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Nonprofiteer
← LINCOLN LEARNING SOLUTIONS INC

Form 990 for tax year 2023

Filed by LINCOLN LEARNING SOLUTIONS INC.

Totals

Total revenue
$21,151,524
Total expenses
$23,948,278
Contributions and grants received
$0
Grants paid
$270,144
Program service revenue
$9,450,137
Investment income
$3,516,562
Other revenue
$8,184,825
Total assets, end of year
$64,611,888
Total liabilities, end of year
$2,534,591
Net assets or fund balances, end of year
$62,077,297
Program services expenses (Part IX)
$14,811,988
Management and general expenses
$9,136,290
Fundraising expenses
$0
Program service expenses (Part III)
$14,811,988

Program services were 61.8% 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.

  • 2a · Program service revenue: MANAGEMENT SERVICES

    total $9,450,137 · related or exempt $9,450,137

  • 3 · Investment income

    total $1,220,203 · unrelated business $270,309 · excluded $949,894

  • 6a · Gross rents

    real property $47,460

  • 6b · Less rental expenses

    real property $62,098

  • 6c · Rental income or loss

    real property -$14,638

  • 6d · Net rental income or loss

    total -$14,638 · excluded -$14,638

  • 7a · Gross sales of assets other than inventory

    securities $18,449,401 · other assets $4,000

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

    securities $16,150,085 · other assets $6,957

  • 7c · Gain or loss

    securities $2,299,316 · other assets -$2,957

  • 7d · Net gain or loss

    total $2,296,359 · related or exempt $2,296,359

  • 10a · Gross sales of inventory

    $16,806,231

  • 10b · Cost of goods sold

    $8,839,493

  • 10c · Net income from sales of inventory

    total $7,966,738 · related or exempt $7,966,738

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $232,725 · related or exempt $232,725

  • 11e · Other revenue, total

    $232,725

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $270,144 · program services $270,144

  • 5 · Compensation of officers, directors and key employees

    total $1,501,637 · program services $225,246 · management and general $1,276,391

  • 7 · Other salaries and wages

    total $12,405,558 · program services $9,109,531 · management and general $3,296,027

  • 8 · Pension plan contributions

    total $542,194 · program services $387,603 · management and general $154,591

  • 9 · Other employee benefits

    total $2,267,589 · program services $1,650,719 · management and general $616,870

  • 10 · Payroll taxes

    total $1,048,569 · program services $733,998 · management and general $314,571

  • 11b · Fees: legal

    total $395,999 · program services $59,400 · management and general $336,599

  • 11c · Fees: accounting

    total $59,716 · management and general $59,716

  • 11f · Fees: investment management

    total $79,723 · management and general $79,723

  • 11g · Fees: other

    total $1,313,173 · program services $810,823 · management and general $502,350

  • 12 · Advertising and promotion

    total $420,268 · program services $6,165 · management and general $414,103

  • 13 · Office expenses

    total $327,618 · program services $238,770 · management and general $88,848

  • 14 · Information technology

    total $1,245,679 · program services $721,336 · management and general $524,343

  • 16 · Occupancy

    total $552,707 · program services $414,530 · management and general $138,177

  • 17 · Travel

    total $121,664 · program services $54,039 · management and general $67,625

  • 19 · Conferences, conventions and meetings

    total $305,035 · program services $2,442 · management and general $302,593

  • 22 · Depreciation, depletion and amortization

    total $163,773 · management and general $163,773

  • 23 · Insurance

    total $270,727 · program services $127,242 · management and general $143,485

  • 24a · Other expenses: MISCELLANEOUS EXPENSES

    total $571,637 · management and general $571,637

  • 24b · Other expenses: INCOME TAX EXPENSE

    total $84,327 · management and general $84,327

  • 24c · Other expenses: SALES TAX EXPENSE

    total $541 · management and general $541

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,632,722 · end of year $1,878,811

  • 2 · Savings and temporary cash investments

    beginning of year $14,539,428 · end of year $13,212,542

  • 4 · Accounts receivable

    beginning of year $499,443 · end of year $1,127,413

  • 7 · Other notes and loans receivable

    beginning of year $5,740,439 · end of year $5,740,439

  • 8 · Inventories for sale or use

    beginning of year $4,251,350 · end of year $4,268,169

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,785,122 · end of year $1,744,834

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

    $10,646,451

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

    $3,103,273

  • 10c · Land, buildings and equipment, net

    beginning of year $6,171,359 · end of year $7,543,178

  • 11 · Investments: publicly traded securities

    beginning of year $14,774,652 · end of year $15,217,347

  • 12 · Investments: other securities

    beginning of year $12,866,708 · end of year $12,866,708

  • 14 · Intangible assets

    beginning of year $576,682 · end of year $994,794

  • 15 · Other assets

    beginning of year $4,696,158 · end of year $17,653

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,283,614 · end of year $2,494,591

  • 18 · Grants payable

    beginning of year $60,000 · end of year $40,000

  • 27 · Net assets without donor restrictions

    beginning of year $66,190,449 · end of year $62,077,297

Mission and programs · 2023

Mission

THE MISSION OF LINCOLN LEARNING SOLUTIONS(LLS) IS TO EMPOWER LEARNING COMMUNITIES BY PROVIDING THEM WITH PRODUCTS, STRATEGIES AND SERVICES ALIGNED WITH PROVEN EDUCATIONAL PRACTICES.

