Civic Intelligence

Life Skills Center of Canton Fka Brighten Hts Charter School of Canto

990 • Fiscal year 2014 • EIN 43-1953714

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 09, 2015

Organization ProfileWWW.LIFESKILLSCENTERS.COM
1100 Cleveland Avenue NW44702

(330) 456-4490

Siviq Scores

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

Liabilities / Assets

76th percentile

0.44x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.07x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

39th percentile

-0.3%

Higher net margin than 39% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

35th percentile

$4,250

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

2nd percentile

-46%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-0.6%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$203,984

Down $173,126 (-46%) from 2013

Net Assets

Down

$113,826

Down $3,699 (-3.1%) from 2013

Liabilities

Down

$90,158

Down $169,427 (-65%) from 2013

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin39th percentile

Revenue

$1,213,930

No earlier filing loaded for comparison.

Expenses

Up

$1,217,630

Up $82,041 (+7.2%) from 2013

Net Income

-$3,700

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $282,113Liabilities 2010: $102,623Net Assets 2010: $179,4902010Assets 2011: $388,371Liabilities 2011: $227,095Net Assets 2011: $161,2762011Assets 2012: $369,733Liabilities 2012: $240,446Net Assets 2012: $129,2872012Assets 2013: $377,110Liabilities 2013: $259,585Net Assets 2013: $117,5252013Assets 2014: $203,984Liabilities 2014: $90,158Net Assets 2014: $113,8262014Assets 2015: $371,832Liabilities 2015: $1,231,762Net Assets 2015: -$859,9302015Assets 2016: $308,409Liabilities 2016: $1,149,346Net Assets 2016: -$840,9372016Assets 2017: $412,898Liabilities 2017: $1,272,450Net Assets 2017: -$859,5522017Assets 2018: $488,841Liabilities 2018: $1,149,649Net Assets 2018: -$660,8082018Assets 2019: $797,748Liabilities 2019: $1,198,926Net Assets 2019: -$401,1782019Assets 2020: $1,089,969Liabilities 2020: $1,358,420Net Assets 2020: -$268,4512020Assets 2021: $1,120,597Liabilities 2021: $1,395,624Net Assets 2021: -$275,0272021Assets 2022: $1,595,897Liabilities 2022: $1,747,928Net Assets 2022: -$152,0312022Assets 2023: $1,777,703Liabilities 2023: $1,888,947Net Assets 2023: -$111,2442023Assets 2024: $1,951,146Liabilities 2024: $2,164,106Net Assets 2024: -$212,9602024

Highlighted filing

2014

Assets$203,984
Liabilities$90,158
Net Assets$113,826
Open 2014 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,711,2042010Revenue 2011: $3,548,390Expenses 2011: $3,566,604Net Income 2011: -$18,2142011Revenue 2012: $1,228,727Expenses 2012: $1,260,716Net Income 2012: -$31,9892012Expenses 2013: $1,135,5892013Revenue 2014: $1,213,930Expenses 2014: $1,217,630Net Income 2014: -$3,7002014Revenue 2015: $1,375,406Expenses 2015: $1,306,562Net Income 2015: $68,8442015Revenue 2016: $1,109,580Expenses 2016: $1,090,587Net Income 2016: $18,9932016Revenue 2017: $1,102,928Expenses 2017: $1,121,543Net Income 2017: -$18,6152017Revenue 2018: $1,273,342Expenses 2018: $866,695Net Income 2018: $406,6472018Revenue 2019: $1,314,783Expenses 2019: $1,055,153Net Income 2019: $259,6302019Revenue 2020: $1,435,738Expenses 2020: $1,303,011Net Income 2020: $132,7272020Revenue 2021: $1,384,000Expenses 2021: $1,390,576Net Income 2021: -$6,5762021Revenue 2022: $1,723,889Expenses 2022: $1,600,893Net Income 2022: $122,9962022Revenue 2023: $1,853,964Expenses 2023: $1,813,303Net Income 2023: $40,6612023Revenue 2024: $1,871,651Expenses 2024: $1,973,242Net Income 2024: -$101,5912024

Highlighted filing

2014

Revenue$1,213,930
Expenses$1,217,630
Net Income-$3,700
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 9, 2015
Return Version
2013v4.0
Gross Receipts
$1,213,930
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.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$125,068$97,455▼ $27,613
Cash and Non-Interest-Bearing Accounts$50,925$79,484▲ $28,559
Pledges and Grants Receivable$197,114$24,134▼ $172,980
Land, Buildings, and Equipment, Net$4,003$2,911▼ $1,092
Total Assets$377,110$203,984▼ $173,126
Liabilities
Grants Payable$254,294$84,212▼ $170,082
Accounts Payable and Accrued Expenses$1,489$5,946▲ $4,457
Other Liabilities$3,802$0▼ $3,802
Total Liabilities$259,585$90,158▼ $169,427
Net Assets / Fund Balance
Unrestricted Net Assets$117,525$113,826▼ $3,699
Total Net Assets Fund Balance$117,525$113,826▼ $3,699
Total Liabilities and Net Assets / Fund Balance$377,110$203,984▼ $173,126

