2017-05-19T16:02:44-04:00 2016-06-30 461374001 THE SWANSON GROUP LLC 869 MAIN ST STE 1000 WESTBROOK ME 040922867 990 2015-07-01 010353682 LEARNINGWORKS LEAR 2077750105 181 BRACKETT STREET PORTLAND ME 04102 HEATHER DAVIS EXECUTIVE DIRECTOR 2077750105 2017-01-25 SALLY-ALANE FOX CPA P00416626 2073703490 2017-05-16 2015 2021-01-29 14:40:06Z X SHENNA BELLOWS 181 BRACKETT STREET PORTLAND ME 04102 4332224 false X WWW.LEARNINGWORKS.ME X 1977 ME LEARNINGWORKS PROVIDES EDUCATIONAL PROGRAMS FOR AT-RISK YOUTH, THE IMMIGRANT COMMUNITY AND LOW INCOME FAMILIES IN CUMBERLAND, YORK AND ANDROSCOGGIN COUNTIES IN MAINE. 13 13 256 0 3361416 3312421 557745 837379 215993 -15816 11672 4328 4146826 4138312 0 0 2973932 3029340 0 154837 1327054 1137259 4300986 4166599 -154160 -28287 1802352 1488371 626384 544512 1175968 943859 TO PROVIDE THE BEST LEARNING OPPORTUNITIES IN MAINE FOR AT-RISK YOUTH, THE IMMIGRANT COMMUNITY AND LOW INCOME FAMLIES. false false 3642488 837379 OUR GOALS AT LEARNINGWORKS ARE TO REDUCE BARRIERS AND INCREASE ACCESS TO EDUCATION FOR CHILDREN, YOUTH AND COMMUNITIES WHO LACK RESOURCES AND FALL OUTSIDE TRADITIONAL EDUCATIONAL STRUCTURES. WE SERVE THE NEEDS OF UNDERSERVED AND DISENFRANCHISED YOUTH, FAMILIES, IMMIGRANTS AND REFUGEES BY PROVIDING MENTAL HEALTH, EDUCATIONAL, RESTORATIVE JUSTICE AND WORK- READINESS SERVICES THAT ARE OF THE HIGHEST QUALITY. THESE SERVICES ARE DELIVERED IN AN EFFICIENT AND EFFECTIVE MANNER AND HAVE CLEARLY MEASURABLE OUTCOMES THAT PLACE OUR CLIENTS AND STUDENTS ON THE PATHWAY TO SUCCESS. 3642488 true false false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 8 0 false 256 false false false false false false false X 13 13 false false false false false false false true true false false true true false true false false true true false ME X X THE ORGANIZATION 2077750105 181 BRACKETT STREET PORTLAND ME 04102 CAROLE BARKER TREASURER 0.50 X 0 0 0 ELAINE GODSOE VICE CHAIR 0.50 X 0 0 0 WILL KILLBRETH CHAIR 1.00 X 0 0 0 JOHN CHRISTIE DIRECTOR 1.00 X 0 0 0 CAROLYN JOHNSON DIRECTOR 0.50 X 0 0 0 KAREN WEISS DIRECTOR 0.50 X 0 0 0 JOHN GRIFFIN DIRECTOR 0.50 X 0 0 0 ERIC TRACY DIRECTOR 0.50 X 0 0 0 THERESA COBURN DIRECTOR 0.50 X 0 0 0 ERIC BOUCHER DIRECTOR 0.50 X 0 0 0 RON WARD DIRECTOR 0.50 X 0 0 0 LESLEY MACVANE DIRECTOR 0.50 X 0 0 0 TOM BRADLEY DIRECTOR 0.50 X 0 0 0 ETHAN STRIMLING CEO 40.00 X 93387 0 6741 BRENDA SMITH COMMUNITY SV 40.00 X 73236 0 2209 DOUGLAS LIBBY CFO 40.00 X 63833 0 8780 HEATHER DAVIS EXECUTIVE DI 0.00 X 0 0 0 SHENNA BELLOWS INTERIM EXEC 40.00 X 0 0 0 230456 17730 false false false 41674 3270747 1795 3312421 MAINE CARE 624100 810316 810316 JOB TRAINING 611600 18748 18748 SUPPORT SERVICES/MISC FEES 611710 8315 8315 837379 -7693 -9449 1756 170595 9279 179694 8303 -9099 976 -8123 -8303 180 5915 41674 5915 MEMIC 4328 4328 4328 4138312 819627 6264 236281 236281 2295764 2059398 128224 108142 28524 21491 4653 2380 250962 193543 44054 13365 217809 182257 26615 8937 7962 7962 15586 15586 80665 1480 74871 4314 103594 -105989 2395 10585 10585 40107 8452 31655 23568 12736 10832 OTHER PROGRAM COSTS 844110 