Activities or mission (Part I)

TO EMPOWER LEARNING COMMUNITIES BY PROVIDING THEM WITH PRODUCTS, STRATEGIES AND SERVICES ALIGNED WITH PROVEN EDUCATIONAL PRACTICES.

  • LLS PROVIDES INTERACTIVE CURRICULUM AND EDUCATIONAL SERVICES WHICH SUPPORTS ONLINE LEARNING FOR STUDENTS, SCHOOLS, AND SCHOOL DISTRICTS, AS WELL AS PROVIDING SCHOOLS AND SCHOOL DISTRICTS WITH FACILITIES MAINTENANCE AND CONSULTING SERVICES. LLS ALSO SUPPORTS THE COMMUNITY BY PROVIDING GRANTS & DONATIONS TO LOCAL NONPROFIT ORGANIZATIONS. THESE SERVICES HELP BUILD THE FOUNDATION OF A BETTER COMMUNITY THROUGH EDUCATIONAL INSTRUCTION.

    Expenses $14,811,988 · Grants $270,144 · Revenue $19,945,959

As filed on the 2023 return.

Listed in Part VII

  • Robert M Clements

    CHAIRMAN/PRE

    Total calculated
    $346,055
    From this org
    $320,170
    From related orgs
    $0
    Other
    $25,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $320,170
    Bonus
    not reported
    Other
    not reported
    Deferred
    $16,184
    Nontaxable benefits
    $9,701
    Filer's total
    $346,055

  • Dr Rachel Book

    MARKETING OF

    Total calculated
    $244,881
    From this org
    $211,332
    From related orgs
    $0
    Other
    $33,549
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $211,332
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,819
    Nontaxable benefits
    $22,730
    Filer's total
    $244,881

  • Craig W McMillen

    CFO

    Total calculated
    $232,389
    From this org
    $221,325
    From related orgs
    $0
    Other
    $11,064
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $221,325
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,064
    Nontaxable benefits
    not reported
    Filer's total
    $232,389

  • Charles D Thayer

    CHIEF ACADEM

    Total calculated
    $210,188
    From this org
    $178,320
    From related orgs
    $0
    Other
    $31,868
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,320
    Bonus
    not reported
    Other
    not reported
    Deferred
    $9,138
    Nontaxable benefits
    $22,730
    Filer's total
    $210,188

  • David Whitehead

    IT EXECUTIVE

    Total calculated
    $200,116
    From this org
    $168,667
    From related orgs
    $0
    Other
    $31,449
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,667
    Bonus
    not reported
    Other
    not reported
    Deferred
    $8,719
    Nontaxable benefits
    $22,730
    Filer's total
    $200,116

  • Patrick Palmer

    SOFTWARE ENG

    Total calculated
    $155,772
    From this org
    $126,523
    From related orgs
    $0
    Other
    $29,249
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,523
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,519
    Nontaxable benefits
    $22,730
    Filer's total
    $155,772

  • Kriston Colatriano

    EX. DIR. OF

    Total calculated
    $155,280
    From this org
    $126,274
    From related orgs
    $0
    Other
    $29,006
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,274
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,516
    Nontaxable benefits
    $22,490
    Filer's total
    $155,280

  • Brittany Janectic

    ASSISTANT VP

    Total calculated
    $154,800
    From this org
    $126,382
    From related orgs
    $0
    Other
    $28,418
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,382
    Bonus
    not reported
    Other
    not reported
    Deferred
    $5,688
    Nontaxable benefits
    $22,730
    Filer's total
    $154,800

  • James Joplin

    DIR. OF ENT.

    Total calculated
    $147,995
    From this org
    $133,934
    From related orgs
    $0
    Other
    $14,061
    Hours/week
    40

  • Christina Zarek

    DIRECTOR OF

    Total calculated
    $131,401
    From this org
    $124,167
    From related orgs
    $0
    Other
    $7,234
    Hours/week
    40

  • Bruce Boliver

    SECRETARY

    Total calculated
    $72,494
    From this org
    $72,494
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Gerald K Gumpf

    DIRECTOR

    Total calculated
    $72,494
    From this org
    $72,494
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Connie Howard

    TREASURER

    Total calculated
    $72,494
    From this org
    $72,494
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

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

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 corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • NATIONAL NETWORK OF DIGITAL SCHOOLS CORP

    C CORP · PROPERTY · PA · 100% owned · controlled entity

    Directly controlled by LINCOLN LEARNING SOLUTIONS

  • EVAN-MOOR CORPORATION

    C CORP · PUBLISHER · CA · 100% owned · controlled entity

    Directly controlled by NATIONAL NETWORK OF DIGITAL SCHOOLS CORP

Provenance

Return type
form_990
Tax year
2023
Filed
7 May 2025
IRS schema version
2023v6.0
Source object
202531359349305208

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