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,911$2,548$5,459
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleBaseTotal
Dana GammillPresident$4,250$4,250
Anthony LombardiTreasurer$4,250$4,250
Brother Dave LombardiVice President$4,250$4,250
Terry McculloughBoard Member$4,250$4,250
George SmithBoard Member$3,400$3,400

Highest Paid Contractors

ContractorServicesLocationCompensation
Ls Canton LLCEducational Management-$1,161,819
Revenue and Support

Revenue Composition

Contributions and Grants
$1,213,900
Program Service Revenue
$0
Investment Income
$30
Other Revenue
$0
Change in Net Assets
$-3,700

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,213,930
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,213,930
Total Revenue per Form 990
$1,213,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,197,230
Salaries, Compensation, and Employee Benefits$20,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,161,819--$1,161,819
Current Officers, Directors, Trustees, and Key Employees-$20,400-$20,400
Fees for Services Accounting-$4,925-$4,925
Fees for Services Legal-$3,837-$3,837
Insurance-$1,674-$1,674
Depreciation Depletion$1,092--$1,092
Advertising$420--$420
Other Expenses-$72-$72
Total Functional Expenses$1,163,331$54,299$0$1,217,630

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,217,630
Total Expenses per Audited Statements$1,217,630
Total Expenses per Form 990$1,217,630
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
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 2

“Vice president, brother dave lombardi and treasurer, anthony lombardi are brothers.”

Form 990, Part VI, Section A, Line 3

“The school contracts with ls canton, llc for most of its functions. Ls canton, 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 canton, llc a monthly continuing fee of 95 percent of the school's "qulaified gross revenues" and ls canton, llc is responsible for all costs incurred in providing the educational program at the school. While control over the management duties of the school has been delegated to ls canton 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 school treasurer 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

EIN
43-1953714
Phone
3304564490

Signing Officer

Name
Dana Gammill
Title
President
Phone
3304564490
Signed
2015-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Gammill
Formed
2002
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Preparer
Mary Elizabeth Wright CPA
Phone
7404325658
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“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.”

FORM 990, PART XI, LINE 9:

“ROUNDING 1.”

