2014-01-09T12:04:11-06:00 2013-06-30 LANGDON & COMPANY LLP 223 US HIGHWAY 70 EAST SUITE 100 GARNER NC 275294051 990 2012-07-01 561142969 LIFESPAN INC LIFE 7049445100 200 CLANTON ROAD CHARLOTTE NC 28217 RALPH ADAMS 7049445100 2014-01-08 true ANTHONY T PANDISCIA 9196621001 2014-01-09 2012 2015-11-30 17:44:51Z RALPH ADAMS 200 CLANTON ROAD CHARLOTTE NC 28217 15476090 false X WWW.LIFESPANSERVICES.ORG X 1973 NC LIFESPAN EMPOWERS CHILDREN AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES BY PROVIDING EDUCATION, EMPLOYMENT, AND ENRICHMENT OPPORTUNITIES TO LIVE, WORK AND PLAY IN THEIR COMMUNITIES. 19 19 576 286 1501431 436595 420992 15732485 14918316 273157 -49 170928 133707 16613165 15472966 0 0 10646717 10265541 0 0 3909784 5224027 14556501 15489568 2056664 -16602 11606990 11649572 4413929 4436380 7193061 7213192 LIFESPAN EMPOWERS CHILDREN AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES BY PROVIDING EDUCATION, EMPLOYMENT, AND ENRICHMENT OPPORTUNITIES TO LIVE, WORK AND PLAY IN THEIR COMMUNITIES. false false 10633676 11648051 EMPLOYMENT AND ENRICHMENT: LIFESPAN SUPPORTED EMPLOYMENT PROGRAMS ASSIST JOB SEEKERS IN THEIR QUEST TO ACHIEVE MEANINGFUL EMPLOYMENT. EMPLOYMENT SPECIALISTS WORK WITH POTENTIAL EMPLOYERS ALLOWING PARTICIPANTS TO REALIZE THEIR POTENTIAL FOR THRIVING IN COMPETITIVE WORK SETTINGS. LIFESPAN CREATIVE CAMPUS PROGRAMS CAPTURE THE MANY WONDERFUL AND EXCITING OPPORTUNITIES WE PROVIDE TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. LIFESPAN CREATIVE CAMPUS LOCATIONS HOST AN ARRAY OF ENGAGING AND ENRICHING SERVICES INCLUDING ART, DRAMA, HORTICULTURE, CULINARY ARTS, POTTERY, RECREATION AND HEALTH & WELLNESS. THE CURRICULUM IS BASED UPON THE INTERESTS OF THE INDIVIDUALS WE SUPPORT AND THIS ALLOWS FOR AN EVERCHANGING ENVIRONMENT. 1487639 1768834 EDUCATION: LIFESPAN CIRCLE SCHOOLS USE POSITIVE SUPPORTS AND COMMUNICATION METHODS AND FOCUSES ON STRENGTHENING CHILDREN'S ABILITIES BY ENCOURAGEMENT IN A NURTURING ENVIRONMENT. OUR MESSAGE TEACHES THAT DIFFERENCE DOESN'T MEAN DEFICIT FROM AN EARLY AGE. CHILDREN WHO ARE TYPICALLY DEVELOPING LEARN ALONGSIDE CHILDREN WITH DEVELOPMENTAL DELAYS FROM SIX-WEEKS OF AGE THROUGH AGE SIX. 1396221 1501431 LS SOLUTIONS: LIFESPAN HAS MOVED MORE OF ITS INDIVIDUALS SERVED TO COMMUNITY BASED EMPLOYMENT ACTIVITIES VERSUS THE TRADITIONAL SUB-MINIMAL WAGE SHELTERED WORKSHOP PROGRAMS. THESE BUSINESS UNITS ARE RUN SEPARATELY FROM THE NORMAL PROGRAM SERVICE AREA WITH LIFESPAN, AND THEIR GROWTH AND PROFITABILITY WILL ADD ADDITIONAL REVENUE SOURCE TO SUPPLEMENT CURRENT FUNDING SOURCES. 13517536 true true false false false false false false false true true false false false true true false true false false false false false false false false false false false false false false false true false false false false true false false false true true false false false true 62 0 576 true true true false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false X RALPH ADAMS 7049445100 200 CLANTON ROAD CHARLOTTE NC 28217 JEFF HAY 1.00 X 0 0 0 WILLIAM R CRAWFORD 1.00 X 0 0 0 JOHN CERVANTES 1.00 X 0 0 0 STEVE BRANCH 1.00 X 0 0 0 KEN VANCE 1.00 X 0 0 0 ROBERT M MENDENHALL 1.00 X 0 0 0 JAN BEATTY 1.00 X 0 0 0 CLARENCE RODGERS 1.00 X 0 0 0 JOCLYN BALANDA 1.00 X 0 0 0 RICHARD JOYNER 1.00 X 0 0 0 KRISTEN KRAL 1.00 X 0 0 0 ADAM STEVENS 1.00 X 0 0 0 JAN SKINNER 1.00 X 0 0 0 MICHAEL TEDEN ESQ 