Civic Intelligence

Life Skills Center of Elyria

EIN 30-0054968 • 501(c)3 • Elyria, OH

Profile

To provide an alternative high school opportunity for at-risk and drop-out youth between the ages of 16 and 22. The school provides students a comprehensive education, life skills, work training and employment.

2015 West River Road NorthElyria, OH 44035

www.lifeskillscenters.com

Siviq Scores

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

Liabilities / Assets

98th percentile

1.87x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.34x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.7%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$750

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

37%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$595,841

Up $77,504 (+15%) from 2023

Liabilities

Down

$1,114,407

Down $10,832 (-1.0%) from 2023

Net Assets

Up

-$518,566

Up $88,336 (+15%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin46th percentile

Revenue

Up

$3,238,057

Up $876,345 (+37%) from 2023

Expenses

Up

$3,149,721

Up $833,935 (+36%) from 2023

Net Income

Up

$88,336

Up $42,410 (+92%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $290,099Liabilities 2010: $139,074Net Assets 2010: $151,0252010Assets 2011: $200,537Liabilities 2011: $82,237Net Assets 2011: $118,3002011Assets 2012: $154,039Liabilities 2012: $72,501Net Assets 2012: $81,5382012Assets 2013: $95,711Liabilities 2013: $57,985Net Assets 2013: $37,7262013Assets 2014: $46,842Liabilities 2014: $35,024Net Assets 2014: $11,8182014Assets 2015: $238,838Liabilities 2015: $1,278,306Net Assets 2015: -$1,039,4682015Assets 2016: $186,492Liabilities 2016: $1,212,900Net Assets 2016: -$1,026,4082016Assets 2017: $306,936Liabilities 2017: $1,327,036Net Assets 2017: -$1,020,1002017Assets 2018: $315,487Liabilities 2018: $1,151,532Net Assets 2018: -$836,0452018Assets 2019: $390,173Liabilities 2019: $1,083,010Net Assets 2019: -$692,8372019Assets 2021: $525,514Liabilities 2021: $1,237,458Net Assets 2021: -$711,9442021Assets 2022: $581,639Liabilities 2022: $1,234,467Net Assets 2022: -$652,8282022Assets 2023: $518,337Liabilities 2023: $1,125,239Net Assets 2023: -$606,9022023Assets 2024: $595,841Liabilities 2024: $1,114,407Net Assets 2024: -$518,5662024

Highlighted filing

2024

Assets$595,841
Liabilities$1,114,407
Net Assets-$518,566
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,913,3802010Expenses 2011: $1,485,6192011Expenses 2012: $1,227,8922012Expenses 2013: $1,273,9902013Revenue 2014: $1,365,250Expenses 2014: $1,391,158Net Income 2014: -$25,9082014Revenue 2015: $1,551,223Expenses 2015: $1,508,146Net Income 2015: $43,0772015Revenue 2016: $1,448,077Expenses 2016: $1,435,017Net Income 2016: $13,0602016Revenue 2017: $1,204,049Expenses 2017: $1,197,741Net Income 2017: $6,3082017Revenue 2018: $1,153,128Expenses 2018: $751,356Net Income 2018: $401,7722018Revenue 2019: $1,630,062Expenses 2019: $1,486,854Net Income 2019: $143,2082019Revenue 2021: $2,134,094Expenses 2021: $2,153,539Net Income 2021: -$19,4452021Revenue 2022: $2,109,583Expenses 2022: $2,050,467Net Income 2022: $59,1162022Revenue 2023: $2,361,712Expenses 2023: $2,315,786Net Income 2023: $45,9262023Revenue 2024: $3,238,057Expenses 2024: $3,149,721Net Income 2024: $88,3362024

