LINCOLN LEARNING SOLUTIONS INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LINCOLN LEARNING SOLUTIONS INC (EIN 26-0125828)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201331359349305343
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T12:22:06-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COTTRILL ARBUTINA & ASSOCIATES | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 525 THIRD STREET | AddressLine1 |
| City | BEAVER | City |
| State | PA | State |
| ZIP Code | 150092228 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260125828 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL NETWORK OF DIGITAL SCHOOLS | BusinessNameLine1 |
| Business Name Line2 | MANAGEMENT FOUNDATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 7247647200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 294 MASSACHUSETTS AVENUE | AddressLine1 |
| City | ROCHESTER | City |
| State | PA | State |
| ZIP Code | 15074 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK ELDER | Name |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Phone | 7247647200 | Phone |
| Date Signed | 2013-05-03 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DALE L COTTRILL CPA | Name |
| Phone | 7246833400 | Phone |
| Date Prepared | 2013-05-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | MARK ELDER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 294 MASSACHUSETTS AVENUE | AddressLine1 |
| City | ROCHESTER | City |
| State | PA | State |
| ZIP Code | 15074 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 61004628 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NNDSONLINE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE O THE FOUNDATION PROVIDES EDUCATIONAL INSTRUCTION TO SCHOOLS AND SCHOOL DISTRICTS IN TWO MANNERS. FIRST, THROUGH THE DEVELOPMENT OF INTERACTIVE CYBER EDUCATION SYSTEMS. SECOND, THROUGH THE USE AND APPLICATION OF THESE CYBER EDUCATION SYSTEMS BY A NETWORK OF CERTIFIED TEACHERS. TO DEVELOP INTERACTIVE CYBER EDUCATION SYSTEMS, THE FOUNDATION TEAMS EDUCATIONAL PROFESSIONALS WITH EXPERTISE IN CURRICULUM DEVELOPMENT, COURSE EVALUATION, AND STATE-STANDARDS REVIEW PROCEDURES WITH SCHOOLS AND SCHOOL DISTRICTS. TOGETHER, THE SCHOOLS, SCHOOL DISTRICTS AND THE FOUNDATION'S EDUCATIONAL PROFESSIONALS DEVELOP AND IMPLEMENT THE EDUCATIONAL CONCEPTS, SERVICES, AND PROCESSES REQUIRED FOR CYBER EDUCATION. TO USE AND APPLY THESE CYBER EDUCATION SYSTEMS, THE FOUNDATION EMPLOYS A CADRE OF CERTIFIED TEACHERS. THESE TEACHERS, AS A GROUP, PROVIDE EDUCATIONAL INSTRUCTION IN A VARIETY OF SUBJECT MATTER AREAS, USING THE INTERNET, VIDEO, AND VIDEO-CONFERENCING. STUDENTS ATTENDING THESE SCHOOLS AND SCH | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 383 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 14126636 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15567123 | ProgramServiceRevenueCY |
| Investment Income Current Year | -124441 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 16416794 | OtherRevenuePriorYear |
| Other Revenue Current Year | 22462387 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 30543430 | TotalRevenuePriorYear |
| Total Revenue Current Year | 37905069 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3452949 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1847504 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7175645 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6433163 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 14333621 | OtherExpensePriorYear |
| Other Expenses Current Year | 17111451 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 24962215 | TotalExpensesPriorYear |
| Total Expenses Current Year | 25392118 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 5581215 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 12512951 | RevenuesLessExpensesCY |
| Total Assets BOY | 30228760 | TotalAssetsBOY |
| Total Assets EOY | 39209238 | TotalAssetsEOY |
