2017-05-15T15:08:59-05:00 2016-06-30 341310124 REA & ASSOCIATES INC 941 STEUBENVILLE AVE PO BOX 820 CAMBRIDGE OH 437250820 990 2015-07-01 201310722 LIFE SKILLS CENTER OF DAYTON LIFE 9372742841 1721 NORTH MAIN STREET DAYTON OH 45405 DEBBIE CARTER PRESIDENT 9372742841 2017-05-15 1 MARY ELIZABETH WRIGHT CPA P00099212 7404325658 2015 2021-01-29 14:40:06Z DEBBIE CARTER 1721 NORTH MAIN STREET DAYTON OH 45405 1959027 0 X WWW.LIFESKILLSCENTERS.COM X 2004 OH TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK AND DROP-OUT YOUTH BETWEEEN THE AGES OF 16 AND 22. THE SCHOOL PROVIDES STUDENTS WITH A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING AND EMPLOYMENT 5 5 0 0 0 0 2584929 1941897 0 0 220 1410 23741 15720 2608890 1959027 0 0 0 0 43017 53693 0 0 0 2452786 1855108 2495803 1908801 113087 50226 816547 700556 1786702 1620485 -970155 -919929 TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK AND DROP-OUT YOUTH BETWEEEN THE AGES OF 16 AND 22. THE SCHOOL PROVIDES STUDENTS WITH A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING AND EMPLOYMENT 0 0 1822903 15720 PROVIDED EDUCATIONAL SERVICES TO 172 STUDENTS 1822903 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X SKODA MINOTTI CPAS ATTN JEFF FOST 3305761851 3320 WEST MARKET STSUITE 300 FAIRLAWN OH 44333 X DEBBIE CARTER PRESIDENT 0.50 X X 0 0 0 PATRICK GILL TREASURER 0.30 X 0 0 0 SEAN WALTON SECRETARY 0.30 X X 0 0 0 MICHAEL CARTER BOARD MEMBER 0.30 X 0 0 0 MICHELLE LITTLEJOHN VICE PRESIDENT 0.30 X 0 0 0 JEFF FOSTER FISCAL OFFICER 1.00 X 0 0 0 0 0 0 0 0 0 0 WHLS OF OHIO LLC 121 SOUTH MAIN ST SUITE 200 AKRON OH 44308 EDUCATIONAL MANAGEMENT 1837014 1 1941897 1941897 1410 1410 MISCELLANEOUS 900099 15720 15720 15720 1959027 15720 0 1410 53693 53693 1766136 1766136 4925 4925 20805 20805 3074 3074 2541 2541 SPONSORSHIP FEES 55165 55165 BOARD OF EDUCATION 2400 2400 MISCELLANEOUS 62 62 1908801 1822903 85898 0 26237 34620 468272 501563 223829 30470 93598 132366 163247 161710 4611 1537 816547 700556 5288 2950 37453 17471 242001 264303 1501960 1335761 1786702 1620485 X -970155 -919929 -970155 -919929 816547 700556 50226 0 X X 0 1 X 1 0 X 163247 161710 1537 1537 CONTINUING FEES PAYABLE 20367 NET PENSION 1315394 1335761 X 1959027 0 1959027 0 1959027 1908801 0 1908801 0 1908801 PART X, LINE 2: THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE. SCHEDULE E, PART I, LINE 4 RECORDS ARE NOT NECESSARY BECAUSE NO SCHOLARSHIPS OR FINANICAL ASSISTANCE IS PROVIDED. SCHEDULE E, PART I, LINE 6 THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM AND THE CAREER BASED INTERVENTION PROGRAM (CBI). REVENUES RECEIVED FROM THESE PROGRAMS ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 2 BOARD OF DIRECTOR MEMBERS DEBBIE CARTER AND MICHAEL CARTER ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL CONTRACTS WITH WHLS OF OHIO, LLC FOR MOST OF ITS FUNCTIONS. WHLS OF OHIO, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY WHLS OF OHIO, LLC A MONTHLY CONTINUING FEE OF 94.5 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES AND WHLS OF OHIO, LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO WHLS OF OHIO, LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND FISCAL OFFICER TO BE REVIEWED AND SIGNED BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN AND VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW. FORM 990, PART XI, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR.