2024-05-13T10:03:12-07:00 2023-06-30 522354566 Wilkinson Hadley King & Co LLP 218 W Douglas Ave El Cajon CA 92020 990 2022-07-01 475307489 LIFELONG LEARNING ADMINISTRATION CORPORATION LIFE 6612721225 177 HOLSTON DR LANCASTER CA 93535 GUITA SHARIFFI CFO 2024-05-13 true GUITA SHARIFFI 999009999 true Aubrey W Mann P00691156 6194476700 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z PETER FARAGIA 177 HOLSTON DR LANCASTER CA 93535 69394698 false X www.llac.org X 2015 CA LLAC'S MISSION IS TO ASSIST IN THE FULFILMENT OF THE PURPOSE OF, EACH OF ITS SUPPORTED ORGANIZATIONS, AND WITHIN SUCH PURPOSES TO SOLVE THE DROPOUT EPIDEMIC ACROSS THE NATION, ONE COMMUNITY AT A TIME. LLAC HELPS SUPPORTED ORGANIZATIONS ELIMINATE THE OBSTACLES THAT GET IN THE WAY OF STUDENT SUCCESS. LLAC WILL CONTINUE TO BE A STRONG, POSITIVE FORCE, PIONEERING THE WAY EDUCATION IS DELIVERED TO STUDENTS WHO NEED IT THE MOST. 3 3 356 0 962706 1725048 53839386 66839561 290838 752973 77116 55092930 69394698 0 0 36130536 40432645 0 0 17189911 22501322 53320447 62933967 1772483 6460731 27463847 53730108 7303710 23159314 20160137 30570794 LLAC'S MISSION IS TO ASSIST IN THE FULFILMENT OF THE PURPOSE OF, EACH OF ITS SUPPORTED ORGANIZATIONS, AND WITHIN SUCH PURPOSES TO SOLVE THE DROPOUT EPIDEMIC ACROSS THE NATION, ONE COMMUNITY AT A TIME. LLAC HELPS SUPPORTED ORGANIZATIONS ELIMINATE THE OBSTACLES THAT GET IN THE WAY OF STUDENT SUCCESS. LLAC WILL CONTINUE TO BE A STRONG, POSITIVE FORCE, PIONEERING THE WAY EDUCATION IS DELIVERED TO STUDENTS WHO NEED IT THE MOST. LLAC STRIVES TO HELP INCREASE THE OPERATIONAL AND ECONOMIC EFFICIENCIES OF OUR SUPPORTED ORGANIZATIONS THROUGH CONTRACTED SERVICES, INCLUDING, BUT NOT LIMITED TO: PROVIDING GENERAL OPERATIONAL ASSISTANCE, FILES AND RECORDS ADMINISTRATION, PUBLIC RELATIONS OVERSIGHT, FINANCIAL SERVICES INCLUDING ACCOUNTING, BOOKKEEPING, PAYROLL, AND PROCUREMENT FUNCTIONS, STRATEGIC PLANNING AND ASSISTANCE IN IMPLEMENTATION, RECOMMENDING POLICIES, RULES, REGULATIONS AND PROCEDURES, CORPORATE GOVERNANCE ADMINISTRATION, HUMAN CAPITAL ASSISTANCE E.G. ASSISTING IN EMPLOYING PRINCIPALS, ADM false false 53130118 THE SUPPORTING ORGANIZATIONS WE SERVE AND PROVIDED CONTRACTED SERVICES FOR HAVE REDUCED ADMINISTRATIVE, EDUCATIONAL AND OTHER SERVICE EXPENSES. THEY ARE ABLE TO INCREASE THE FOCUS ON EDUCATING STUDENTS, SINCE THEY NO LONGER NEED TO PROVIDE SUCH SERVICES INTERNALLY. EMPLOYEES RESPONSIBLE FOR EDUCATING STUDENTS GET SUPPORT WITH THEIR ADMINISTRATIVE FUNCTIONS. 