2025-11-17T08:54:12-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2024-01-01 472086218 LIVE AND LEARN PROGRAM LIVE 6025837052 326 EAST CORONADO ROAD 201 PHOENIX AZ 85004 MICHELLE BRADSHAW BOARD PRESIDENT 6025837052 2025-11-14 1 1 ERIN SPARKS P01432691 6022662248 2025-11-13 2024 2025-03-06 01:10:19Z STEPHANIE GIANNINI 326 EAST CORONADO ROAD 201 PHOENIX AZ 85004 1110290 0 X WWW.LIVEANDLEARNAZ.ORG X 2014 AZ EMPOWERING WOMEN BY SUPPORTING EDUCATION, EMPLOYMENT PREPARATION, AND LITERACY TO END POVERTY. 6 6 17 68 0 0 1273488 1044651 0 0 22282 30984 -331 -1739 1295439 1073896 153176 54270 0 0 576725 726550 21950 22750 168562 148308 356160 900159 1159730 395280 -85834 1170283 1038518 192153 143877 978130 894641 TO EMPOWER WOMEN TO BREAK THE CYCLE OF GENERATIONAL POVERTY. WE ENVISION A WORLD WHERE WOMEN THRIVE, STRENGTHENING THEIR FAMILIES AND THE COMMUNITY. 0 0 845138 54270 0 IN 2024, LIVE AND LEARN SERVED 175 WOMEN IN MARICOPA COUNTY, MOST OF WHOM FACED SIGNIFICANT BARRIERS SUCH AS MOTHERHOOD (56%), DOMESTIC VIOLENCE (34%), RELIANCE ON GOVERNMENT ASSISTANCE (35%), HOMELESSNESS (35%), AND SUBSTANCE USE DISORDER (11%). DESPITE THESE CHALLENGES, 11 WOMEN EARNED A DEGREE OR CERTIFICATION, AND 70 WERE THE FIRST IN THEIR FAMILIES TO PURSUE HIGHER EDUCATION. LIVE AND LEARN PROVIDED 698 HOURS OF ONE-ON-ONE SUPPORT AND HOSTED 65 WORKSHOPS WITH 83% PARTICIPATIONCOVERING TOPICS SUCH AS MENTAL HEALTH, DIGITAL LITERACY, FINANCIAL COACHING, JOB READINESS, AND CAREER COUNSELING. ADDITIONALLY, WE FACILITATED 144 HEALTHCARE CONNECTIONS AND 38 COMMUNITY PARTNER REFERRALS, HELPING WOMEN BUILD STABILITY, PURSUE EDUCATION, AND MOVE TOWARD LONG-TERM INDEPENDENCE. 845138 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 0 1 9 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 6025837052 326 EAST CORONADO ROAD 201 PHOENIX AZ 85004 KRISTIN CHATSWORTH EXECUTIVE DIRECTOR (LEFT 6/2024) 40.00 X 52984 0 1471 STEPHANIE GIANNINI EXECUTIVE DIRECTOR 40.00 X 4583 0 0 KIM MADRIGAL - INTERIM EXECUTIVE DIRECTOR (LEFT 11/2024) 40.00 X 0 0 0 MICHELLE BRADSHAW CHAIR 1.00 X X 0 0 0 CHANDIMA VITHANA TREASURER 1.00 X X 0 0 0 CASEY SANDERS SECRETARY 1.00 X X 0 0 0 SUSANNE JOHNSON DIRECTOR 1.00 X 0 0 0 LESLIE MEISNER DIRECTOR 1.00 X 0 0 0 DANIEL SCIORTINO DIRECTOR (LEFT 11/2024) 1.00 X 0 0 0 APRIL TAYLOR DIRECTOR 1.00 X 0 0 0 57567 0 1471 0 0 0 0 0 22209 597946 424496 23252 1044651 30984 30984 33548 22209 36394 -2846 -2846 OTHER INCOME 900099 1107 1107 1107 1073896 0 0 29245 X 1030 1030 53240 53240 59274 46234 4742 8298 546252 423024 45725 77503 9958 7710 835 1413 62516 48449 5211 8856 48550 37626 4046 6878 310 310 46635 46635 22750 22750 180960 142342 18393 20225 4 4 23307 12680 5897 4730 21788 12081 5049 4658 40257 31199 3355 5703 3585 2997 578 10 4474 1539 1598 1337 1875 1453 156 266 6828 5292 569 967 6874 5327 573 974 EVENT EXPENSES 15223 11872 3351 REPAIRS & MAINTENANCE 4040 1043 2358 639 1159730 845138 146030 168562 233046 120750 622652 668984 242576 89390 23961 17369 30676 16177 16069 14499 11153 31979 116373 1170283 1038518 9375 27504 150351 32427 116373 192153 143877 X 746321 517617 231809 377024 978130 894641 1170283 1038518 -85834 2345 0 X X 0 1 X 1 0 X 410948 879506 911998 1273488 1044651 4520591 410948 879506 911998 1273488 1044651 4520591 8334 4512257 586 1988 5734 22282 30984 61574 47 1107 1154 4583319 0.98450 0.94490 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2023 AMOUNT: $ 47. 2024 AMOUNT: $ 1,107. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30676 16177 14499 14499 ROU LEASE ASSET 116373 116373 ROU LEASE LIABILITY 116373 116373 X 1076241 2345 2345 1073896 0 1073896 1159730 0 1159730 0 1159730 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS AN ARIZONA NON-PROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). ACCORDINGLY, CONTRIBUTIONS TO THE ORGANIZATION QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS GENERALLY SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THE ORGANIZATION HAS NO TAXABLE UNRELATED BUSINESS INCOME RELATED TO THE ORGANIZATION'S ACTIVITIES AND IT HAS NOT FILED THE EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (IRS FORM 990-T), OR ITS ARIZONA EQUIVALENT, FORM 99-T. THE TAX YEARS ENDED 2021, 2022, AND 2023 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. X X X X X X 1 RESOLUTE NONPROFIT CONSULTING 3456 W POTTER DRIVE PEORIA AZ 85382 GRANT WRITING 0 0 18250 0 18250 HOPE BLOOMS 55757 22209 33548 9000 15865 300 11229 55757 22209 33548 9000 15865 300 11229 36394 -2846 1 FINANCIAL, EMOTIONAL, AND TRAINING 176 0 53240 COST GENERAL SUPPORT PART I, LINE 2: LIVE AND LEARN PAYS EXPENSES DIRECTLY TO THE VENDORS FOR SERVICES PROVIDED TO OUR CLIENTS, PROVIDES REIMBURSEMENTS WHEN RECEIPTS ARE PRESENTED, AND/OR PROVIDES VERY LIMITED AMOUNTS OF CASH WHEN NEEDED IN AN EMERGENCY SITUATION. ALL EXPENSES ARE CLOSELY MONITORED. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION'S BOARD OFFICERS ALSO SERVE AS MEMBERS OF THE EXECUTIVE COMMITTEE. THIS COMMITTEE IS MADE UP ENTIRELY OF BOARD MEMBERS AND IS AUTHORIZED TO ACT ON BEHALF OF THE FULL BOARD BETWEEN REGULAR MEETINGS. WHILE THE EXECUTIVE COMMITTEE CAN MAKE DECISIONS ON MOST MATTERS, IT CANNOT AMEND THE ARTICLES OF INCORPORATION OR BYLAWS. ALL DECISIONS MADE BY THE COMMITTEE REMAIN UNDER THE OVERSIGHT AND CONTROL OF THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 DURING THE TAX YEAR, THE ORGANIZATION ADOPTED AMENDED AND RESTATED BYLAWS TO IMPROVE GOVERNANCE AND OPERATIONAL CLARITY. KEY CHANGES INCLUDED CONFIRMING THE ORGANIZATION HAS NO MEMBERS OR STOCK, ADJUSTING THE BOARD SIZE TO BETWEEN FIVE AND FIFTEEN MEMBERS, AND CLARIFYING THAT BOARD MEMBERS SERVE THREE-YEAR TERMS WITH A ONE-YEAR BREAK REQUIRED AFTER TWO CONSECUTIVE TERMS UNLESS A TERM WAS NOT COMPLETED. THE BYLAWS ALSO EXPANDED PROVISIONS FOR REMOTE PARTICIPATION AND UNANIMOUS WRITTEN CONSENT, CLARIFIED MEETING NOTICE REQUIREMENTS, AND ADDED A VICE CHAIR OFFICER ROLE WITH REVISED TERM LENGTHS AND SUCCESSION PROCEDURES. UPDATES ALSO ADDRESSED COMMITTEE FORMATION AND PARTICIPATION, REQUIRED BOARD MEMBERS TO SIGN AND FOLLOW A CONFLICT OF INTEREST POLICY, AND INTRODUCED INDEMNIFICATION AND LIABILITY INSURANCE PROVISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE RETURN BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, KEY EMPLOYEES, AND COMMITTEE MEMBERS WITH BOARD-DELEGATED POWERS. WHEN A POTENTIAL CONFLICT ARISES, THE INTERESTED PERSON MUST DISCLOSE ALL MATERIAL FACTS AND IS EXCLUDED FROM DELIBERATIONS AND VOTING ON THE TRANSACTION. DISINTERESTED BOARD OR COMMITTEE MEMBERS DETERMINE IF A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. RESTRICTIONS INCLUDE PROHIBITING CONFLICTED PERSONS FROM PARTICIPATING IN DECISIONS RELATED TO THE TRANSACTION. ALL PROCEEDINGS AND DETERMINATIONS ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD SHALL DETERMINE A REASONABLE COMPENSATION AMOUNT BASED UPON COMPENSATION PAID BY SIMILARLY SITUATED NONPROFITS FOR LIKE SERVICES. THE BOARD MAY RELY UPON SALARY STUDIES, AS WELL AS DATA REGARDING COMPENSATION PAID BY PEER ORGANIZATIONS OF SIMILAR SIZE TO DETERMINE REASONABLE COMPENSATION. THE TERMS OF SUCH COMPENSATION AND INFORMATION RELIED UPON SHALL BE RECORDED IN WRITING. OFFICERS OF THE ORGANIZATION WHO RECEIVE COMPENSATION FOR SERVICES, DIRECTLY OR INDIRECTLY FROM THE ORGANIZATION, ARE PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR VOTES PERTAINING TO THEIR OWN COMPENSATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF TAX RETURNS, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICY WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990, PART IX, LINE 11G EVENT CONTRACTOR: PROGRAM SERVICE EXPENSES 9,749. MANAGEMENT AND GENERAL EXPENSES 1,745. FUNDRAISING EXPENSES 5,673. TOTAL EXPENSES 17,167. MARKETING AND PROJECT CONSULTING: PROGRAM SERVICE EXPENSES 15,631. MANAGEMENT AND GENERAL EXPENSES 2,798. FUNDRAISING EXPENSES 9,096. TOTAL EXPENSES 27,525. OTHER PROFESSIONAL CONSULTANTS: PROGRAM SERVICE EXPENSES 116,962. MANAGEMENT AND GENERAL EXPENSES 13,850. FUNDRAISING EXPENSES 5,456. TOTAL EXPENSES 136,268. FORM 990, PART XII, LINE 2C: THE RESPONSIBILITY FOR SELECTING THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE YEAR.