| Total Liabilities BOY | 7400826 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3868353 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 22827934 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 35340885 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | SEE SCHEDULE O THE FOUNDATION PROVIDES EDUCATIONAL INSTRUCTION TO SCHOOLS AND SCHOOL DISTRICTS IN TWO MANNERS. FIRST, THROUGH THE DEVELOPMENT OF INTERACTIVE CYBER EDUCATION SYSTEMS. SECOND, THROUGH THE USE AND APPLICATION OF THESE CYBER EDUCATION SYSTEMS BY A NETWORK OF CERTIFIED TEACHERS. TO DEVELOP INTERACTIVE CYBER EDUCATION SYSTEMS, THE FOUNDATION TEAMS EDUCATIONAL PROFESSIONALS WITH EXPERTISE IN CURRICULUM DEVELOPMENT, COURSE EVALUATION, AND STATE-STANDARDS REVIEW PROCEDURES WITH SCHOOLS AND SCHOOL DISTRICTS. TOGETHER, THE SCHOOLS, SCHOOL DISTRICTS AND THE FOUNDATION'S EDUCATIONAL PROFESSIONALS DEVELOP AND IMPLEMENT THE EDUCATIONAL CONCEPTS, SERVICES, AND PROCESSES REQUIRED FOR CYBER EDUCATION. TO USE AND APPLY THESE CYBER EDUCATION SYSTEMS, THE FOUNDATION EMPLOYS A CADRE OF CERTIFIED TEACHERS. THESE TEACHERS, AS A GROUP, PROVIDE EDUCATIONAL INSTRUCTION IN A VARIETY OF SUBJECT MATTER AREAS, USING THE INTERNET, VIDEO, AND VIDEO-CONFERENCING. STUDENTS ATTENDING THESE SCHOOLS AND SCH | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 14238947 | Expense |
| Grants | 1847504 | Grants |
| Revenue | 15303227 | Revenue |
| Description | NNDS PROVIDES ITS EDUCATIONAL MANAGEMENT SERVICES TO ADVANCE EDUCATION OPPORTUNITIES FOR ALL AND TO PROVIDE SUPPORT TO THE COMMUNITIES IN WHICH THE MANAGED SCHOOLS ARE LOCATED. ULTIMATELY, THROUGH GRANTS AND DISTRIBUTIONS TO THESE LOCAL COMMUNITIES, NNDS WILL HELP CREATE BETTER COMMUNITIES FOR THE LOCAL STUDENTS FOR WHICH IT IS PROVIDING EDUCATIONAL INSTRUCTION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 82098 | Expense |
| Revenue | 130257 | Revenue |
| Description | NNDS PROVIDES MANAGED SCHOOLS WITH CLASSROOM AND OFFICE SPACE BELOW COST WHICH ALLOWS THOSE MANAGED SCHOOLS TO SPEND MORE MONEY FOR EDUCATION AND FREES THEM TO FOCUS ENTIRELY ON EDUCATION. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 14321045 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | true | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 112 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 383 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ACCOUNTANT | NamePerson |
| Telephone Number | 7247647200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 294 MASSACHUSETTS AVENUE | AddressLine1 |
| City | ROCHESTER | City |
| State | PA | State |
| ZIP Code | 15074 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | FormerFormer |
|---|---|---|---|---|---|---|---|
| DAVID VUCKOVICH | |||||||
| DIR/MAINTEN | 40.00 | X | 77050 | 0 | 0 | ||
| CHARLES CERJAK | |||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | ||
| MARK NOLL | |||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | ||
| VINCE DRAGO | |||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | ||
| MARK ELDER | |||||||
| OFFICER | 40.00 | 78000 | 0 | 0 | X | ||
| STEPHANIE PENNINGTON | |||||||
| PRESIDENT | 5.00 | 0 | 0 | 0 | X | ||
| TONI SADECKY | |||||||
| BOARD TREASU | 5.00 | 0 | 0 | 0 | X | ||
| GEORGE PACINDA | |||||||
| BOARD SECRET | 40.00 | 0 | 0 | 0 | X | ||
| DANIEL ZUPPE | |||||||
| FORMER DIREC | 40.00 | 41501 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 196551 | TotalReportableCompFromOrg |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| AVANTI MANAGEMENT GROUP LLC | |||||
| 2501 SECOND STREET | KOPPEL | PA | 16136 | MGMT/MARKETING | 8290679 |
| HIGHMARK | |||||
| PO BOX 382146 | PITTSBURGH | PA | 15250 | HEALTH INSURANC | 2087768 |
| THE DIGITAL PRINT SHOPPE LLC | |||||
| 538 MIDLAND AVENUE | MIDLAND | PA | 15059 | PRINTING SERVIC | 1802190 |
| FEDEX | |||||
| PO BOX 371461 | PITTSBURGH | PA | 15250 | SHIPPING SERVIC | 1443923 |
| COTTRILL ARBUTINA & ASSOCIATES PC | |||||
| 525 THIRD STREET | BEAVER | PA | 15009 | ACCOUNTING SERV | 1212634 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| MANAGEMENT SERVICES | 15303227 | 15303227 |
| OTHER RENTAL REVENUE | 133639 | 133639 |
| SIMILAR PURPOSE ENTITY RENT | 130257 | 130257 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15567123 | TotalProgramServiceRevenue |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 124441 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -124441 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -124441 | TotalRevenueColumn |
