2019-05-14T11:22:52-05:00 2018-06-30 453941203 DELUZIO AND COMPANY LLP 351 HARVEY AVENUE SUITE A GREENSBURG PA 156011911 990 2017-07-01 260125828 LINCOLN LEARNING SOLUTIONS INC LINC 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 ROBERT CLEMENTS PRESIDENT 7247647200 2019-05-10 1 LISA M ALTSCHAFFL CPA P01745178 7248388322 50.77.100.237 2019-05-10 10:35:55 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 07473A62106AF9DA17CD1A5C5AF9089D46A49D18 2017 2019-02-21 02:37:17Z ROBERT CLEMENTS 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 46690957 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 4 482 0 -10169 -1373 0 0 15514520 8887817 737763 480091 17644400 17307034 33896683 26674942 2408488 2478311 0 0 19038012 15124429 0 0 0 6242664 5964860 27689164 23567600 6207519 3107342 84351782 86987947 5644063 5219307 78707719 81768640 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 0 15396978 2478312 25464486 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. 1151063 723469 LINCOLN EARLY LEARNING IS AN EARLY EDUCATION CENTER SERVING STUDENTS 6 WEEKS OLD THROUGH SCHOOL AGE. EARLY LEARNING TEACHING STRATEGIES ARE TESTED TO DEVELOP CURRICULUM AND UTILIZE BEST PRACTICES FOR EARLY LEARNING. THE CENTER HAS SEVEN DISTINCT CLASSROOMS, INFANT, YOUNG TODDLER, OLDER TODDLER, TWO YEAR, TWO YEAR TRANSITION, THREE YEAR PRESCHOOL, AND FOUR YEAR KINDERGARTEN. ALL CLASSROOMS ARE STAFFED WITH A BACHELOR DEGREED LEAD TEACHER, AN ASSISTANT TEACHER, AND SEVERAL ASSISTANT GROUP SUPERVISORS. EACH CLASSROOM FROM INFANT THROUGH SCHOOL AGE COMPLETE WEEKLY LESSON PLANS THAT ARE DIRECTLY ALIGNED TO THE PENNSYLVANIA EARLY LEARNING STANDARDS. AT LINCOLN EARLY LEARNING WE FOSTER DEVELOPMENT AND ACADEMIC GROWTH THROUGH DIFFERENTIATED AGE APPROPRIATE LESSONS. THE GOAL IS TO PROVIDE A SAFE, NURTURING, AND ACADEMIC ENVIRONMENT FOR THE STUDENTS SERVED. 16548041 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 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 0 0 0 1 84 0 1 482 1 1 1 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 279652 0 33660 ROBERT L DUSCH JR SECRETARY 5.00 X 0 0 0 BRUCE BOLIVER TREASURER 5.00 X 0 0 0 CONNIE HOWARD BOARD MEMBER 5.00 X 0 0 0 GERALD GUMPF BOARD MEMBER 5.00 X 0 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER 40.00 X 218505 0 29433 BRADLEY NEUGART VP OF SALES & MARKETING 40.00 X 167774 0 25792 JOHN G THEIS CHIEF ACADEMIC OFFICER 40.00 X 210084 0 30181 PATRICIA KEANE CHIEF TECHNOLOGY OFFICER 40.00 X 276098 0 31975 GEORGE PACINDA VP OF PHILANTHROPY 40.00 X 131678 0 19677 DARYL CARE EXECUTIVE DIRECTOR OF INFR 40.00 X 184236 0 27669 MIMI WILSON HUMAN RESOURCES 40.00 X 131678 0 12949 JOSEPH DEPLATO MANAGER OF INFORMATION & SECURITY 40.00 X 130800 0 20985 DERINDA RIVETTI DIRECTOR OF HUMAN RESOURCES 40.00 X 126950 0 22340 1857455 0 254661 23 0 1 0 LANDMARK MEDIA ENTERPRISES LLC