Views on Learning INC FY2023 filing

Tax-deductible

Elkhart, IN501(c)(3)EducationEIN 35-1819914Revenue $1.1M in FY2023

On file with the IRSviewsonlearning.org200 Kenyon Ave, 46516-4314 · Elkhart, INTax-exempt since Oct 1991Publicly supported — 509(a)(2)

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Learning and collaboration opportunities for our educational broadband service member schools

501(c)(3) charity; gifts are tax-deductible.
30¢ of each $1 spent went to programs.
$113K 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

FY2023 · 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
6 of 6
filings with a surplus
Average surplus $2.0M a year · 80% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
30%
of spending
Concern: 30% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$113K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% 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
$1.1M
+7% vs prior year
Spent
$412K
To programs
30%
Net assets
$12.1M
By yearFY2020–FY2025
Revenue
$1.1M
FY2023▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$955K
FY2021$8.7M
FY2022$1.0M
FY2023$1.1M
FY2024$1.4M
FY2025$1.9M
Expenses
$412K
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$648K
FY2021$470K
FY2022$359K
FY2023$412K
FY2024$552K
FY2025$561K
Net assets
$12.1M
FY2023▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.5M
FY2021$11.8M
FY2022$10.4M
FY2023$12.1M
FY2024$13.5M
FY2025$15.9M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1991.

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

Where the money goes

30 cents of each dollar spent went to programs.

Program services 30% · $122K Management & general 70% · $291K

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; $113K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$65,000Pt VII · Sec A
Director
$48,000Pt VII · Sec A
Board Secret
$0Pt VII · Sec A
Board Presid
$0Pt VII · Sec A
Board Treasu
$0Pt VII · Sec A

Tim Tahara’s $76K as Director is at the 16th percentile of top reported officer pay among 3394 $1–10M 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tim Tahara$75,600$73,568$48,000———
Leslie Turner——$65,000$63,000$61,000$57,906
Grace Nyhuis————$36,737$53,822
Timothy W Tahara————$45,390—
Jeffrey Gangloff————$35,135—
Timothy Tahara—————$30,294

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 Views on Learning 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 15aNo

Programs and updates

Provides learning and collaboration for schools using educational broadband service.

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Provided by the organization

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1 program · $122K · in their own filed words · FY2023
01

Providing our educational broadband service schools with education opportunities that meet the requirements of NCLB along with improving student learning. Working with the northern indiana educational service center to facilitate the mission by accessing their network of education experts and resources.

$122Kprogram 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 · 56 grants · $960K · 2020–2025
NiescFY2025$28,590
St Jude Catholic SchoolFY2025$25,000
Newton County SchoolsFY2025$15,500
Cathedral School of St MatthewFY2025$15,000
Bear Creek Middle SchoolFY2025$14,062
Taylor Made FoundationGA · FY2025$11,000
Wa-Nee RoboticsFY2025$10,000
Canal Winchester Local SchoolsFY2025$9,350
Schools of Immanuel Lutheran ChurchWY · FY2025$8,075
Fairbanks North Star Borough SchoolFY2024$50,000
See all 56 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$695K
Investment incomeLn 3$407K
Other incomeLn 4–11$75
Money outPt IX
$412K
Ln 25
Programscol B$122K
Managementcol C$291K
Owns and owesPt X
$12.1M
net assets · Ln 32
Cash and savingsLn 1–2$219K
Total assetsLn 16$12.1M
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$695K
Investment incomeLn 3$407K
Other incomeLn 4–11$75
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$2
SavingsLn 2$219K
Cash and savings togetherLn 1–2$219K
InvestmentsLn 11–13$11.5M
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$58K
Total assetsLn 16$12.1M
LiabilitiesLn 26$0
Net assetsLn 32$12.1M
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$10.2M$219K
InvestmentsLn 11–13$11.5M
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$10.4M$12.1M
LiabilitiesLn 26$0$0
Net assetsLn 32$10.4M$12.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$53K$53K
Pay of current officers, directors and key staffLn 5$65K$65K
Other salaries and wagesLn 7$68K$68K
Pension plan contributionsLn 8$2K$2K
Other employee benefitsLn 9$50K$50K
Payroll taxesLn 10$10K$10K
Legal feesLn 11b$10K$10K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$39K$39K
Advertising and promotionLn 12$641$641
Office expensesLn 13$4K$4K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$911$911
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$93K$69K$23K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$412K$122K$291K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$561K$1.3M$15.9M 990 PDF
FY2024 $1.4M$552K$840K$13.5M 990 PDF
FY2023 Viewing $1.1M$412K$690K$12.1M 990 PDF
FY2022 $1.0M$359K$669K$10.4M 990 PDF
FY2021 $8.7M$470K$8.2M$11.8M 990 PDF
FY2020 $955K$648K$307K$3.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,102,552 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $670,717$695,241
I-10 Investment incomePrior year $357,637$407,236
I-11 Other revenue$75
I-12 Total revenuePrior year $1,028,354$1,102,552
I-13 Grants and similar amounts paidPrior year $59,134$52,532
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $185,439$195,689
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $114,465$164,212
I-18 Total expensesPrior year $359,038$412,433
I-19 Revenue less expensesPrior year $669,316$690,119
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,102,552 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $695,241$695,241
VIII-3 Investment incomeExcluded from tax $407,236$407,236
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $75$75
VIII-12 Total revenueRelated to mission $695,316 · Excluded from tax $407,236$1,102,552
Part IX · Statement of functional expenses $412,433 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $52,532$52,532
IX-5 Pay of current officers, directors and key staffManagement $65,000$65,000
IX-7 Other salaries and wagesManagement $68,000$68,000
IX-8 Pension plan contributionsManagement $1,917$1,917
IX-9 Other employee benefitsManagement $50,449$50,449
IX-10 Payroll taxesManagement $10,323$10,323
IX-11b Legal feesManagement $10,313$10,313
IX-11c Accounting feesManagement $1,675$1,675
IX-11g Other fees for servicesManagement $39,000$39,000
IX-12 Advertising and promotionManagement $641$641
IX-13 Office expensesManagement $4,269$4,269
IX-17 TravelManagement $1,943$1,943
IX-22 Depreciation, depletion and amortizationManagement $911$911
IX-23 InsuranceManagement $2,873$2,873
IX-24 Other expenses (24a–d)Programs $69,374 · Management $23,271$92,645
IX-24e All other expensesManagement $9,942$9,942
IX-25 Total functional expensesPrograms $121,906 · Management $290,527 · Fundraising $0$412,433
Part X · Balance sheet $12,050,355 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $409,867$2
X-2 Savings and temporary cash investmentsStart of year $9,764,800$218,810
X-8 Inventories for sale or useStart of year $226,888$226,888
X-10c Land, buildings and equipment, netStart of year $3,910$2,998
X-11 Publicly traded securities$11,543,242
X-15 Other assets$58,415
X-16 Total assetsStart of year $10,405,465$12,050,355
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $10,405,465$12,050,355
X-33 Total liabilities and net assetsStart of year $10,405,465$12,050,355
Part XI · Reconciliation of net assets $12,050,355 net assets at year end
XI-1 Total revenue$1,102,552
XI-2 Total expenses$412,433
XI-3 Revenue less expenses$690,119
XI-4 Net assets at start of year$10,405,465
XI-5 Net unrealized gains (losses) on investments$954,772
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$12,050,355

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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