53130118 true true false true false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 121 0 true 356 true false false false false false false false 0 false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true true true false CA X GUITA SHARIFI 6612721225 177 HOLSTON DRIVE LANCASTER CA 93535 SKIP HANSEN President 40.00 0.00 X 407777 0 54002 PETER FARAGIA CEO 40.00 0.00 X 425157 0 35755 CHAD GRAY COO 40.00 0.00 358891 0 53910 CHRISTOPHER HODGE CHIEF ACADEMIC & PRODUCTION OFFICER 40.00 0.00 321120 0 53910 GUITA SHARIFI CFO 40.00 0.00 X 321917 0 38295 ROBERT MORALES CEAO 40.00 0.00 303401 0 27755 CLAUDIO WOHL SENIOR VP FINANCE 40.00 0.00 263245 0 53819 PATRICK D HILL VP OPPORTUNITY 40.00 0.00 253969 0 51544 MICHAEL VANKIRK VP BUSINESS 40.00 0.00 256691 0 46143 MICHELLE LOPEZ VP LEGAL COUNSEL 40.00 0.00 251349 0 39572 ETHAN JOHNSON Director 1.00 0.00 X 7500 0 0 RAWLEIGH SMITH Director 1.00 0.00 X 7500 0 0 DARREN BOWER Director 1.00 0.00 X 6000 0 0 3184517 454705 82 false true false LAW OFFICES OF BILL J THOMPSON 28212 KELLY JOHNSON PKWY STE 195 VALENCIA CA 91355 LEGAL SERVICES 560362 CHARTER COMMUNICATIONS 400 WASHINGTON BLVD STAMFORD CT 06902 COMMUNICATIONS 500652 MILLER LAW OFFICE PC 12441 VENTURA BOULEVARD STUDIO CITY CA 91604 LEGAL SERVICES 285288 PAYCOM PAYROLL 7501 W MEMORIAL RD OKLAHOMA CITY OK 73142 PAYROLL SOFTWARE 164163 E-THERAPY LLC 2812 W HARE DR FLAGSTAFF AZ 86001 THERAPY SERVICES 147750 5 39170 218290 1467588 1725048 CONTRACTED SERVICES 611710 66839561 66839561 66839561 752973 752973 0 0 77116 77116 77116 77116 0 0 0 0 0 69394698 66839561 830089 0 0 0 0 904140 904140 0 30662691 26263035 4399656 0 8865814 7375277 1490537 0 0 1420913 1420913 349104 349104 478557 478557 0 0 4675409 4450746 224663 940682 491852 448830 0 0 0 3015133 3015133 0 0 2245283 1440133 805150 77019 77019 0 3620735 3620735 283213 283213 Books, Supplies, and Equipment 2584369 2394895 189474 Communications 1154185 1154185 Donations 950555 950555 Dues and Memberships 366339 135814 230525 339826 339826 62933967 53130118 9803849 0 11684934 12618538 0 0 5314019 13895379 0 0 8358744 8468744 0 581893 1169419 6599358 4905640 1524257 1693718 0 0 0 13771396 2112914 27463847 53730108 6644408 8576463 659302 644757 13938094 7303710 23159314 X 20035508 30547403 124629 23391 20160137 30570794 27463847 53730108 6460731 3949926 X false true X true false X X 17 ALTA VISTA PUBLIC CHARTER INC 270951554 2 false 0 0 ANTELOPE VALLEY LEARNING ACADEMY 205291618 2 false 0 0 CRESCENT VIEW SOUTH INC 770643134 2 false 0 0 CRESCENT VIEW WEST PUBLIC CHARTER 680610130 2 false 0 0 DESERT SANDS PUBLIC CHARTER INC 481272886 2 false 0 0 DIEGO PLUS EDUCATION CORPORATION 264557999 2 false 0 0 ELEV8 EDUCATION 833307425 2 false 0 0 FLEX HIGH SCHOOL INC 473226519 2 false 0 0 FLEX HIGH SCHOOL OF CLEVELAND INC 843909743 2 false 0 0 LEARN4LIFE - SOUTH CAROLINA 844375813 2 false 0 0 MISSION VIEW PUBLIC CHARTER INC 651298961 2 false 0 0 RIDGELINE EDUCATION CORPORATION 863383950 2 false 0 0 SIERRA EDUCATIONAL