Civic Intelligence

Lesson One Foundation Inc

990 • Fiscal year 2015 • EIN 04-2656636

Sep 01, 2014 to Aug 31, 2015 • Filed on Jul 15, 2016

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

99th percentile

8.38x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

0.91x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

80th percentile

$12,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

98th percentile

582%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,579

Up $9,027 (+582%) from 2014

Net Assets

Up

-$78,036

Up $10,718 (+12%) from 2014

Liabilities

Down

$88,615

Down $1,691 (-1.9%) from 2014

Revenue

Up

$97,409

Up $9,812 (+11%) from 2014

Expenses

Down

$86,691

Down $45,299 (-34%) from 2014

Net Income

Up

$10,718

Up $55,111 (+124%) from 2014

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

2015

Assets$10,579
Liabilities$88,615
Net Assets-$78,036

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

2015

Revenue$97,409
Expenses$86,691
Net Income$10,718
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jul 15, 2016
Return Version
2014v6.0
Gross Receipts
$97,409
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$60,800$62,300▲ $1,500
Cash and Non-Interest-Bearing Accounts$850$9,877▲ $9,027
Inventories for Sale or Use$702$702→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,552$10,579▲ $9,027
Liabilities
Accounts Payable and Accrued Expenses$28,921$26,175▼ $2,746
Other Liabilities$585$140▼ $445
Total Liabilities$90,306$88,615▼ $1,691
Net Assets / Fund Balance
Unrestricted Net Assets$-88,754$-78,036▲ $10,718
Total Net Assets Fund Balance$-88,754$-78,036▲ $10,718
Total Liabilities and Net Assets / Fund Balance$1,552$10,579▲ $9,027

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Jon OliverExecutive DirectorFT$12,000$12,000
Fern Shamis-vonisTreasurerPT$8,000$8,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$51,101
Program Service Revenue
$46,307
Investment Income
$1
Other Revenue
$0
All Other Contributions
$51,101
Change in Net Assets
$10,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,002
Salaries, Compensation, and Employee Benefits$40,689
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$14,400$5,600-$20,000
Other Employee Benefits$13,411$5,748-$19,159
Office Expenses$7,811$7,811-$15,622
Travel$10,816$1,202-$12,018
Occupancy$2,744$2,744-$5,488
Insurance-$3,343-$3,343
Fees for Services Accounting-$2,500-$2,500
Payroll Taxes$1,148$382-$1,530
Other Expenses$4,456$575-$575
Advertising-$250-$250
Total Functional Expenses$54,786$31,905$0$86,691
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$60,800$62,300▲ $1,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$140
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

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
2016-07-15
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

Firm
Woodstock Services Company LLC
Address
27 SCHOOL STREET SUITE 200, BOSTON, MA 02108
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/MissionDesc0THIRTY-SEVEN 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0244067
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0370814
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0995836
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/Amt0140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0140
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt052300
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/OriginalPrincipalAmt050800
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt110000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0FERN SHAMIS-VONIS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ROGER DEANGELIS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/TotalBalanceDueAmt062300
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/TotalAssetsBOYAmt01552
IRS990/TotalAssetsEOYAmt010579
IRS990/TotalAssetsGrp/BOYAmt01552
IRS990/TotalAssetsGrp/EOYAmt010579
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt051101
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031905
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt054786
IRS990/TotalFunctionalExpensesGrp/TotalAmt086691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt090306
IRS990/TotalLiabilitiesEOYAmt088615
IRS990/TotalLiabilitiesGrp/BOYAmt090306
IRS990/TotalLiabilitiesGrp/EOYAmt088615
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-88754
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-78036
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt054786
IRS990/TotalProgramServiceRevenueAmt046307
IRS990/TotalReportableCompFromOrgAmt020000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046308
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097409
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01552
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010579
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01202
IRS990/TravelGrp/ProgramServicesAmt010816
IRS990/TravelGrp/TotalAmt012018
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-88754
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-78036
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0436 MARRETT ROAD
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002421
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0LESSONONE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JON OLIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172472787
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-15
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 COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt027 SCHOOL STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002108
ReturnHeader/PreparerPersonGrp/PhoneNum06172270600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEANNE M FITZGERALD
ReturnHeader/ReturnTs02016-07-15T11:10:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

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