2022-05-16T14:05:23-05:00 2021-06-30 453941203 DELUZIO AND COMPANY LLP 351 HARVEY AVENUE SUITE A GREENSBURG PA 156011911 990 2020-07-01 260125828 LINCOLN LEARNING SOLUTIONS INC LINC 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 CRAIG MCMILLEN CHIEF FINANCIAL OFFICER 7247647200 2022-05-16 1 CRAIG MCMILLEN 999009999 LISA M ALTSCHAFFL CPA P01745178 7248388322 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ROBERT CLEMENTS 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 50945549 0 X WWW.LINCOLNLEARNINGSOLUTIONS.ORG X 2005 PA TO EMPOWER LEARNING COMMUNITIES BY PROVIDING THEM WITH PRODUCTS, STRATEGIES AND SERVICES ALIGNED WITH PROVEN EDUCATIONAL PRACTICES. 5 4 361 0 -17196 11523 0 0 8768025 9441315 565756 1199464 14788471 14912949 24122252 25553728 3018735 193213 0 0 23008438 17216030 0 0 0 5840976 5737367 31868149 23146610 -7745897 2407118 70095014 75574659 1945053 2987552 68149961 72587107 THE MISSION OF LINCOLN LEARNING SOLUTIONS IS TO EMPOWER LEARNING COMMUNITIES BY PROVIDING THEM WITH PRODUCTS, STRATEGIES AND SERVICES ALIGNED WITH PROVEN EDUCATIONAL PRACTICES. 0 0 17769050 193213 24371460 LLS PROVIDES ITS EDUCATIONAL CURRICULUM AND MANAGEMENT SERVICES TO ADVANCE EDUCATION OPPORTUNITIES FOR ALL AND TO PROVIDE SUPPORT TO THE COMMUNITIES IN WHICH THE MANAGED SCHOOLS ARE LOCATED. ULTIMATELY, THROUGH GRANTS AND DISTRIBUTIONS TO THESE LOCAL COMMUNITIES, LLS WILL HELP CREATE BETTER COMMUNITIES FOR THE LOCAL STUDENTS FOR WHICH IT IS PROVIDING EDUCATIONAL INSTRUCTION. 17769050 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 47 0 1 361 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ACCOUNTANT 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 ROBERT C CLEMENTS CHAIRMAN/PRESIDENT/CEO 40.00 X X 328902 0 31016 ROBERT L DUSCH JR SECRETARY 5.00 X X 30292 0 0 BRUCE BOLIVER TREASURER 5.00 X X 31957 0 0 CONNIE HOWARD DIRECTOR 5.00 X 32433 0 0 GERALD GUMPF DIRECTOR 5.00 X 30292 0 0 CRAIG MCMILLEN CHIEF FINANCIAL OFFICER 40.00 X 224853 0 10373 RACHEL BOOK CHIEF SALES AND MARKETING OFFICER 40.00 X 155623 0 25789 DARYL CARE CHIEF TECHNOLOGY OFFICER 40.00 X 224853 0 30315 CHARLES THAYER VP OF ACADEMIC AFFAIRS 40.00 X 135016 0 25454 DERINDA RIVETTI HUMAN RESOURCES 40.00 X 129208 0 13364 DAVID WHITEHEAD IT EXECUTIVE 40.00 X 139203 0 23648 JAMES JOPLIN DIRECTOR OF ENTERPRISE ARCHITECTURE 40.00 X 133246 0 12852 LINETTE VOYTOVICH EXECUTIVE/OPS TEAM 40.00 X 129514 0 1557 1725392 0 174368 17 0 1 0 SLA PROFESSIONALS LLC 2266 W NEW ORLEANS STREET BROKEN ARROW OK 74014 TECHNOLOGY CONSULTING 880160 BOOKPAL LLC 18101 VON KARMAN AVENUE SUITE 120 IRVINE CA 92612 CIRRICULUM BOOK WHOLESALER 739890 LANDMARK MEDIA ENTERPRISES LLC PO BOX 645209 PITTSBURGH PA 15264 OPERATING SYSTEM BACKUPS FOR DATA PROTEC 354700 MCMILLEN URICK TOCCI AND JONES 2131 BRODHEAD ROAD ALIQUIPPA PA 15001 LEGAL SERVICES 318308 EDUSTAFF LLC 120 BROCKTON DR SE SUITE 200 GRAND RAPIDS MI 49512 SUBSTITUTE TEACHER STAFFING 225304 5 X MANAGEMENT SERVICES 541610 9441315 9441315 9441315 332143 332143 47460 64656 -17196 -17196 -17196 4297599 3430278 867321 867321 