| Related Or Exempt Function Income | -124441 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 44728322 | GrossSalesOfInventory |
| Cost Of Goods Sold | 22975118 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21753204 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21753204 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| TECHNOLOGY FEES | 366119 | 366119 |
| MISCELLANEOUS REVENUE | 343064 | 343064 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 709183 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37905069 | TotalRevenueColumn |
| Related Or Exempt Function Income | 37905069 | RelatedOrExemptFunctionIncome |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1816566 | Total |
| Program Services | 1816566 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30938 | Total |
| Program Services | 30938 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4779077 | Total |
| Program Services | 3763045 | ProgramServices |
| Management And General | 1016032 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 142177 | Total |
| Program Services | 110415 | ProgramServices |
| Management And General | 31762 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1086639 | Total |
| Program Services | 835625 | ProgramServices |
| Management And General | 251014 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 425270 | Total |
| Program Services | 339918 | ProgramServices |
| Management And General | 85352 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2463738 | Total |
| Management And General | 2463738 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 204912 | Total |
| Program Services | 137045 | ProgramServices |
| Management And General | 67867 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1402642 | Total |
| Program Services | 972171 | ProgramServices |
| Management And General | 430471 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177342 | Total |
| Management And General | 177342 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 465294 | Total |
| Program Services | 329242 | ProgramServices |
| Management And General | 136052 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5982758 | Total |
| Program Services | 336231 | ProgramServices |
| Management And General | 5646527 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1149133 | Total |
| Program Services | 1033175 | ProgramServices |
| Management And General | 115958 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 635234 | Total |
| Program Services | 564088 | ProgramServices |
| Management And General | 71146 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1390275 | Total |
| Program Services | 1077046 | ProgramServices |
| Management And General | 313229 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 190704 | Total |
| Program Services | 149035 | ProgramServices |
| Management And General | 41669 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66532 | Total |
| Program Services | 5995 | ProgramServices |
| Management And General | 60537 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29545 | Total |
| Program Services | 3879 | ProgramServices |
| Management And General | 25666 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1306341 | Total |
| Program Services | 1244943 | ProgramServices |
| Management And General | 61398 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BAD DEBT EXPENSE | 1571469 | 1571469 | |
| SALES TAX | 75532 | 219 | 75313 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25392118 | Total |
| Program Services | 14321045 | ProgramServices |
| Management And General | 11071073 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2821030 | BOY |
| EOY | 4218838 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2368699 | BOY |
| EOY | 5756213 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8969688 | BOY |
| EOY | 9892135 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 336397 | BOY |
