IN ANNUAL NEWSPAPER ADS, IN PRINTED BROCHURES AND THE SCHOOL'S WEBSITE. AUCTION 1003680 344155 659525 334590 25010 73352 5718 103502 1003680 344155 659525 334590 25010 73352 5718 103502 542172 117353 SCHEDULE G, PART II FUNDRAISING EVENTS THE SCHOOL HELD ONE MAJOR EVENT DURING THE FISCAL YEAR. ITS AUCTION HAD GROSS RECEIPTS OF $1,003,680 AND DIRECT EXPENSES OF $542,172 RESULTING IN A NET PROFIT OF $461,508. PER FORM 990 INSTRUCTIONS, THE SCHOOL IS REQUIRED TO RECLASS THE CHARITABLE PORTION OF ITS FUNDRAISING GROSS RECEIPTS TO FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1C., AND THEREFORE, THE NET EFFECT OF RECLASSING CONTRIBUTIONS OF $344,155 FROM GROSS RECEIPTS AFFECTS THE PRESENTATION OF THE FUNDRAISING EVENTS' NET PROFIT AMOUNT, SHOWING A LESS PROFITABLE EVENT THAN IT ACTUALLY WAS FOR THE SCHOOL. 1 FINANCIAL AID 39 482004 TUITION REMISSION 11 181303 PART I, LINE 2: ORGANIZATION'S PROCEDURES FOR MONITORING USE OF ASSISTANCE THE ORGANIZATION HAS AN ESTABLISHED POLICY FOR GRANTING FINANCIAL AID FOR THE PAYMENT OF TUITION. THE AMOUNT AWARDED DEPENDS ON THE STUDENT'S DEMONSTRATED NEED AND AVAILABLE FUNDS. FINANCIAL AID IS AWARDED ON A YEARLY BASIS, AND THEREFORE, MUST BE REAPPLIED FOR EACH YEAR. A CREDIT IS APPLIED TO THE STUDENT'S ACCOUNT AFTER THE AWARD HAS BEEN GRANTED. AS LONG AS THE STUDENT IS ENROLLED IN SCHOOL, THE PURPOSE FOR THE FINANCIAL AID IS MET AND NO FURTHER MONITORING IS NEEDED. 1 X X 0 1 0 0 0 0 0 0 0 JOAN HILL HEAD OF SCHOOL 411179 0 86500 0 0 0 25336 0 10104 0 533119 0 0 0 MARYNELL MURPHY COO 177277 0 16500 0 0 0 16984 0 8933 0 219694 0 0 0 CHARLES ANGEL CFO 153956 0 1500 0 0 0 7650 0 439 0 163545 0 0 0 JUDITH MULLENS ASST. HEAD FOR TEACHING & 133544 0 1500 0 0 0 10140 0 8394 0 153578 0 0 0 PART I, LINE 4B 457/F PLAN EFFECTIVE 6/18/2018 X 3 7224 FAIR MARKET VALUE X 21 133365 PROCEEDS OF SALES X DONATED AUCTION ITEMS 258 334590 FAIR MARKET VALUE 0 1 0 FORM 990, PART I AND PART III, LINE 1 DESCRIPTION OF THE ORGANIZATION'S MISSION: DEDICATED TO IGNITING THE POTENTIAL OF EACH CHILD IN AN EVER-CHANGING WORLD, LAMPLIGHTER ENGAGES CHILDREN IN THE JOY OF LEARNING THROUGH INTELLECTUAL DISCOVERY IN A CREATIVE, INCLUSIVE, AND COLLABORATIVE ENVIRONMENT. CORE COMMITMENTS: 1. LAMPLIGHTER PROMOTES ACADEMIC EXCELLENCE THROUGH AN INNOVATIVE CURRICULUM AND TEACHING THAT CULTIVATES THE POTENTIAL IN EACH CHILD. 2. LAMPLIGHTER ACTIVELY ENGAGES CHILDREN IN THE JOY OF LEARNING, TEACHING THEM TO BE TOMORROW'S PROBLEM SOLVERS AND LAYING THE FOUNDATION FOR LIFELONG LEARNING. 3. LAMPLIGHTER DEVELOPS CHARACTER, CONFIDENCE, AND COLLABORATIVE SKILLS THROUGH SOCIAL AND EMOTIONAL CURRICULUM. 4. LAMPLIGHTER EMBRACES DIVERSITY IN ALL ITS FACETS, STRIVING TO BE A GENUINELY INCLUSIVE COMMUNITY, RESPECTFUL OF SOCIAL AND CULTURAL DIFFERENCES AND SEEKING BROADER UNDERSTANDING OF THE WORLD. 