2025-05-08T09:43:24-07:00 2024-06-30 522354566 Wilkinson Hadley King & Co LLP 218 W Douglas Ave El Cajon CA 92020 990 2023-07-01 475307489 LIFELONG LEARNING ADMINISTRATION CORPORATION LIFE 6612721225 177 HOLSTON DR LANCASTER CA 93535 GUITA SHARIFFI CFO 2025-05-08 true true Aubrey W Mann P00691156 6194476700 2023 2025-03-06 01:10:19Z PETER FARAGIA 177 HOLSTON DR LANCASTER CA 93535 73340979 false X www.llac.org X 2015 CA LIFELONG LEARNING ADMINISTRATION CORPORATION'S (LLAC) 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 3 391 0 1725048 322277 66839561 70922546 752973 920401 77116 721415 69394698 72886639 0 0 40432645 46211077 0 0 22501322 20928349 62933967 67139426 6460731 5747213 53730107 64325648 23159313 28007641 30570794 36318007 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 58606509 WE PROVIDE CONTRACTED ADMINISTRATIVE AND OPERATIONAL SERVICES THAT HELP SUPPORTED ORGANIZATIONS REDUCE OVERHEAD COSTS AND IMPROVE EFFICIENCY. THIS ENABLES THEM TO FOCUS MORE RESOURCES ON THEIR EDUCATIONAL MISSION AND BETTER SUPPORT STAFF DEDICATED TO STUDENT LEARNING. 58606509 true true false true false false false false false false true false false true 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 126 0 true 391 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 376808 0 61558 PETER FARAGIA CEO 40.00 0.00 X 384765 0 41692 CHAD GRAY COO 40.00 0.00 292722 0 66245 GUITA SHARIFI CFO 40.00 0.00 X 270274 0 51046 CHRISTOPHER HODGE CHIEF ACADEMIC & PRODUCTION OFFICER 40.00 0.00 252100 0 66245 ROBERT MORALES CEAO 40.00 0.00 285790 0 30886 CLAUDIO WOHL SENIOR VP FINANCE 40.00 0.00 234532 0 54857 PATRICK D HILL VP OPPORTUNITY 40.00 0.00 199412 0 66245 MICHELLE LOPEZ VP LEGAL COUNSEL 40.00 0.00 218256 0 30886 MICHAEL VANKIRK VP BUSINESS 40.00 0.00 198869 0 44322 ETHAN JOHNSON Director 1.00 0.00 X 9000 0 0 RAWLEIGH SMITH Director 1.00 0.00 X 9000 0 0 DAVID MAHAFFY President 1.00 0.00 X 4500 0 0 DARREN BOWER FORMER DIRECTOR 1.00 0.00 3000 0 0 2739028 513982 113 true true false LAW OFFICES OF BILL J THOMPSON 28212 KELLY JOHNSON PKWY STE 195 VALENCIA CA 91355 LEGAL SERVICES 656656 CHARTER COMMUNICATIONS 400 WASHINGTON BLVD STAMFORD CT 06902 COMMUNICATIONS & INTERNET 430296 MILLER LAW OFFICE PC 12441 VENTURA BOULEVARD STUDIO CITY CA 91604 LEGAL SERVICES 359071 PAYCOM PAYROLL 7501 W MEMORIAL RD OKLAHOMA CITY OK 73142 PAYROLL SOFTWARE 214879 JUDITH A LYNES NEED NEED CA 91941 PUBLIC RELATIONS 143977 5 309298 12979 322277 CONTRACTED SERVICES 611710 70922546 70922546 70922546 920401 920401 0 0 721415 721415 721415 721415 454340 454340 0 0 0 0 0 72886639 70922546 1641816 0 0 0 0 1730187 1730187 0 34640998 32189699 2451299 0 7057496 6246117 811379 2782396 2462512 319884 0 1354981 1354981 394906 394906 577923 577923 0 0 4954957 4193186 761771 1714850 1368326 346524 0 0 0 495464 495464 0 0 2443314 1553022 890292 146427 146427 0 4055087 4055087 381249 