| EOY | 134249 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 12013151 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3209391 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8866772 | BOY |
| EOY | 8803760 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6825076 | BOY |
| EOY | 10187090 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41098 | BOY |
| EOY | 216953 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30228760 | BOY |
| EOY | 39209238 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4602891 | BOY |
| EOY | 2335309 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11953 | BOY |
| EOY | 13115 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1736738 | BOY |
| EOY | 1466102 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000000 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49244 | BOY |
| EOY | 53827 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7400826 | BOY |
| EOY | 3868353 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22827934 | BOY |
| EOY | 35340885 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22827934 | BOY |
| EOY | 35340885 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30228760 | BOY |
| EOY | 39209238 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 12512951 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 92137 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 42750 | CurrentTaxYearMinus3Years |
| Total | 134887 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 29295147 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34091148 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 40739797 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 51208619 | CurrentTaxYearMinus1Year |
| Current Tax Year | 61004628 | CurrentTaxYear |
| Total | 216339339 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 29387284 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34133898 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 40739797 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 51208619 | CurrentTaxYearMinus1Year |
| Current Tax Year | 61004628 | CurrentTaxYear |
| Total | 216474226 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 216474226 | PublicSupportTotal509 |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 29387284 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34133898 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 40739797 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 51208619 | CurrentTaxYearMinus1Year |
| Current Tax Year | 61004628 | CurrentTaxYear |
| Total | 216474226 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 1.00000 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 1.00000 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed4955 Tax | false | Form4720Filed4955Tax |
| Correction Made | false | CorrectionMade |
| Form1120 Pol Filed | false | Form1120PolFiled |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 177342 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 177342 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 25214776 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 25392118 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed | false | Form4720Filed |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 214106 | CurrentYearMinus3 |
| Current Year Minus2 | 248700 | CurrentYearMinus2 |
| Current Year Minus1 | 173299 | CurrentYearMinus1 |
| Current Year | 177342 | CurrentYear |
| Total | 813447 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
| Volunteers | false | Volunteers |
| Paid Staff Or Management | false | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | false | DirectContactLegislators |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Not Described In501c3 | false | NotDescribedIn501c3 |
| Form4720 Filed4912 Tax | false | Form4720Filed4912Tax |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE C, PART I-A, LINE 1 | ReturnReference |
