2020-01-16T14:33:34-06:00 2019-06-30 453941203 DELUZIO AND COMPANY LLP 351 HARVEY AVENUE SUITE A GREENSBURG PA 156011911 990 2018-07-01 260125828 LINCOLN LEARNING SOLUTIONS INC LINC 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 ROBERT CLEMENTS PRESIDENT 7247647200 2020-01-09 1 LISA M ALTSCHAFFL CPA P01745178 7248388322 50.77.100.237 2020-01-09 13:17:42 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 07473A62106AF9DA17CD1A5C5AF9089D46A49D18 2018 2020-09-22 18:59:49Z ROBERT CLEMENTS 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 47559261 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 4 430 0 149800 163262 0 0 8887817 8785931 480091 770553 17307034 16865591 26674942 26422075 2478311 3145153 0 0 15124429 22892106 0 0 0 5964860 7070076 23567600 33107335 3107342 -6685260 86987947 80171460 5219307 4699901 81768640 75471559 X 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 1 26342791 3145153 25667357 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. 26342791 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 51 0 1 430 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 284021 0 31361 ROBERT L DUSCH JR SECRETARY 5.00 X 0 0 0 BRUCE BOLIVER TREASURER 5.00 X 30549 0 0 CONNIE HOWARD BOARD MEMBER 5.00 X 26949 0 0 GERALD GUMPF BOARD MEMBER 5.00 X 20534 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER 40.00 X 202000 0 27912 BRADLEY NEUGART VP OF SALES & MARKETING 40.00 X 154530 0 25536 JOHN G THEIS CHIEF ACADEMIC OFFICER 40.00 X 187561 0 24030 DARYL CARE CHIEF TECHNOLOGY OFFICER 40.00 X 180820 0 26850 GEORGE PACINDA VP OF PHILANTHROPY 40.00 X 126721 0 22033 PATRICIA KEANE CHIEF TECHNOLOGY OFFICER (TERMINATED) 40.00 X 131231 0 15351 MIMI WILSON HUMAN RESOURCES 40.00 X 126721 0 12117 JOSEPH DEPLATO DIRECTOR OF INFORMATION & S 40.00 X 123624 0 19006 CRAIG MCMILLEN SENIOR BUSINESS MANAGER 40.00 X 121200 0 6062 1716461 0 210258 15 0 1 0 LANDMARK MEDIA ENTERPRISES LLC PO BOX 645209 PITTSBURGH PA 152645209 OPERATING SYSTEM BACKUPS FOR DATA PROTEC 490588 BOOKPAL LLC 18101 VON KARMAN AVENUE SUITE 120 IRVINE CA 92612 CURRICULUM BOOK WHOLESALER 336349 MCMILLEN URICK TOCCI & JONES 2131 BRODHEAD RD ALIQUIPPA PA 15001 LEGAL SERVICES 279000 SLA PROFESSIONALS 2266 W NEW ORLEANS STREET BROKEN ARROW OK 74014 TECHNOLOGY CONSULTING 278556 CREATIVE CURRICULUM INITIATIVES LLC 80 5TH AVENUE NEW YORK NY 10011 CURRICULUM DEVELOPER 232113 6 X MANAGEMENT SERVICES 541610 8785931 8785931 8785931 856527 165635 690892 48560 82254 -33694 -33694 -33694 2471133 2557107 -85974 -85974 -85974 35332610 18497825 16834785 16834785 MISCELLANEOUS REVENUE 541610 46641 46641 WELLNESS CENTER 713940 17859 17859 64500 26422075 25667357 149800 604918 3145153 3145153 1161397 580699 580698 15857081 13541124 2315957 580812 492375 88437 3797828 3210208 587620 1494988 1257769 237219 356239 356239 116356 116356 60238 60238 1388571 1021802 366769 203301 50341 152960 590369 511664 78705 1536115 1239631 296484 1030458 794762 235696 364746 191044 173702 60092 21525 38567 34329 34329 417546 417546 255913 178744 77169 BAD DEBT EXENSE 417458 417458 MISCELLANEOUS EXPENSES 201987 105950 96037 UNRELATED BUSINESS INCO 36250 36250 SALES AND USE TAX EXPEN 108 108 33107335 26342791 6764544 0 2059664 1922282 24735125 19751468 182286 455676 6040439 6040439 9693360 8595556 862425 2056970 6992463 3187513 4233072 3804950 7638512 10939117 12866708 12866708 18562670 13680249 113686 58045 86987947 80171460 3740216 3677775 1058337 645733 13500 420754 362893 5219307 4699901 X 81768640 75471559 81768640 75471559 86987947 80171460 -6685260 388179 0 X X 0 1 X 1 0 X 48249308 53169348 52651149 45250222 44165182 243485209 48249308 53169348 52651149 