2025-06-20T16:15:41-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 435 JULIE STREET PO BOX 547 TOMAH WI 54660 990 2024-01-01 390971649 LE PHILLIPS CAREER DEVELOPMENT CENTER INC LEPH 7158342771 1515 BALL STREET EAU CLAIRE WI 54702 GREGG MIZERK EXECUTIVE DIRECTOR 7158342771 2025-06-06 1 1 DANIEL LUECK P00409940 6083722177 2025-06-06 2024 2025-03-06 01:10:19Z GREGG MIZERK 1515 BALL STREET EAU CLAIRE WI 54702 8742556 0 X LECDC.ORG X 1959 WI TO TRAIN AND EMPLOY DISABLED OR DISADVANTAGED INDIVIDUALS. 11 11 357 83 0 0 809506 395132 2290130 2505954 92961 133660 676691 941410 3869288 3976156 0 0 0 0 2164630 2497017 0 0 32828 1317591 1419426 3482221 3916443 387067 59713 5583513 5776283 308636 381131 5274877 5395152 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 3684840 0 3455975 THE PROGRAMS INCLUDE EVALUATING, TRAINING, AND EMPLOYING THE DISABLED AND DISADVANTAGED INDIVIDUAL ADULTS. 3684840 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 357 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 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 GREGG MIZERK EXECUTIVE DIRECTOR/TREASUR 40.00 X 178000 0 7120 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 NATALIE MCMURRY DIRECTOR 2.00 X 0 0 0 MIKE OTTUM DIRECTOR 2.00 X 0 0 0 REBECCA ROUSE DIRECTOR 2.00 X 0 0 0 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 178000 0 7120 1 0 1 0 0 22500 77437 295195 13965 395132 JOB COACHING, EMPLOYMENT, SUPERVI 611430 2505954 2505954 2505954 125952 125952 349099 700 342091 0 7008 700 7708 7708 11867 77437 35327 -23460 -23460 20455 6061 14394 14394 5332942 4382921 950021 950021 MISCELLANEOUS 900099 455 455 455 3976156 3455975 0 125049 185120 129584 55536 1758776 1671033 87743 46554 44778 1776 349725 324239 25486 156842 145412 11430 5125 5125 30765 30765 9250 9250 3280 1715 1565 32828 32828 101808 99610 2198 303085 302416 669 48800 48800 219764 219764 84571 82169 2402 PROGRAM SUPPLIES 334269 334269 FSET PROGRAM 108420 108420 EQUIPMENT RENTAL AND MA 46858 46858 GUARDIANSHIP EXPENSES 11385 11385 79218 78498 720 3916443 3684840 198775 32828 1025862 259337 500116 1441079 586745 548613 135322 119903 72641 97953 5789361 4599736 1277420 1189625 1960174 2112241 25233 7532 5583513 5776283 282206 363431 9816 26430 7884 308636 381131 X 5211675 5342851 63202 52301 5274877 5395152 5583513 5776283 59713 60562 0 X X 0 1 X 1 0 X 644266 1231450 457325 809506 395132 3537679 6256569 6436803 7256381 7083592 7838896 34872241 6900835 7668253 7713706 7893098 8234028 38409920 47421 47421 1272085 1644695 2494644 2527893 3801376 11740693 1272085 1644695 2494644 2527893 3848797 11788114 26621806 65904 86187 62200 92961 125952 433204 65904 86187 62200 92961 125952 433204 15489 29061 13142 20834 455 78981 6982228 7783501 7789048 8006893 8360435 38922105 0.68400 0.73450 0.01110 0.00910 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 689. 2021 AMOUNT: $ 861. 2022 AMOUNT: $ 2,833. 2023 AMOUNT: $ 197. 2024 AMOUNT: $ 455. FUNDRAISING - 2020 AMOUNT: $ 14,800. 2021 AMOUNT: $ 28,200. 2022 AMOUNT: $ 10,309. 2023 AMOUNT: $ 20,637. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2460290 188353 2648643 2003039 300000 213226 55975 2460290 2203407 -161146 39222 2003039 1605710 500000 140413 42716 2203407 1475289 40772 140792 51143 1605710 1.00000 0.00000 0.00000 0 0 186836 186836 2447797 2199607 248190 3154728 2400129 754599 1189625 LEASE LIABILITY 7884 7884 X 8436823 60562 4409355 4469917 3966906 9250 9250 3976156 8316548 4409355 4409355 3907193 9250 9250 3916443 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, 2024 PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,382,921. FUNDRAISING EXPENSES 26,434. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,382,921. FUNDRAISING EXPENSES 26,434. GOLF OUTING 89304 77437 11867 989 21405 10545 1322 300 765 89304 77437 11867 989 21405 10545 1322 300 765 35326 -23459 20455 6010 51 0 20455 6010 51 6061 14394 WI 1 0 0 0 0.00000 1.00000 GREGG MIZERK 1515 BALL STREET EAU CLAIRE WI 54702 0 0 X X 0 0 0 0 0 0 0 0 0 GREGG MIZERK EXECUTIVE DIRECTOR/TREASUR 178000 0 0 0 0 0 7120 0 0 0 185120 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 DETERMINED 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.