381249 Supplies, Software & Equipment 2710981 2413309 297672 Communications 1152491 1152491 Dues and Memberships 315752 167998 147754 Donations 140890 140890 89077 89077 67139426 58606509 8532917 0 12618538 23820567 0 0 13895379 5262536 0 0 8468744 9455711 0 1169419 1060236 9192619 5646192 1693717 3546427 0 0 0 13771396 17311742 2112914 3868429 53730107 64325648 8576463 8633642 644757 1802649 13938093 17571350 23159313 28007641 X 30547403 36121233 23391 196774 30570794 36318007 53730107 64325648 5747213 X false true X true false X X 17 ALTA VISTA PUBLIC CHARTER INC 270951554 2 true 0 0 ANTELOPE VALLEY LEARNING ACADEMY 205291618 2 true 0 0 CRESCENT VIEW SOUTH INC 770643134 2 true 0 0 CRESCENT VIEW WEST PUBLIC CHARTER 680610130 2 true 0 0 DESERT SANDS PUBLIC CHARTER INC 481272886 2 true 0 0 DIEGO PLUS EDUCATION CORPORATION 264557999 2 true 0 0 ELEV8 EDUCATION 833307425 2 true 0 0 FLEX HIGH SCHOOL INC 473226519 2 true 0 0 FLEX HIGH SCHOOL OF CLEVELAND INC 843909743 2 true 0 0 LEARN4LIFE - SOUTH CAROLINA 844375813 2 true 0 0 MISSION VIEW PUBLIC CHARTER INC 651298961 2 true 0 0 RIDGELINE EDUCATION CORPORATION 863383950 2 true 0 0 SIERRA EDUCATIONAL ADVANCEMENT CORP 473368777 2 true 0 0 STANZA EDUCATION CORPORATION 852433903 2 true 0 0 TEXAS FIRST EDUCATION 832303606 2 true 0 0 VISTA REAL PUBLIC CHARTER INC 342050844 2 true 0 0 WESTERN EDUCATIONAL CORPORATION 811960983 2 true 0 0 17 0 true false false false false false false false false false false false false false false true false true X true true Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs. LIFELONG LEARNING ADMINISTRATION CORPORATION (LLAC) (1) REVIEWS THE MINUTES OF EACH OF THE SUPPORTED ORGANIZATIONS' BOARD MEETINGS; AND (2) ROUTINELY MEETS WITH THE PRICIPAL OFFICERS OF EACH OF THE SUPPORTED ORGANIZATIONS. SUCH MEETINGS ARE HELD TO DISCUSS AND ASSESS VARIOUS SERVICES LLAC PROVIDES TO ITS SUPPORTED ORGANIZATIONS AND DETERMINE HOW LLAC CAN BEST ASSIST EACH OF ITS SUPPORTED ORGANIZATIONS IN THE FUTURE. LLAC DOCUMENTS THE RECOMMENDATIONS FROM ITS SUPPORTED ORGANIZATIONS. CURRENTLY, LLAC AND ITS SUPPORTED ORGANIZATIONS JOINTLY ENGAGE IN ADVOCACY, DEVELOP COMMUNICATIONS AND MARKETING PLANS FOR THE SUPPORTED ORGANIZATIONS, AND ASSESS THE SUPPORTED ORGANIZATIONS' EDUCATIONAL NEEDS, FINANCIAL MANAGEMENT NEEDS, HUMAN RESOURCES NEEDS, OPERATIONAL NEEDS, AND COMPLIANCE NEEDS. LLAC PROVIDES SERVICES TO ITS SUPPORTED ORGANIZATIONS IN ALL OF THESE AREAS. Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played LLAC'S SUPPORTED ORGANIZATIONS HAVE A SIGNIFICANT VOICE IN HOW LLAC INVESTS, MANAGES, AND USES ITS ASSETS. THESE SUBJECTS ARE WELCOMED AND REGULARLY DISCUSSED AT MEETINGS WITH THE PRINCIPAL OFFICERS OF EACH OF THE SUPPORTED ORGANIZATIONS. THE PRINCIPAL DISCUSSIONS AT THESE MEETINGS REGARD TEH SUPPORTED ORGANIZATIONS' NEEDS RELATED TO THEIR EDUCATIONAL PROGRAMS, FINANCIAL MANAGEMENT, HUMAN