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 Appendix390 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/BOYAmt01489
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05946
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AdvertisingGrp/ProgramServicesAmt0420
IRS990/AdvertisingGrp/TotalAmt0420
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10SKODA MINOTTI CPAS ATTN JEFF FOSTER
IRS990/BooksInCareOfDetail/PhoneNum03305761851
IRS990/BooksInCareOfDetail/USAddress/AddressLine103320 WEST MARKET ST SUITE 300
IRS990/BooksInCareOfDetail/USAddress/City0FAIRLAWN
IRS990/BooksInCareOfDetail/USAddress/State0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCode044333
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt050925
IRS990/CashNonInterestBearingGrp/EOYAmt079484
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt020400
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt020400
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01161819
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine10121 SOUTH MAIN ST SUITE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City0AKRON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode044308
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine10LS CANTON LLC
IRS990/ContractorCompensationGrp/ServicesDesc0EDUCATIONAL MANAGEMENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01213900
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt030
IRS990/CYOtherExpensesAmt01197230
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-3700
IRS990/CYSalariesCompEmpBnftPaidAmt020400
IRS990/CYTotalExpensesAmt01217630
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01213930
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01092
IRS990/DepreciationDepletionGrp/TotalAmt01092
IRS990/Desc0PROVIDED EDUCATIONAL SERVICES TO 124 STUDENTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01163331
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04925
IRS990/FeesForServicesAccountingGrp/TotalAmt04925
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03837
IRS990/FeesForServicesLegalGrp/TotalAmt03837
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01161819
IRS990/FeesForServicesManagementGrp/TotalAmt01161819
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/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DANA GAMMILL
IRS990/Form990PartVIISectionAGrp/PersonNm1BROTHER DAVE LOMBARDI
IRS990/Form990PartVIISectionAGrp/PersonNm2ANTHONY LOMBARDI
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4TERRY MCCULLOUGH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt44250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01213900
IRS990/GrantsPayableGrp/BOYAmt0254294
IRS990/GrantsPayableGrp/EOYAmt084212
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01213930
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01674
IRS990/InsuranceGrp/TotalAmt01674
IRS990/InvestmentIncomeGrp/ExclusionAmt030
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt030
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02548
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04003
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02911
IRS990/LandBldgEquipCostOrOtherBssAmt05459
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/NetAssetsOrFundBalancesBOYAmt0117525
IRS990/NetAssetsOrFundBalancesEOYAmt0113826
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0SPONSORSHIP FEES
IRS990/OtherExpensesGrp/Desc1BOARD OF EDUCATION
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020474
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12917
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt272
IRS990/OtherExpensesGrp/TotalAmt020474
IRS990/OtherExpensesGrp/TotalAmt12917
IRS990/OtherExpensesGrp/TotalAmt272
IRS990/OtherLiabilitiesGrp/BOYAmt03802
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0197114
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt024134
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DANA GAMMILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01123728
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt099
IRS990/PYOtherExpensesAmt01121989
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-11762
IRS990/PYSalariesCompEmpBnftPaidAmt013600
IRS990/PYTotalExpensesAmt01135589
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01123827
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-3700
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125068
IRS990/SavingsAndTempCashInvstGrp/EOYAmt097455
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02911
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02548
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05459
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01217630
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01213930
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS IS A GOVERNMENTAL ENTERPRISE- FIN 48 DOES NOT APPLY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02911
IRS990ScheduleD/TotalExpensesPerForm990Amt01217630
IRS990ScheduleD/TotalRevenuePerForm990Amt01213930
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01213930
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01217630
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 CASINO TAX DISTRIBUTIONS. 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/ExplanationTxt0TO 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VICE PRESIDENT, BROTHER DAVE LOMBARDI AND TREASURER, ANTHONY LOMBARDI ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL CONTRACTS WITH LS CANTON, LLC FOR MOST OF ITS FUNCTIONS. LS CANTON, 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 CANTON, LLC A MONTHLY CONTINUING FEE OF 95 PERCENT OF THE SCHOOL'S "QULAIFIED GROSS REVENUES" AND LS CANTON, LLC IS RESPONSIBLE FOR ALL COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL. WHILE CONTROL OVER THE MANAGEMENT DUTIES OF THE SCHOOL HAS BEEN DELEGATED TO LS CANTON BY VIRTUE OF THE MANAGEMENT AGREEMENT, THE GOVERNING AUTHORITY STILL HAS THE OVERALL RESPONSIBILITY TO OVERSEE THE ACCOUNTING PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE COMPLETED FORM 990 IS SENT TO THE BOARD PRESIDENT AND SCHOOL TREASURER TO BE REVIEWED AND SIGNED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON 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/ExplanationTxt6ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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 I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10GARFIELD ACADEMY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0451258812
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101379 GARFIELD AVE SW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode044706
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0377110
IRS990/TotalAssetsEOYAmt0203984
IRS990/TotalAssetsGrp/BOYAmt0377110
IRS990/TotalAssetsGrp/EOYAmt0203984
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01213900
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054299
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01163331
IRS990/TotalFunctionalExpensesGrp/TotalAmt01217630
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0259585
IRS990/TotalLiabilitiesEOYAmt090158
IRS990/TotalLiabilitiesGrp/BOYAmt0259585
IRS990/TotalLiabilitiesGrp/EOYAmt090158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117525
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0113826
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01163331
IRS990/TotalReportableCompFromOrgAmt020400
IRS990/TotalRevenueGrp/ExclusionAmt030
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01213930
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0377110
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0203984
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0117525
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0113826
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101100 CLEVELAND AVENUE NW
IRS990/USAddress/City0CANTON
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode044702
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LIFESKILLSCENTERS.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANA GAMMILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03304564490
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10LIFE SKILLS CENTER OF CANTON
ReturnHeader/Filer/BusinessName/BusinessNameLine20FKA BRIGHTEN HTS CHARTER SCHOOL OF CANTO
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0431953714
ReturnHeader/Filer/PhoneNum03304564490
ReturnHeader/Filer/USAddress/AddressLine101100 CLEVELAND AVENUE NW
ReturnHeader/Filer/USAddress/City0CANTON
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode044702
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10941 STEUBENVILLE AVE PO BOX 820
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CAMBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0437250820
ReturnHeader/PreparerPersonGrp/PhoneNum07404325658
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY ELIZABETH WRIGHT CPA
ReturnHeader/ReturnTs02015-03-09T15:25:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$203,984
Liabilities
$90,158
Net assets
$113,826
Revenue
$1,213,930
Expenses
$1,217,630
Net income
-$3,700
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.95$2.16$0.21$1.87$1.97$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.78$1.89$0.11$1.85$1.81$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.60$1.75$0.15$1.72$1.60$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.12$1.40$0.28$1.38$1.39$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.09$1.36$0.27$1.44$1.30$0.13
2019Summary only. Only limited summary data is available for this year.$0.80$1.20$0.40$1.31$1.06$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.49$1.15$0.66$1.27$0.87$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.41$1.27$0.86$1.10$1.12$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.31$1.15$0.84$1.11$1.09$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.37$1.23$0.86$1.38$1.31$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.09$0.11$1.21$1.22$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.26$0.12$1.14
2012Summary only. Only limited summary data is available for this year.$0.37$0.24$0.13$1.23$1.26$0.03
2011Summary only. Only limited summary data is available for this year.$0.39$0.23$0.16$3.55$3.57$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.10$0.18$1.71