5. LAMPLIGHTER ENCOURAGES CURIOSITY AND CREATIVITY THROUGH HANDS ON LEARNING WHILE PRESERVING THE WONDER OF CHILDHOOD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY OUTSIDE, INDEPENDENT ACCOUNTANTS BASED ON INFORMATION FROM THE AUDITED FINANCIAL STATEMENTS AND THE SCHOOL. IT IS REVIEWED BY MANAGEMENT OF THE SCHOOL AND THE AUDIT COMMITTEE. THE FORM IS MADE AVAILABLE TO THE MEMBERS OF THE AUDIT COMMITTEE AND IS REVIEWED BY THE COMMITTEE WITH THE ACCOUNTING FIRM. THE FORM IS THEN MADE AVAILABLE TO THE BOARD OF TRUSTEES VIA THE SECURE BOARD PORTAL WEBSITE. AFTER THE DEADLINE FOR ANY TRUSTEE COMMENTS, THE FINAL DRAFT IS APPROVED BY THE EXECUTIVE COMMITTEE. AFTER THE APPROVAL, THE SCHOOL FILES THE FORM 990 AND ALL SCHEDULES TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE ORGANIZATION'S CFO IS RESPONSIBLE FOR MONITORING THE CONFLICT OF INTEREST POLICY AND ITS COMPLIANCE, DISCLOSURE AND RESOLUTION PROCEDURES. THE CFO SHALL DISCLOSE TO THE HEAD OF SCHOOL AND AUDIT CHAIR ALL CONFLICTS OF INTEREST REPORTED TO HIM OR HER UNDER THESE CONFLICT OF INTEREST COMPLIANCE, DISCLOSURE AND RESOLUTION PROCEDURES. THE AUDIT COMMITTEE WILL EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST AND MAY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION. THE PROCEDURES FOR ACTING ON CONFLICT OF INTEREST TRANSACTIONS ARE OUTLINED IN THE CONFLICT OF INTEREST COMPLIANCE, DISCLOSURE AND RESOLUTION PROCEDURES FOR THE BOARD OF TRUSTEES, OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 DETERMINING COMPENSATION THE HEAD OF THE SCHOOL'S CONTRACT STIPULATES THAT THE EMPLOYEE'S PERFORMANCE THROUGHOUT THE TERM SHALL BE EVALUATED IN ACCORDANCE WITH THE FOLLOWING PROCEDURES: THE HEAD EVALUATION COMMITTEE SHALL MEET WITH THE EMPLOYEE ANNUALLY BETWEEN APRIL 1 AND JUNE 30 FOR THE PURPOSE OF FORMULATING THE EMPLOYEE'S GOALS FOR THE FOLLOWING ACADEMIC YEAR, AND THE RESULTS OF SUCH MEETING WILL BE REPORTED TO THE EXECUTIVE COMMITTEE. THE HEAD EVALUATION COMMITTEE SHALL MEET WITH THE EMPLOYEE ANNUALLY BETWEEN APRIL 1 AND JUNE 30 FOR THE PURPOSE OF GIVING THE EMPLOYEE AN EVALUATION OF HIS OR HER PERFORMANCE FOR THE PRECEDING ACADEMIC YEAR, AND THE RESULTS OF SUCH MEETING WILL BE REPORTED TO THE EXECUTIVE COMMITTEE. WHILE NOT STIPULATED IN THE HEAD OF SCHOOL'S CONTRACT, THE HEAD OF SCHOOL REPORTS TO THE BOARD ABOUT RENEWALS FOR KEY EMPLOYEES. THE HEAD OF SCHOOL, DURING THE BUDGET PROCESS, APPLIES THE SAME RAISE AS OTHER ADMINISTRATORS AND ADJUSTS BASE SALARIES WITH COMPARATIVE INFORMATION FROM OTHER SCHOOLS. COMPARABLE SALARY DATA FROM I.S.A.S. HEAD OF SCHOOLS COMPENSATION ANNUAL SURVEY IS ALSO USED DURING THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE OF DOCUMENTS THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: COMMITTEE'S OVERSIGHT AND SELECTION PROCESS THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSBILITY OF THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE TO THE PROCESS DURING THE YEAR.