844110 OTHER EXPENSES 45479 30175 15304 REPAIRS & MAINTENANCE 38750 7 38743 UTILITIED & TELEPHONES 26010 3876 22134 4437 211544 -207107 4166599 3642488 369274 154837 141728 221588 249666 97040 280971 164843 99148 183711 222313 13500 35664 144514 821007 352622 505745 468385 248599 189596 10727 7791 5194 1802352 1488371 392022 297287 2324 11360 224020 218626 8018 17239 626384 544512 X 891351 860222 284617 83637 1175968 943859 1802352 1488371 -28287 -3629 -200193 X false true X true true true X 1546425 1968865 3157869 3361416 3834707 13869282 1546425 1968865 3157869 3361416 3834707 13869282 13869282 142 87 256 3759 6084 10328 241482 417020 546866 212234 272689 1690291 15569901 833845 0.89080 0.89560 X PART II, LINE 10 1,690,291 30000 30000 706509 315504 391005 67989 23621 44368 16509 13497 3012 468385 YIA INDEMNIFICATION 12000 YBA STUDENT LOAN FUND 5213 LINE OF CREDIT 26 17239 X 4140952 -3629 6269 2640 4138312 4138312 4172081 5915 5915 4166166 433 433 4166599 SCHEDULE D, PAGE 3, PART X THE AGENCY BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN; MANAGMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT REVENUE 5,915 GAIN ON SALE OF FIXED ASSETS 354 SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK > TAX DEPRECIATION 0 FUNDRAISING EVENT EXPENSES 5,915 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 433 EMSKIP 46898 40983 5915 5915 46898 40983 5915 5915 5915 FORM 990, PAGE 1, ITEM B THE ORIGINAL RETURN INADVERTENTLY INCORRECTLY REPORTED OFFICER COMPENSATION AND BENEFITS. THE AMENDED RETURN HAS THE COMPENSATION REPORTED ON THE 2015 W-2 AND THE NONTAXABLE BENEFITS PROVIDED. THIS ONLY AFFECTED THE SCHEDULE VII OF THE ORIGINAL RETURN. THE SCHEDULE OF FUNCTIONAL EXPENSES CORRECTLY REPORTS COMPENSATION AND BENEFITS. FORM 990, PAGE 6, PART VI, LINE 11B THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER ASSIT THE AUDIT FIRM WITH THE PREPARATION OF THE 990. THE CHIEF FINANCIAL OFFICER REVIEWS A DRAFT OF THE FORM 990 FOR COMPLETENESS, ACCURACY AND RECONCILIATION WITH THE AUDITED FINANCIAL STATEMENTS. HE THEN REVIEWS THE DRAFT WITH THE CHIEF EXECUTIVE OFFICER, PARTICULARLY TO ENSURE THAT THE NARRATIVES DESCRIBING THE AGENCY'S MISSION, PROGRAMS, POLICIES AND PROCEDURES ARE UP TO DATE AND ACCURATE. THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH OVERSEEING THE FINANCIAL ACTIVITIES OF THE AGENCY. THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER REVIEW THE 990 WITH THEM FOR APPROVAL PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C INDIVIDUALS SERVING AS DIRECTORS FOR LEARNINGWORKS ARE NOT COMPENSATED, IN ACCORDANCE WITH THE AGENCY BYLAWS. THE AGENCY BYLAWS REQUIRE THAT, PRIOR TO ASSUMING A POSITION ON THE BOARD OF DIRECTORS, EACH INDIVIDUAL MUST SUBMIT A WRITTEN LIST TO THE BOARD PRESIDENT OF ALL BUSINESSES AND OTHER ORGANIZATIONS OF WHICH HE/SHE IS AN OFFICER, DIRECTOR, MEMBER, OWNER, SHAREHOLDER, EMPLOYEE OR AGENT WITH WHICH LEARNINGWORKS HAS, OR MIGHT BE EXPECTED TO HAVE, A RELATIONSHIP OR A TRANSACTION IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. THE STATEMENT MUST BE UPDATED