LEARNER-CENTERED SCHOOL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LEARNER-CENTERED SCHOOL INC (EIN 68-0416662)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-12
IRS object ID: 201400439349302175
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-12T17:53:57-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FEDDERSEN & COMPANY LLP CPA'S	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	5700 CORSA AVE SUITE 100	AddressLine1
City	WESTLAKE VILLAGE	City
State	CA	State
ZIP Code	913624056	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	680416662	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE LEARNER-CENTERED SCHOOL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LEAR	NameControl
Phone	9257557311	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 W 10TH STREET	AddressLine1
City	ANTIOCH	City
State	CA	State
ZIP Code	94509	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAULA GONZALEZ	Name
Title	CFO	Title
Phone	9257557311	Phone
Date Signed	2014-01-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOY BULLER	Name
Phone	8187074111	Phone
Date Prepared	2014-01-20	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	TODD HELLER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1201 W 10TH STREET	AddressLine1
City	ANTIOCH	City
State	CA	State
ZIP Code	94509	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2889412	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ANTIOCHCHARTERACADEMY.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1998	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	ESTABLISHMENT AND OPERATION OF TWO CHARTER SCHOOLS ACCORDING TO CALIFORNIA SENATE BILL 1448.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	61	TotalNbrEmployees
Total Nbr Volunteers	151	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2395871	ContributionsGrantsPriorYear
Contributions Grants Current Year	2872624	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	241502	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	8	InvestmentIncomePriorYear
Investment Income Current Year	9	InvestmentIncomeCurrentYear
Other Revenue Current Year	16779	OtherRevenueCurrentYear
Total Revenue Prior Year	2637381	TotalRevenuePriorYear
Total Revenue Current Year	2889412	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1948931	SalariesEtcPriorYear
Salaries Etc Current Year	2042239	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	658061	OtherExpensePriorYear
Other Expenses Current Year	788333	OtherExpensesCurrentYear
Total Expenses Prior Year	2606992	TotalExpensesPriorYear
Total Expenses Current Year	2830572	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	30389	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	58840	RevenuesLessExpensesCY
Total Assets BOY	1553845	TotalAssetsBOY
Total Assets EOY	1711021	TotalAssetsEOY
Total Liabilities BOY	75731	TotalLiabilitiesBOY
Total Liabilities EOY	174067	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1478114	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1536954	NetAssetsOrFundBalancesEOY
Mission Description	ESTABLISHMENT AND OPERATION OF TWO CHARTER SCHOOLS ACCORDING TO CALIFORNIA SENATE BILL 1448.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2079152	Expense
Description	OPERATION OF TWO CALIFORNIA CHARTER SCHOOLS	Description
Total Program Service Expense	2079152	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	6	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	61	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TODD HELLER	NamePerson
Telephone Number	9257557311	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1201 W 10TH ST	AddressLine1
City	ANTIOCH	City
State	CA	State
ZIP Code	94509	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
TODD HELLER
FINANCIAL DI	40.00	X	108172	0	12505
DEBBIE HOBIN
SECRETARY	2.00	X	0	0	0
ROGER KUEHN
CFO	2.00	X	0	0	0
LUANN DUGGAN
PRESIDENT	2.00	X	0	0	0
CATHY CASTILLO
VICE-PRESIDE	2.00	X	0	0	0
PAULA GONZALEZ
VICE-PRESIDE	2.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	108172	TotalReportableCompFromOrg
Total Other Compensation	12505	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	2639830	GovernmentGrants
All Other Contributions	232794	AllOtherContributions
Total Contributions	2872624	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	9	TotalRevenueColumn
Related Or Exempt Function Income	9	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	SCHOOL LUNCH SALES	Description
Business Code	900099	BusinessCode
Total Revenue Column	16779	TotalRevenueColumn
Related Or Exempt Function Income	16779	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	16779	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2889412	TotalRevenueColumn
Related Or Exempt Function Income	16788	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	108172	Total
Program Services	108172	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1569093	Total
Program Services	1415224	ProgramServices
Management And General	153869	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	101698	Total
Program Services	101698	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	199082	Total
Program Services	191244	ProgramServices
Management And General	7838	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	64194	Total
Program Services	50871	ProgramServices
Management And General	13323	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	11181	Total
Management And General	11181	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	94700	Total
Management And General	94700	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	32426	Total
Program Services	24150	ProgramServices
Management And General	8276	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	767	Total
Management And General	767	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	111513	Total
Management And General	111513	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	8518	Total
Management And General	8518	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	23089	Total
Management And General	23089	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	27670	Total
Management And General	27670	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
BOOKS AND SUPPLIES	192937	187793	5144
SPECIAL ED ENCROACHMENT	189156		189156
SERVICE AND OPERATING	58645		58645
DISTRICT OVERSIGHT	20336		20336

