2024-09-30T09:16:13-05:00 2023-12-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2023-01-01 203454261 Life Learning Center Inc LIFE 8594310100 20 W 18th Street Covington KY 41011 Alecia Webb-Edgington President 8594310100 2024-09-27 1 0 Paula Hume P00537516 5132418313 2024-09-27 2023 2024-10-15 13:58:12Z Alecia Webb-Edgington 20 W 18th Street Covington KY 41011 2845140 0 X www.lifelearningcenter.us X 2005 KY LLC (Center) is a United Way-funded, nonprofit organization that works with multiple local community partners and progressive employers to take individuals who demonstrate a commitment to stable employment and prepare them for productive, sustainable careers through education, training and life coaching. The Center delivers a wholistic, integrated continuum of education and care to help our at risk citizens step up to their highest potential. The Center is building a caring and serving community by helping people learn, secure and sustain a better way of living through gainful employment. 10 10 27 120 0 0 1685930 1830274 23024 145250 7474 -147335 -66384 -74208 1650044 1753981 0 224023 0 0 1075697 1195877 0 0 74833 586147 662318 1661844 2082218 -11800 -328237 2863596 3413405 185405 438661 2678191 2974744 X LLC (Center) is a United Way-funded, nonprofit organization that works with multiple local community partners and progressive employers to take individuals who demonstrate a commitment to stable employment and prepare them for productive, sustainable careers through education, training and life coaching. The Center delivers a wholistic, integrated continuum of education and care to help our at risk citizens step up to their highest potential. The Center is building a caring and serving community by helping people learn, secure and sustain a better way of living through gainful employment. 0 0 1727213 224023 145250 Prepare individuals who demonstrate a commitment to stable employment, for productive, sustainable careers through education, training and life experience. Life Learning Center (Center) has created defined collaborative program pipelines. Specifically, the Center is the exclusive aftercare provider for Kenton County Detention Center's comprehensive opiate response 12 step and jail substance abuse programs. The Center also partners with the Kenton County Commonwealth's attorney's office on an alternative sentencing model designed for reentry. The Center services an "at-risk" population presenting with the following barriers: 80% have a criminal background with the majority holding a felony conviction, 68% report $0 monthly income at program start, 82% have a history of substance abuse, 52% require transportation assistance and 68% have a mental health diagnosis. 1727213 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 34 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 KY X Alecia Webb-Edgington 8594310100 20 W 18th Street Covington KY 41011 Daniel Meyer Board Member 1.00 X 0 0 0 Rocky Boiman Board Member 1.00 X 0 0 0 Jack Geiger Board Member 1.00 X 0 0 0 Patrick Hughes Board Member 1.00 X 0 0 0 Chris Carle Board Member 1.00 X 0 0 0 Michelle Keller Board Member 1.00 X 0 0 0 Carol Butler Vice Chair 1.00 1.00 X X 0 0 0 William Butler Chairman 1.00 1.00 X X 0 0 0 Alecia Webb-Edgington President 60.00 1.00 X X 160000 0 4800 Deana Taylor Secretary 1.00 1.00 X X 0 0 0 Keith Carlson Treasurer 1.00 1.00 X X 0 0 0 160000 0 4800 1 0 1 0 0 175000 390429 34081 545668 685096 41454 1830274 Rental Income 611430 59855 59855 KCDC 611430 58895 58895 Service Fees 611430 26500 26500 145250 7902 7902 826657 981894 -155237 -155237 -155237 35057 390429 109265 -74208 -74208 1753981 145250 0 -221543 224023 224023 164800 164800 888362 773951 52323 62088 23194 20588 667 1939 37088 32383 1204 3501 82433 74652 2724 5057 33116 33116 59160 59160 134518 105628 28890 16156 6044 10112 30946 25331 5451 164 74030 23774 50131 125 141133 137445 2631 1057 716 716 75031 72832 1568 631 37827 33028 4538 261 Other expenses 49459 22508 26941 10 Testing Tools 10226 10226 2082218 1727213 280172 74833 452174 213499 0 920238 