Civic Intelligence

Learning for Life

990 • Fiscal year 2015 • EIN 75-2396057

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 09, 2016

1329 West Walnut Hill LaneIrving, TX 75038-3027

(972) 580-2300

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$2,970,072

Up $160,931 (+5.7%) from 2014

Net Assets

Up

$1,872,320

Up $264,891 (+16%) from 2014

Liabilities

Down

$1,097,752

Down $103,960 (-8.7%) from 2014

Revenue And Expenses

Revenue

Down

$4,503,451

Down $992,037 (-18%) from 2014

Expenses

Down

$4,209,197

Down $831,267 (-16%) from 2014

Net Income

Down

$294,254

Down $160,770 (-35%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,603,472Liabilities 2010: $2,238,140Net Assets 2010: $3,365,3322010Assets 2011: $4,225,732Liabilities 2011: $1,914,436Net Assets 2011: $2,311,2962011Assets 2012: $2,184,987Liabilities 2012: $1,048,231Net Assets 2012: $1,136,7562012Assets 2013: $2,039,752Liabilities 2013: $907,591Net Assets 2013: $1,132,1612013Assets 2014: $2,809,141Liabilities 2014: $1,201,712Net Assets 2014: $1,607,4292014Assets 2015: $2,970,072Liabilities 2015: $1,097,752Net Assets 2015: $1,872,3202015Assets 2016: $3,605,814Liabilities 2016: $1,708,854Net Assets 2016: $1,896,9602016Assets 2017: $4,522,185Liabilities 2017: $1,140,245Net Assets 2017: $3,381,9402017Assets 2018: $4,468,131Liabilities 2018: $2,061,337Net Assets 2018: $2,406,7942018Assets 2019: $6,026,024Liabilities 2019: $1,273,549Net Assets 2019: $4,752,4752019Assets 2020: $5,811,190Liabilities 2020: $704,934Net Assets 2020: $5,106,2562020Assets 2021: $5,016,100Liabilities 2021: $689,731Net Assets 2021: $4,326,3692021Assets 2022: $4,993,615Liabilities 2022: $667,914Net Assets 2022: $4,325,7012022Assets 2023: $5,518,043Liabilities 2023: $820,504Net Assets 2023: $4,697,5392023Assets 2024: $5,887,539Liabilities 2024: $786,724Net Assets 2024: $5,100,8152024

Highlighted filing

2015

Assets$2,970,072
Liabilities$1,097,752
Net Assets$1,872,320

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,725,4372010Expenses 2011: $4,532,2572011Expenses 2012: $5,539,8542012Revenue 2013: $3,673,156Expenses 2013: $3,734,556Net Income 2013: -$61,4002013Revenue 2014: $5,495,488Expenses 2014: $5,040,464Net Income 2014: $455,0242014Revenue 2015: $4,503,451Expenses 2015: $4,209,197Net Income 2015: $294,2542015Revenue 2016: $5,853,717Expenses 2016: $5,845,038Net Income 2016: $8,6792016Revenue 2017: $5,893,989Expenses 2017: $4,494,841Net Income 2017: $1,399,1482017Revenue 2018: $4,565,017Expenses 2018: $5,473,604Net Income 2018: -$908,5872018Revenue 2019: $6,843,850Expenses 2019: $4,461,624Net Income 2019: $2,382,2262019Revenue 2020: $3,371,126Expenses 2020: $3,054,570Net Income 2020: $316,5562020Revenue 2021: $2,051,482Expenses 2021: $2,846,341Net Income 2021: -$794,8592021Revenue 2022: $1,713,946Expenses 2022: $1,582,027Net Income 2022: $131,9192022Revenue 2023: $1,849,023Expenses 2023: $1,481,692Net Income 2023: $367,3312023Revenue 2024: $2,083,730Expenses 2024: $1,662,370Net Income 2024: $421,3602024

Highlighted filing

2015

Revenue$4,503,451
Expenses$4,209,197
Net Income$294,254
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 9, 2016
Return Version
2015v2.1
Gross Receipts
$7,094,999
Mission and Program Overview

Mission

Learning for Life offers seven programs designed to support schools and community-based organizations in their efforts to prepare youth to successfully handle the complexities of contemporary society and to enhance their self-confidence, motivation, and self-esteem. The seven programs focus on character development and career education. (Continued on Schedule O)

