2021-05-17T10:58:17-05:00 2020-06-30 453941203 DELUZIO AND COMPANY LLP 351 HARVEY AVENUE SUITE A GREENSBURG PA 156011911 990 2019-07-01 260125828 LINCOLN LEARNING SOLUTIONS INC LINC 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 CRAIG MCMILLEN CHIEF FINANCIAL OFFICER 7247647200 2021-05-17 1 LISA M ALTSCHAFFL CPA P01745178 7248388322 2019 2022-09-23 18:48:47Z ROBERT CLEMENTS 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 44735873 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 4 379 0 -14862 87098 0 0 8785931 8768025 770553 565756 16865591 14788471 26422075 24122252 3145153 3018735 0 0 22892106 23008438 0 0 0 7070076 5840976 33107335 31868149 -6685260 -7745897 80171460 70095014 4699901 1945053 75471559 68149961 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 26322509 3018735 23571358 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. 26322509 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 74 0 1 379 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 BOARD MEMBER/PRESIDENT 40.00 X X 289702 0 30944 ROBERT L DUSCH JR SECRETARY 5.00 X 30304 0 0 BRUCE BOLIVER TREASURER 5.00 X 29643 0 0 CONNIE HOWARD BOARD MEMBER 5.00 X 32485 0 0 GERALD GUMPF BOARD MEMBER 5.00 X 30304 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER (TERM 8/21/19) 40.00 X 183413 0 18694 CRAIG MCMILLEN CHIEF FINANCIAL OFFICER 40.00 X 147568 0 6545 JOHN G THEIS CHIEF ACADEMIC OFFICER (TERM 10/31/19) 40.00 X 160374 0 16089 DARYL CARE CHIEF TECHNOLOGY OFFICER 40.00 X 193840 0 29180 GEORGE PACINDA VP OF PHILANTHROPY 40.00 X 126721 0 25824 MIMI WILSON HUMAN RESOURCES 40.00 X 126321 0 11961 JOSEPH DEPLATO DIRECTOR OF INFORMATION & 40.00 X 127947 0 20767 LINETTE E VOYTOVICH EXECUTIVE/OPS TEAM 40.00 X 123471 0 7219 DAVID WHITEHEAD IT EXECUTIVE 40.00 X 121684 0 23128 1723777 0 190351 16 0 1 0 SLA PROFESSIONALS LLC 2266 W NEW ORLEANS STREET BROKEN ARROW OK 74014 TECHNOLOGY CONSULTING 928488 SAVVAS LEARNING COMPANY LLC 15 E MIDLAND AVENUE SUITE 502 PARAMUS NJ 07652 CIRRICULUM BOOK WHOLESALER 701881 GRANDVIEW PREPARATORY SCHOOL 336 SPANISH RIVER BLVD BOCA RATON FL 33431 EDUCATION SERVICES 680000 LANDMARK MEDIA ENTERPRISES LLC PO BOX 645209 PITTSBURGH PA 15264 OPERATING SYSTEM BACKUPS FOR DATA PROTEC 478222 PROCESS REPRODUCTIONS INC 939 W NORTH AVENUE PITTSBURGH PA 15233 PRINTING SERVICES 344503 14 X MANAGEMENT SERVICES 541610 8768025 8768025 8768025 654991 654991 47460 76578 -29118 -29118 -29118 2797778 2887013 -89235 -89235 -89235 32410956 17650030 14760926 14760926 MISCELLANEOUS REVENUE 541610 42407 42407 WELLNESS CENTER 713940 14256 14256 56663 24122252 23571358 -14862 565756 3018735 3018735 1792838 896419 896419 15476725 13643262 1833463 577801 510144 67657 3667324 3234545 432779 1493750 1276277 217473 373281 373281 115762 115762 66144 66144 1259849 947978 311871 227172 69357 157815 381814 307226 74588 1683611 1362291 321320 964813 742048 222765 177230 109638 67592 40527 14758 25769 47850 47850 200493 200493 262898 185381 77517 UNRELATED BUSINESS INCO 33025 33025 MISCELLANEOUS EXPENSES 6507 4450 2057 31868149 26322509 5545640 0 1922282 2953690 19751468 16785188 455676 220942 6040439 6040477 8595556 5398635 2056970 1612524 7039705 3410130 3804950 3629575 10939117 11466002 12866708 12866708 13680249 8797826 58045 323447 80171460 70095014 3677775 974158 645733 629896 13500 39200 362893 301799 4699901 1945053 X 75471559 68149961 75471559 68149961 80171460 70095014 -7745897 424299 0 X X 0 1 X 1 0 X 53169348 52651149 45250222 44165182 41221388 