Highlighted filing

2024

Revenue$3,238,057
Expenses$3,149,721
Net Income$88,336
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$595,841
Liabilities
$1,114,407
Net assets
-$518,566
Revenue
$3,238,057
Expenses
$3,149,721
Net income
$88,336
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$1.11$0.52$3.24$3.15$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$1.13$0.61$2.36$2.32$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$1.23$0.65$2.11$2.05$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$1.24$0.71$2.13$2.15$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$1.08$0.69$1.63$1.49$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$1.15$0.84$1.15$0.75$0.40
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$1.33$1.02$1.20$1.20$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$1.21$1.03$1.45$1.44$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.24$1.28$1.04$1.55$1.51$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.04$0.01$1.37$1.39$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.06$0.04$1.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.07$0.08$1.23
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.08$0.12$1.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.14$0.15$1.91
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 22, 2016
Return Version
2014v6.0
Gross Receipts
$1,551,223
Mission and Program Overview

Mission

To provide an alternative high school opportunity for at-risk and drop-out youth between the ages of 16 and 22. The school provides students a comprehensive education, life skills, work training and employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$9,630$125,127▲ $115,497
Prepaid Expenses and Deferred Charges-$77,588-
Savings and Temporary Cash Investments$25,976$21,349▼ $4,627
Cash and Non-Interest-Bearing Accounts$5,217$10,325▲ $5,108
Land, Buildings, and Equipment, Net$6,019$4,449▼ $1,570
Total Assets$46,842$238,838▲ $191,996
Liabilities
Other Liabilities$0$1,093,853▲ $1,093,853
Deferred Revenue-$177,991-
Accounts Payable and Accrued Expenses$8,072$4,625▼ $3,447
Grants Payable$26,952$1,837▼ $25,115
Total Liabilities$35,024$1,278,306▲ $1,243,282
Net Assets / Fund Balance
Unrestricted Net Assets$11,818$-1,039,468▼ $1,051,286
Total Net Assets Fund Balance$11,818$-1,039,468▼ $1,051,286
Total Liabilities and Net Assets / Fund Balance$46,842$238,838▲ $191,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,449$31,802$36,251
Other Land Buildings$0$14,202$14,202
Leasehold Improvements$0$9,910$9,910
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleBaseTotal
Garrett LongacreBoard Member$1,500$1,500
Harry AdamsTreasurer$1,500$1,500
Phil HammondsSecretary$1,500$1,500
William Visalden JrVice President$1,500$1,500
George WakemanPresident$1,000$1,000
Richard EllisBoard Member$500$500

Board Members and Trustees

NameTitle
Jeff FosterFiscal Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ls Elyria LLCEducational Management121 SOUTH MAIN ST SUITE 200, Akron, OH 44308$1,451,711
Revenue and Support

Revenue Composition

Contributions and Grants
$1,512,505
Program Service Revenue
$0
Investment Income
$12
Other Revenue
$38,706
Change in Net Assets
$43,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,551,223
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,551,223
Total Revenue per Form 990
$1,551,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,448,160
Salaries, Compensation, and Employee Benefits$59,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,383,394--$1,383,394
Pension Plan Contributions$52,486--$52,486
Fees for Services Accounting-$13,004-$13,004
Insurance-$9,623-$9,623
Current Officers, Directors, Trustees, and Key Employees-$7,500-$7,500
Fees for Services Legal-$3,188-$3,188
Depreciation Depletion$1,570--$1,570
Advertising$604--$604
Other Expenses-$151-$151
Total Functional Expenses$1,438,054$70,092$0$1,508,146

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,508,146
Total Expenses per Audited Statements$1,508,146
Total Expenses per Form 990$1,508,146
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension$978,128
Continuing Fees Payable$115,725
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The school contracts with ls elyria, lcc for most of its functions. Ls elyria, llc is responsible and accountable to the school's board of directors for the administration and operation of the school. The school is required to pay ls elyria, llc a monthly continuing fee of 95.5 pecent of the school's "qualified gross revenues and ls elyria,llc is responsible for all costs incurred in providing the educational program at the school. While in control over the management duties of the school has been delegated to ls elyria,llc by virtue of the management agreement, the governing authority still has the overall responsibility to oversee the accounting procedures.”

