2012-05-11T07:20:51-05:00 2011-06-30 CBIZ MHM LLC 4040 EMBASSY PARKWAY SUITE 100 AKRON OH 44333 990 2010-07-01 201310722 LIFE SKILLS CENTER OF DAYTON LIFE 9372742841 1721 NORTH MAIN STREET DAYTON OH 45405 DEBBIE CLEMENTS-CARTER 9372742841 2012-05-04 1 ALAN J TOBIN 3306686500 2010 2016-02-24 21:20:13Z DEBBIE CLEMENTS-CARTER 1721 NORTH MAIN STREET DAYTON OH 45405 3892116 0 X WWW.LIFESKILLSCENTERS.COM X 2004 OH TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK & DROP- OUT YOUTH BETWEEN THE AGES OF 16 & 22. THE SCHOOL PROVIDES STUDENTS A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING, AND EMPLOYMENT. 6 6 0 0 0 0 3316691 2920038 0 971713 382 365 0 0 3317073 3892116 0 0 0 0 0 1026382 0 0 0 3301974 2922029 3301974 3948411 15099 -56295 622010 922500 272857 629642 349153 292858 X TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK & DROP-OUT YOUTH BETWEEN THE AGES OF 16 & 22. THE SCHOOL PROVIDES STUDENTS A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING, AND EMPLOYMENT. 1 0 2831759 PROVIDED EDUCATIONAL SERVICES TO 290 STUDENTS. 1026382 971713 DURING THE FISCAL YEAR, THE SCHOOL ENTERED INTO AN AGREEMENT WITH OTHER SCHOOLS TO PROVIDE QUALIFIED ON SITE SERVICE PROVIDERS FOR THE PURPOSE OF PROVIDING ON SITE SPECIAL NEEDS RELATED SERVICES. 3858141 1 1 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 X WHLS OF OHIO LLC ATTN D MASSA 3305356868 121 SOUTH MAIN STREET 200 AKRON OH 44308 X NOEL WILLIAMS 0.50 X 0 0 0 DEBBIE CLEMENTS-CARTER 0.30 X X 0 0 0 DAVID HOUSE II 0.30 X X 0 0 0 MICHAEL CARTER 0.30 X 0 0 0 SEAN WALTON 0.30 X 0 0 0 MARK BAKER 0.30 X X 0 0 0 0 0 0 0 0 0 0 WHLS OF OHIO LLC 121 SOUTH MAIN ST STE 200 AKRON OH 44308 EDUCATIONAL MANAGEMENT 2801567 1 2920038 2920038 SPECIAL EDUCATION SERV 611710 971713 971713 971713 365 365 3892116 972078 0 0 767453 767453 258929 258929 2801567 2801567 3103 3103 8320 8320 616 616 29576 29576 6659 6659 SPONSORSHIP FEE: OCCS 64621 64621 BOARD OF EDUCATION 6713 6713 MICSELLANEOUS EXPENSE 854 854 3948411 3858141 90270 0 1848 232985 321724 150985 199534 224456 260246 147879 113486 63969 34393 34935 19435 622010 922500 945 615 258332 331186 13580 297841 272857 629642 X 285184 258465 63969 34393 349153 292858 622010 922500 -56295 0 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 147879 113486 34393 34393 ACCRUED EXPENSES 297841 297841 3892116 3948411 -56295 0 -56295 3892116 0 3892116 0 3892116 3948411 0 3948411 0 3948411 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 RECORDS ARE NOT NECESSARY BECAUSE NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE ARE PROVIDED. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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. NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 DURING THE FISCAL YEAR, THE SCHOOL ENTERED INTO AN AGREEMENT WITH OTHER SCHOOLS TO PROVIDE QUALIFIED ON SITE SERVICE PROVIDERS FOR THE PURPOSE OF PROVIDING ON SITE SPECIAL NEEDS RELATED SERVICES. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL CONTRACTS WITH WHLS OF OHIO, LLC FOR MOST OF ITS FUNCTIONS. WHLS 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 A MONTHLY CONTINUING FEE OF 94.5 PERCENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES" AND WHLS 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 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 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 OR 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.