2017-05-12T15:46:03-05:00 2016-06-30 453941203 DELUZIO & COMPANY LLP 351 HARVEY AVENUE SUITE A GREENSBURG PA 156011911 990 2015-07-01 260125828 LINCOLN LEARNING SOLUTIONS INC LINC 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 ROBERT CLEMENTS PRESIDENT 7247647200 2017-05-02 1 LISA M ALTSCHAFFL CPA P01745178 7248388322 2015 2021-01-29 14:40:06Z ROBERT CLEMENTS 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 53149125 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. 3 2 440 0 12070 0 0 0 15777146 15354185 170371 168803 15964851 21580112 31912368 37103100 4505314 2534020 0 0 12793341 18532665 0 0 0 11807617 6967891 29106272 28034576 2806096 9068524 66032830 80014442 3404501 7935148 62628329 72079294 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. 1 0 19710928 2534020 36487639 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. 1288997 434588 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. 20999925 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 1 566 0 1 440 1 1 1 0 0 0 0 0 0 0 0 0 X 3 2 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 PA X ACCOUNTANT 7247647200 294 MASSACHUSETTS AVENUE ROCHESTER PA 15074 ROBERT C CLEMENTS BOARD MEMBER/PRESIDENT 40.00 X X 268850 0 35793 TIMOTHY C ALBANESE RESIGNED 2015 BOARD MEMBER/VICE PRESIDENT 40.00 X X 248450 0 29716 ROBERT L DUSCH JR BOARD MEMBER/SECRETARY 5.00 X 0 0 0 GEOFF TAYLOR RESIGNED 2015 BOARD MEMBER 5.00 X 0 0 0 ROBERT BICKERTON BOARD MEMBER 5.00 X 0 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER 40.00 X 141305 0 22707 STEVEN CATANZARITE ASSISTANT VP BUSINESS DEVE 40.00 X 174175 0 30167 JOHN G THEIS CHIEF ACADEMIC OFFICER 40.00 X 185450 0 22896 PATRICIA KEANE CHIEF TECHNOLOGY OFFICER 40.00 X 230532 0 31837 MARK ELDER ASSISTANT VP CORP & GOV'T 40.00 X 124061 0 27818 JOSEPH ASKAR GENERAL COUNSEL 40.00 X 264362 0 21513 GEOFFREY K PERRY VP OF SALES 40.00 X 147525 0 18359 MICHAEL BURROWAY DIRECTOR OF PMO 40.00 X 123167 0 12948 DARYL CARE EXECUTIVE DIRECTOR OF INFRASTRUCTURE AND OPERATION 40.00 X 136542 0 25810 2044419 0 279564 15 0 1 0 MIZRAHI DESIGN ASSOC INC 650 SMITHFIELD STREET SUITE 1525 PITTSBURGH PA 15222 DESIGN & MARKETING SERVICES 360425 EXPEDIENT 810 PARISH ROAD PITTSBURGH PA 15220 COLOCATION/HOSTING SERVICES 228174 INVOLTA 1343 BELMONT AVENUE YOUNGSTOWN OH 44504 IT INTELLIGENCE & END TO END INFRASTRUCT 187290 RTM BUSINESS GROUP LLC 347 5TH AVENUE 1402 NEW YORK NY 10016 ADVERTISING AND NETWORKING 126975 MALADY AND WOOTEN LLP 604 N THIRD STREET HARRISBURG PA 17101 LOBBYING SERVICES 117387 6 X MANAGEMENT SERVICES 541611 14919597 14919597 EARLY LEARNING CENTER 611699 434588 434588 15354185 168803 168803 72665 86734 -14069 -14069 -14069 37495888 15959291 21536597 21536597 MISCELLANEOUS REVENUE 541611 31445 31445 WELLNESS CENTER 713940 26139 26139 57584 37103100 36922227 12070 168803 2534020 2534020 1466436 733218 733218 12349677 8453195 3896482 408554 337447 71107 3158991 2722817 436174 1149007 933894 215113 83983 83983 181321 181321 20372 20372 1300966 1158852 142114 153120 54828 98292 1106250 797544 308706 1528950 1076389 452561 1139233 1116481 22752 455244 364545 90699 186122 98151 87971 16945 16945 248611 221537 27074 383998 315718 68280 SALES AND USE TAX EXPEN 162016 81008 81008 BAD DEBT EXENSE 382 281 101 MISCELLANEOUS EXPENSES 378 378 28034576 20999925 7034651 0 29051383 26133184 5192 6011255 2774176 1379022 981494 193691 5272543 8225043 1927266 1581450 6908584 1878811 11447997 5029773 3865639 14566638 13965098 13394521 6141 235766 66032830 80014442 1388652 5794384 1439551 1613383 576298 527381 3404501 7935148 X 62628329 72079294 62628329 72079294 66032830 80014442 9068524 382441 0 X X 0 1 X 1 0 X 61004628 58666768 60334108 48249308 53169348 281424160 61004628 58666768 60334108 48249308 53169348 281424160 0 0 0 281424160 92657 216146 217698 168803 695304 91542 115951 98804 306297 92657 307688 333649 267607 1001601 61004628 58759425 60641796 48582957 53436955 282425761 0.99650 0.99740 0.00350 0.00260 X 181321 181321 20333341 20514662 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 200274 169936 218828 181321 770359 250000 250000 250000 250000 1000000 1500000 PART I-A, LINE 1: LINCOLN LEARNING SOLUTIONS PAID $181,321 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. 