2023-05-13T13:47:38-07:00 2022-06-30 522354566 Wilkinson Hadley King & Co LLP 218 W Douglas Ave El Cajon CA 92020 990 2021-07-01 475307489 LIFELONG LEARNING ADMINISTRATION CORPORATION LIFE 6612721225 177 HOLSTON DR LANCASTER CA 93535 GUITA SHARIFFI CFO 2023-05-13 true GUITA SHARIFFI 999009999 Aubrey W Mann P00691156 6194476700 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z PETER FARAGIA 177 HOLSTON DR LANCASTER CA 93535 55092930 false X www.llac.org X 2015 CA LIFELONG LEARNING ADMINISTRATION CORPORATION'S (LLAC) MISSION IS TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES 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 5192099 962706 48582364 53839386 185303 290838 0 53959766 55092930 0 0 33913814 36130536 0 0 14966584 17189911 48880398 53320447 5079368 1772483 25266460 27463847 6878806 7303710 18387654 20160137 LLAC'S MISSION IS TO PERFORM THE FUNCTION OF OR TO CARRYOUT 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 INCREASE THE OPERATIONAL AND ECONOMIC EFFICIENCIES OF OUR SUPPORTED ORGANIZATIONS THROUGH CONTRACTED SERVICES, INCLUDING, BUT NOT LIMITED TO: PROVIDING GENERAL OPERATIONAL MANAGEMENT, FILES AND RECORDS ADMINISTRATION, PUBLIC RELATIONS OVERSIGHT, FINANCIAL SERVICES INCLUDING ACCOUNTING, BOOKKEEPING, PAYROLL, AND PROCUREMENT FUNCTIONS, STRATEGIC PLANNING AND IMPLEMENTATION, RECOMMENDING POLICIES, RULES, REGULATIONS AND PROCEDURES, CORPORATE GOVERNANCE ADMINISTRATION, HUMAN CAPITAL MANAGEMENT E.G. EMPLOYING PRINCIPALS, ADMINISTRATIVE STAFF, AN false false 45408910 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. 45408910 true true false true false false false false false false true false false false false 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 124 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 CAPRICE YOUNG NATIONAL SUPERINTENDENT 40.00 0.00 528462 0 21510 SKIP HANSEN President 40.00 0.00 X 355785 0 53341 PETER FARAGIA CEO 40.00 0.00 X 377795 0 28340 CHAD GRAY COO 40.00 0.00 324035 0 45847 GUITA SHARIFI CFO 40.00 0.00 X 309481 0 39039 CHRISTOPHER HODGE CHIEF ACADEMIC & PRODUCTION OFFICER 40.00 0.00 297363 0 46171 CLAUDIO WOHL SENIOR VP FINANCE 40.00 0.00 229350 0 50106 MICHAEL VANKIRK VP BUSINESS 40.00 0.00 235133 0 42424 MICHELLE LOPEZ VP LEGAL COUNSEL 40.00 0.00 240539 0 36488 ROBERT MORALES CEAO 40.00 0.00 247827 0 25497 CHERYL SHANNON VP EXPANSION 40.00 0.00 243526 0 27127 ETHAN JOHNSON Director 1.00 0.00 X 6500 0 0 RAWLEIGH SMITH Director 1.00 0.00 X 6500 0 0 DARREN BOWER Director 1.00 0.00 X 5500 0 0 3407796 415890 82 true true false LAW OFFICES OF BILL J THOMPSON 28212 KELLY JOHNSON PKWY STE 195 VALENCIA CA 91355 LEGAL SERVICES 589308 DATA DESIGN SOLUTIONS 395 DEL MONTE ROSETE 231 MONTEREY CA 93940 DATA INTEGRATION 438680 TIME WARNER CABLE 10 COLUMBUS CIR NEW YORK NY 10019 INTERNET 248491 INTERNATIONAL EDUCATION ADVANTAGE LLC 10 FEDERAL ST SUITE 2-10 SALEM MA 01970 MARKETING RESEARCH 214204 APLUS 18820 LODESTONE COURT PENN VALLEY CA 95946 SOFTWARE 205900 10 181617 781089 962706 CONTRACTED SERVICES 611710 53839386 53839386 53839386 290838 290838 0 0 0 0 0 0 0 0 55092930 53839386 290838 0 0 