Civic Intelligence

Lesson One Foundation Inc

EIN 04-2656636 • 501(c)3 • Lexington, MA

Profile

Forty years ago, jon oliver established the lesson one foundation, a boston-based nonprofit group that brings its program, called skills for life, principally to elementary schools.

436 Marrett RoadLexington, MA 02421

lessonone.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

7.30x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

98th percentile

3.66x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

40th percentile

-2.5%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

93rd percentile

100%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-66%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$0

Down $11,080 (-100%) from 2020

Liabilities

Down

$8,994

Down $71,856 (-89%) from 2020

Net Assets

Up

-$8,994

Up $60,776 (+87%) from 2020

Revenue

Up

$67,500

Up $45,400 (+205%) from 2020

Expenses

Down

$6,724

Down $15,927 (-70%) from 2020

Net Income

Up

$60,776

Up $61,327 (+11130%) from 2020

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50K-$100KAssets 2010: $87,452Liabilities 2010: $16,497Net Assets 2010: $70,9552010Assets 2011: $72,363Liabilities 2011: $16,779Net Assets 2011: $55,5842011Assets 2012: $16,568Liabilities 2012: $55,146Net Assets 2012: -$38,5782012Assets 2013: $21,295Liabilities 2013: $65,656Net Assets 2013: -$44,3612013Assets 2014: $1,552Liabilities 2014: $90,306Net Assets 2014: -$88,7542014Assets 2015: $10,579Liabilities 2015: $88,615Net Assets 2015: -$78,0362015Assets 2017: $40,752Liabilities 2017: $77,750Net Assets 2017: -$36,9982017Assets 2018: $13,136Liabilities 2018: $75,250Net Assets 2018: -$62,1142018Assets 2019: $5,531Liabilities 2019: $74,750Net Assets 2019: -$69,2192019Assets 2020: $11,080Liabilities 2020: $80,850Net Assets 2020: -$69,7702020Assets 2021: $0Liabilities 2021: $8,994Net Assets 2021: -$8,9942021

Highlighted filing

2021

Assets$0
Liabilities$8,994
Net Assets-$8,994

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $466,352Expenses 2010: $515,265Net Income 2010: -$48,9132010Expenses 2011: $386,1852011Revenue 2012: $244,067Expenses 2012: $338,229Net Income 2012: -$94,1622012Revenue 2013: $195,948Expenses 2013: $201,730Net Income 2013: -$5,7822013Revenue 2014: $87,597Expenses 2014: $131,990Net Income 2014: -$44,3932014Revenue 2015: $97,409Expenses 2015: $86,691Net Income 2015: $10,7182015Revenue 2017: $0Expenses 2017: $8,243Net Income 2017: -$8,2432017Revenue 2018: $77,113Expenses 2018: $63,229Net Income 2018: $13,8842018Revenue 2019: $65,000Expenses 2019: $72,105Net Income 2019: -$7,1052019Revenue 2020: $22,100Expenses 2020: $22,651Net Income 2020: -$5512020Revenue 2021: $67,500Expenses 2021: $6,724Net Income 2021: $60,7762021

Highlighted filing

2021

Revenue$67,500
Expenses$6,724
Net Income$60,776

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 15, 2022
Return Version
2020v4.2
Gross Receipts
$67,500
Mission and Program Overview

Mission

Forty years ago, jon oliver established the lesson one foundation, a boston-based nonprofit group that brings its program, called skills for life, principally to elementary schools.

Lesson one develops solutions for today's children. It has created breakthrough approaches through exciting culture changes in schools, homes and communities for both children and adults integrating social and academic skills and increasing self-esteem.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$61,400$0▼ $61,400
Cash and Non-Interest-Bearing Accounts$10,378$0▼ $10,378
Inventories for Sale or Use$702$0▼ $702
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,080$0▼ $11,080
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,350$8,994▼ $4,356
Other Liabilities$6,100$0▼ $6,100
Total Liabilities$80,850$8,994▼ $71,856
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-69,770$-8,994▲ $60,776
Total Net Assets Fund Balance$-69,770$-8,994▲ $60,776
Total Liabilities and Net Assets / Fund Balance$11,080$0▼ $11,080

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$11,820$11,820
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul TodiscoDirector
Jon OliverExecutive Director
Fern Shamis-vonisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$67,500
Change in Net Assets
$60,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,972--$2,972
Insurance$124$124-$248
Office Expenses$66$66-$132
Other Expenses$62$62-$124
Total Functional Expenses$4,848$1,876$0$6,724
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Fern Shamis-vonisTreasurer-No-
Roger DeangelisClerk and Director-No-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$61,400$0▼ $61,400
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A pdf of lesson one's 990 is emailed to each director for review.

Form 990, Part VI, Section B, Line 12C

Compliance forms completed by directors and employees each year.

Form 990, Part VI, Section B, Line 15

Review by the board of directors to determine compensation.

Form 990, Part VI, Section C, Line 19

It is available for public inspection upon written request to lesson one.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Jon oliver - 38 jersey street, marblehead, ma 01945. Paul todisco - 84 state street, suite 250, boston, ma 02109. Fern shamis-vonis - 224 summer street, framingham, ma 01701.

Filing and Contact Details

Filer

Filer Name
Lesson One Foundation Inc
EIN
04-2656636
Phone
6172472787
Address
436 MARRETT ROAD, LEXINGTON, MA 02421

Signing Officer

Name
Jon Oliver
Title
Executive Director
Phone
6172472787
Signed
2022-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Oliver
Formed
1978
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Woodstock Services Co LLC
Address
101 ARCH ST 1000, BOSTON, MA 02110
Preparer
Jeanne M Fitzgerald
Phone
6172270600
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IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0PAID ACCOUNTS PAYABLEDISTRIBUTED CASH TO PAY CREDITORS
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A PDF OF LESSON ONE'S 990 IS EMAILED TO EACH DIRECTOR FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE FORMS COMPLETED BY DIRECTORS AND EMPLOYEES EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW BY THE BOARD OF DIRECTORS TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IT IS AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST TO LESSON ONE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JON OLIVER - 38 JERSEY STREET, MARBLEHEAD, MA 01945. PAUL TODISCO - 84 STATE STREET, SUITE 250, BOSTON, MA 02109. FERN SHAMIS-VONIS - 224 SUMMER STREET, FRAMINGHAM, MA 01701.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt011080
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt011080
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01876
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04848
IRS990/TotalFunctionalExpensesGrp/TotalAmt06724
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt080850
IRS990/TotalLiabilitiesEOYAmt08994
IRS990/TotalLiabilitiesGrp/BOYAmt080850
IRS990/TotalLiabilitiesGrp/EOYAmt08994
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-69770
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-8994
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04848
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt067500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt067500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011080
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0436 MARRETT ROAD
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002421
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0LESSONONE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JON OLIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172472787
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LESSON ONE FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LESS
ReturnHeader/Filer/EIN0042656636
ReturnHeader/Filer/PhoneNum06172472787
ReturnHeader/Filer/USAddress/AddressLine1Txt0436 MARRETT ROAD
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002421
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208708209
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WOODSTOCK SERVICES CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 ARCH ST 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002110
ReturnHeader/PreparerPersonGrp/PhoneNum06172270600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNE M FITZGERALD
ReturnHeader/ReturnTs02022-07-15T10:08:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OLIVER
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

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