245500 521484 159515 116559 9474 11447 2362887 817699 1596065 1545188 359469 0 41399 84990 2863596 3413405 129497 436244 34919 0 20989 2417 185405 438661 X 2352811 2561842 325380 412902 2678191 2974744 2863596 3413405 X -328237 622425 2365 X X 0 1 X 1 0 X 1643721 1194277 2529511 1685930 1830274 8883713 1643721 1194277 2529511 1685930 1830274 8883713 1059547 7824166 2694 2665 1168 7474 7902 21903 8905616 238624 0.87860 0.87240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 0 0 0 Part II-B, Line 1: The Executive Director is registered with the Commonwealth of Kentucky as a professional lobbyist. The Executive Director occasionally travels to the statehouse in Frankfort and advocates for the Center. As required by Kentucky, lobbying compensation is reported to the Ethics Commission compensation. The 2023 compensation was calculated based upon hours spent lobbying times the Executive Director's hourly rate and is: $3,076.89 1928537 446610 1481927 320591 272055 48536 113759 99034 14725 1545188 Operating Lease Liabilities 2417 2417 X 2378771 622425 2365 624790 1753981 0 1753981 2082218 0 2082218 0 2082218 Part X, Line 2: The organization has adopted the provisions of the accounting pronouncement related to accounting for uncertainty in income taxes. The orgnaization recognized no interest or penalties in the consolidated statement of activities for the year ending. If the situation arose in which the organization would have interest to recognize, it would recognized this as interest expense and penalties would be recognized in other expenses. Currently, the prior three years are open under Federal and State statute of limitations and remain subject to review and change. The organization is not currently under audit, nor has the organization been contacted by these jurisdictions. Based on the evaluation of the organization's tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for the year ended. Part XI, Line 2d - Other Adjustments: Change in Beneficial Interests 2,365. Gala 423619 390429 33190 14870 41317 8617 35052 4 1867 1867 1400 500 7509 425486 390429 35057 14870 42717 9117 42561 109265 -74208 0 Food 2287 68073 FMV Meals and snacks Housing 52 40080 FMV Rental assistance, meeting minimum bedding needs, etc Clothing 407 3419 FMV Undergarments and socks Transportation 238 18151 FMV Bus passes, bicycle or car maintenance, etc Healthcare 91 21220 FMV Dental care, eyeglasses, etc Employment support 340 16035 FMV Assistance with documents needed for employment, work-related items (tools, steel toed boots, etc), etc Ongoing support & incentives 219 9223 47822 FMV Gift cards used as incentives, personal quality of life-items available in Dignity Store X 0 0 0 0 0 0 0 0 0 Alecia Webb-Edgington President 160000 0 0 0 0 0 4800 0 0 0 164800 0 0 0 X 141 41454 Cost 0 0 0 0 Form 990, Part VI, Section A, line 8b There are no committees with authority to act. Board must approve all items. Form 990, Part VI, Section B, line 11b The finance committee and the full board of directors review the 990 prior to filing. Form 990, Part VI, Section B, line 12c The organization reviews the conflict of interest policies completed by the board members and informs the board members that they cannot vote if there is a conflict. Form 990, Part VI, Section B, line 15 Compared salaries to benchmark organizations, reviewed and approved by board. Form 990, Part VI, Section C, line 19 Financial statements and related annual report are provided upon request. LLC is also a platinum rated organization with Guidestar, and to receive this rating an organization is required to publish financial statements on their respective website for transparency and accountability. Form 990, Part XI, line 9: Change in Beneficial Interests 2,365. Form 990, Part XII, Line 2c: The oversight process has not changed from the prior year. Rebelawn Realty Inc 20 W 18th Street Covington KY 41011 616024139 Real Estate Holding KY 501(c)(2) Life Learning Center Inc 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Rebelawn Realty Inc C 34081 FMV Rebelawn Realty Inc K 600 FMV