0 0 831524 831524 0 27831688 23704012 4127676 0 5532212 4616893 915319 1935112 1555733 379379 0 1051140 645264 405876 305606 305356 250 475194 475194 0 0 4348374 3840558 507816 679891 246904 432987 0 0 0 4508462 4470040 38422 1148990 937317 211673 0 0 11577 11577 0 422391 422391 334050 324259 9791 Books, Supplies, and Equipment 2314942 2270072 44870 Internet and Telephone 1130097 1129330 767 Dues and Memberships 247367 243851 3516 Postage and Shipping 112902 111803 1099 98928 98356 572 53320447 45408910 7911537 0 17585676 11684934 0 0 1754462 5314019 0 0 4825000 8358744 0 209533 581893 5940623 4416366 891789 1524257 0 0 0 0 0 25266460 27463847 6878806 6644408 659302 6878806 7303710 X 18387654 20035508 124629 18387654 20160137 25266460 27463847 1772483 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 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 CARRY OUT 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 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 475194 475194 false false 1665039 667291 997748 853728 659481 194247 3421856 3089594 332262 1524257 X 55092930 55092930 55092930 53320447 53320447 53320447 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 CAPRICE YOUNG NATIONAL SUPERINTENDENT 485272 32390 10800 21510 549972 CHAD GRAY COO 290351 32184 1500 19500 26347 369882 CHERYL SHANNON VP EXPANSION 208404 23962 11160 19500 7627 270653 CHRISTOPHER HODGE CHIEF ACADEMIC & PRODUCTION OFFICER 264576 30927 1860 19500 26671 343534 CLAUDIO WOHL SENIOR VP FINANCE 190113 28077 11160 26000 24106 279456 GUITA SHARIFI CFO 267083 30038 12360 22900 16139 348520 MICHAEL VANKIRK VP BUSINESS 195555 28418 11160 19500 22924 277557 MICHELLE LOPEZ VP LEGAL COUNSEL 205021 23998 11520 19500 16988 277027 PETER FARAGIA CEO 337269 38666 1860 19500 8840 406135 ROBERT MORALES CEAO 213336 23691 10800 19500 5997 273324 SKIP HANSEN President 311702 42223 1860 26000 27341 409126 Form 990, Part VI, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available 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 d 450000 LOAN AMOUNT ALTA VISTA PUBLIC CHARTER INC l 2674940 INVOICES ANTELOPE VALLEY LEARNING ACADEMY INC l 12504455 INVOICES CRESCENT VIEW SOUTH INC l 5807076 INVOICES CRESCENT VIEW WEST PUBLIC CHARTER INC l 4056045 INVOICES DESERT SANDS PUBLIC CHARTER INC l 5657397 INVOICES DIEGO PLUS EDUCATION CORPORATION d 100000 LOAN AMOUNT DIEGO PLUS EDUCATION CORPORATION l 1837072 INVOICES FLEX HIGH SCHOOL INC l 493054 INVOICES FLEX HIGH SCHOOL OF CLEVELAND INC d 315000 LOAN AMOUNT FLEX HIGH SCHOOL OF CLEVELAND INC l 114598 INVOICES LEARN4LIFE - SOUTH CAROLINA d 1213744 LOAN AMOUNT LEARN4LIFE - SOUTH CAROLINA l 136324 INVOICES MISSION VIEW PUBLIC CHARTER INC l 640587 INVOICES SIERRA EDUCATIONAL ADVANCEMENT CORP d 650000 LOAN AMOUNT SIERRA EDUCATIONAL ADVANCEMENT CORP l 1818138 INVOICES STANZA EDUCATION CORPORATION d 950000 LOAN AMOUNT STANZA EDUCATION CORPORATION l 69907 INVOICES TEXAS FIRST EDUCATION l 90250 INVOICES VISTA REAL PUBLIC CHARTER INC l 5416315 INVOICES WESTERN EDUCATIONAL CORPORATION d 300000 LOAN AMOUNT WESTERN EDUCATIONAL CORPORATION l 10871992 INVOICES