PO BOX 645209 PITTSBURGH PA 152645209 OPERATING SYSTEM BACKUPS FOR DATA PROTEC 350167 CREATIVE CURRICULUM INITIATIVES LLC 80 5TH AVENUE NEW YORK NY 10011 CURRICULUM DEVELOPER 328792 BOOKPAL LLC 18101 VON KARMAN AVENUE SUITE 120 IRVINE CA 92612 CURRICULUM BOOK WHOLESALER 267458 MCMILLEN URICK TOCCI & JONES 2131 BRODHEAD RD ALIQUIPPA PA 15001 LEGAL SERVICES 240000 EDUCATIONAL SERVICE CENTER OF CUYAHOGA C 6393 OAK TREE BLVD SUITE 300 INDEPENDENCE OH 44131 EDUCATION SERVICES 223771 6 X MANAGEMENT SERVICES 541610 8164348 8164348 EARLY LEARNING CENTER 611710 723469 723469 8887817 277803 277803 53233 84984 -31751 -31751 -31751 1088117 5800 868764 22865 219353 -17065 202288 -17065 219353 36352188 19039402 17312786 17312786 WELLNESS CENTER 713940 21582 21582 MISCELLANEOUS REVENUE 541610 4417 4417 25999 26674942 26187955 -10169 497156 2478311 2478311 1320594 660298 660296 9914201 7335679 2578522 386631 278288 108343 2577423 1963727 613696 925580 675037 250543 266739 266739 111474 111474 32959 32959 559174 376175 182999 90903 23077 67826 548951 442944 106007 1851772 898002 953770 1236182 1018329 217853 303605 154691 148914 58822 20301 38521 22607 22607 426102 426102 252774 176822 75952 SALES AND USE TAX EXPEN 102235 102235 BAD DEBT EXENSE 87286 46360 40926 MISCELLANEOUS EXPENSES 13275 13275 23567600 16548041 7019559 0 30967120 2059664 6041431 24735125 228369 182286 6040439 7922722 9693360 1810617 862425 6980914 2747842 4596164 4233072 4251109 7638512 12866708 12866708 15656776 18562670 10766 113686 84351782 86987947 4527372 3740216 641044 1058337 475647 420754 5644063 5219307 X 78707719 81768640 78707719 81768640 84351782 86987947 3107342 -46421 0 X X 0 1 X 1 0 X 60334108 48249308 53169348 52651149 45250222 259654135 60334108 48249308 53169348 52651149 45250222 259654135 0 0 0 259654135 216146 217698 168803 343236 450735 1396618 91542 115951 98804 461092 71933 839322 307688 333649 267607 804328 522668 2235940 60641796 48582957 53436955 53455477 45772890 261890075 0.99150 0.99340 0.00850 0.00660 X 111474 111474 16433685 16545159 977258 244315 0 0 1000000 1000000 1000000 977258 3977258 5965887 218828 181321 110926 111474 622549 250000 250000 250000 244315 994315 1491473 PART I-A, LINE 1: LINCOLN LEARNING SOLUTIONS PAID $111,474 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 1010164 3174705 153111 92690 60421 2354455 1644988 709467 4233072 12866708 C 12866708 X PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2016, 2015 AND 2014 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, 2018, 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, 2018. 