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Nonprofiteer
← LEARNING FOR LIFE

Form 990 for tax year 2023

Filed by LEARNING FOR LIFE.

Totals

Total revenue
$1,849,023
Total expenses
$1,481,692
Contributions and grants received
$47,479
Grants paid
$33,500
Program service revenue
$1,743,552
Investment income
$53,557
Other revenue
$4,435
Total assets, end of year
$5,518,043
Total liabilities, end of year
$820,504
Net assets or fund balances, end of year
$4,697,539
Program services expenses (Part IX)
$1,441,068
Management and general expenses
$40,624
Fundraising expenses
$0
Program service expenses (Part III)
$1,441,068

Program services were 97.3% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $47,479

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Participation License Fee

    total $1,725,595 · related or exempt $1,725,595 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: STEM Program

    total $17,957 · related or exempt $17,957 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $15,467 · related or exempt $0 · unrelated business -$6,752 · excluded $22,219

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $73,374 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $35,284 · other assets $0

  • 7c · Gain or loss

    securities $38,090 · other assets $0

  • 7d · Net gain or loss

    total $38,090 · related or exempt $0 · unrelated business $0 · excluded $38,090

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 10a · Gross sales of inventory

    $4,435

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $4,435 · related or exempt $4,435 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $500 · program services $500

  • 2 · Grants to domestic individuals

    total $33,000 · program services $33,000

  • 11b · Fees: legal

    total $190 · management and general $190

  • 11f · Fees: investment management

    total $5,418 · management and general $5,418

  • 11g · Fees: other

    total $37,610 · program services $35,786 · management and general $1,824

  • 13 · Office expenses

    total $3,942 · program services $3,745 · management and general $197

  • 14 · Information technology

    total $1,860 · program services $1,767 · management and general $93

  • 16 · Occupancy

    total $16,912 · program services $16,066 · management and general $846

  • 19 · Conferences, conventions and meetings

    total $4,050 · program services $3,645 · management and general $405

  • 23 · Insurance

    total $840,330 · program services $840,330

  • 24a · Other expenses: Permits, Licenses, and Taxes

    total $5,388 · program services $0 · management and general $5,388 · fundraising $0

  • 24b · Other expenses: Allocated Wages and Benefits

    total $277,703 · program services $263,818 · management and general $13,885 · fundraising $0

  • 24c · Other expenses: Allocated Expenses

    total $254,789 · program services $242,411 · management and general $12,378 · fundraising $0

Balance sheet

Part X, book values.

  • 9 · Prepaid expenses and deferred charges

    beginning of year $123,259 · end of year $115,629

  • 11 · Investments: publicly traded securities

    beginning of year $492,440 · end of year $510,653

  • 12 · Investments: other securities

    beginning of year $204,621 · end of year $238,093

  • 15 · Other assets

    beginning of year $4,173,295 · end of year $4,653,668

  • 17 · Accounts payable and accrued expenses

    beginning of year $42,843 · end of year $54,691

  • 19 · Deferred revenue

    beginning of year $625,071 · end of year $765,813

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $3,037,045 · end of year $3,373,641

  • 28 · Net assets with donor restrictions

    beginning of year $1,288,656 · end of year $1,323,898

Mission and programs · 2023

Mission

The purpose of Learning for Life is to provide through local schools an effective program for youth designed to build desirable qualities of character, citizenship, personal fitness, thus to help in the development of young persons to make ethical choices Continued on Schedule O

  • Youth Community Service Programs: Administers the development of the basic programs: provides the literature, materials, and techniques, as well as service to local Learning for Life offices; manages the growing volunteer training programs of Learning for Life and handles all national program support. As of December 31, 2023 there were 90,276 youth participants served by 10,215 adult leaders - a grand total participation of 100,491.

    Expenses $1,433,844 · Grants $34,625 · Revenue $1,725,596

  • STEM (Science, Technology, Engineering, Math) activities that explore the Physics of the outdoor experience and the Engineering that energizes it.

    Expenses $7,224 · Revenue $22,391

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

Listed in Part VII

  • Michael A Ashline

    Former Officer

    Total calculated
    $704,360
    From this org
    $0
    From related orgs
    $669,986
    Other
    $34,374
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $366,942 related
    Bonus
    $0 + $300,000 related
    Other
    $0 + $3,043 related
    Deferred
    $0 + $9,900 related
    Nontaxable benefits
    $0 + $24,474 related
    Filer's total
    $0 + $704,359 related

  • Cicely Nelson

    Former Officer

    Total calculated
    $280,132
    From this org
    $0
    From related orgs
    $263,853
    Other
    $16,279
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $233,637 related
    Bonus
    $0 + $30,000 related
    Other
    $0 + $216 related
    Deferred
    $0 + $5,666 related
    Nontaxable benefits
    $0 + $10,613 related
    Filer's total
    $0 + $280,132 related

  • Russ McNamer

    Former Officer

    Total calculated
    $193,846
    From this org
    $0
    From related orgs
    $165,502
    Other
    $28,344
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $164,489 related
    Bonus
    $0
    Other
    $0 + $1,012 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $28,344 related
    Filer's total
    $0 + $193,845 related

  • Steven Hardy

    Secretary

    Total calculated
    $181,934
    From this org
    $0
    From related orgs
    $166,304
    Other
    $15,630
    Hours/week
    4 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $156,049 related
    Bonus
    $0
    Other
    $0 + $10,255 related
    Deferred
    $0 + $5,055 related
    Nontaxable benefits
    $0 + $10,575 related
    Filer's total
    $0 + $181,934 related

  • Lisa Fritschel

    Treasurer and CFO

    Total calculated
    $174,426
    From this org
    $0
    From related orgs
    $153,049
    Other
    $21,377
    Hours/week
    4 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $151,586 related
    Bonus
    $0
    Other
    $0 + $1,463 related
    Deferred
    $0 + $4,709 related
    Nontaxable benefits
    $0 + $16,668 related
    Filer's total
    $0 + $174,426 related

  • Tim Anderson

    President

    Total calculated
    $164,380
    From this org
    $0
    From related orgs
    $140,339
    Other
    $24,041
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $138,795 related
    Bonus
    $0
    Other
    $0 + $1,544 related
    Deferred
    $0 + $4,442 related
    Nontaxable benefits
    $0 + $19,599 related
    Filer's total
    $0 + $164,380 related

  • Bray Barnes

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Richard Davies

    Director

    Total calculated
    $0
    Hours/week
    1

  • Fred Markham

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Craig Martin

    Director

    Total calculated
    $0
    Hours/week
    1

  • Kathleen O'Toole

    Director (Jan-June2023)

    Total calculated
    $0
    Hours/week
    1

  • Jeff Schweiger

    Director

    Total calculated
    $0
    Hours/week
    0 + 1 related

  • Dr Helen Stiff-Williams

    Director

    Total calculated
    $0
    Hours/week
    1

  • Dan Walters

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mark Wiesenhahn

    Chairman

    Total calculated
    $0
    Hours/week
    1

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3
Related Organization Compensation Method: Learning for Life has no compensated employees. This information presented refers to compensation paid by the Boy Scouts of America EIN: 22-1576300 to the Officers listed on Schedule J.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.0
Source object
202413209349315486

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

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