Civic Intelligence

Learning for Life

990 • Fiscal year 2021 • EIN 75-2396057

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

1325 West Walnut Hill LaneIrving, TX 75038-3008

(972) 580-2300

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.14x

Higher debt load relative to assets than 52% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.34x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

6th percentile

-39%

Higher net margin than 6% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

94th percentile

$462,650

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

5th percentile

-14%

Faster asset growth than 5% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

6th percentile

-39%

Faster revenue growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$5,016,100

Down $795,090 (-14%) from 2020

Net Assets

Down

$4,326,369

Down $779,887 (-15%) from 2020

Liabilities

Down

$689,731

Down $15,203 (-2.2%) from 2020

Revenue

Down

$2,051,482

Down $1,319,644 (-39%) from 2020

Expenses

Down

$2,846,341

Down $208,229 (-6.8%) from 2020

Net Income

Down

-$794,859

Down $1,111,415 (-351%) from 2020

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

2021

Assets$5,016,100
Liabilities$689,731
Net Assets$4,326,369

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

2021

Revenue$2,051,482
Expenses$2,846,341
Net Income-$794,859
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,051,482
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, personal fitness, thus to help in the development of young persons to make ethical choices Continued on Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$882,889$636,921▼ $245,968
Investments Other Securities$50,985$164,477▲ $113,492
Prepaid Expenses and Deferred Charges$113,967$124,767▲ $10,800
Accounts Receivable$385--
Total Assets$5,811,190$5,016,100▼ $795,090
Other Assets Total$4,762,964$4,089,935▼ $673,029
Liabilities
Deferred Revenue$661,803$619,037▼ $42,766
Accounts Payable and Accrued Expenses$43,131$70,694▲ $27,563
Total Liabilities$704,934$689,731▼ $15,203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,862,220$2,938,866▼ $923,354
Net Assets With Donor Restrictions$1,244,036$1,387,503▲ $143,467
Total Net Assets Fund Balance$5,106,256$4,326,369▼ $779,887
Total Liabilities and Net Assets / Fund Balance$5,811,190$5,016,100▼ $795,090

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$4,089,935--
Other Securities$164,477--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$575,489-▲ $128,177-$695,722
2020$504,676-▲ $75,886-$575,489
2019$426,947-▲ $84,284-$504,676
2018$465,064-▼ $34,723-$426,947
2017$408,934-▲ $58,523-$465,064
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Michael A AshlineChief Financial Officer Jan--$462,650$462,650
Lisa FritschelTreasurer and CFO Jun - Dec-$163,829$163,829
Tim AndersonPresidentFT$137,565$137,565
Burgin HardinSecretary Mar-Sept 2021-$129,030$129,030
Barbara DolanTreasurer Jan - Feb 2021-$88,001$88,001

Board Members and Trustees

NameTitle
Bray BarnesDirector
Craig MartinDirector
Dr Helen Stiff-WilliamsDirector
Fred MarkhamDirector
Mark WiesenhahnDirector
Kevin CiakDirector Jan - June 2021
William GroggDirector Jan - June 2021
Carmen BestDirector Jan-Jun 2021
Dan WaltersDirector Jun - Dec 2021
Jeff SchweigerDirector Jun - Dec 2021
Kathleen OTooleDirector Jun - Dec 2021
Michael A AshlineChief Financial Officer Jan-Jun21
Cicely NelsonSecretary Oct - Dec 2021
Lisa FritschelTreasurer and CFO Jun - Dec 2021
Revenue and Support

Revenue Composition

Contributions and Grants
$90,794
Program Service Revenue
$1,825,951
Investment Income
$127,106
Other Revenue
$7,631
All Other Contributions
$90,794
Change in Net Assets
$-794,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,763,984
Grants and Similar Amounts Paid$82,357
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$957,834--$957,834
Payments to Affiliates$604,002--$604,002
Office Expenses$249,587$27,268-$276,855
Grants to Domestic Individuals$82,357--$82,357
Fees for Services Other$28,234$3,450-$31,684
Occupancy$13,249$697-$13,946
Information Technology$8,835$465-$9,300
Fees for Service Investment Mgmnt Fees-$5,067-$5,067
Conferences and Meetings$422$22-$444
Other Expenses$810,370$190-$190
Fees for Services Legal$171$9-$180
Total Functional Expenses$2,755,061$91,280$0$2,846,341
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

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 Learning for Life 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.

Conflict of interest policy compliance Part VI 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, issue, and resolution are presented to the Audit Committee for review.

Governing documents etc available to public Part VI 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
Address
1325 WEST WALNUT HILL LANE, IRVING, TX 75038-3008

Signing Officer

Name
Tim Anderson
Title
President
Phone
9725802000
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Anderson
Formed
1991
Legal Domicile
Dc
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
18,292

Preparer

Firm
PricewaterhouseCoopers LLP
Address
655 New York Avenue NW Suite 1100, Washington, DC 20001
Preparer
Travis L Patton
Phone
2024141000
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

Due to COVID concerns various Exploring and Law Enforcement Conferences have been stopped.

Part III response or note to any other line in Part III

Form 990, Part III, Line 1 - 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.

Part IX response or note to any line in Part IX

Form 990, Part IX, Line 24a - 24d - Compensation was provided by a related organization. Learning for Life reimburses them for salaries and benefits.

General explanation attachment

Form 990, Part IV, Line 12b - As if the date of return preparation and filing, the consolidated audit report has not been completed. Part I, Line 1 Mission Description Continued - and achieve their full potential. The Exploring program gives youth an opportunity to visit community organizations and explore the dynamics of various careers.

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

Donor specified scholarship funds that serve to further Learning for Lifes mission.

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IRS990/Form990PartVIISectionAGrp/PersonNm14William Grogg
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IRS990/Form990PartVIISectionAGrp/PersonNm16Fred Markham
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IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary Mar-Sept 2021
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director Jun - Dec 2021
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director Jun - Dec 2021
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director Jun - Dec 2021
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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