| Explanation | NATIONAL NETWORK OF DIGITAL SCHOOLS MANAGEMENT FOUNDATION PAID 177,342 TO ORGANIZATIONS WHO SPECIALIZE IN GOVERNMENT AFFAIRS REPRESENTATION. THE LOBBYING ORGANIZATIONS SPENT TIME WITH STATE LEGISLATURES INFORMING THEM ABOUT NATIONAL NETWORK OF DIGITAL SCHOOLS MANAGEMENT FOUNDATION, TO INFLUENCE THE LEGISLATURES TO GIVE FUNDING AND GRANTS TO DIGITAL SCHOOLS. THE LOBBYING ORGANIZATIONS ALSO CONTACTED OTHER STATE LEGISLATURES TO INFORM THEM OF THE SERVICES THE NATIONAL NETWORK OF DIGITAL SCHOOLS MANAGEMENT FOUNDATION CAN PROVIDE TO THEIR STATE'S DIGITAL SCHOOLS. THE FOUNDATION'S STAFF, BOTH PAID AND VOLUNTEER, DID NOT ENGAGE IN ANY LOBBYING ACTIVITIES, EXCEPT FOR AN OCCASIONAL PHONE CALL TO THE LOBBYING ORGANIZATIONS. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 203081 | OtherCostOrOtherBasis |
| Book Value | 203081 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4725615 | OtherCostOrOtherBasis |
| Depreciation | 435283 | Depreciation |
| Book Value | 4290332 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 93614 | OtherCostOrOtherBasis |
| Depreciation | 11384 | Depreciation |
| Book Value | 82230 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1617379 | OtherCostOrOtherBasis |
| Depreciation | 952657 | Depreciation |
| Book Value | 664722 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5373462 | OtherCostOrOtherBasis |
| Depreciation | 1810067 | Depreciation |
| Book Value | 3563395 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8803760 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INVESTMENT IN SUBSIDIARY-27-0214216 | Description |
| Book Value | 10187090 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 10187090 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| PAYROLL LIABILITIES | $46,989 |
| DEPOSITS PAYABLE | $6,838 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 53827 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LIABILITY UNDER FIN 48 FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PAGE 3, PART X | ReturnReference |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATIONS TO QUANTIFY AND RECORD THE ESTIMATED TAX LIABILITY, INCLUDING INTEREST AND PENALTIES, RELATED TO UNCERTAIN TAX POSITIONS TAKEN AND POSITIONS ANTICIPATED TO BE TAKEN ON THEIR INCOME TAX RETURNS, AS WELL AS PROVIDE ENHANCED DISCLOSURES WITHIN THE FINANCIAL STATEMENTS. NNDS AND THE CORPORATION HAVE EVALUATED THEIR TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2011, 2010, AND 2009 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND THE PENNSYLVANIA DEPARTMENT OF REVENUE. THE ORGANIZATIONS ARE NOT CURRENTLY UNDER AUDIT, NOR HAVE THEY BEEN CONTACTED BY THE IRS THAT THEY ARE SUBJECT TO EXAMINATION. AS OF JUNE 30, 2012, NO INTEREST OR PENALTIES HAVE BEEN RECORDED. IF INTEREST AND PENALTIES WERE RECORDED, THEY WOULD BE INCLUDED IN INCOME TAX EXPENSE. BASED ON THE EVALUATION OF THE ORGANIZATIONS' TAX POSITIONS AND ELECTIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN AND ELECTIONS MADE WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN INCOME TAX POSITIONS OR ELECTIONS HAS BEEN RECORDED AS OF JUNE 30, 2012. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (32 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant | EIN Of RecipientEINOfRecipient | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Address Line2AddressUS/AddressLine2 | Business Name Line2RecipientNameBusiness/BusinessNameLine2 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ALLEGANY COLLEGE OF MARYLAND | ||||||||||||
| 12401 WILLOWBROOK ROAD | CUMBERLAND | MD | 21502 | GOV | 10399 | SUPPORT OPERATIONS | ||||||
| BADEN ACADEMY | ||||||||||||
| 1016 WEST STATE STREET | BADEN | PA | 15005 | GOV | SUPPORT OPERATIONS | 454841230 | 115776 | FMV | STARTUP DONATIO | |||
| BARNES AND NOBLE COLLEGE BOOKSELLER | ||||||||||||
| 120 MOUNTAINVIEW BLVD | BASKING RIDGE | NJ | 07920 | 7283 | SUPPORT OPERATIONS | |||||||
| BOROUGH OF MIDLAND | ||||||||||||
| 936 MIDLAND AVENUE | MIDLAND | PA | 15059 | GOV | 35000 | SUPPORT OPERATIONS | ||||||
| BUCKS COUNTY COMMUNITY COLLEGE | ||||||||||||
| 275 SWAMP ROAD | NEWTOWN | PA | 18940 | GOV | 27989 | SUPPORT OPERATIONS | 231646982 | |||||
| BUTLER COUNTY COMMUNITY COLLEGE | ||||||||||||
| PO BOX 1203 | BUTLER | PA | 160031203 | GOV | 30670 | SUPPORT OPERATIONS | 251154027 | |||||
| CCAC ALLEGHENY CAMPUS | ||||||||||||
| 808 RIDGE AVENUE | PITTSBURGH | PA | 15212 | GOV | 10155 | SUPPORT OPERATIONS | 256075057 | SSC BUILDING 150 | ||||