ADVANCEMENT CORP 473368777 2 false 0 0 STANZA EDUCATION CORPORATION 852433903 2 false 0 0 TEXAS FIRST EDUCATION 832303606 2 false 0 0 VISTA REAL PUBLIC CHARTER INC 342050844 2 false 0 0 WESTERN EDUCATIONAL CORPORATION 811960983 2 false 0 0 17 0 true false false false false false false false false false false false false false false true false false X true true Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs. LLAC REVIEWS THE GOVERNING BODY'S PUBLIC MINUTES OF THE SUPPORTED ORGANIZATIONS AND ROUTINELY EVALUATES WITH THE CORPORATE OFFICERS THE VARIOUS SERVICES THAT IT PROVIDES TO ESTABLISH HOW LLAC CAN ASSIST WITH THE PURPOSES OF EACH SUPPORTED ORGANIZATION. Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu LLAC PROVIDES CONTRACTED EDUCATIONAL AND ADMINISTRATIVE SERVICES TO EACH OF THE SUPPORTED ORGANIZATIONS IDENTIFIED ABOVE. LLAC WORKS IN COLLABORATION WITH THE SUPPORTED ORGANIZATIONS TO DEVELOP AND IMPLEMENT THEIR EDUCATIONAL PROGRAMS AND CURRICULUM, AND REPORTS TO THEIR BOARDS OF DIRECTORS. LLAC IS RESPONSIVE TO THE NEEDS AND DEMANDS OF EACH OF THE SUPPORTED ORGANIZATIONS IT SERVES. LLAC IS AN INTEGRAL PART OF THE OPERATINGS OF EACH OF THE CORPORATIONS IT SUPPORTS. LLAC SATISFIES THE RESPONSIVENESS TEST CONTAINED IN TREASURY REGULATION SECTION 1.509AI3. Part IV, Section E, Line 2b: Reasons For The Organization's Position LLAC ONLY CONDUCTS ACTIVITIES THAT FURTHER THE CONTRACTED EDUCATIONAL PURPOSES OF THE SUPPORTED ORGANIZATIONS. THIS GIVES THE SUPPORTED ORGANIZATIONS THE BENEFITS OF ECONOMIES OF SCALE. WITHOUT LLAC, EACH SUPPORTED ORGANIZATION WOULD NEED TO PROVIDE THE SERVICES ITSELF. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false true 478557 478557 false false 2201696 1032412 1169284 853728 783634 70094 3543934 3089594 454340 1693718 LEASES PAYABLE 13938092 Rounding 2 13938094 X 69394698 69394698 69394698 62933967 62933967 62933967 Part X : FIN48 Footnote THE CORPORATION FOLLOWS PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN ASC 958. THE CORPORATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. X X X X false false false false false false false false false CHAD GRAY COO 301198 50101 7592 27000 26910 412801 CHRISTOPHER HODGE CHIEF ACADEMIC & PRODUCTION OFFICER 275561 45107 452 27000 26910 375030 CLAUDIO WOHL SENIOR VP FINANCE 213804 37689 11752 26897 26922 317064 GUITA SHARIFI CFO 264547 44338 13032 22500 15795 360212 MICHAEL VANKIRK VP BUSINESS 208000 36939 11752 27000 19143 302834 MICHELLE LOPEZ VP LEGAL COUNSEL 203436 35853 12060 20500 19072 290921 PATRICK D HILL VP OPPORTUNITY 206746 35471 11752 24622 26922 305513 PETER FARAGIA CEO 350396 74309 452 26996 8759 460912 ROBERT MORALES CEAO 249374 41019 13008 20500 7255 331156 SKIP HANSEN President 400108 7137 532 27000 27002 461779 Form 990, Part VI, Section B, Line 11b A COPY OF THE FORM 990 WAS SENT TO EACH BOARD MEMBER WITH A REQUEST FOR REVIEW AND COMMENT BEFORE FILING. THE FILED FORM 990 IS THEN REVIEWED AND CONSIDERED BY THE BOARD OF DIRECTORS AT THE NEXT BOARD MEETING. