Form 990 for tax year 2023

Filed by LIVING AND LEARNING ENRICHMENT CENTER.

Totals

Total revenue: $4,951,803
Total expenses: $4,710,461
Contributions and grants received: $1,387,008
Grants paid: $0
Program service revenue: $3,603,446
Investment income: $11,494
Other revenue: -$50,145
Total assets, end of year: $5,493,725
Total liabilities, end of year: $3,118,392
Net assets or fund balances, end of year: $2,375,333
Program services expenses (Part IX): $3,687,199
Management and general expenses: $758,145
Fundraising expenses: $265,117
Program service expenses (Part III): $3,687,199

Program services were 78.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$231,761
1f · All other contributions, gifts and grants

$1,155,247
1g · Noncash contributions included above

$126,504
2a · Program service revenue: PROGRAM INCOME

total $3,420,725 · related or exempt $3,420,725
2b · Program service revenue: EVENTS

total $182,721 · related or exempt $182,721
3 · Investment income

total $11,494 · excluded $11,494
8a · Fundraising events: gross income

$86,175
8a · Fundraising events: contributions included on line 1c

$231,761
8b · Fundraising events: direct expenses

$141,779
8c · Net income from fundraising events

total -$55,604 · excluded -$55,604
9a · Gaming: gross income

$2,922
9b · Gaming: direct expenses

$1,585
9c · Net income from gaming

total $1,337 · excluded $1,337
11a · Other revenue: OTHER INCOME

total $4,122 · related or exempt $4,122
11e · Other revenue, total

$4,122

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $184,315 · program services $147,452 · management and general $25,804 · fundraising $11,059
7 · Other salaries and wages

total $3,084,185 · program services $2,467,348 · management and general $431,786 · fundraising $185,051
10 · Payroll taxes

total $243,414 · program services $194,731 · management and general $34,078 · fundraising $14,605
11b · Fees: legal

total $592 · management and general $592
11c · Fees: accounting

total $29,450 · management and general $29,450
11g · Fees: other

total $55,602 · program services $36,409 · management and general $13,247 · fundraising $5,946
12 · Advertising and promotion

total $38,492 · program services $30,794 · management and general $1,924 · fundraising $5,774
13 · Office expenses

total $278,017 · program services $222,414 · management and general $41,702 · fundraising $13,901
16 · Occupancy

total $75,618 · program services $69,875 · management and general $4,307 · fundraising $1,436
17 · Travel

total $82,234 · program services $82,234
20 · Interest

total $117,292 · management and general $117,292
22 · Depreciation, depletion and amortization

total $120,433 · program services $96,346 · management and general $18,065 · fundraising $6,022
23 · Insurance

total $27,245 · program services $21,796 · management and general $4,087 · fundraising $1,362
24a · Other expenses: PROGRAM SOCIAL SKILL EX

total $239,006 · program services $239,006
24b · Other expenses: REPAIRS AND MAINTENANCE

total $75,157 · program services $60,126 · management and general $11,273 · fundraising $3,758
24c · Other expenses: MERCHANT FEES

total $34,140 · program services $13,656 · management and general $6,828 · fundraising $13,656
24d · Other expenses: BAD DEBTS

total $9,600 · management and general $9,600
24e · All other expenses

total $15,669 · program services $5,012 · management and general $8,110 · fundraising $2,547

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $842,966 · end of year $721,027
3 · Pledges and grants receivable

beginning of year $83,990 · end of year $244,673
4 · Accounts receivable

beginning of year $269,172 · end of year $203,170
9 · Prepaid expenses and deferred charges

end of year $6,940
10a · Land, buildings and equipment: cost or other basis

$4,689,829
10b · Land, buildings and equipment: accumulated depreciation

$371,914
10c · Land, buildings and equipment, net

beginning of year $4,200,493 · end of year $4,317,915
17 · Accounts payable and accrued expenses

beginning of year $218,548 · end of year $127,468
22 · Loans and payables to officers and key people

beginning of year $750,000 · end of year $750,000
23 · Secured mortgages and notes payable

beginning of year $2,294,082 · end of year $2,240,924
27 · Net assets without donor restrictions

beginning of year $1,344,307 · end of year $1,530,779
28 · Net assets with donor restrictions

beginning of year $789,684 · end of year $844,554

Mission and programs · 2023

Mission

LIVING AND LEARNING ENRICHMENT CENTER IS COMMITTED TO ENHANCING THE LIVES OF OUR PARTICIPANTS WITH DISABILITIES. THROUGH THERAPEUTIC, SOCIAL, WORK-BASED AND COMMUNITY ENGAGEMENT, WE SEEK TO SUPPORT, ENRICH, INSPIRE, AND EMBOLDEN OUR PARTICIPANTS AND THEIR FAMILIES SO THEY CAN ACHIEVE THEIR GOALS.

Activities or mission (Part I)

LIVING AND LEARNING ENRICHMENT CENTER IS COMMITTED TO ENHANCING THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS THROUGH SOCIAL, JOB AND LIFE-SKILLS TRAINING.