1.00 X 0 0 0 MATT BARNETTE 1.00 X 0 0 0 ELLEN STAHLSMITH 1.00 X 0 0 0 TIFFANY CRENSHAW 1.00 X 0 0 0 JILL BENSON 1.00 X 0 0 0 STEVE BYRUM 1.00 X 0 0 0 DAVAN CLONINGER 40.00 X 118497 0 4699 RALPH ADAMS 32.00 X 101128 0 5542 HOLLY GLINSKI 40.00 X 28808 0 3483 248433 13724 2 false false false ROBERT HALF TECHNOLOGY 4140 PARKLAKE AVE 500 RALEIGH NC 27612 IT STAFFING 106041 1 420992 45000 420992 CAP INCOME 5886680 5886680 LME/MANAGED CARE ORGANIZATION 2835173 2835173 MEDICAID RECEIPTS-ICF/MR 2224106 2224106 LS SOLUTIONS LLC (GROSS REV.) 310000 1501431 1501431 OTHER PROVIDERS CONTRACTS 620935 620935 1849991 1849991 14918316 2675 2675 400 3124 -2724 -2724 -2724 OTHER INCOME 133707 133707 133707 15472966 13547868 1501431 2675 297031 262962 34069 8348539 7406634 941905 801264 674934 126330 818707 741930 76777 12630 3994 8636 40256 7100 33156 26320 1547 24773 99169 64928 34241 173018 27216 145802 157399 157399 294750 271047 23703 173967 107694 66273 355581 271769 83812 103232 69465 33767 UBIT EXPENSES 1396221 1396221 CONTRACT SERVICES 859530 848615 10915 UTILITIES 258140 207247 50893 REPAIRS AND MAINTENANCE 216966 191178 25788 1056848 805656 251192 15489568 13517536 1972032 0 985403 906276 1300609 1496221 2627 2627 84814 93772 30031 36271 12009479 3681903 8422535 8327576 683704 711141 97267 75688 11606990 11649572 1545732 1586054 2842463 2824592 25734 25734 4413929 4436380 X 5185375 5262016 1859842 1803332 147844 147844 7193061 7213192 11606990 11649572 -16602 36733 X false true X true false X 308497 1849133 625941 436595 420992 3641158 19183515 15655545 15571822 14422265 14918304 79751451 19492012 17504678 16197763 14858860 15339296 83392609 11080 11080 11080 11080 83381529 23774 31085 27580 2388 2675 87502 104210 104210 23774 31085 27580 2388 106885 191712 133707 133707 19515786 17535763 16225343 14861248 15579888 83718028 0.99600 0.99900 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185185 8870 194055 186663 -1478 185185 186190 473 186663 166098 20092 186190 195874 -29776 166098 0.76190 0.23810 false false 2767494 2767494 5989771 1403195 4586576 1824826 1029236 795590 369830 318843 50987 1057558 930629 126929 8327576 ANNUITY OBLIGATION 25734 25734 X 15509699 36733 36733 15472966 15472966 15489568 15489568 15489568 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) ON ITS EXEMPT FUNTION INCOME AND IS CLASSIFIED BY THEY IRS AS A PUBLICLY SUPPORTED ORGANIZATION. THE ORGANIZATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) FOR INCOME EARNED BY LS SOLUTIONS, LLC. THERE WAS NO UBIT LIABILITY IN 2013 OR 2012. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS USING PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25, RECOGNITION OF A TAX POSITION. ACCORDINGLY, THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION OF MANAGEMENT WITH RESPECT TO A TRANSACTION WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2013 OR 2012. TAX YEARS SUBSEQUENT TO 2008 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURSIDICTIONS. SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIII LIFESPAN'S ENDOWMENT SUPPORTS OPERATIONS AND THE INTRODUCTION OF NEW PROGRAMS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR- IMPOSED RESTRICTIONS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DISTRIBUTING ANY INCOME AND GAIN FOR THE PURPOSE OF FURTHERING ITS MISSION AND PURPOSE. THE PERMANENTLY RESTRICTED PORTION