2024-05-29T10:17:28-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 435 JULIE STREET PO BOX 547 TOMAH WI 54660 990 2023-01-01 390971649 LE PHILLIPS CAREER DEVELOPMENT CENTER I LEPH 7158342771 1515 BALL STREET PO BOX 600 EAU CLAIRE WI 54702 GREGG MIZERK EXECUTIVE DIRECTOR 7158342771 2024-05-28 1 GREGG MIZERK 999009999 1 DANIEL LUECK P00409940 6083722177 2024-05-28 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z GREGG MIZERK 1515 BALL STREET PO BOX 600 EAU CLAIRE WI 54702 8382421 0 X LECDC.ORG X 1959 WI TO TRAIN AND EMPLOY DISABLED OR DISADVANTAGED INDIVIDUALS. 10 10 348 82 0 0 457325 809506 2037936 2290130 62200 92961 1063369 676691 3620830 3869288 0 0 0 0 1823628 2164630 0 0 18460 1558190 1317591 3381818 3482221 239012 387067 5116270 5583513 329096 308636 4787174 5274877 TO BE A VIABLE BUSINESS ENTERPRISE AS A MEANS TO PROVIDE MEANINGFUL AND APPROPRIATE VOCATIONAL SERVICES AND EMPLOYMENT OPPORTUNITIES FOR INDIVIDUALS WITH DISABILITIES OR DISADVANTAGES. 0 0 3307375 0 2974573 THE PROGRAMS INCLUDE EVALUATING, TRAINING, AND EMPLOYING THE DISABLED AND DISADVANTAGED INDIVIDUAL ADULTS. 3307375 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 348 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WI X GREGG MIZERK 7158342771 1515 BALL STREET EAU CLAIRE WI 54702 DEIRDRE TUMM CHAIRPERSON 2.00 X X 0 0 0 MICHAEL KELASH VICE-CHAIRPERSON 2.00 X X 0 0 0 PETE FURRER SECRETARY 2.00 X X 0 0 0 CRAIG BRENHOLT DIRECTOR 2.00 X 0 0 0 JESSICA GARNDER DIRECTOR 2.00 X 0 0 0 JIM HAGER DIRECTOR 2.00 X 0 0 0 PAT LUCORE DIRECTOR 2.00 X 0 0 0 PATTY MARTEN DIRECTOR 2.00 X 0 0 0 TERRANCE MCDOUGALL DIRECTOR 2.00 X 0 0 0 NATALIE MCMURRY DIRECTOR 2.00 X 0 0 0 GREGG MIZERK EXECUTIVE DIRECTOR/TREASUR 40.00 X 177620 0 10319 177620 0 10319 1 0 1 0 0 22500 63727 723279 809506 DEPT OF VOCATIONAL REHABILITATION 611430 1155566 1155566 GUARDIANSHIP SERVICES 611430 580979 580979 SOUTHWEST FAMILY CARES (CONTINUUS 611430 471276 471276 OTHER PROGRAMS 611430 55489 55489 EAU CLAIRE COUNTY DEPT OF HUMAN S 611430 21190 21190 5630 5630 2290130 76456 76456 376933 15100 374130 1398 2803 13702 16505 16505 20637 63727 28389 -7752 -7752 4793462 4109216 684246 684246 MISCELLANEOUS 900099 197 197 197 3869288 2974573 0 85209 187939 140954 46985 1515263 1449318 65945 309921 291626 18295 151507 141631 9876 31610 30346 1264 8136 8136 18460 18460 51677 50646 1031 343586 342895 691 64985 64985 71519 69201 2318 SUPPLIES 375635 375635 EQUIPMENT RENTAL AND MA 161260 161260 FSET PROGRAM 85793 85793 MISCELLANEOUS 61895 61895 43035 41190 1845 3482221 3307375 156386 18460 1162910 1025862 493418 500116 733282 586745 234105 135322 52203 72641 5667294 4389874 888316 1277420 1509621 1960174 42415 25233 5116270 5583513 284640 282206 44456 26430 329096 308636 X 4763550 5211675 23624 63202 4787174 5274877 5116270 5583513 387067 100636 0 X X 0 1 X 1 0 X 379926 644266 1231450 457325 809506 3522473 6954342 6256569 6436803 7256381 7083592 33987687 7334268 6900835 7668253 7713706 7893098 37510160 0 1462337 1341907 1722530 2572534 2527893 9627201 1462337 1341907 1722530 2572534 2527893 9627201 27882959 37554 65904 86187 62200 92961 344806 37554 65904 86187 62200 92961 344806 27905 15489 29061 13142 20834 106431 7399727 6982228 7783501 7789048 8006893 37961397 0.73450 0.76330 0.00910 0.00790 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 12,005. 