VOCATIONAL PROGRAMS - THE NUMBER OF CLIENTS RECEIVING VOCATIONAL SERVICES INCREASED FROM 89 IN 2022 TO 152 IN 2023, A 70% INCREASE IN CLIENTS SERVED OVER THE PRIOR YEAR. VOCATIONAL PROGRAMS INCLUDE PRE-EMPLOYMENT TRAINING FOR HIGH SCHOOL STUDENTS TO YOUNG ADULTS AGE 24, WORK SKILLS EVALUATION, 1:1 JOB COACHING SERVICES, WORK EXPERIENCES INCLUDING JOB PLACEMENT AND RETENTION FOR 52 MEMBERS. COMMUNITY SKILL BUILDING, FOR MEMBERS AGES 18 AND OVER, IN CONJUNCTION WITH OAKLAND COUNTY AND WAYNE COUNTY FOCUSES ON EMPLOYMENT AT VARIOUS JOB SITES WITHIN THE COMMUNITY.

Expenses $2,594,149 · Revenue $2,744,439
CLINICAL SERVICES- WE PROVIDE APPLIED BEHAVIOR ANALYSIS SERVICES THROUGH A FOCUSED TREATMENT MODEL THAT PRIORITIZES INTEREST-BASED LEARNING TO TEACH A VARITEY OF LIFE, COMMUNICATION AND SOCIAL SKILLS TO TEENS AND ADULTS WITH AUTISM. THESE SERVICES ARE PROVIDED THROUGH SEVERAL COMBINED MODALITIES INCLUDING DIRECT 1:1 SESSIONS, PSYCHOTHERAPY, 1:1 TALK THERAPY, STRUCTURED SOCIAL SKILLS GROUPS AND PARENT COLLABORATION SESSIONS.

Expenses $395,252 · Revenue $272,662
SOCIAL SKILLS - WE OFFER A VARIETY OF SOCIAL SKILLS PROGRAMS INCLUDING WEEKEND HANGOUTS AND OTHER SPECIAL INTEREST GROUPS, ART ENRICHMENT AND SUMMER CAMP. THESE PROGRAMS OFFER SOCIAL SKILLS PRACTICE IN A SAFE, GUIDED ENVIRONMENT AND EACH MEMBER DEVELOPS GOALS TO ACHIEVE THROUGH PARTICIPATION IN THE SOCIAL SKILLS PROGRAM. NEUROTYPICAL PEER VOLUNTEERS SERVE AS MENTORS IN OUR PROGRAMS AND MODEL SOCIALLY APPROPRIATE BEHAVIORS.

Expenses $373,546 · Revenue $390,044
IT ACADEMY - NOW IN ITS FIFTH YEAR, IN PARTNERSHIP WITH CORPORATE SPONSORS, PROVIDES TECHNOLOGY CERTIFICATION AND CYBER SECURITY TRAINING TO LLEC MEMBERS. INDIVIDUALS COMPLETING THE PROGRAM HAVE A CAREER PATH AND EMPLOYMENT OPPORTUNITIES THAT WOULD NOT OTHERWISE BE AVAILABLE.

Expenses $151,421 · Revenue $13,964
MOD MARKET MOD MARKET OPENED IN 2019 LOCATED IN DOWNTOWN NORTHVILLE, IS AN ARTISAN MARKET AND UNIQUE GIFT SHOP. MOD MARKET PROVIDES JOB TRAINING, A 12-WEEK CERTIFICATION PROGRAM IN RETAIL SALES, EMPLOYMENT OPPORTUNITIES AND A PRODUCT-MAKING PROGRAM FOR INDIVIDUALS WITH DISABILITIES. THE MARKET PROVIDES SKILL BUILDING OPPORTUNITIES FOR 12-15 MEMBERS A WEEK. MEMBERS ALSO SERVE AS MOD MARKET VOLUNTEERS ALONGSIDE VOLUNTEERS FROM THE COMMUNITY.

Expenses $172,831 · Revenue $186,459

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

RON HODESS

SECRETARY

Total calculated

$0

Hours/week

1
JOHN CZARNECKI

DIRECTOR

Total calculated

$0

Hours/week

1
CHRIS DANCY

DIRECTOR

Total calculated

$0

Hours/week

1
ERIC SMITH

BOARD PRESIDENT

Total calculated

$0

Hours/week

4
TOM MCLEAN

TREASURER

Total calculated

$0

Hours/week

4
KAREN OBSNIUK

VICE PRESIDENT

Total calculated

$0

Hours/week

1
JOHN AVDOULOS

DIRECTOR

Total calculated

$0

Hours/week

1
MINOTI RAJPUT

DIRECTOR

Total calculated

$0

Hours/week

1
HOLLY HEATH

DIRECTOR

Total calculated

$0

Hours/week

1
PAMELA TRAVIS

EXECUTIVE DIRECTOR

Total calculated

$89,314

From this org

$89,314

From related orgs

$0

Other

$0

Hours/week

40
RACHELLE VARTANIAN

PRESIDENT

Total calculated

$95,001

From this org

$95,001

From related orgs

$0

Other

$0

Hours/week

40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 27 August 2024
IRS schema version: 2023v5.1
Source object: 202402409349301500

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.