ANNUALLY BY EACH DIRECTOR AND RE-SUBMITTED TO THE PRESIDENT FOR REVIEW. THE PRESIDENT AND THE BOARD OF DIRECTORS ARE REQUIRED TO BE FAMILIAR WITH THE STATEMENTS OF ALL DIRECTORS IN ORDER TO GUIDE THE CONDUCT OF THE BOARD SHOULD A CONFLICT ARISE. THE AGENCY BYLAWS FURTHER REQUIRE DIRECTORS TO RECUSE THEMSELVES FROM THE BOARD MEETINGS DURING DISCUSSION OF MATTERS IN WHICH THAY HAVE A KNOWN OR POTENTIAL CONFLICT OF INTEREST. THE BY-LAWS DO NOT PRECLUDE TRANSACTIONS WITH DIRECTORS UNDER THE FOLLOWING CONDITIONS: 1. THE DIRECT OR INDIRECT INTEREST CAUSING A DIRECTOR'S CONFLICT HAS BEEN FULLY DISCLOSED TO THE BOARD; 2. THE BOARD MAKES A DETERMINATION, ON THE RECORD, THAT THE TRANSACTION IS FAIR AND EQUITABLE TO THE AGENCY; 3. THE DIRECTOR WITH THE INTEREST IN THE MATTER REFRAINS FROM VOTING ON THAT MATTER; AND 4. NO SUCH TRANSACTION, IF ENTERED INTO, SHOULD JEOPARDIZE THE AGENCY'S TAX-EMEMPT STATUS UNDER IRC SECTION 501(C)3. THE BYLAWS PROHIBIT THE HIRING OF A DIRECTOR OR HIS/HER FAMILY MEMBER TO AGENCY STAFF UNTIL SIX MONTHS AFTER THE DIRECTOR HAS STEPPED DOWN FROM SERVING ON THE BOARD, EXCEPT BY MAJORITY VOTE OF THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD, MADE UP OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER AND THE CHAIRPERSONS OF THE FINANCE AND DEVELOPMENT COMMITTEES HAVE THE PRIMARY RESPONSIBILITY FOR PERFORMING AN ANNUAL EVALUTION OF THE CHIEF EXECUTIVE OFFICER AND FOR NEGOTIATING HIS/HER CONTRACT TERMS. THE FULL BOARD MUST APPROVE THE CHIEF EXECUTIVE OFFICER CONTRACT TERMS. FORM 990, PAGE 6, PART VI, LINE 15B LEARNINGWORKS USES THE MAINE ASSOCIATION FOR NON-PROFITS COMPENSATION HANDBOOK AS AN AID TO ASSESS APPROPRIATE COMPENSATION LEVELS AND PROVIDE COMPARABILITY DATA REGARDING COMPENSATION. THE MAINE ASSOCIATION FOR NON- PROFITS PUBLISHES ITS COMPENSATION SURVEY BI-ANNUALLY. THE BOARD REVIEWS AND APPROVES THE TOTAL AGENCY SALARIES DURING THE ANNUAL BUDGET PROCESS. THE AGENCY EMPLOYEE BENEFITS PACKAGE AND ASSOCIATED COSTS ARE REVIEWED AT THAT TIME, AS WELL. THE CHIEF EXECUTIVE OFFICER AND THE MANAGEMENT TEAM ARE CHARGED WITH THE DEVELOPMENT OF THE SPECIFIC STAFF POSITIONS WITHIN THE AGENCY, CREATION OF THE JOB DESCRIPTIONS AND ASSIGNMENT OF APPROPRIATE SALARY RANGES FOR EACH. THESE ARE REVIEWED BY THE BOARD OF DIRECTORS AS NECESSARY AS WELL AS IN CONJUNCTION WITH THE ANNUAL BUDGET PREPARATION. FORM 990, PAGE 6, PART VI, LINE 18 LEARNINGWORKS MAKES AVAILABLE, UPON REQUEST, ITS FORM 990 AND ALL OTHER INFORMATION AND DOCUMENTS REQUIRED BY LAW TO BE AVAILABLE FOR PUBLIC INSPECTION. AT THIS TIME THERE ARE NO PLANS TO INCLUDE THIS INFORMATION ON THE AGENCY'S WEBSITE. INFORMATION MAY ALSO BE ACCESSED ON THE INTERNET AT THE GUIDESTAR.COM WEBSITE. FORM 990, PAGE 6, PART VI, LINE 19 LEARNINGWORKS CURRENTLY DOES NOT HAVE A FORMAL POLICY REGARDING PUBLIC DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS. REQUESTS FOR SUCH INFORMATION WOULD BE ADDRESSED ON A CASE BY CASE BASIS. FORM 990, PART XI, LINE 9 DEPRECIATION ADJUSTMENT 433 GAIN/LOSS SALE OF FIXED ASSETS 354 CHANGE IN TRNA -200,980 TOTAL -200,193