| CCAC BOYCE CAMPUS | ||||||||||||
| 595 BEATTY ROAD | MONROEVILLE | PA | 15146 | GOV | 16555 | SUPPORT OPERATIONS | ||||||
| CCAC NORTH CAMPUS | ||||||||||||
| 8701 PERRY HIGHWAY | PITTSBURGH | PA | 15237 | GOV | 19443 | SUPPORT OPERATIONS | ||||||
| CCAC SOUTH CAMPUS | ||||||||||||
| 1750 CLAIRTON ROAD | WEST MIFFLIN | PA | 15122 | GOV | 8054 | SUPPORT OPERATIONS | ||||||
| CLARION UNIV OF PA | ||||||||||||
| B-16 CARRIER HALL | CLARION | PA | 16214 | GOV | 19425 | SUPPORT OPERATIONS | STUDENTS A/R OFFICE | |||||
| COMMUNITY COLLEGE OF BEAVER COUNTY | ||||||||||||
| 1 CAMPUS DRIVE | MONACA | PA | 15061 | GOV | 29418 | SUPPORT OPERATIONS | 251180375 | |||||
| COMMUNITY COLLEGE OF PHILADELPHIA | ||||||||||||
| 1700 SPRING GARDEN STREET | PHILADELPHA | PA | 191303991 | GOV | 6160 | SUPPORT OPERATIONS | ||||||
| DELAWARE COUNTY COMMUNITY COLLEGE | ||||||||||||
| 901 S MEDIA LINE ROAD | MEDIA | PA | 190631094 | GOV | 18232 | SUPPORT OPERATIONS | 231685591 | |||||
| HARRISBURG AREA COMMUNITY COLLEGE | ||||||||||||
| 1 HACC DRIVE - C208 | HARRISBURG | PA | 171102999 | GOV | 70036 | SUPPORT OPERATIONS | 231639151 | |||||
| LACKAWANNA COLLEGE | ||||||||||||
| 501 VINE STREET | SCRANTON | PA | 18509 | GOV | 10950 | SUPPORT OPERATIONS | ||||||
| LEHIGH CARBON COMMUNITY COLLEGE | ||||||||||||
| 4525 EDUCATION PARK DRIVE | SHNECKSVILLE | PA | 18078 | GOV | 15567 | SUPPORT OPERATIONS | 690235867 | |||||
| LINCOLN PARK PERF ARTS CHARTER SCHL | ||||||||||||
| 1 LINCOLN PARK | MIDLAND | PA | 15059 | GOV | 3000 | SUPPORT OPERATIONS | 203428111 | 50140 | FMV | LOAN FORGIVEN | ||
| LINCOLN PARK PERFORMING ARTS CENTER | ||||||||||||
| 1 LINCOLN PARK | MIDLAND | PA | 15059 | 501 | 355556 | SUPPORT OPERATIONS | 043703131 | 214900 | FMV | LOAN FORGIVEN | ||
| LUZERNE COUNTY COMMUNITY COLLEGE | ||||||||||||
| 1333 S PROSPECT STREET | NANTICOKE | PA | 186343899 | GOV | 10303 | SUPPORT OPERATIONS | ||||||
| MCGUIRE MEMORIAL FOUNDATION | ||||||||||||
| PO BOX 48 | NEW BRIGHTON | PA | 150660048 | 501 | 5200 | SUPPORT OPERATIONS | 251687137 | |||||
| MONTGOMERY COUNTY COMMUNITY COLLEGE | ||||||||||||
| 101 COLLEGE DRIVE | POTTSTOWN | PA | 19464 | GOV | 24664 | SUPPORT OPERATIONS | 231670325 | |||||
| MT LEBANON HIGH SCHOOL | ||||||||||||
| 7 HORSMAN DRIVE | PITTSBURGH | PA | 15228 | GOV | 60000 | SUPPORT OPERATIONS | FMV | CURRICULUM | ||||
| NORTHAMPTON COMMUNITY COLLEGE | ||||||||||||
| 3835 GREEN POND ROAD | BETHLEHEM | PA | 18020 | GOV | 23999 | SUPPORT OPERATIONS | ||||||
| PA HIGHLANDS COMMUNITY COLLEGE | ||||||||||||
| 101 COMMUNITY COLLEGE WAY | JOHNSTOWN | PA | 15904 | GOV | 5571 | SUPPORT OPERATIONS | ||||||
| PIONEER HS FOR THE PERFORMING ART | ||||||||||||
| 3253 W LEWISTON CIRCLE | SOUTH JORDAN | UT | 84095 | GOV | 10000 | SUPPORT OPERATIONS | ||||||
| STS PETER & PAUL CATHOLIC SCHOOL | ||||||||||||
| 370 EAST END AVENUE | BEAVER | PA | 15009 | GOV | SUPPORT OPERATIONS | 17959 | FMV | COMPUTER EQUIP | ||||
| VFW POST 8168 MIDLAND POST | ||||||||||||
| 700 MIDLAND AVENUE | MIDLAND | PA | 15059 | SUPPORT OPERATIONS | 101349 | FMV | PARKING LOT PVM | |||||
| VALLEY FORGE CHRISTIAN COLLEGE | ||||||||||||
| 1401 CHARLESTOWN ROAD | PHOENIXVILLE | PA | 19460 | GOV | 17659 | SUPPORT OPERATIONS | ||||||
| VARIOUS ENTITIES UNDER 5000 | ||||||||||||
| VARIOUS LOCATIONS | BEAVER | PA | 15009 | 97488 | SUPPORT OPERATIONS | FMV | ||||||
| WESTMORELAND CO COMMUNITY COLLEGE | ||||||||||||
| 400 ARBURST ROAD | YOUNGWOOD | PA | 156971895 | GOV | 31015 | SUPPORT OPERATIONS | 251208182 | |||||
| WISCONSIN VIRTUAL LEARNING | ||||||||||||
| 401 HIGHLAND DRIVE | FREDONIA | WI | 53021 | SUPPORT OPERATIONS | 331651 | FMV | MANAGEMENT SERV | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 51 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 21 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SEE SUPPLEMENTAL INFO | TypeOfGrant |
| Number Of Recipients | 59 | NumberOfRecipients |
| Amount Of Cash Grant | 30938 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | SCHEDULE I, PAGE 1, PART I, LINE 2 | THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH REVIEW OF THE GRANTEE ORGANIZATION'S FINANCIAL RECORDS. |