Form 990, Part VI, Section B, Line 11

“A copy of the completed form 990 is sent to the board president and fiscal officer to be reviewed and signed before filing.”

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

“The governing authority reviews the conflict of interest policy annually.”

Form 990, Part VI, Section C, Line 19

“Upon written or verbal request, documents are made available to the public. However, for the end of the year unaudited financials, a public notice is placed in the local papers stating that the unaudited financials are available for review .”

Filing and Contact Details

Filer

Filer Name
Life Skills Center of Elyria
EIN
30-0054968
Phone
4403241755
Address
2015 WEST RIVER ROAD NORTH, ELYRIA, OH 44035

Signing Officer

Name
George E Wakeman
Title
President
Phone
4403241755
Signed
2016-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George E Wakeman
Formed
2002
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
941 STEUBENVILLE AVE PO BOX 820, CAMBRIDGE, OH 43725-0820
Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Prior period adjustment due to adoption of gasb 68 -1,094,363.”

Form 990, Part XI, Line 2C

“The organization does have a committee that assumes oversight responsibility of the audit, review of its financial statements, and selection of an independent accountant. This has not changed since the prior year.”

Financial Statement Notes

PART X, LINE 2:

“This is a governmental enterprise- fin 48 does not apply.”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08072
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04625
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK AND DROP-OUT YOUTH BETWEEN THE AGES OF 16 AND 22. THE SCHOOL PROVIDES STUDENTS A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING AND EMPLOYMENT.
IRS990/AdvertisingGrp/ProgramServicesAmt0604
IRS990/AdvertisingGrp/TotalAmt0604
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SKODA MINOTTI CPAS ATTN JEFF FOSTER
IRS990/BooksInCareOfDetail/PhoneNum03305761851
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03320 WEST MARKET ST SUITE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0FAIRLAWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044333
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt05217
IRS990/CashNonInterestBearingGrp/EOYAmt010325
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01451711
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0121 SOUTH MAIN ST SUITE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0AKRON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd044308
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0LS ELYRIA LLC
IRS990/ContractorCompensationGrp/ServicesDesc0EDUCATIONAL MANAGEMENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01512505
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012
IRS990/CYOtherExpensesAmt01448160
IRS990/CYOtherRevenueAmt038706
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt043077
IRS990/CYSalariesCompEmpBnftPaidAmt059986
IRS990/CYTotalExpensesAmt01508146
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01551223
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt0177991
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01570
IRS990/DepreciationDepletionGrp/TotalAmt01570
IRS990/Desc0PROVIDED EDUCATION SERVICES TO 139 STUDENTS
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01438054
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013004
IRS990/FeesForServicesAccountingGrp/TotalAmt013004
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03188
IRS990/FeesForServicesLegalGrp/TotalAmt03188
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01383394
IRS990/FeesForServicesManagementGrp/TotalAmt01383394
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0GEORGE WAKEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM VISALDEN JR
IRS990/Form990PartVIISectionAGrp/PersonNm2HARRY ADAMS
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm4PHIL HAMMONDS
IRS990/Form990PartVIISectionAGrp/PersonNm5GARRETT LONGACRE
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFF FOSTER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6FISCAL OFFICER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt01512505
IRS990/GrantsPayableGrp/BOYAmt026952
IRS990/GrantsPayableGrp/EOYAmt01837
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01551223
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt09623
IRS990/InsuranceGrp/TotalAmt09623
IRS990/InvestmentIncomeGrp/ExclusionAmt012
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt055914
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06019
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04449
IRS990/LandBldgEquipCostOrOtherBssAmt060363
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE AN ALTERNATIVE HIGH SCHOOL OPPORTUNITY FOR AT-RISK AND DROP-OUT YOUTH BETWEEN THE AGES OF 16 AND 22. THE SCHOOL PROVIDES STUDENTS A COMPREHENSIVE EDUCATION, LIFE SKILLS, WORK TRAINING AND EMPLOYMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt011818
IRS990/NetAssetsOrFundBalancesEOYAmt0-1039468
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1094363
IRS990/OtherExpensesGrp/Desc0SPONSORSHIP FEES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036626
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1151
IRS990/OtherExpensesGrp/TotalAmt036626
IRS990/OtherExpensesGrp/TotalAmt1151
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt01093853
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038706
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038706
