2026-04-02T09:24:06-05:00 2025-06-30 721088864 LAPORTE APAC 111 VETERANS MEMORIAL BLVD 600 METAIRIE LA 700054958 990 2024-07-01 933658972 FRIENDS OF FIRSTLINE FRIE 2516500858 2620 CONTI ST NEW ORLEANS LA 70119 CHARLES WEST BOARD CHAIR 2516500858 2026-04-01 1 1 JOHN S WILES CPA P01222673 5048355522 2026-04-01 2024 2025-03-06 01:10:19Z X X CHARLES WEST 2620 CONTI ST NEW ORLEANS LA 70119 6607224 0 X N/A X 2023 LA SUPPORTING ORGANIZATION OF FIRSTLINE SCHOOLS, INC. 4 4 0 4 0 0 6500000 0 107224 0 6607224 0 0 0 0 0 2395 2395 6604829 6643374 0 6643374 X FRIENDS OF FIRSTLINE WILL OPERATE EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSE OF FIRSTLINE SCHOOLS, INC., THE ORGANIZATION'S SUPPORTED ORGANIZATION. THIS WILL BE ACCOMPLISHED BY RAISING FUNDS TO BE PAID TO, OR FOR THE USE (CONTINUED ON SCHEDULE O) OF, OR PROVIDING SERVICES OR FACILITIES FOR, FIRSTLINE SCHOOLS, INC. 0 0 FRIENDS OF FIRSTLINE WILL OPERATE EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSE OF FIRSTLINE SCHOOLS, INC. THIS WILL BE ACCOMPLISHED BY RAISING FUNDS TO BE PAID TO, OR FOR THE USE OF, OR PROVIDING SERVICES OR FACILITIES FOR, FIRSTLINE SCHOOLS, INC. 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X THE ORGANIZATION 2516500858 2620 CONTI ST NEW ORLEANS LA 70119 X CHARLES WEST CHAIR 1.00 1.00 X X 0 0 0 CAROL STARR TREASURER 1.00 0.00 X X 0 0 0 MICHAEL HUBBARD DIRECTOR 1.00 1.00 X 0 0 0 KELLIE TURNER DIRECTOR 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 6500000 6500000 107224 107224 6607224 0 0 107224 2320 2320 BANK FEES 75 75 2395 0 2395 0 253132 121112 6269130 0 6643374 0 0 X 6643374 0 0 6643374 0 6643374 6604829 38545 0 X X 0 1 X 1 0 X X 1 FIRSTLINE SCHOOLS INC 721409800 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: FIRSTLINE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. FIRSTLINE FILES AS A TAX-EXEMPT ORGANIZATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. FIRSTLINE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INCOME TAX EXPENSE. FIRSTLINE APPLIES A "MORE-LIKELY-THAN-NOT" RECOGNITION THRESHOLD FOR ALL TAX UNCERTAINTIES. THIS APPROACH ONLY ALLOWS THE RECOGNITION OF THOSE TAX BENEFITS THAT HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. FIRSTLINE HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUSTANDING OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. FORM 990, PART VI, SECTION A, LINE 2 CHARLES WEST AND MICHAEL HUBBARD HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FULL BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 DURING THE INITIAL YEAR OF THE ORGANIZATION, A CONFLICT OF INTEREST POLICY WAS NOT IN PLACE. THE ORGANIZATION IS CURRENTLY IN THE PROCESS OF DEVELOPING A CONFLICT OF INTEREST POLICY THAT WILL BE APPROVED DURING THE NEXT FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE THAT OVERSEES ITS CONSOLIDATED AUDIT REPORT. THE ORGANIZATION IS INCLUDED IN THE CONSOLDATED AUDIT REPORT OF FIRSTLINE SCHOOLS, INC. , ITS SUPPORTED ORGANIZATION . THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT IS UNDERTAKEN BY THE FINANCE COMMITTEE OF FIRSTLINE SCHOOLS. FIRSTLINE SCHOOLS INC 300 N BROAD STREET SUITE 207 NEW ORLEANS LA 70119 721409800 CREATE AND INSPIRE GREAT OPEN ADMISSIONS PUBLIC SCHOLS IN NEW ORLEANS LA 501(C)(3) LINE 2 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FIRSTLINE SCHOOLS INC C 6500000