Viva Learning Community FY2021 filing

EIN 36-4892410 Public charity (501(c)(3)) Lakewood, CA NTEE B29
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Revenue & expenses by yearFY2021–FY2025
Revenue
$36K
FY2021
Expenses
$57K
FY2021

Form 990 for the fiscal year ending June 2021 (IRS tax year 2020).


Empowers families through cooperative, bilingual homeschooling with skilled teachers and community volunteers. For fiscal year 2021 it reported $36K in revenue, $57K in expenses, and $52K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Lakewood, CA
Filings
5 on file (2021–2021)
Revenue
$36KFY2021
Expenses
$57K
Net assets
$52K
People
4
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →
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Provided by the organization

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Size
<$100K
What they do
Empowers families through cooperative, bilingual homeschooling with skilled teachers and community volunteers.
Leadership
Marco Aquilera · President
Money in and out
$36K revenue, $57K expenses
Bottom line
87% program efficiency

What Funders Ask

From IRS filings

Tax-deductible?

good Yes

Per the IRS master file. Details →

Can I give now?

good No revocation on IRS record

Not on the IRS revocation list. Details →

Filing up to date?

good Filed FY2024 (typical filing lag)

Details →

Spent on programs?

good 87% to programs

Form 990 Part IX, latest filing. Details →

Size and trend

<$100K

Details →

Not in filings yet: foundation funders

Where the money goes · FY2021
Total revenue
$36K
Pt VIII · Ln 12
Total expenses
$57K
Pt IX · Ln 25
Net assets
$52K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$21K
Where spending went · Part IX cols B–D
Program services $0.87 Management & general $0.13
Program efficiency
87%
of spending reaches programs
Operating runway
10.8mo
months of highly liquid reserves at operating expense rate
Surplus margin
-60%
revenue over expenses, this year

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Summary of the Filing

Part I · fiscal year 2021 · Form 990
Total assets
$52K
FY2021
Total liabilities
$0
FY2021
Revenue less expensesPt I · Ln 19−$21K
Total assetsPt X · Ln 16$52K
Program-expense ratioPt IX · col B87%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CViva Learning Community
EINHdr · item D36-4892410
Principal addressHdr · item CLakewood, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B29)
Ruling yearIRS BMFFeb 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Viva Learning Community executive salaries →

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Mission & Programs · Part III

Where the work happens

3 program services account for $50K of program spending, described in the organization's own filed words · FY2020.
01

Spent less time on organizational issues and focused more on strategies to improve student achievement.

$17Kprogram expense
02

Fostered new educational plan through initiating and responsive communication and doubled enrollment

$17Kprogram expense
03

Defined organization/functional problems and implemented correctional plan.

$17Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$36K
Total revenueLn 12$36K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.13
Program services87%$50K
Management & general13%$7K
Total functional expensesLn 25$57K

Balance Sheet

Part X · end of year
CashLn 1$51K
Total assetsLn 16$52K
Total liabilitiesLn 26$0
Total net assetsLn 32$52K
Months of cash on handcomputed10.8

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $51K · Operating expenses/yr $57K
10.8 months
Where the money goes
Program services
Program services $50K · Total expenses $57K
87%
Management & General
Management & general $7K · Total expenses $57K
13%
Fundraising
Fundraising $0 · Total expenses $57K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $36K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $36K · Total revenue $36K
100%
Government reliance
Government grants — · Total revenue $36K
—
Earned-income share
Program service revenue $0 · Total revenue $36K
0%
Investment reliance
Investment income $0 · Total revenue $36K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $57K
0%
Growth & trend
Revenue growth (YoY)
This year $36K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $52K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $36K · Expenses $57K
-60%
Liabilities-to-Assets
Total liabilities — · Total assets $52K
—
Net-asset ratio
Net assets $52K · Total assets $52K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $52K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Marco Aquilera · Reported title President · Highest reported compensation $0 · Total expenses $57K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $14K · Total expenses $57K
25%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 87%——
Overhead ratio 13%——
Fundraising cost ratio 0%——
Legal fee ratio 2%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$41K revenue · ⤓ 990 PDF
FY2024$53K revenue · ⤓ 990 PDF
FY2023$72K revenue · ⤓ 990 PDF
FY2022$60K revenue · ⤓ 990 PDF
FY2021$36K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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