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Nonprofiteer
← LIFE LEARNING CENTER INC

Form 990 for tax year 2022

Filed by LIFE LEARNING CENTER INC.

Totals

Total revenue
$1,650,044
Total expenses
$1,661,844
Contributions and grants received
$1,685,930
Grants paid
$0
Program service revenue
$23,024
Investment income
$7,474
Other revenue
-$66,384
Total assets, end of year
$2,863,596
Total liabilities, end of year
$185,405
Net assets or fund balances, end of year
$2,678,191
Program services expenses (Part IX)
$1,360,571
Management and general expenses
$234,701
Fundraising expenses
$66,572
Program service expenses (Part III)
$1,360,571

Program services were 81.9% 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

    $175,000

  • 1c · Fundraising events

    $394,135

  • 1f · All other contributions, gifts and grants

    $1,116,795

  • 1g · Noncash contributions included above

    $10,782

  • 2a · Program service revenue: KCDC

    total $23,024 · related or exempt $23,024

  • 3 · Investment income

    total $7,474 · excluded $7,474

  • 8a · Fundraising events: gross income

    $48,223

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

    $394,135

  • 8b · Fundraising events: direct expenses

    $114,607

  • 8c · Net income from fundraising events

    total -$66,384 · excluded -$66,384

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $278,182 · program services $278,182

  • 7 · Other salaries and wages

    total $659,154 · program services $532,608 · management and general $72,514 · fundraising $54,032

  • 9 · Other employee benefits

    total $64,826 · program services $55,597 · management and general $3,519 · fundraising $5,710

  • 10 · Payroll taxes

    total $73,535 · program services $63,969 · management and general $5,759 · fundraising $3,807

  • 11b · Fees: legal

    total $15,485 · management and general $15,485

  • 11c · Fees: accounting

    total $51,263 · management and general $51,263

  • 11g · Fees: other

    total $38,026 · program services $8,550 · management and general $29,476

  • 12 · Advertising and promotion

    total $15,517 · program services $14,217 · management and general $1,300

  • 13 · Office expenses

    total $14,700 · program services $11,640 · management and general $2,989 · fundraising $71

  • 14 · Information technology

    total $69,641 · program services $50,162 · management and general $19,353 · fundraising $126

  • 16 · Occupancy

    total $141,042 · program services $137,048 · management and general $2,849 · fundraising $1,145

  • 20 · Interest

    total $3,212 · management and general $3,212

  • 22 · Depreciation, depletion and amortization

    total $72,192 · program services $70,076 · management and general $1,509 · fundraising $607

  • 23 · Insurance

    total $35,314 · program services $31,693 · management and general $3,387 · fundraising $234

  • 24a · Other expenses: Member/Candidate Suppor

    total $86,988 · program services $86,967 · management and general $6 · fundraising $15

  • 24b · Other expenses: Other expenses

    total $32,492 · program services $9,587 · management and general $22,080 · fundraising $825

  • 24c · Other expenses: Testing Tools

    total $10,275 · program services $10,275

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $511,788 · end of year $452,174

  • 3 · Pledges and grants receivable

    beginning of year $110,058 · end of year $245,500

  • 4 · Accounts receivable

    beginning of year $233,961 · end of year $159,515

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,123 · end of year $9,474

  • 10a · Land, buildings and equipment: cost or other basis

    $2,338,733

  • 10b · Land, buildings and equipment: accumulated depreciation

    $742,668

  • 10c · Land, buildings and equipment, net

    beginning of year $1,632,799 · end of year $1,596,065

  • 11 · Investments: publicly traded securities

    beginning of year $963,114 · end of year $359,469

  • 15 · Other assets

    beginning of year $27,864 · end of year $41,399

  • 17 · Accounts payable and accrued expenses

    beginning of year $98,451 · end of year $129,497

  • 22 · Loans and payables to officers and key people

    beginning of year $79,879 · end of year $34,919

  • 25 · Other liabilities

    beginning of year $11,812 · end of year $20,989

  • 27 · Net assets without donor restrictions

    beginning of year $3,068,636 · end of year $2,352,811

  • 28 · Net assets with donor restrictions

    beginning of year $227,929 · end of year $325,380

Mission and programs · 2022

Mission

Life Learning Center Inc. (Center) is a United Way-funded, nonprofit organization that works with multiple local community partners and progressive employers to take individuals who demonstrate a commitment to stable employment and prepare them for productive, sustainable careers through education, training and life coaching. The Center's strategy is focused solely on employment enhancement and is supplemented by four intertwined themes: Foundation for Success, Personal Life Skills, Education and/or Skills Advancement and Community Involvement.

  • Prepare individuals who demonstrate a commitment to stable employment, for productive, sustainable careers through education, training and life experience. Life Learning Center (Center) has created defined collaborative program pipelines. Specifically, the Center is the exclusive aftercare provider for Kenton County Detention Center's comprehensive opiate response 12 step and jail substance abuse programs. The Center also partners with the Kenton County Commonwealth's attorney's office on an alternative sentencing model designed for reentry. The Center services an "at-risk" population presenting with the following barriers: 94% have a criminal background with 87% holding a felony conviction, 86% report $0 monthly income at program start, 94% have a history of substance abuse, 78% require transportation assistance and 67% have a mental health diagnosis.

    Expenses $1,360,571 · Revenue $23,024

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Daniel Meyer

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Rocky Boiman

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jack Geiger

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Patrick Hughes

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Chris Carle

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Michelle Keller

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Carol Butler

    Vice Chair

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • William Butler

    Chairman

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Alecia Webb-Edgington

    President

    Total calculated
    $164,800
    From this org
    $160,000
    From related orgs
    $0
    Other
    $4,800
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $160,000
    Bonus
    $0
    Other
    $0
    Deferred
    $4,800
    Nontaxable benefits
    $0
    Filer's total
    $164,800

  • Deana Taylor

    Secretary

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Keith Carlson

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Denise Govan

    Managing Director

    Total calculated
    $113,382
    From this org
    $110,080
    From related orgs
    $0
    Other
    $3,302
    Hours/week
    50

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

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.

  • Rebelawn Realty Inc

    501(c)(2) · Real Estate Holding · KY

    Directly controlled by Life Learning Center Inc

Provenance

Return type
form_990
Tax year
2022
Filed
28 September 2023
IRS schema version
2022v5.0
Source object
202342839349300529

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