The purpose of Learning for Life is to provide through local schools an effective program for youth designed to build desirable qualities of character, citizenship, and personal fitness, thus to help in the development of young persons to make ethical choices and achieve their full potential. The Exploring program gives youth an opportunity to visit community organizations and explore the dynamics of various careers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$696,090$695,805▼ $285
Accounts Receivable$346,870$505,377▲ $158,507
Cash and Non-Interest-Bearing Accounts$7,938$19,530▲ $11,592
Prepaid Expenses and Deferred Charges$47,854$6,267▼ $41,587
Total Assets$2,809,141$2,970,072▲ $160,931
Other Assets Total$1,710,389$1,743,093▲ $32,704
Liabilities
Deferred Revenue$1,182,228$1,051,215▼ $131,013
Accounts Payable and Accrued Expenses$19,484$46,537▲ $27,053
Other Liabilities$0$0→ $0
Total Liabilities$1,201,712$1,097,752▼ $103,960
Net Assets / Fund Balance
Unrestricted Net Assets$1,019,822$1,211,694▲ $191,872
Permanently Rstr Net Assets$391,734$377,875▼ $13,859
Temporarily Rstr Net Assets$195,873$282,751▲ $86,878
Total Net Assets Fund Balance$1,607,429$1,872,320▲ $264,891
Total Liabilities and Net Assets / Fund Balance$2,809,141$2,970,072▲ $160,931

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,743,093--
Other Securities$695,805--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$402,042$0▼ $10,558$0$390,484
2014$390,637$0▲ $14,146$0$402,042
2013$352,055$0▲ $41,846$144$390,637
2012$317,680$0▲ $36,641$832$352,055
2011$324,492$1,500▲ $5,557$0$317,680
Compensation and Service Providers

Board Members and Trustees

NameTitle
David L BriscoeDirector and Chairman
Mark WiesenhahnDirector and Exploring Chair
Dr Marie MorrisDirector and Program Chair
Martin WalshCEO and President
William GroggDirector (effective February 2015)
Karen TandyDirector (Jan - July 2015)
Keith ClarkDirector and Legal Liaison
Tom WhalenSecretary and Director
Bray BarnesTreasurer and Director (effective February 2015)
Fred MarkhamVice Chariman and Director
Russell C McNamerAssistant Secretary (effective February 2015)
Revenue and Support

Revenue Composition

Contributions and Grants
$306,266
Program Service Revenue
$4,157,765
Investment Income
$39,420
Other Revenue
$0
All Other Contributions
$306,266
Change in Net Assets
$294,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,168,197
Total Fundraising Expense$55,768
Grants and Similar Amounts Paid$41,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$1,177,898$36,425-$1,214,323
Other Expenses$819,798$20,493$25,355$865,646
Fees for Services Other$368,214-$6,422$374,636
Information Technology$225,952$6,988-$232,940
Conferences and Meetings$213,037-$468$213,505
Travel$143,307-$1,593$144,900
Office Expenses$137,735$1,181-$138,916
Grants to Domestic Individuals$39,000--$39,000
Occupancy$34,589$684-$35,273
Advertising$4,850-$150$5,000
Fees for Service Investment Mgmnt Fees-$3,007-$3,007
Grants to Domestic Orgs$2,000--$2,000
Fees for Services Legal$175-$5$180
Total Functional Expenses$4,078,468$74,961$55,768$4,209,197
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 was reviewed and approved by the Controller and National Legal Counsel of Boy Scouts of America. An executive summary was prepared and that, along with Form 990 without Schedule B, was distributed to the Boy Scouts of America Officers and the Boy Scouts of America Audit Committee for their review. PricewaterhouseCoopers reviewed and signed Form 990 as paid preparer. Finally, Form 990 without Schedule B was distributed to all Boy Scouts of America Executive Board members before it was filed. Schedule B was not included due to confidentiality agreements with donors, some of which are members of the Executive Board.

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

Annually a conflict of interest policy confirmation is required of the organizations Executive Board Members and employees responsible for every department. The organization uses an outside company for anonymous reporting of potential ethics violations. A report of the violation is e-mailed to Internal Audit and National Legal Counsel for thorough research, review and resolution. The report, issues, and resolutions are presented to the Audit Committee for review.