IRS990/OtherRevenueTotalAmt038706
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052486
IRS990/PensionPlanContributionsGrp/TotalAmt052486
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09630
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0125127
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt077588
IRS990/PrincipalOfficerNm0GEORGE E WAKEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01365244
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt01379408
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-25908
IRS990/PYSalariesCompEmpBnftPaidAmt011750
IRS990/PYTotalExpensesAmt01391158
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01365250
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt043077
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt038706
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025976
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021349
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04449
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031802
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036251
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01508146
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09910
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09910
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014202
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0115725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1978128
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTINUING FEES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01551223
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04449
IRS990ScheduleD/TotalExpensesPerForm990Amt01508146
IRS990ScheduleD/TotalLiabilityAmt01093853
IRS990ScheduleD/TotalRevenuePerForm990Amt01551223
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01551223
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01508146
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE .
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM AND THE CAREER BASED INTERVENTION PROGRAM (CBI). REVENUES RECEIVED FROM THESE PROGRAMS ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET. THE SCHOOL ALSO PARTICIPATES IN THE FEDERAL CHARTER SCHOOL PROGRAM THROUGH THE OHIO DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL CONTRACTS WITH LS ELYRIA, LCC FOR MOST OF ITS FUNCTIONS. LS ELYRIA, LLC IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF DIRECTORS FOR THE ADMINISTRATION AND OPERATION OF THE SCHOOL. THE SCHOOL IS REQUIRED TO PAY LS ELYRIA, LLC A MONTHLY CONTINUING FEE OF 95.5 PECENT OF THE SCHOOL'S "QUALIFIED GROSS REVENUES AND LS ELYRIA,LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE IN CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO LS ELYRIA,LLC BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND FISCAL OFFICER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. HOWEVER, FOR THE END OF THE YEAR UNAUDITED FINANCIALS, A PUBLIC NOTICE IS PLACED IN THE LOCAL PAPERS STATING THAT THE UNAUDITED FINANCIALS ARE AVAILABLE FOR REVIEW .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR PERIOD ADJUSTMENT DUE TO ADOPTION OF GASB 68 -1,094,363.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES OVERSIGHT RESPONSIBILITY OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt046842
IRS990/TotalAssetsEOYAmt0238838
IRS990/TotalAssetsGrp/BOYAmt046842
IRS990/TotalAssetsGrp/EOYAmt0238838
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01512505
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070092
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01438054
IRS990/TotalFunctionalExpensesGrp/TotalAmt01508146
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035024
IRS990/TotalLiabilitiesEOYAmt01278306
IRS990/TotalLiabilitiesGrp/BOYAmt035024
IRS990/TotalLiabilitiesGrp/EOYAmt01278306
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1039468
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01438054
IRS990/TotalReportableCompFromOrgAmt07500
IRS990/TotalRevenueGrp/ExclusionAmt012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038706
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01551223
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046842
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238838
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt011818
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1039468
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02015 WEST RIVER ROAD NORTH
IRS990/USAddress/CityNm0ELYRIA
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044035
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LIFESKILLSCENTERS.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGE E WAKEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04403241755
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE SKILLS CENTER OF ELYRIA
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0300054968
ReturnHeader/Filer/PhoneNum04403241755
ReturnHeader/Filer/USAddress/AddressLine1Txt02015 WEST RIVER ROAD NORTH
ReturnHeader/Filer/USAddress/CityNm0ELYRIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044035
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0941 STEUBENVILLE AVE PO BOX 820
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0437250820
ReturnHeader/PreparerPersonGrp/PhoneNum07404325658
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY ELIZABETH WRIGHT CPA
ReturnHeader/ReturnTs02016-04-22T13:31:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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