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) 45000 SUPPORT OPERATIONS FOUNDATION FOR FREE ENTERPRISE EDUCATION 3076 W 12TH STREET ERIE PA 16505 251394365 501(C)(3) 5750 SUPPORT OPERATIONS LAN VWA INC PO BOX 2033 CRANBERRY TWP PA 16066 454822088 501(C)(3) 25000 SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CENTER 1 LINCOLN PARK MIDLAND PA 15059 043703131 501(C)(3) 42532 400800 FMV MANAGEMENT SERVICES SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CHARTER SCHOOL ONE LINCOLN PARK MIDLAND PA 15059 203428111 501(C)(3) 1509172 SUPPORT OPERATIONS MARS HOME FOR YOUTH FOUNDATION 521 ROUTE 228 PO BOX 867 MARS PA 16046 251793270 501(C)(3) 19315 SUPPORT OPERATIONS SISTERS OF SAINT JOSEPH 1020 STATE ST BADEN PA 15005 250966621 RELIGIOUS ORG. 16481 SUPPORT OPERATIONS UNITED WAY OF BEAVER COUNTY 3582 BROADHEAD ROAD MONACA PA 15061 251086798 501(C)(3) 57816 SUPPORT OPERATIONS MCGUIRE MEMORIAL PO BOX 48 NEW BRIGHTON PA 15066 251687137 501(C)(3) 50000 SUPPORT OPERATIONS TRAILS MINISTRY 918 7TH AVE BEAVER FALLS PA 15010 251744197 501(C)(3) 39930 SUPPORT OPERATIONS BOROUGH OF ROCHESTER 350 ADAMS STREET ROCHESTER PA 15074 256000451 GOVERNMENT 20000 SUPPORT OPERATIONS CLASS ACADEMY 270 OHIO RIVER BLVD BADEN PA 15005 200794475 501(C)(3) 12000 SUPPORT OPERATIONS BOROUGH OF MIDLAND 936 MIDLAND AVENUE MIDLAND PA 15059 150543962 GOVERNMENT 15000 SUPPORT OPERATIONS GREATER MIDLAND SCHOLARSHIP FOUNDATION 1061 VIRGINIA AVENUE MIDLAND PA 15059 820845382 501(C)(3) 12500 SUPPORT OPERATIONS PENNSYLVANIA STATE UNIVERSITY 108 OLD MAIN UNIVERSITY PARK PA 16802 246000376 GOVERNMENT 50000 SUPPORT OPERATIONS BEAVER COUNTY FOUNDATION PO BOX 569 BEAVER PA 15009 251660309 501(C)(3) 22000 SUPPORT OPERATIONS THE EDUCATION PARTNERSHIP 281 CORLISS STREET PITTSBURGH PA 15220 900438744 501(C)(3) 62813 BOOK BOOKS AND EDUCATIONAL MATERIALS SUPPORT OPERATIONS 17 1 X X 0 0 0 0 0 0 0 0 0 ROBERT C CLEMENTS BOARD MEMBER/PRESIDENT 278452 0 0 0 1200 0 13983 0 19677 0 313312 0 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER 187305 0 30000 0 1200 0 9756 0 19677 0 247938 0 0 0 BRADLEY NEUGART VP OF SALES & MARKETING 146774 0 20000 0 1000 0 6115 0 19677 0 193566 0 0 0 JOHN G THEIS CHIEF ACADEMIC OFFICER 183884 0 25000 0 1200 0 10504 0 19677 0 240265 0 0 0 PATRICIA KEANE CHIEF TECHNOLOGY OFFICER 239898 0 35000 0 1200 0 12298 0 19677 0 308073 0 0 0 GEORGE PACINDA VP OF PHILANTHROPY 125478 0 5000 0 1200 0 0 0 19677 0 151355 0 0 0 DARYL CARE EXECUTIVE DIRECTOR OF INFR 158336 0 25000 0 900 0 7992 0 19677 0 211905 0 0 0 JOSEPH DEPLATO MANAGER OF INFORMATION & SECURITY 121200 0 9000 0 600 0 1308 0 19677 0 151785 0 0 0 CASEY CLEMENTS CASEY CLEMENTS IS THE SON OF ROBERT CLEMENTS, BOARD MEMBER/PRESIDENT 33070 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. NNDS CORPORATION 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 270212901 PROPERTY MANAGEMENT PA LINCOLN LEARNING SOLUTIONS INC C -39956 10069498 1.00000 1 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 NNDS CORPORATION - 27-0212901 D 5704439 COST NNDS CORPORATION - 27-0212901 K 142252 COST NNDS CORPORATION - 27-0212901 D 300000 COST