The mission of Lincoln Learning Solutions(lls) is to empower Learning communities by providing them with products, strategies and services aligned with proven educational practices.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
$2.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $2.3M a year · 10% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.1M
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Plus $27.9M in investments, Pt X · Ln 11–13
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$808K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.4M
-4% vs prior year
Spent
$24.0M
To programs
63%
Net assets
$59.0M
By yearFY2020–FY2025
Revenue
$20.4M
FY2025▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$24.1M
FY2021$25.6M
FY2022$26.2M
FY2023$17.3M
FY2024$21.2M
FY2025$20.4M
Expenses
$24.0M
FY2025+0.2%
Tap a bar for its year
Expenses by fiscal year
FY2020$31.9M
FY2021$23.1M
FY2022$23.5M
FY2023$22.3M
FY2024$23.9M
FY2025$24.0M
Net assets
$59.0M
FY2025▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$68.1M
FY2021$72.6M
FY2022$72.0M
FY2023$66.2M
FY2024$62.1M
FY2025$59.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $15.1M Management & general 37% · $8.9M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $2.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Chairman/Pre
$337,761Pt VII · Sec A
$230,718Pt VII · Sec A
Marketing of
$225,504Pt VII · Sec A
Chief Academ
$197,418Pt VII · Sec A
IT Executive
$194,090Pt VII · Sec A
Dir. of Ent.
$143,453Pt VII · Sec A
Assistant VP
$136,095Pt VII · Sec A
$131,805Pt VII · Sec A

Robert M Clements’s $338K as Chairman/Pre is at the 71st percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Robert M Clements$337,761$320,170$352,089$337,797——
Robert C Clements————$328,902$289,702
Craig W McMillen$230,718$221,325$243,375$230,934——
Daryl E Care———$230,933——
Dr Rachel Book$225,504$211,332$211,752$182,171——
Craig McMillen————$224,853$147,568
Daryl Care————$224,853$193,840
Charles D Thayer$197,418$178,320$171,992$148,667——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lincoln Learning Solutions INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers learning communities with proven educational products, strategies, and services.

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Provided by the organization

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1 program · $15.1M · in their own filed words · FY2024
01

LLS provides interactive curriculum and educational services which supports online learning for students, schools, and school districts, as well as providing schools and school districts with facilities maintenance and consulting services. LLS also supports the community by providing grants & donations to local nonprofit organizations.