| ADDITIONAL INFORMATION | SCHEDULE I, PAGE 4, PART IV | PART III, LINE 1 - TYPE OF GRANT OR ASSISTANCE NNDS MF REIMBURSES LOCAL HIGH SCHOOL STUDENTS FOR COSTS ASSOCIATED WITH COLLEGE COURSES THAT ARE OFFERED WHILE THE STUDENTS ARE STILL IN HIGH SCHOOL. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DANIEL ZUPPE | NamePerson |
| Base Compensation Filing Org | 41501 | BaseCompensationFilingOrg |
| Total Compensation Filing Org | 41501 | TotalCompensationFilingOrg |
| Comp Report Prior990 Filing Org | 50240 | CompReportPrior990FilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | OTHER ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE J, PART III | ReturnReference |
| Explanation | DANIEL ZUPPE IS A FORMER DIRECTOR OF THE ORGANIZATION AND IS A CURRENT EMPLOYEE OF NNDS MF. TONI SADECKY IS THE BOARD TREASURER FOR THE ORGANIZATION AND IS AN EMPLOYEE OF AVANTI MANAGEMENT,WHERE SHE EARNED A SALARY OF APPROXIMATELY 90,000. GEORGE PACINDA IS THE BOARD SECRETARY FOR THE ORGANIZATION AND IS AN EMPLOYEE OF AVANTI MANAGEMENT, LLC. HIS COMPENSATION FOR THE FISCAL YEAR WAS APPROXIMATELY 95,000. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (13 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| PENNSYLVANIA CYBER CHARTER SCHOOL | |||
| SEE DISCLOSURE | 52209909 | SEE DISCLOSURE BELOW | false |
| AVANTI MANAGEMENT GROUP | |||
| SEE DISCLOSURE | 9058268 | SEE DISCLOSURE BELOW | true |
| PALATINE DEVELOPMENT LLC | |||
| SEE DISCLOSURE | 64167 | SEE DISCLOSURE BELOW | false |
| THE DIGITAL PRINT SHOPPE LLC | |||
| SEE DISCLOSURE | 1928005 | SEE DISCLOSURE BELOW | false |
| JENNIFER GEIBEL | |||
| FAMILY-B GEIBEL | 54488 | NNDS EMPLOYEE | false |
| KELLY HAMILTON | |||
| FAMILY-J PRICE | 80500 | NNDS EMPLOYEE | false |
| SARA PRICE | |||
| FAMILY-J PRICE | 42955 | NNDS EMPLOYEE | false |
| THOMAS PRICE | |||
| FAMILY-J PRICE | 6670 | NNDS EMPLOYEE | false |
| PRIMA LEARNING CENTER LLC | |||
| SEE DISCLOSURE | 143805 | SEE DISCLOSURE BELOW | false |
| STEPHANIE PENNINGTON | |||
| SEE DISCLOSURE | SEE DISCLOSURE BELOW | false | |
| GEORGE PACINDA | |||
| SEE DISCLOSURE | 95000 | SEE DISCLOSURE BELOW | false |
| TONI SADECKY | |||
| SEE DISCLOSURE | 90000 | SEE DISCLOSURE BELOW | false |
| PAUL PENNINGTON | |||
| SEE DISCLOSURE | 41200 | SEE DISCLSOURE BELOW | false |
Form990 Schedule L Part V Form990ScheduleLPartV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | SCHEDULE L PART IV | GEORGE PACINDA 95000 SEE DISCLOSURE SEE DISCLOSURE BELOW TONI SADECKY 90000 SEE DISCLOSURE SEE DISCLOSURE BELOW PAUL PENNINGTON 41200 SEE DISCLOSURE SEE DISCLSOURE BELOW |
| ADDITIONAL INFORMATION | SCHEDULE L PART V | THE ORGANIZATION SOLD CURRICULUM AND MANAGEMENT SERVICES TO PA CYBER CHARTER SCHOOL TOTALING 52209909 PA CYBER CHARTER SCHOOL IS LISTED AS AN INTERESTED PERSON BECAUSE THEIR CHIEF EXECUTIVE OFFICER DR NICK TROMBETTA IS A FORMER OFFICER OF THE ORGANIZATION AVANTI MANAGEMENT GROUP LLC AMG PROVIDED MANAGEMENT MARKETING AND SALES SERVICES TO THE ORGANIZATION TOTALING 9058268 AMG IS LISTED AS AN INTERESTED PERSON BECAUSE AMG IS 50 OWNED BY FORMER KEY EMPLOYEES BRETT GEIBEL AND JANE PRICE OF THE ORGANIZATION THE ORGANIZATION CONTRACTED WITH AN INDEPENDENT THIRD PARTY TO REVIEW THE CONTRACT BETWEEN AMG AND THE ORGANIZATION THE FINDINGS FOR THE REVIEW WERE THAT THE TERMS OF THE CONTRACT WERE COMPARABLE TO AN ARMS LENGTH FAIR MARKET VALUE CONTRACT NEGOTIATED BETWEEN UNRELATED THIRD PARTIES PALATINE DEVELOPMENT LLC LEASED OFFICE SPACE TO NNDS MF FOR 64167 WHICH WAS COMPARABLE TO FAIR MARKET VALUE FOR OFFICE SPACE IN THIS GEOGRAPHICAL REGION PALATINE DEVELOPMENT LLC IS LISTED AS AN INTERESTED PERSON BECAUSE IT IS A WHOLLY OWNED SUBSIDIARY OF AMG THE DIGITAL PRINT SHOPPE LLC DPS PROVIDED PRINTED MATERIALS TO NNDS MF AS PER NNDS MF SPECIFICATIONS THE TOTAL AMOUNT PAID WAS 1928005 DPS IS LISTED AS AN INTERESTED PERSON BECAUSE IT IS A WHOLLY OWNED SUBSIDIARY OF AMG NNDS MF TOOK OVER OPERATIONS OF PRIMA LEARNING CENTER LLC OWNED BY AVANTI MANAGEMENT INC IN FEBRUARY 2012 AND THEN SIGNED A MANAGEMENT CONTRACT WITH PRIMA FOR EMPLOYEES TOTALING 143805 STEPHANIE PENNINGTONINDIVIDUAL SERVES ON THE BOARD OF