RESOURCES, COMPLIANCE, COMMUNICATIONS, AND ADVOCACY. THE SUPPORTED ORGANIZATIONS ALL BENEFIT FROM THE COORDINATED ACTIONS MADE POSSIBLE BY LLAC'S CENTRALIZED SUPPORT. LLAC STAYS INFORMED OF EDUCATIONAL, LEGAL, AND POLICY DEVELOPMENTS THAT WOULD AFFECT ALL OF TEH SUPPORTED ORGANIZATIONS, SHARES INFORMATION WITH ITS SUPPORTED ORGANIZATIONS, AND HELPS WITH COORDINATED RESPONSES. THE OFFICERS OF TEH SUPPORTED ORGANIZATIONS ENSURE THAT THE NEEDS OF THEIR RESPECTIVE SUPPORTED ORGANIZATIONS ARE KNOWN TO LLAC TO ALLOW FOR TEH IDENTIFICATION OF, AND STRATEGIC RESPONSES TO OPPORTINITIES AND THREATS TO THEIR EDUCATIONAL MISSIONS AND OPERATIONS. 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 577923 577923 false false 1700000 141667 1558333 3378647 1571709 1806938 853728 843222 10506 3260244 3089594 170650 3546427 LEASES RECEIVABLE 3868429 3868429 LEASES PAYABLE 17571350 17571350 X 72886639 72886639 72886639 67139426 67139426 67139426 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 239500 39884 13338 30000 36245 358967 CHRISTOPHER HODGE CHIEF ACADEMIC & PRODUCTION OFFICER 216302 35300 498 30000 36245 318345 CLAUDIO WOHL SENIOR VP FINANCE 190994 31040 12498 18612 36245 289389 DARREN BOWER FORMER DIRECTOR 3000 3000 GUITA SHARIFI CFO 219872 36584 13818 30000 21046 321320 MICHAEL VANKIRK VP BUSINESS 156831 29540 12498 30000 14322 243191 MICHELLE LOPEZ VP LEGAL COUNSEL 175606 29840 12810 22500 8386 249142 PATRICK D HILL VP OPPORTUNITY 157374 29540 12498 30000 36245 265657 PETER FARAGIA CEO 288442 95825 498 30000 11692 426457 ROBERT MORALES CEAO 234944 36884 13962 22500 8386 316676 SKIP HANSEN PRESIDENT 283875 92315 618 25313 36245 438366 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 false false false false false false false true false false false false false false false ALTA VISTA PUBLIC CHARTER INC l 4711106 ACCRUAL BASIS ANTELOPE VALLEY LEARNING ACADEMY INC l 14050312 ACCRUAL BASIS CRESCENT VIEW SOUTH INC l 8001278 ACCRUAL BASIS CRESCENT VIEW WEST PUBLIC CHARTER INC l 5480422 ACCRUAL BASIS DESERT SANDS PUBLIC CHARTER INC l 6903184 ACCRUAL BASIS DIEGO PLUS EDUCATION CORPORATION d 1200000 ACCRUAL BASIS DIEGO PLUS EDUCATION CORPORATION l 1556391 ACCRUAL BASIS ELEV8 EDUCATION d 725000 ACCRUAL BASIS FLEX HIGH SCHOOL INC l 943373 ACCRUAL BASIS FLEX HIGH SCHOOL OF CLEVELAND INC d 516968 ACCRUAL BASIS FLEX HIGH SCHOOL OF CLEVELAND INC l 269504 ACCRUAL BASIS LEARN4LIFE - SOUTH CAROLINA d 1213743 ACCRUAL BASIS LEARN4LIFE - SOUTH CAROLINA l 330321 ACCRUAL BASIS MISSION VIEW PUBLIC CHARTER INC l 955947 ACCRUAL BASIS SIERRA EDUCATIONAL ADVANCEMENT CORP d 400000 ACCRUAL BASIS SIERRA EDUCATIONAL ADVANCEMENT CORP l 1537620 ACCRUAL BASIS STANZA EDUCATION CORPORATION d 2125000 ACCRUAL BASIS TEXAS FIRST EDUCATION l 207082 ACCRUAL BASIS VISTA REAL PUBLIC CHARTER INC l 5707554 ACCRUAL BASIS WESTERN EDUCATIONAL CORPORATION l 14252163 ACCRUAL BASIS