$15.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 40 grants · $2.9M · 2019–2024
McGuire Memorial FoundationPA · FY2024$11,000
Center in Midland PAPA · FY2024$6,100
McGuire Memorial FoundationPA · FY2023$10,000
Greater Midland Scholarship FoundatFY2022$30,000
Center in Midland PAPA · FY2022$8,000
Focalpointk12 INCFY2022$7,500
Leopards Athletics INCPA · FY2021$136,632
See all 40 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$20.4M
Ln 12
Fees for servicesLn 2g$9.8M
Other incomeLn 4–11$8.8M
Investment incomeLn 3$1.8M
Money outPt IX
$24.0M
Ln 25
Programscol B$15.1M
Managementcol C$8.9M
Owns and owesPt X
$59.0M
net assets · Ln 32
Cash and savingsLn 1–2$10.3M
Total assetsLn 16$59.8M
LiabilitiesLn 26$808K
PeoplePt VI, VII
13
listed · VII A
PaidVII A13
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$9.8M
Investment incomeLn 3$1.8M
Other incomeLn 4–11$8.8M
Gains on assetsLn 7$459K
Total revenueLn 12$20.4M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$8.8M
Cash and savings togetherLn 1–2$10.3M
InvestmentsLn 11–13$27.9M
Land, buildings, equipmentLn 10c$6.6M
Other assetsLn 15$12K
Total assetsLn 16$59.8M
LiabilitiesLn 26$808K
Net assetsLn 32$59.0M
OperationsPt I, VI
EmployeesI 5279
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$15.1M$10.3M
InvestmentsLn 11–13$28.1M$27.9M
Land, buildings, equipmentLn 10c$7.5M$6.6M
Total assetsLn 16$64.6M$59.8M
LiabilitiesLn 26$2.5M$808K
Net assetsLn 32$62.1M$59.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$152K$152K
Pay of current officers, directors and key staffLn 5$1.6M$240K$1.4M
Other salaries and wagesLn 7$12.8M$9.6M$3.2M
Pension plan contributionsLn 8$473K$310K$162K
Other employee benefitsLn 9$2.7M$2.0M$720K
Payroll taxesLn 10$1.1M$781K$335K
Legal feesLn 11b$325K$60K$265K
Accounting feesLn 11c$75K$75K
Investment management feesLn 11f$63K$63K
Other fees for servicesLn 11g$1.0M$471K$533K
Advertising and promotionLn 12$461K$5K$457K
Office expensesLn 13$374K$270K$104K
Information technologyLn 14$1.2M$655K$502K
OccupancyLn 16$537K$403K$134K
TravelLn 17$240K$57K$182K
Conferences, conventions and meetingsLn 19$270K$1K$269K
Depreciation, depletion and amortizationLn 22$267K$267K
InsuranceLn 23$206K$97K$109K
Other expenses (24a–d)Ln 24$93K$93K
Total functional expensesLn 25$24.0M$15.1M$8.9M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $20.4M$24.0M−$3.6M$59.0M 990 PDF
FY2024 $21.2M$23.9M−$2.8M$62.1M 990 PDF
FY2023 $17.3M$22.3M−$5.0M$66.2M 990 PDF
FY2022 $26.2M$23.5M$2.7M$72.0M 990 PDF
FY2021 $25.6M$23.1M$2.4M$72.6M 990 PDF
FY2020 $24.1M$31.9M−$7.7M$68.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $20,373,023 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $9,450,137$9,796,409
I-10 Investment incomePrior year $3,516,562$1,811,844
I-11 Other revenuePrior year $8,184,825$8,764,770
I-12 Total revenuePrior year $21,151,524$20,373,023
I-13 Grants and similar amounts paidPrior year $270,144$152,045
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $17,765,547$18,760,914
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $5,912,587$5,071,863
I-18 Total expensesPrior year $23,948,278$23,984,822
I-19 Revenue less expensesPrior year −$2,796,754−$3,611,799
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $20,373,023 across 6 lines filed
Lines not itemized here account for $8,755,852 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,796,409$9,796,409
VIII-3 Investment incomeUnrelated business $271,704 · Excluded from tax $1,080,805$1,352,509
VIII-6 Net rental income or lossExcluded from tax −$682−$682
VIII-7 Net gain or loss on sales of assetsRelated to mission $459,335$459,335
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,600$9,600
VIII-12 Total revenueRelated to mission $19,021,196 · Unrelated business $271,704 · Excluded from tax $1,080,123$20,373,023
Part IX · Statement of functional expenses $23,984,822 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $152,045$152,045
IX-5 Pay of current officers, directors and key staffPrograms $239,620 · Management $1,357,853$1,597,473
IX-7 Other salaries and wagesPrograms $9,586,327 · Management $3,239,224$12,825,551
IX-8 Pension plan contributionsPrograms $310,225 · Management $162,478$472,703
IX-9 Other employee benefitsPrograms $2,029,063 · Management $719,877$2,748,940
IX-10 Payroll taxesPrograms $781,373 · Management $334,874$1,116,247
IX-11b Legal feesPrograms $59,910 · Management $264,637$324,547
IX-11c Accounting feesManagement $74,853$74,853
IX-11f Investment management feesManagement $63,113$63,113
IX-11g Other fees for servicesPrograms $470,806 · Management $533,243$1,004,049
IX-12 Advertising and promotionPrograms $4,514 · Management $456,635$461,149
IX-13 Office expensesPrograms $270,356 · Management $103,793$374,149
IX-14 Information technologyPrograms $654,514 · Management $502,042$1,156,556
IX-16 OccupancyPrograms $402,920 · Management $134,307$537,227
IX-17 TravelPrograms $57,387 · Management $182,133$239,520
IX-19 Conferences, conventions and meetingsPrograms $1,373 · Management $268,950$270,323
IX-22 Depreciation, depletion and amortizationManagement $266,694$266,694
IX-23 InsurancePrograms $96,948 · Management $109,324$206,272
IX-24 Other expenses (24a–d)Management $93,411$93,411
IX-25 Total functional expensesPrograms $15,117,381 · Management $8,867,441 · Fundraising $0$23,984,822
Part X · Balance sheet $59,782,197 assets, 17 lines filed
Asset lines not itemized here account for $5,740,439; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,878,811$1,458,357
X-2 Savings and temporary cash investmentsStart of year $13,212,542$8,808,226
X-4 Accounts receivableStart of year $1,127,413$777,185
X-8 Inventories for sale or useStart of year $4,268,169$4,863,364
X-9 Prepaid expenses and deferred chargesStart of year $1,744,834$1,485,425
X-10c Land, buildings and equipment, netStart of year $7,543,178$6,632,154
X-11 Publicly traded securitiesStart of year $15,217,347$15,022,828
X-12 Other securitiesStart of year $12,866,708$12,866,708
X-14 Intangible assetsStart of year $994,794$2,115,811
X-15 Other assetsStart of year $17,653$11,700
X-16 Total assetsStart of year $64,611,888$59,782,197
X-17 Accounts payable and accrued expensesStart of year $2,494,591$787,568
X-18 Grants payableStart of year $40,000$20,000
X-26 Total liabilitiesStart of year $2,534,591$807,568
X-27 Net assets without donor restrictionsStart of year $62,077,297$58,974,629
X-32 Total net assets or fund balancesStart of year $62,077,297$58,974,629
X-33 Total liabilities and net assetsStart of year $64,611,888$59,782,197
Part XI · Reconciliation of net assets $58,974,629 net assets at year end
XI-1 Total revenue$20,373,023
XI-2 Total expenses$23,984,822
XI-3 Revenue less expenses−$3,611,799
XI-4 Net assets at start of year$62,077,297
XI-5 Net unrealized gains (losses) on investments$509,131
XI-10 Net assets at end of year$58,974,629

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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