OF THE ENDOWMENT SHALL NOT BE INVADED. AMOUNTS BEYOND 50,000 PER EVENT MUST HAVE APPROVAL FROM THE BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE AND AMOUNTS IN EXCESS OF 35% DURING ANY ONE YEAR REQUIRE BOARD OF DIRECTOR APPROVAL. RALPH ADAMS TREASURER PAY ADVANCE FROM 2008 CYCLE CHANGE X 2167 2167 false true true HOLLY GLINSKI SECRETARY PAY ADVANCE FROM 2008 CYCLE CHANGE X 460 460 false true true 2627 ADDITIONAL INFORMATION SCHEDULE L PART V SCHEDULE L PART II OFFICER LOAN RECEIVABLES ARE A RESULT OF LIFESPAN INC CONVERTING FROM A ONE WEEK PAYROLL PROCESSING CYCLE TO A TWO WEEK PAYROLL PROCESSING CYCLE DUE TO THE CYCLE CHANGE LIFESPAN INC ADVANCED EACH EMPLOYEE ONE WEEKS WORTH OF NET PAY IN DECEMBER 2008 EACH OFFICER WHO RECEIVED A PAY ADVANCE SIGNED 2008 PAY ADVANCE FORM WHICH INDICATED THAT THEY UNDERSTOOD THE PAY ADVANCE WILL BE REPAID UPON TERMINATION OF EMPLOYMENT WITH LIFESPAN INC THE ADVANCE IS NOT ADDED TO THE OFFICERS TAXABLE INCOME UNTIL IT IS REPAID TO THE COMPANY THROUGH A DEDUCTION FROM THE OFFICERS FINAL PAYCHECK X SOFTWARE 1 45000 FMV false false false ADDITIONAL INFORMATION FORM 990 FORM 990, PART IV, LINE 12 & PART XII, LINE 2D LIFESPAN, INC. WAS INCLUDED IN COMBINED (BUT NOT CONSOLIDATED) AUDITED FINANCIAL STATEMENTS. THE COMBINED GROUP ALSO INCLUDED LS SOLUTIONS, LLC (A SINGLE MEMBER LLC WHOLLY-OWNED BY LIFESPAN, INC.) AND SMC GROUP HOME II, INC., AN ORGANIZATION RELATED THROUGH COMMON MANAGEMENT. PART IX - STATEMENT OF FUNCTIONAL EXPENSES TOTAL UBIT EXPENSES ARE REPORTED IN AGGREGATE ON PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 24A. THE EXPENSES ARE DETAILED ON FORM 990-T PART II AND STATEMENT 3. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE CONTROLLER AND CFO. THE CFO PRESENTS THE 990 TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR THE PURPOSE OF REVIEW AND COMMENT. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE POLICY OF THE BOARD OF DIRECTORS OF LIFESPAN INCORPORATED TO PERFORM ITS DUTIES IN A MANNER THAT PROHIBITS CONFLICTS OF INTEREST BY THE MEMBERS OF THE BOARD OF DIRECTORS. ANNUAL COMMUNICATION INCLUDES AN ACKNOWLEDGEMENT BY EACH RESPECTIVE INDIVIDUAL THAT NO CONFLICTS OF INTEREST ARE PRESENT. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE LIFESPAN BOARD OF DIRECTORS ESTABLISHED A COMPENSATION COMMITTEE TO REVIEW OFFICER AND KEY EMPLOYEE SALARIES ON AN ANNUAL BASIS. FINAL APPROVAL OF COMPENSATION IS MADE BY THE BOARD OF DIRECTORS OR THE COMPENSATION COMMITTEE AND A WRITTEN EMPLOYMENT CONTRACT IS ESTABLISHED WITH THE EMPLOYEE. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE LIFESPAN BOARD OF DIRECTORS ESTABLISHED A COMPENSATION COMMITTEE TO REVIEW OFFICER AND KEY EMPLOYEE SALARIES ON AN ANNUAL BASIS. THE ORGANIZATION MAY USE A COMPENSATION CONSULTANT TO REVIEW MARKET SALARIES. FINAL APPROVAL OF COMPENSATION IS MADE BY THE BOARD OF DIRECTORS OR THE COMPENSATION COMMITTEE AND A WRITTEN EMPLOYMENT CONTRACT IS ESTABLISHED WITH THE EMPLOYEE. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. LS SOLUTIONS LLC 200 CLANTON ROAD CHARLOTTE NC 28217 NC 105210 361399 LIFESPAN SMC GROUP HOME II INC 200 CLANTON ROAD CHARLOTTE NC 28217 581571532 HEALTH SER NC 501C3 11A LIFESPAN false false false false false false false false false false false true false false false false false false false false SMC GROUP HOME II INC K 28911 ACTUAL LEASE AMOUNT