236457289 53169348 52651149 45250222 44165182 41221388 236457289 0 0 0 236457289 168803 343236 450735 604918 565756 2133448 98804 461092 71933 232054 61716 925599 267607 804328 522668 836972 627472 3059047 53436955 53455477 45772890 45002154 41848860 239516336 0.98720 0.98880 0.01280 0.01120 X 115762 115762 26382409 26498171 1000000 250000 0 0 1000000 977258 1000000 1000000 3977258 5965887 110926 111474 116356 115762 454518 250000 244315 250000 250000 994315 1491473 PART I-A, LINE 1: LINCOLN LEARNING SOLUTIONS PAID $115,762 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 1219093 2965776 153111 113105 40006 1639072 1310132 328940 774174 767800 6374 3629575 12866708 C 12866708 X PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2018, 2017 AND 2016 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, 2020, 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, 2020. 0 BOROUGH OF MIDLAND 936 MIDLAND AVENUE MIDLAND PA 15059 150543962 GOVERNMENT 43000 SUPPORT OPERATIONS COMMUNITY COLLEGE OF BEAVER COUNTY ONE CAMPUS DRIVE MONACA PA 15061 251180375 GOVERNMENT 11637 SUPPORT OPERATIONS FOUNDATION FOR FREE ENTERPRISE EDUCATION 3076 W 12TH STREET ERIE PA 16505 251394365 501(C)(3) 5000 SUPPORT OPERATIONS GREATER MIDLAND SCHOLARSHIP FOUNDATION 1061 VIRGINIA AVENUE MIDLAND PA 15059 820845382 501(C)(3) 11789 SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CENTER 1 LINCOLN PARK MIDLAND PA 15059 043703131 501(C)(3) 16129 905616 FMV MANAGEMENT SERVICES SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CHARTER SCHOOL ONE LINCOLN PARK MIDLAND PA 15059 203428111 501(C)(3) 1639584 SUPPORT OPERATIONS UNITED WAY OF BEAVER COUNTY 3582 BROADHEAD ROAD MONACA PA 15061 251086798 501(C)(3) 51191 SUPPORT OPERATIONS MIDLAND BOROUGH SCHOOL DISTRICT 173 SEVENTH STREET MIDLAND PA 15059 256002158 GOVERNMENT 273551 FMV MANAGEMENT SERVICES SUPPORT OPERATIONS CORNERSTONE OF BEAVER COUNTY 600 6TH STREET BEAVER FALLS PA 15010 812519152 501(C)(3) 34492 SUPPORT OPERATIONS MARS HOME FOR YOUTH 521 ROUTE 228 MARS PA 16046 251793270 501(C)(3) 16093 SUPPORT OPERATIONS FAMILY LIFE CENTER PO BOX 96 ALIQUIPA PA 15001 251695182 501(C)(3) 6824 SUPPORT OPERATIONS 11 X X 1 0 0 0 0 0 0 0 0 ROBERT C CLEMENTS BOARD MEMBER/PRESIDENT 289702 0 0 0 0 0 13900 0 17044 0 320646 0 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER (TERM 8/21/1 133909 0 0 0 49504 0 6725 0 11969 0 202107 0 0 0 CRAIG MCMILLEN CHIEF FINANCIAL OFFICER 147568 0 0 0 0 0 6545 0 0 0 154113 0 0 0 JOHN G THEIS CHIEF ACADEMIC OFFICER (TERM 10/31/1 160374 0 0 0 0 0 0 0 16089 0 176463 0 0 0 DARYL CARE CHIEF TECHNOLOGY OFFICER 193840 0 0 0 0 0 9692 0 19488 0 223020 0 0 0 GEORGE PACINDA VP OF PHILANTHROPY 126721 0 0 0 0 0 6336 0 19488 0 152545 0 0 0 PART I, LINE 4A JAMES LIVINGSTONE RECEIVED A $49,504 SEVERANCE PAYMENT DURING THE 2019 CALENDAR YEAR. CASEY CLEMENTS CASEY CLEMENTS IS THE SON OF ROBERT CLEMENTS, BOARD MEMBER/PRESIDENT 35067 COMPENSATION 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 -111675 8958180 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 82842 INTEREST - ST FEDERAL RATES EVAN-MOOR CORPORATION - 94-2683644 A 5256 INTEREST - ST FEDERAL RATES NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 D 5740439 DEMAND NOTE AGREEMENT EVAN-MOOR CORPORATION - 94-2683644 D 300000 DEMAND NOTE AGREEMENT NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 K 79142 LEASE AGREEMENT NATIONAL NETWORK OF DIGITAL SCHOOLS CORP - 27-0212901 Q 645050 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.