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY WAS PROVIDED AT A BOARD MEETING. THE BOARD REGULARLY AND CONSISTENTLY MONITORS THIS POLICY THROUGH SEMI-ANNUAL REPORTS FROM MANAGEMENT. Form 990, Part VI, Section B, Line 15a THE CORPORATION'S INDEPENDENT LEGAL COUNSEL UNDERTOOK A THOROUGH AND DETAILED ANALYSIS OF AVAILABLE DATA REGARDING ORGANIZATIONS WITH COMPARABLE MISSIONS AND BUDGETS TO OBTAIN THE MOST HELPFUL COMPARABLE DATA POSSIBLE. THE REVIEW INCLUDED A REVIEW OF FORM 990 FILINGS OF COMPARABLE ORGANIZATIONS, THE CHARITY NAVIGATOR'S CEO COMPENSATION STUDY, AND THE GUIDESTAR COMPENSATION REPORT. COMPARISONS WERE BASED NOT ONLY UPON COMPARABILITY OF REVENUE AND MISSION BUT ALSO GEOGRAPHICAL PROXIMITY. THE GOVERNING BOARD, AFTER BEING PRESENTED WITH THE DATA AND RECOMMENDATIONS OF COUNSEL, DELIBERATED AND VOTED TO APPROVE THE COMPENSATION. Form 990, Part VI, Section B, Line 15b THE CORPORATION'S INDEPENDENT LEGAL COUNSEL UNDERTOOK A THOROUGH AND DETAILED ANALYSIS OF AVAILABLE DATA REGARDING ORGANIZATIONS WITH COMPARABLE MISSIONS AND BUDGETS TO OBTAIN THE MOST HELPFUL COMPARABLE DATA POSSIBLE. THE REVIEW INCLUDED A REVIEW OF FORM 990 FILINGS OF COMPARABLE ORGANIZATIONS, THE CHARITY NAVIGATOR'S CEO COMPENSATION STUDY, AND THE GUIDESTAR COMPENSATION REPORT. COMPARISONS WERE BASED NOT ONLY UPON COMPARABILITY OF REVENUE AND MISSION BUT ALSO GEOGRAPHICAL PROXIMITY. THE GOVERNING BOARD, AFTER BEING PRESENTED WITH THE DATA AND RECOMMENDATIONS OF COUNSEL, DELIBERATED AND VOTED TO APPROVE THE COMPENSATION. Form 990, Part VI, Section C, Line 19 A COPY OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE PRINCIPAL PLACE OF BUSINESS. FULL LEGAL NAME AND DOING BUSINESS AS NAMES LIFELONG LEARNING ADMINISTRATION CORPORATION, WHICH DOES BUSINESS UNDER THE FOLLOWING FICTITIOUS BUSINESS NAMES: SEQUOIA ADMINISTRATIVE RESOURCES AND, SCHOLASTIC EDUCATION RESOURCES. THESE TWO BUSINESSES PROVIDE DISTINCTIVE DIFFERENT SERVICES, ADMINISTRATIVE AND INSTRUCTIONAL RESPECTIVELY, TO DELIVER SERVICES IN ALIGNMENT WITH THE SCHOOLS' SPENDING REQUIREMENT, MANDATED BY THE NONCLASSROOM-BASED INSTRUCTION LAWS IMPOSED BY SB 740 IN 2001. ALTA VISTA PUBLIC CHARTER INC 26650 THE OLD ROAD 212 VALENCIA CA 91381 270951554 EDUCATION CA 501C3 170b1Aii N/A false ANTELOPE VALLEY LEARNING ACADEMY INC 26650 THE OLD ROAD 212 VALENCIA CA 91381 205291618 EDUCATION CA 501C3 170b1Aii N/A false CRESCENT VIEW SOUTH INC 26650 THE OLD ROAD 212 VALENCIA CA 91381 770643134 EDUCATION CA 