Practical Learning Center

IRS exemption revoked

Brooklyn, NYUnknown exempt organization EIN 11-2928703Revenue $913K in FY2021

On file with the IRS22 East 16th Street · Brooklyn, NY

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Elementary Education

96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $62K a year · 7% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$913K
+12% vs prior year
Spent
$890K
To programs
96%
Net assets
$5.2M
By yearFY2020–FY2021
Revenue
$913K
FY2021▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$813K
FY2021$913K
Expenses
$890K
FY2021▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$713K
FY2021$890K
Net assets
$5.2M
FY20210%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.2M
FY2021$5.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $851K Management & general 4% · $39K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Fiscal Officer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Exec. Director
$0Pt VII · Sec A
See Practical Learning Center 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 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Practical Learning Center is a nonprofit organization based in Brooklyn, NY.

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Provided by the organization

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2 programs · $890K · in their own filed words · FY2021
01

Education

$851Kprogram expense
02

Food Program

$39Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$913K
Ln 12
Fees for servicesLn 2g$913K
Investment incomeLn 3$38
Money outPt IX
$890K
Ln 25
Programscol B$851K
Managementcol C$39K
Owns and owesPt X
$5.2M
net assets · Ln 32
Cash and savingsLn 1–2$195K
Total assetsLn 16$5.2M
LiabilitiesLn 26$3K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$913K
Investment incomeLn 3$38
Total revenueLn 12$913K
Assets in detailPt X, end of year
CashLn 1$181K
SavingsLn 2$14K
Cash and savings togetherLn 1–2$195K
Land, buildings, equipmentLn 10c$90K
Other assetsLn 15$4.9M
Total assetsLn 16$5.2M
LiabilitiesLn 26$3K
Net assetsLn 32$5.2M
OperationsPt I, VI
EmployeesI 515
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$201K$195K
Land, buildings, equipmentLn 10c$94K$90K
Total assetsLn 16$5.2M$5.2M
LiabilitiesLn 26$0$3K
Net assetsLn 32$5.2M$5.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$393K$377K$16K$0
Accounting feesLn 11c$750$600$150$0
OccupancyLn 16$119K$114K$5K$0
Depreciation, depletion and amortizationLn 22$4K$4K$197$0
Other expenses (24a–d)Ln 24$179K$179K$0$0
All other expensesLn 24e$194K$177K$18K$0
Total functional expensesLn 25$890K$851K$39K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $913K$890K$23K$5.2M 990 PDF
FY2020 $813K$713K$100K$5.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $913,475 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $813,030$913,437
I-10 Investment incomePrior year $68$38
I-11 Other revenue$0
I-12 Total revenuePrior year $813,098$913,475
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $278,737$393,052
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $434,591$496,941
I-18 Total expensesPrior year $713,328$889,993
I-19 Revenue less expensesPrior year $99,770$23,482
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $913,475 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$913,437
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$38
VIII-12 Total revenueRelated to mission $913,475 · Unrelated business $0 · Excluded from tax $0$913,475
Part IX · Statement of functional expenses $889,993 across 6 lines filed
IX-7 Other salaries and wagesPrograms $377,330 · Management $15,722 · Fundraising $0$393,052
IX-11c Accounting feesPrograms $600 · Management $150 · Fundraising $0$750
IX-16 OccupancyPrograms $113,940 · Management $4,748 · Fundraising $0$118,688
IX-22 Depreciation, depletion and amortizationPrograms $3,735 · Management $197 · Fundraising $0$3,932
IX-24 Other expenses (24a–d)Programs $179,266 · Management $0 · Fundraising $0$179,266
IX-24e All other expensesPrograms $176,601 · Management $17,704 · Fundraising $0$194,305
IX-25 Total functional expensesPrograms $851,472 · Management $38,521 · Fundraising $0$889,993
Part X · Balance sheet $5,225,580 assets, 11 lines filed
Asset lines not itemized here account for $46,655; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $187,105$180,625
X-2 Savings and temporary cash investmentsStart of year $14,278$14,278
X-9 Prepaid expenses and deferred charges$13,032
X-10c Land, buildings and equipment, netStart of year $94,371$90,419
X-15 Other assetsStart of year $4,880,571$4,880,571
X-16 Total assetsStart of year $5,222,980$5,225,580
X-25 Other liabilitiesStart of year $0$2,600
X-26 Total liabilitiesStart of year $0$2,600
X-27 Net assets without donor restrictionsStart of year $5,222,980$5,222,980
X-32 Total net assets or fund balancesStart of year $5,222,980$5,222,980
X-33 Total liabilities and net assetsStart of year $5,222,980$5,225,580
Part XI · Reconciliation of net assets $5,222,980 net assets at year end
XI-1 Total revenue$913,475
XI-2 Total expenses$889,993
XI-3 Revenue less expenses$23,482
XI-4 Net assets at start of year$5,222,980
XI-10 Net assets at end of year$5,222,980

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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