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	17395	Total
Management And General	17395	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2830572	Total
Program Services	2079152	ProgramServices
Management And General	751420	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	608599	BOY
EOY	401000	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	9689	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	683560	BOY
EOY	1053422	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	19222	BOY
EOY	22029	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	413335	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	188454	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	242464	BOY
EOY	224881	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1553845	BOY
EOY	1711021	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	75731	BOY
EOY	174067	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	75731	BOY
EOY	174067	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1478114	BOY
EOY	1536954	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1478114	BOY
EOY	1536954	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1553845	BOY
EOY	1711021	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	58840	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	372434	OtherCostOrOtherBasis
Depreciation	150169	Depreciation
Book Value	222265	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	40901	OtherCostOrOtherBasis
Depreciation	38285	Depreciation
Book Value	2616	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	224881	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	2889412	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2889412	RevenueSubtotal
Total Revenue Per Form990	2889412	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2830572	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2830572	ExpensesSubtotal
Total Expenses Per Form990	2830572	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	SCHEDULE E LINE 3	THE CHARTER SCHOOL WILL NOT DISCRIMIATE AGAINST ANY PUPIL ON THE BASIS OF ETHNICITY NATIONAL ORIGIN GENDER OR DISABILITY
FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION	SCHEDULE E LINE 6	THE ORGANIZATION IS OPERATED AS A CALIFORNIA CHARTER SCHOOL AND RECEIVES FINANCIAL AID OR ASSISTANCE FROM GOVERNMENTAL AGENCIES

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FINANCIAL DIRECTOR WILL REVIEW PRIOR TO FILING AND WILL PRESENT AT THE BOARD MEETING ONCE FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY. THE BOARD WILL REVIEW ALL CONFLICTS. IF ANY ARE PRESENTED, THE EMPLOYEE/BOARD MEMBER WILL BE PROHIBITED TO PARTICIPATE IN THE BOARDS DELIBERATIONS AND DECISIONS IN THE TRANSACTION(S).
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE INITIAL SALARIES AND ANY UPDATED SALARY AMOUNTS FOR OUR MANAGEMENT PERSONNEL ARE DETERMINED WITH THE ASSISTANCE OF OUR INDEPENDENT ADMINISTRATIVE SERVICES PROVIDER, WHO ASSISTS US IN ANALYZING COMPETITIVE AREA SALARIES. ALL MANAGEMENT SALARIES ARE BOARD-APPROVED. THE LAST YEAR THIS WAS UNDERTAKEN IS THE CURRENT 2012-13 FISCAL YEAR.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE INITIAL SALARIES AND ANY UPDATED SALARY AMOUNTS FOR OUR MANAGEMENT PERSONNEL ARE DETERMINED WITH THE ASSISTANCE OF OUR INDEPENDENT ADMINISTRATIVE SERVICES PROVIDER, WHO ASSISTS US IN ANALYZING COMPETITIVE AREA SALARIES. ALL MANAGEMENT SALARIES ARE BOARD-APPROVED. THE LAST YEAR THIS WAS UNDERTAKEN IS THE CURRENT 2012-13 FISCAL YEAR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	ALL DOCUMENTATION AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

LEARNER-CENTERED SCHOOL INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

Investment Income InvestmentIncome

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Occupancy Occupancy

Conferences Meetings ConferencesMeetings

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Schedule D IRS990ScheduleD

Buildings Buildings

Equipment Equipment

Schedule E IRS990ScheduleE

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Comments