501C3 170b1Aii N/A false CRESCENT VIEW WEST PUBLIC CHARTER INC 26650 THE OLD ROAD 212 VALENCIA CA 91381 680610130 EDUCATION CA 501C3 170b1Aii N/A false DESERT SANDS PUBLIC CHARTER INC 26650 The Old Road 212 VALENCIA CA 91381 481272886 EDUCATION CA 501C3 170b1Aii N/A false DIEGO PLUS EDUCATION CORPORATION 4348 54th Street SAN DIEGO CA 92115 264557999 EDUCATION CA 501C3 170b1Aii N/A false ELEV8 EDUCATION 28212 KELLY JOHNSON PKWY STE 195 VALENCIA CA 91355 833307425 EDUCATION CA 501C3 170b1Aii N/A false FLEX HIGH SCHOOL INC 115 S GIFT STREET COLUMBUS OH 43215 473226519 EDUCATION OH 501C3 170b1Aii N/A false FLEX HIGH SCHOOL OF CLEVELAND INC 5222 WILSON MILLS RD RICHMOND HEIGHTS OH 44143 843909743 EDUCATION OH 501C3 170b1Aii N/A false LEARN4LIFE - SOUTH CAROLINA 6209 RIVERS AVE NORTH CHARLESTON SC 29406 844375813 EDUCATION SC 501C3 170b1Aii N/A false MISSION VIEW PUBLIC CHARTER INC 26650 The Old Road Suite 212 VALENCIA CA 91381 651298961 EDUCATION CA 501C3 170b1Aii N/A false RIGELINE EDUCATION CORPORATION 845 PROTON RD SAN ANTONIO TX 78258 863383950 EDUCATION TX 501C3 170b1Aii N/A false SIERRA EDUCATIONAL ADVANCEMENT CORP 26650 The Old Road Suite 212 VALENCIA CA 91381 473368777 EDUCATION CA 501C3 170b1Aii N/A false STANZA EDUCATION CORPORATION 177 HOLSTON DR LANCASTER CA 93535 852433903 EDUCATION CA 501C3 170b1Aii N/A false TEXAS FIRST EDUCATION 901 E 12TH ST AUSTIN TX 78702 832303606 EDUCATION TX 501C3 170b1Aii N/A false VISTA REAL PUBLIC CHARTER INC 401 South A Street OXNARD CA 93030 342050844 EDUCATION CA 501C3 170b1Aii N/A false WESTERN EDUCATIONAL CORPORATION 39665 Avenida Acacias Ste A MURRIETA CA 92563 811960983 EDUCATION CA 501C3 170b1Aii N/A false false false false true true false false false false false false true false false false false false false false ALTA VISTA PUBLIC CHARTER INC l 5033650 ACCRUAL ANTELOPE VALLEY LEARNING ACADEMY INC l 14502990 ACCRUAL CRESCENT VIEW SOUTH INC l 8575046 ACCRUAL CRESCENT VIEW WEST PUBLIC CHARTER INC l 5377010 ACCRUAL DESERT SANDS PUBLIC CHARTER INC l 7367383 ACCRUAL DIEGO PLUS EDUCATION CORPORATION d 650000 ACCRUAL DIEGO PLUS EDUCATION CORPORATION l 1785658 ACCRUAL ELEV8 EDUCATION d 500000 ACCRUAL FLEX HIGH SCHOOL INC l 550769 ACCRUAL FLEX HIGH SCHOOL OF CLEVELAND INC d 715000 ACCRUAL FLEX HIGH SCHOOL OF CLEVELAND INC l 229863 ACCRUAL LEARN4LIFE - SOUTH CAROLINA e 1213743 ACCRUAL LEARN4LIFE - SOUTH CAROLINA l 225188 ACCRUAL MISSION VIEW PUBLIC CHARTER INC l 1098067 ACCRUAL SIERRA EDUCATIONAL ADVANCEMENT CORP d 150000 ACCRUAL SIERRA EDUCATIONAL ADVANCEMENT CORP l 1385100 ACCRUAL STANZA EDUCATION CORPORATION d 1825000 ACCRUAL STANZA EDUCATION CORPORATION l 3820 ACCRUAL VISTA REAL PUBLIC CHARTER INC l 6114163 ACCRUAL WESTERN EDUCATIONAL CORPORATION l 13984062 ACCRUAL