2020 AMOUNT: $ 689. 2021 AMOUNT: $ 861. 2022 AMOUNT: $ 2,833. 2023 AMOUNT: $ 197. FUNDRAISING - 2019 AMOUNT: $ 15,900. 2020 AMOUNT: $ 14,800. 2021 AMOUNT: $ 28,200. 2022 AMOUNT: $ 10,309. 2023 AMOUNT: $ 20,637. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2003039 300000 213226 55975 2460290 2203407 -161146 39222 2003039 1605710 500000 140413 42716 2203407 1475289 40772 140792 51143 1605710 1357797 45517 117492 45517 1475289 1.00000 0 0 186836 186836 2447797 2139384 308413 2764815 2250490 514325 267846 267846 1277420 RIGHT OF USE LIABILITY 26430 26430 X 8099393 100636 100636 7998757 8136 -4137605 -4129469 3869288 7611690 0 7611690 8136 -4137605 -4129469 3482221 PART V, LINE 4: GENERAL ENDOWMENT FUNDS INTENDED TO SUPPORT THE MISSION OF THE ORGANIZATION. PART X, LINE 2: AS A PUBLIC CHARITY, THE CENTER IS EXEMPT FROM PAYING CORPORATE FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE CENTER IS ALSO EXEMPT FROM WISCONSIN FRANCHISE OR INCOME TAXES. THE CENTER HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 . PART XI, LINE 4B - OTHER ADJUSTMENTS: MANUFACTURING SALES (COST OF GOODS SOLD OFFSET) -4,109,216. FUNDRAISING SALES (EXPENSE OFFSET) -28,389. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -4,109,216. FUNDRAISING EXPENSES -28,389. GOLF OUTING 84364 63727 20637 28389 84364 63727 20637 28389 28389 -7752 0 0 0 0 0 0 0 0 0 GREGG MIZERK EXECUTIVE DIRECTOR/TREASUR 177620 0 0 0 0 0 0 0 10319 0 187939 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPRISED OF AT LEAST THREE (3) DIRECTORS APPOINTED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL MAINTAIN SURVEILLANCE OF THE BUSINESS AFFAIRS OF THE CORPORATION, AND SHALL BE EMPOWERED TO TRANSACT ONLY SUCH BUSINESS AS MAY BE NECESSARY BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDED THE INFORMATION NECESSARY TO THE INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FORM 990. THE FORM 990 WAS THEN GIVEN TO MANAGEMENT FOR REVIEW AND BOARD APPROVAL PRIOR TO FILING IT WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO APPROVE ANY RELATED PARTY ACTIVITY GREATER THAN $5,000. THE BOARD REVIEWS ALL DISBURSEMENTS MONTHLY AND ANNUALLY REVIEWS A SUMMARY SCHEDULE OF ALL RELATED PARTY ACTIVITY FOR THE CALENDAR YEAR. AN OFFICER OR DIRECTOR SHALL ABSTAIN FROM VOTING OR ATTEMPTING TO INFLUENCE THE VOTE ON ANY MATTER BEFORE THE BOARD OF DIRECTORS THAT PLACES HIM OR HER IN A CONFLICT OF INTEREST. EMPLOYEES ARE EXPECTED TO REPORT CONFLICTS OF INTEREST TO THEIR SUPERVISOR IMMEDIATELY UPON DISCOVERY OR SUSPICION OF THE CONFLICT. EACH SITUATION WILL BE REVIEWED ON ITS MERITS, AND THE EMPLOYEE WILL BE NOTIFIED OF DECISIONS MADE OR ACTIONS TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR COMPENSATION WAS DETEREMINED BY COMPARING COMPENSATION OF SIMILAR INDUSTRY ORGANIZATIONS. THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED AND SALARY COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS, AND RECORDED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN THE AUDIT OVERSIGHT BY THE AUDIT COMMITTEE FROM PRIOR YEARS.