45250222 44165182 243485209 0 0 0 243485209 217698 168803 343236 450735 604918 1785390 115951 98804 461092 71933 232054 979834 333649 267607 804328 522668 836972 2765224 48582957 53436955 53455477 45772890 45002154 246250433 0.98880 0.99150 0.01120 0.00850 X 116356 116356 26742673 26859029 1000000 250000 0 0 1000000 1000000 977258 1000000 3977258 5965887 181321 110926 111474 116356 520077 250000 250000 244315 250000 994315 1491473 PART I-A, LINE 1: LINCOLN LEARNING SOLUTIONS PAID $116,356 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 1114629 3070240 153111 102897 50214 1591830 1220187 371643 774174 749800 24374 3804950 12866708 C 12866708 X PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2017, 2016 AND 2015 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, 2019, 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, 2019. 0 ACH CLEAR PATHWAYS PO BOX 53091 PITTSBURGH PA 15219 300609317 501(C)(3) 50000 SUPPORT OPERATIONS BEAVER COUNTY EDUCATIONAL TRUST PO BOX 216 BEAVER PA 15009 251381854 501(C)(3) 60000 SUPPORT OPERATIONS BOROUGH OF MIDLAND 936 MIDLAND AVENUE MIDLAND PA 15059 150543962 GOVERNMENT 15000 SUPPORT OPERATIONS CARNEGIE FREE LIBRARY OF MIDLAND 61 NINTH STREET MIDLAND PA 15059 251534942 501(C)(3) 5000 SUPPORT OPERATIONS COMMUNITY COLLEGE OF BEAVER COUNTY ONE CAMPUS DRIVE MONACA PA 15061 251180375 GOVERNMENT 20431 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) 10862 SUPPORT OPERATIONS HEKIMA PLACE 407 MORRISON DRIVE PITTSBURGH PA 15216 203153378 501(C)(3) 300000 SUPPORT OPERATIONS INDEPENDENCE FUND 903 PERIMETER WOODS DRIVE CHARLOTTE NC 28216 260322088 501(C)(3) 12000 SUPPORT OPERATIONS LINCOLN PARK ATHLETICS 901 MIDLAND AVENUE MIDLAND PA 15059 141991080 501(C)(3) 7200 SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CENTER 1 LINCOLN PARK MIDLAND PA 15059 043703131 501(C)(3) 101499 817917 FMV MANAGEMENT SERVICES SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CHARTER SCHOOL ONE LINCOLN PARK MIDLAND PA 15059 203428111 501(C)(3) 1598133 SUPPORT OPERATIONS MCGUIRE MEMORIAL PO BOX 48 NEW BRIGHTON PA 15066 251687137 501(C)(3) 50000 SUPPORT OPERATIONS THE CENTER MIDLAND 754 OHIO AVENUE MIDLAND PA 15059 831366647 501(C)(3) 8000 SUPPORT OPERATIONS UNITED WAY OF BEAVER COUNTY 3582 BROADHEAD ROAD MONACA PA 15061 251086798 501(C)(3) 57913 SUPPORT OPERATIONS VILLAGE THEATER COMPANY 418 WALNUT STREET SEWICKLEY PA 15143 453563211 501(C)(3) 15000 SUPPORT OPERATIONS 16 X X 1 0 0 0 0 0 0 0 0 ROBERT C CLEMENTS BOARD MEMBER/PRESIDENT 282821 0 0 0 1200 0 13750 0 17611 0 315382 0 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER 200800 0 0 0 1200 0 10103 0 17809 0 229912 0 0 0 BRADLEY NEUGART VP OF SALES & MARKETING 153330 0 0 0 1200 0 7727 0 17809 0 180066 0 0 0 JOHN G THEIS CHIEF ACADEMIC OFFICER 186361 0 0 0 1200 0 6221 0 17809 0 211591 0 0 0 DARYL CARE CHIEF TECHNOLOGY OFFICER 179920 0 0 0 900 0 9041 0 17809 0 207670 0 0 0 PART I, LINE 4A PATRICIA KEANE RECEIVED A $30,285 SEVERANCE PAYMENT DURING THE 2018 CALENDAR YEAR. CASEY CLEMENTS CASEY CLEMENTS IS THE SON OF ROBERT CLEMENTS, BOARD MEMBER/PRESIDENT 35067 COMPENSATION 0 FORM 990, PART III, LINE 3 DUE TO LOSSES IN THE EARLY LEARNING PROGRAM IN PRIOR YEARS IT WAS NO LONGER FEASIBLE FOR THE ORGANIZATION TO CONTINUE OPERATING THE PROGRAM. A LOCAL NON-PROFIT ORGANIZATION HAS ASSUMED THE RESPONSIBILITIES OF THE PROGRAM. 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 -329519 9489528 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 156871 INTEREST - ST FEDERAL RATES EVAN-MOOR CORPORATION - 94-2683644 A 8764 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 58779 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.