867321 36826788 21896887 14929901 14929901 MISCELLANEOUS REVENUE 541610 244 244 244 25553728 24371460 -17196 1199464 193213 193213 1532412 766206 766206 11973377 10133572 1839805 486553 417537 69016 2149260 1869492 279768 1074428 881161 193267 323982 323982 1733 1733 77964 77964 1564412 1014802 549610 166678 48858 117820 226823 174455 52368 1748051 1446970 301081 845889 634417 211472 53092 29817 23275 10671 3732 6939 17572 17572 184792 184792 204907 149619 55288 BAD DEBT EXENSE 301881 301881 MISCELLANEOUS EXPENSES 6629 5199 1430 UNRELATED BUSINESS INCO 2291 2291 23146610 17769050 5377560 0 2953690 7594385 16785188 18498667 220942 1133916 6040477 5740439 5398635 5111312 1612524 2566337 6927326 3461417 3629575 3465909 11466002 14668136 12866708 12866708 8797826 3915405 323447 13445 70095014 75574659 974158 1789732 629896 938759 39200 0 301799 259061 1945053 2987552 X 68149961 72587107 68149961 72587107 70095014 75574659 2407118 2174028 -144000 0 X X 0 1 X 1 0 X 52651149 45250222 44165182 41221388 46268347 229556288 52651149 45250222 44165182 41221388 46268347 229556288 0 0 0 229556288 343236 450735 604918 565756 1199464 3164109 461092 71933 232054 61716 47460 874255 804328 522668 836972 627472 1246924 4038364 53455477 45772890 45002154 41848860 47515271 233594652 0.98270 0.98720 0.01730 0.01280 X 1733 1733 17769050 17770783 1000000 250000 0 0 977258 1000000 1000000 1000000 3977258 5965887 111474 116356 115762 1733 345325 244315 250000 250000 250000 994315 1491473 PART I-A, LINE 1: LINCOLN LEARNING SOLUTIONS PAID $1,733 TO ORGANIZATIONS WHO SPECIALIZE IN GOVERMENT AFFAIRS REPRESENTATION. THE LOBBYING ORGANIZATIONS SPENT TIME WITH STATE LEGISLATURES INFORMING THEM ABOUT LINCOLN LEARNING SOLUTIONS, TO INFLUENCE THE LEGISLATURES TO GIVE FUNDING AND GRANTS TO DIGITAL SCHOOLS. THE LOBBYING ORGANIZATIONS ALSO CONTACTED OTHER STATE LEGISLATURES TO INFORM THEM OF THE SERVICES LINCOLN LEARNING SOLUTIONS CAN PROVIDE TO THEIR STATE'S DIGITAL SCHOOLS. THE ORGANIZATION'S STAFF DID NOT ENGAGE IN ANY LOBBYING ACTIVITIES, EXCEPT FOR AN OCCASIONAL PHONE CALL TO THE LOBBYING ORGANIZATIONS. 288479 288479 4184869 1323557 2861312 153111 123312 29799 1526693 1240374 286319 774174 774174 0 3465909 12866708 C 12866708 X PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2019, 2018 AND 2017 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND THE PENNSYLVANIA DEPARTMENT OF REVENUE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS IT BEEN CONTACTED BY THE IRS OR THE PENNSYLVANIA DEPARTMENT OF REVENUE THAT IT IS SUBJECT TO EXAMINATION. AS OF JUNE 30, 2021, NO INTEREST OR PENALTIES HAVE BEEN RECORDED. IF INTEREST AND PENALTIES WERE RECORDED, THEY WOULD BE INCLUDED IN INCOME TAX EXPENSE. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS AND ELECTIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN AND ELECTIONS MADE WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN INCOME TAX POSITIONS OR ELECTIONS HAS BEEN RECORDED AS OF JUNE 30, 2021. 