Civic Intelligence

Lesson One Foundation Inc

990 • Fiscal year 2014 • EIN 04-2656636

Sep 01, 2013 to Aug 31, 2014 • Filed on Jul 15, 2015

436 Marrett RoadLexington, MA 02421

(617) 247-2787

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

100th percentile

58.19x

Higher debt load relative to assets than 100% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

95th percentile

1.03x

Higher debt load relative to revenue than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

8th percentile

-51%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

86th percentile

$30,684

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 35.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

2nd percentile

-93%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-55%

Faster revenue growth than 7% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,552

Down $19,743 (-93%) from 2013

Net Assets

Down

-$88,754

Down $44,393 (-100%) from 2013

Liabilities

Up

$90,306

Up $24,650 (+38%) from 2013

Revenue

Down

$87,597

Down $108,351 (-55%) from 2013

Expenses

Down

$131,990

Down $69,740 (-35%) from 2013

Net Income

Down

-$44,393

Down $38,611 (-668%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$1,552
Liabilities$90,306
Net Assets-$88,754

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$87,597
Expenses$131,990
Net Income-$44,393
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jul 15, 2015
Return Version
2013v4.0
Gross Receipts
$87,597
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$40,800$60,800▲ $20,000
Prepaid Expenses and Deferred Charges$1,824--
Cash and Non-Interest-Bearing Accounts$17,860$850▼ $17,010
Inventories for Sale or Use$1,002$702▼ $300
Land, Buildings, and Equipment, Net$609$0▼ $609
Total Assets$21,295$1,552▼ $19,743
Liabilities
Accounts Payable and Accrued Expenses$23,921$28,921▲ $5,000
Other Liabilities$935$585▼ $350
Total Liabilities$65,656$90,306▲ $24,650
Net Assets / Fund Balance
Unrestricted Net Assets$-44,361$-88,754▼ $44,393
Total Net Assets Fund Balance$-44,361$-88,754▼ $44,393
Total Liabilities and Net Assets / Fund Balance$21,295$1,552▼ $19,743

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Fern Shamis-vonisTreasurerFT$30,684$30,684
Jon OliverExecutive DirectorFT$23,138$23,138

Board Members and Trustees

NameTitle
John HigginsClerk and Director
Colin BrenanDirector
Paul TodiscoDirector
Roger DeangelisDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$76,874
Program Service Revenue
$10,722
Investment Income
$1
Other Revenue
$0
All Other Contributions
$76,874
Change in Net Assets
$-44,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$78,891
Other Expenses$53,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,919$16,900-$53,819
Travel$34,439$1,435-$35,874
Other Employee Benefits$14,783$6,335-$21,118
Office Expenses$1,437$4,643-$6,080
Occupancy$2,444$2,444-$4,888
Payroll Taxes$2,966$988-$3,954
Insurance-$2,507-$2,507
Fees for Services Accounting-$2,500-$2,500
Depreciation Depletion-$609-$609
Interest-$341-$341
Other Expenses$300--$300
Total Functional Expenses$93,288$38,702$0$131,990
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$40,800$60,800▲ $20,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$585
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
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 11

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

Jon oliver - 38 jersey street, marblehead, ma 01945. Paul todisco - 84 state street, suite 250, boston, ma 02109. Colin brenan - 12 gill street, suite 4000, woburn, ma 01801. Roger deangelis - 127 rt 126, hamilton, nj 08610. Fern shamis-vonis - 224 summer street, framingham, ma 01701. John higgins - 71 governors road, milton, ma 02186.

Filing and Contact Details

Filer

EIN
04-2656636
Phone
6172472787

Signing Officer

Name
Jon Oliver
Title
Executive Director
Phone
6172472787
Signed
2015-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Oliver
Formed
1978
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Preparer
Jeanne M Fitzgerald
Phone
6172270600
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0LESSON 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.
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IRS990/Desc0LESSON ONE HAS SUCCESSFULLY LAUNCHED A NEW BREAKTHROUGH RESPONSE TO INTERVENTION AND INSTRUCTION (RTII) MODEL AT SELECT SCHOOLS AND COMMUNITIES IN CALIFORNIA. THEIR ELEMENTARY SCHOOL (PRE-K - GRADE 6) MODEL PROVIDES SCHOOLS WITH AN INFRASTRUCTURE FOR RTII WITH A FOCUS ON SOCIAL AND ACADEMIC SUCCESS. THE UNIVERSAL APPROACH REACHES ALL SCHOOL STAFF, CHILDREN AND PARENTS/GUARDIANS WITH COMPREHENSIVE TRAINING IN LESSON ONE, PROVIDING A POSITIVE CLIMATE AND CULTURE-CHANGE IN SCHOOLS, HOMES AND COMMUNITIES. LESSON ONE IS ALSO PROVIDING MODELING FOR MIDDLE AND HIGH SCHOOLS AND TAILOR-MAKE AN INTERVENTION TO FIT THE NEEDS OF EACH SITE. INITIATIVES WITH THESE POPULATIONS INCLUDE PARENTING EDUCATION FOR TEENS AS WELL AS TRAINING THEM FOR MENTORING YOUNGER CHILDREN.
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IRS990/MissionDesc0THIRTY-FIVE 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.
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0585
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0585
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt050800
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt110000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUSINESS OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1BUSINESS OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt030800
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt110000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0FERN SHAMIS-VONIS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ROGER DEANGELIS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/TotalBalanceDueAmt060800
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. COLIN BRENAN - 12 GILL STREET, SUITE 4000, WOBURN, MA 01801. ROGER DEANGELIS - 127 RT 126, HAMILTON, NJ 08610. FERN SHAMIS-VONIS - 224 SUMMER STREET, FRAMINGHAM, MA 01701. JOHN HIGGINS - 71 GOVERNORS ROAD, MILTON, MA 02186.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt021295
IRS990/TotalAssetsEOYAmt01552
IRS990/TotalAssetsGrp/BOYAmt021295
IRS990/TotalAssetsGrp/EOYAmt01552
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt076874
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093288
IRS990/TotalFunctionalExpensesGrp/TotalAmt0131990
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065656
IRS990/TotalLiabilitiesEOYAmt090306
IRS990/TotalLiabilitiesGrp/BOYAmt065656
IRS990/TotalLiabilitiesGrp/EOYAmt090306
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-44361
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-88754
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt093288
IRS990/TotalProgramServiceRevenueAmt010722
IRS990/TotalReportableCompFromOrgAmt053822
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087597
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01552
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01435
IRS990/TravelGrp/ProgramServicesAmt034439
IRS990/TravelGrp/TotalAmt035874
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-44361
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-88754
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10436 MARRETT ROAD
IRS990/USAddress/City0LEXINGTON
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002421
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0LESSONONE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JON OLIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172472787
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10LESSON ONE FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LESS
ReturnHeader/Filer/EIN0042656636
ReturnHeader/Filer/PhoneNum06172472787
ReturnHeader/Filer/USAddress/AddressLine10436 MARRETT ROAD
ReturnHeader/Filer/USAddress/City0LEXINGTON
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002421
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208708209
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WOODSTOCK SERVICES COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1027 SCHOOL STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode002108
ReturnHeader/PreparerPersonGrp/PhoneNum06172270600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNE M FITZGERALD
ReturnHeader/ReturnTs02015-07-15T12:58:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

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