Form 990, Part VI, Section C, Line 19

Governing documents and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Learning for Life
EIN
75-2396057
Phone
9725802300
Address
1329 West Walnut Hill Lane, Irving, TX 75038-3027

Signing Officer

Name
Diane E Thornton
Title
President
Phone
9725802002
Signed
2016-11-09

Organization Details

Principal Officer
Diane E Thornton
Formed
1991
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
25,491
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

personal fitness, thus to help in the development of young persons to make ethical choices and achieve their full potential. The Exploring program gives youth an opportunity to visit community organizations and explore the dynamics of various careers.

Form 990, Part III (Cont. 1)

develop social and life skills, assist in character and career development, and help youth formulate positive personal values. It prepares youth to make ethical decisions that will help them achieve their full potential.

Form 990, Part IX, Line 11G

Digital online learning development.

Form 990, Part IX, Line 24A - 24D

Compensation was provided by related organization. Under the terms of an agreement Learning for Life reimburses them for salaries and benefits.

Financial Statement Notes

Schedule D, Part V, Line 4

Donor specified scholarship funds that serve to further Learning for Life's mission.

Schedule D, Part X, Line 2

The National Council recognizes interest and penalties related to underpayment of income taxes as income tax expense. As of December 31, 2015, the National Council had not recorded any amounts related to unrecognized income tax benefits or accrued interest and penalties. The National Council does not anticipate any significant changes to unrecognized income tax benefits over the next year.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director and Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chariman and Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary and Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer and Director (effective February 2015)
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director and Legal Liaison
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director and Program Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director and Exploring Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director (effective February 2015)
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director (Jan - July 2015)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Assistant Secretary (effective February 2015)
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO and President
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IRS990/MissionDesc0Learning for Life offers seven programs designed to support schools and community-based organizations in their efforts to prepare youth to successfully handle the complexities of contemporary society and to enhance their self-confidence, motivation, and self-esteem. The seven programs focus on character development and career education. Learning for Life programs help youth develop social and life skills, assist in character and career development, and help youth formulate positive personal values. It prepares youth to make ethical decisions that will help them achieve their full potential.
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IRS990/PrincipalOfficerNm0Diane E Thornton
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IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPATION/LICENSING FEES
IRS990/ProgramServiceRevenueGrp/Desc1LAW ENFORCEMENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2INTEGRATED ACADEMICS AND CHARACTER DEVELOPEMENT
IRS990/ProgramServiceRevenueGrp/Desc3Learning for Life STEM program
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IRS990/ProgSrvcAccomActy2Grp/Desc0The purpose of our national conference is to help Learning for Life participating organizations, volunteers, and other executives learn more about models and concrete examples of quality programs. Experts in character education and workforce development are on hand to share the latest information and trends. The next conference will be held in 2016.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Integrated Academic and Character Development Program features grade-appropriate, theme oriented lesson plans to be used in the classroom to enhance and support the core curriculum. Lessons are designed to be conducted by the classroom teachers in conjunction with the core curriculum. Lessons are an action-learning process and use teaching techniques such as role-playing, small-group discussions, reflective and moral dilemma exercises, online interactive lessons and hands-on activities. 48 In-School Programs were sold in 2015.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt054219
IRS990/ProgSrvcAccomActyOtherGrp/Desc0STEM (Science, Technology, Engineering, Math) activities that explore the Physics of the outdoor experience and the Engineering that energizes it.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$0.79$5.10$2.08$1.66$0.42
2023Detailed filing. Detailed filing data is available for this year.$5.52$0.82$4.70$1.85$1.48$0.37
2022Detailed filing. Detailed filing data is available for this year.$4.99$0.67$4.33$1.71$1.58$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.02$0.69$4.33$2.05$2.85$0.79
2020Detailed filing. Detailed filing data is available for this year.$5.81$0.70$5.11$3.37$3.05$0.32
2019Detailed filing. Detailed filing data is available for this year.$6.03$1.27$4.75$6.84$4.46$2.38
2018Detailed filing. Detailed filing data is available for this year.$4.47$2.06$2.41$4.57$5.47$0.91
2017Detailed filing. Detailed filing data is available for this year.$4.52$1.14$3.38$5.89$4.49$1.40
2016Detailed filing. Detailed filing data is available for this year.$3.61$1.71$1.90$5.85$5.85$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.97$1.10$1.87$4.50$4.21$0.29
2014Detailed filing. Detailed filing data is available for this year.$2.81$1.20$1.61$5.50$5.04$0.46
2013Detailed filing. Detailed filing data is available for this year.$2.04$0.91$1.13$3.67$3.73$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$1.05$1.14$5.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$1.91$2.31$4.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$2.24$3.37$5.73