0 FOUNDATION FOR FREE ENTERPRISE EDUCATION 3076 W 12TH STREET ERIE PA 16505 251394365 501(C)(3) 5000 SUPPORT OPERATIONS UNITED WAY OF BEAVER COUNTY 3582 BROADHEAD ROAD MONACA PA 15061 251086798 501(C)(3) 50000 SUPPORT OPERATIONS MIDLAND BOROUGH SCHOOL DISTRICT 173 SEVENTH STREET MIDLAND PA 15059 256002158 GOVERNMENT 0 45592 FMV MANAGEMENT SERVICES SUPPORT OPERATIONS MARS HOME FOR YOUTH 521 ROUTE 228 MARS PA 16046 251793270 501(C)(3) 18226 SUPPORT OPERATIONS BEAVER COUNTY EDUCATIONAL TRUST PO BOX 216 BEAVER PA 15009 251381854 501(C)(3) 45000 SUPPORT OPERATIONS MIDLAND WOMEN'S CIVIC CLUB 15000 SUPPORT OPERATIONS 5 1 X X 0 0 0 0 0 0 0 0 0 ROBERT C CLEMENTS CHAIRMAN/PRESIDENT/CEO 328902 0 0 0 0 0 14247 0 16769 0 359918 0 0 0 DARYL CARE CHIEF TECHNOLOGY OFFICER 224853 0 0 0 0 0 11240 0 19075 0 255168 0 0 0 CRAIG MCMILLEN CHIEF FINANCIAL OFFICER 224853 0 0 0 0 0 10373 0 0 0 235226 0 0 0 RACHEL BOOK CHIEF SALES AND MARKETING OFFICER 155623 0 0 0 0 0 7778 0 18011 0 181412 0 0 0 DAVID WHITEHEAD IT EXECUTIVE 139203 0 0 0 0 0 6957 0 16691 0 162851 0 0 0 CHARLES THAYER VP OF ACADEMIC AFFAIRS 135016 0 0 0 0 0 6478 0 18976 0 160470 0 0 0 CASEY CLEMENTS CASEY CLEMENTS IS THE SON OF ROBERT CLEMENTS, BOARD MEMBER/PRESIDENT 47400 COMPENSATION 0 MCMILLEN URICK TOCCI & JONES CRAIG MCMILLEN, CFO IS CLOSELY RELATED TO MULITPLE ATTORNEYS OF FIRM 318308 LEGAL SERVICES 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THEY ALSO REVIEW AND COMPLETE A 990 DISCLOSURE QUESTIONNAIRE REGARDING RELATED ORGANIZATIONS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UTILIZES THE GUIDESTAR COMPENSATION REPORT TO GAUGE REASONABLENESS OF PAY FOR THE EXECUTIVE TEAM. ANY PAY INCREASES ARE REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR A NOMINAL COPYING FEE. THE FINANCIAL STATEMENTS FOR THE ORGANIZATION ARE PART OF CONSOLIDATED FINANCIAL STATEMENTS THAT INCLUDE A FOR-PROFIT ENTITY; THEREFORE, THE FINANCIAL STATEMENTS ARE NOT OFFERED TO THE PUBLIC. FORM 990, PART VIII, LINE 10: THE AMOUNTS REPORTED ON LINE 10 REFLECT REVENUE AND EXPENSE DERIVED FROM THE SALE OF EDUCATIONAL CURRICULUM MATERIALS NEEDED TO FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NATIONAL NETWORK OF DIGITAL SCHOOLS CORP 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 270212901 PROPERTY MANAGEMENT PA LINCOLN LEARNING SOLUTIONS INC C 1.00000 1 EVAN-MOOR CORPORATION 18 LOWER RAGSDALE DRIVE MONTEREY CA 93940 942683644 PUBLISHER OF EDUCATION MATERIALS CA NATIONAL NETWORK OF DIGITAL SCHOOLS CORP C 1.00000 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 A 8289 INTEREST - ST FEDERAL RATES EVAN-MOOR CORPORATION - 94-2683644 A 4234 INTEREST - ST FEDERAL RATES NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 D 5740439 DEMAND NOTE AGREEMENT NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 K 79142 LEASE AGREEMENT NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 Q 593063 REIMBURSEMENT OF EXPENSES PART IV, LINE F AND G EVAN-MOOR CORPORATION IS A WHOLLY OWNED SUBSIDIARY OF NATIONAL NETWORK OF DIGITAL SCHOOLS CORPORATION AND REPORTS ALL INCOME, EXPENSES AND ASSETS ON THE FEDERAL RETURN OF NATIONAL NETWORK OF DIGITAL SCHOOLS CORPORATION.