NNDS MF AND LPPAC ORGANIZATIONS WHICH RECEIVE GRANTS AND ASSISTANCE FROM NNDS MF SHE ALSO IS AN EMPLOYEE OF MIDLAND BOROUGH SCHOOL DISTRICT AN ORGANIZATION WHICH HAS PROVIDED SERVICES TO OTHER RELATED ORGANIZATONS OF NNDS MF AND WHICH RECEIVE ASSISTANCE FROM NNDS MF GEORGE PACINDA BOARD MEMBER WAS AN EMPLOYEE OF AVANTI MANAGEMENT INC AN ORGANIZATION WHICH PROVIDED SERVICES TO NNDS MF TONI SADECKY BOARD MEMBER WAS AN EMPLOYEE OF AVANTI MANAGEMENT INC AN ORGANIZATION WHICH PROVIDED SERVICES TO NNDS MF PAUL PENNINGTON AN EMPLOYEE OF NNDS IS RELATED TO A BOARD MEMBER STEPHANIE PENNINGTON |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | SEE SCHEDULE O THE FOUNDATION PROVIDES EDUCATIONAL INSTRUCTION TO SCHOOLS AND SCHOOL DISTRICTS IN TWO MANNERS. FIRST, THROUGH THE DEVELOPMENT OF INTERACTIVE CYBER EDUCATION SYSTEMS. SECOND, THROUGH THE USE AND APPLICATION OF THESE CYBER EDUCATION SYSTEMS BY A NETWORK OF CERTIFIED TEACHERS. TO DEVELOP INTERACTIVE CYBER EDUCATION SYSTEMS, THE FOUNDATION TEAMS EDUCATIONAL PROFESSIONALS WITH EXPERTISE IN CURRICULUM DEVELOPMENT, COURSE EVALUATION, AND STATE-STANDARDS REVIEW PROCEDURES WITH SCHOOLS AND SCHOOL DISTRICTS. TOGETHER, THE SCHOOLS, SCHOOL DISTRICTS AND THE FOUNDATION'S EDUCATIONAL PROFESSIONALS DEVELOP AND IMPLEMENT THE EDUCATIONAL CONCEPTS, SERVICES, AND PROCESSES REQUIRED FOR CYBER EDUCATION. TO USE AND APPLY THESE CYBER EDUCATION SYSTEMS, THE FOUNDATION EMPLOYS A CADRE OF CERTIFIED TEACHERS. THESE TEACHERS, AS A GROUP, PROVIDE EDUCATIONAL INSTRUCTION IN A VARIETY OF SUBJECT MATTER AREAS, USING THE INTERNET, VIDEO, AND VIDEO-CONFERENCING. STUDENTS ATTENDING THESE SCHOOLS AND SCHOOL DISTRICTS MAY TAKE COURSES TAUGHT BY THE FOUNDATION'S TEACHERS EITHER IN REAL-TIME OR ON A DELAYED BASIS. THE CORE OF THE TEACHERS' CURRICULUM IS BASED ON THE LINCOLN INTERACTIVE CURRICULUM, WHICH IS COMPRISED OF STUDENT-FRIENDLY COURSES WITH A WIDE RANGE OF OPPORTUNITIES FOR ACADEMIC MASTERY, INVESTIGATION, AND INTERACTION. LINCOLN INTERACTIVE COURSES ENABLE THE FOUNDATION'S TEACHERS TO PROVIDE GUIDED INSTRUCTION AND DETAILED EXAMPLES UTILIZING RESOURCES THAT ARE UNMATCHED IN ONLINE INSTRUCTION. EACH COURSE ALLOWS THE FOUNDATION'S TEACHERS TO PROVIDE EXPERIENCES IN VARYING LEARNING STYLES, INCLUDING ACTIVITIES IN WEB-BASED INQUIRY, MICROSOFT POWERPOINT, VIDEO PRESENTATIONS, AND I-TEXT INTERACTIVE MATERIALS. THE FOUNDATION ALSO SUPPORTS THE COMMUNITIES IN WHICH SUCH SCHOOLS AND SCHOOL DISTRICTS ARE LOCATED BY PROVIDING GRANTS AND DISTRIBUTIONS TO ORGANIZATIONS WITHIN THESE COMMUNITIES THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE FOUNDATION PROVIDES THESE ORGANIZATIONS WITH FINANCIAL RESOURCES TO HELP THOSE ORGANIZATIONS SUPPORT THE CIVIC, SOCIAL, COMMUNITY ACTIVITIES, SOCIAL INTERACTIONS AND DIVERSITY OF THEIR COMMUNITIES. IN SO DOING, THESE ORGANIZATIONS WILL HELP REVITALIZE THEIR COMMUNITIES. ULTIMATELY, THROUGH GRANTS AND DISTRIBUTIONS TO THESE LOCAL COMMUNITIES, THE FOUNDATION IS HELPING TO CREATE BETTER COMMUNITIES FOR THE LOCAL STUDENTS FOR WHICH IT IS PROVIDING EDUCATIONAL INSTRUCTION. |
| MANAGEMENT DELEGATED | FORM 990, PAGE 6, PART VI, LINE 3 | NNDS CONTRACTED WITH AVANTI MANAGEMENT GROUP, TO PROVIDE MANAGEMENT SERVICES TO NNDS. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | PRIOR TO THE FILING OF THE FORM 990, IT WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY REGULAR DISCLOSURE STATEMENTS REQUIRED BY ALL BOARD MEMBERS AND OFFICERS. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, FOR A NOMINAL COPYING FEE. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NNDS CORPORATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 294 MASSACHUSETTS AVENUE | AddressLine1 |
| City | ROCHESTER | City |
| State | PA | State |
| ZIP Code | 15074 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270212901 | EIN |
| Primary Activity | PROPERTY M | PrimaryActivity |
| Legal Domicile State | PA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NNDS CORP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | A | TransactionType |
| Amount Involved | 3362014 | AmountInvolved |
| Method Of Amt Determination | COST | MethodOfAmtDetermination |