293979 293979 4248969 804334 3444635 153111 72275 80836 2212525 1002202 1210323 5029773 12895691 C MORTGAGE RECEIVABLE 1069407 F 13965098 X PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2014, 2013 AND 2012 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, 2016, 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, 2016. PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2012, 2013, 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, 2016, 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, 2016. 0 BADEN ACADEMY CHARTER SCHOOL 1016 WEST STATE STREET BADEN PA 15005 454841230 501(C)(3) 9652 SUPPORT OPERATIONS BEAVER COUNTY FOUNDATION PO BOX 569 BEAVER PA 15009 251660309 501(C)(3) 10000 SUPPORT OPERATIONS YEWA GLOBAL VILLAGE SOLUTIONS 1561 SMITH RD CHARLESTON WV 25314 454317455 501(C)(3) 10000 SUPPORT OPERATIONS LAN VWA INC PO BOX 2033 CRANBERRY TWP PA 16066 454822088 501(C)(3) 25000 SUPPORT OPERATIONS FOUNDATION FOR FREE ENTERPRISE EDUCATION 3076 W 12TH STREET ERIE PA 16505 251394365 501(C)(3) 5000 SUPPORT OPERATIONS LINCOLN PARK CHARTER SCHOOL ONE LINCOLN PARK MIDLAND PA 15059 203428111 501(C)(3) 1498041 SUPPORT OPERATIONS BOROUGH OF MIDLAND 936 MIDLAND AVENUE MIDLAND PA 15059 150543962 GOVERNMENT 20000 SUPPORT OPERATIONS LINCOLN PARK PERFORMING ARTS CENTER 1 LINCOLN PARK MIDLAND PA 15059 043703131 501(C)(3) 18017 400000 FMV MANAGEMENT SERVICES SUPPORT OPERATIONS CARNEGIE FREE LIBRARY OF MIDLAND 61 NINTH ST MIDLAND PA 15059 251534942 501(C)(3) 10028 3726 FMV MANAGEMENT SUPPLIES SUPPORT OPERATIONS WOMENS CIVIC CENTER OF MIDLAND 1061 VIRGINIA AVE MIDLAND PA 15059 273381922 6896 SUPPORT OPERATIONS UNITED WAY OF BEAVER COUNTY 3582 BROADHEAD ROAD MONACA PA 15061 251086798 501(C)(3) 51750 SUPPORT OPERATIONS MCGUIRE MEMORIAL FOUNDATION PO BOX 48 NEW BRIGHTON PA 15066 251687137 501(C)(3) 50500 SUPPORT OPERATIONS BIG BROTHERS BIG SISTERS OF BC 1475 3RD AVENUE NEW BRIGHTON PA 15066 251643665 501(C)(3) 5000 SUPPORT OPERATIONS ACH CLEAR PATHWAYS PO BOX 53091 PITTSBURGH PA 15219 300609317 501(C)(3) 45000 SUPPORT OPERATIONS THE BRADLEY CENTER 5180 CAMPBELLS RUN RD PITTSBURGH PA 15205 250967454 501(C)(3) 30463 SUPPORT OPERATIONS 14 1 X X 1 0 0 0 0 0 0 0 0 ROBERT C CLEMENTS BOARD MEMBER/PRESIDENT 268850 0 0 0 0 0 13442 0 22351 0 304643 0 0 0 TIMOTHY C ALBANESE RESIGNED 2015 BOARD MEMBER/VICE PRESIDENT 248450 0 0 0 0 0 10340 0 19376 0 278166 0 0 0 JAMES C LIVINGSTONE CHIEF FINANCIAL OFFICER 141305 0 0 0 0 0 2155 0 20552 0 164012 0 0 0 STEVEN CATANZARITE ASSISTANT VP BUSINESS DEVE 174175 0 0 0 0 0 8709 0 21458 0 204342 0 0 0 JOHN G THEIS CHIEF ACADEMIC OFFICER 185450 0 0 0 0 0 0 0 22896 0 208346 0 0 0 PATRICIA KEANE CHIEF TECHNOLOGY OFFICER 230532 0 0 0 0 0 9622 0 22215 0 262369 0 0 0 MARK ELDER ASSISTANT VP CORP & GOV'T 124061 0 0 0 0 0 6203 0 21615 0 151879 0 0 0 JOSEPH ASKAR GENERAL COUNSEL 264362 0 0 0 0 0 0 0 21513 0 285875 0 0 0 GEOFFREY K PERRY VP OF SALES 147525 0 0 0 0 0 4541 0 13818 0 165884 0 0 0 DARYL CARE EXECUTIVE DIRECTOR OF INFRASTRUCTURE 136542 0 0 0 0 0 5868 0 19942 0 162352 0 0 0 PART I, LINE 4A TIMOTHY ALBANESE, FORMER VICE PRESIDENT OF THE ORGANIZATION, RECEIVED A SEVERANCE PAYMENT OF $124,950. CASEY CLEMENTS CASEY CLEMENTS IS THE SON OF ROBERT CLEMENTS, BOARD MEMBER/PRESIDENT 16078 COMPENSATION 0 FORM 990, PART III, LINE 2 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. FORM 990, PART VI, SECTION A, LINE 4 THE BOARD MEMBERS AMENDED THE BYLAWS OF THE ORGANIZATION TO MATCH THE CORPORATE NAME OF ORGANIZATION WITH THE FILINGS OF THE SECRETARY OF STATE, TO REDUCE THE NUMBER OF BOARD MEMBERS TO THREE, TO ALLOW FOR BOARD COMPENSATION, AND TO ELIMINATE THE POSITIONS OF VICE PRESIDENT AND ASSISTANT VICE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11 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 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 CIRRICULUM 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 NNDS MANAGEMENT FOUNDATION C 11666 2674183 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0