Viva Learning Community FY2024 filing

Tax-deductible

Lakewood, CA501(c)(3)EducationEIN 36-4892410

Viva is a model for co-operative homeschooling where bilingual teachers trained in constructivism communication, guidance and social justice issues work with skilled and talented parents and volunteers from community

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
0 of 5
filings with a surplus
Average deficit $7K a year · 12% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$470
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$53K
-26% vs prior year
Spent
$54K
To programs
65%
Net assets
$42K
By yearFY2021–FY2025
Revenue
$53K
FY2024▼ -26%
Revenue by fiscal year
FY2021$36K
FY2022$60K
FY2023$72K
FY2024$53K
FY2025$41K
Expenses
$54K
FY2024▼ -27%
Expenses by fiscal year
FY2021$57K
FY2022$68K
FY2023$74K
FY2024$54K
FY2025$42K
Net assets
$42K
FY2024▼ -2%
Net assets by fiscal year
FY2021$52K
FY2022$45K
FY2023$43K
FY2024$42K
FY2025$41K

From the FY2024 Form 990 (year ending June 2024) · see the original

You’re viewing the FY2024 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 Feb 2019.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $35K Management & general 35% · $19K

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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
VP/Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Viva Learning Community executive salaries →

Are you one of these people? Claim this org to confirm your role

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

Empowers families through cooperative, bilingual homeschooling with skilled teachers and community volunteers.

Provided by the organization

This section is blank until Viva Learning Community claims this page.

Know this organization? Claim it to add your story

3 program services account for $35K of program spending, described in the organization's own filed words · FY2023.
01

Defined organization/functional issues and improved structure and efficiency which best suited the educational organizations changing needs. Finding ways to assist the approximately 80% low-income scholars who participated in the Viva Learning Community program, led us to more customized one-on-one and group learning sessions.

$18Kprogram expense
02

Implemented a refined education plan through direct communication and doubled enrollment using social media initiatives to expand recruitment and awareness to the program services that include core academic subjects and enricment program for the children.

$18Kprogram expense
03

Continued to focus more on learning strategies to support student achievement.By doing so, 100% of the low-income and scholars in general improved their academic success.

Pt IX · col B

Run this program? Claim this org to tell your story

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$53K
Ln 12
Gifts and grantsLn 1h$53K
Money outPt IX
$54K
Ln 25
Programscol B$35K
Managementcol C$19K
Owns and owesPt X
$42K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$43K
LiabilitiesLn 26$470
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$53K
Fundraising eventsLn 1c$14
Total revenueLn 12$53K
Assets in detailPt X, end of year
CashLn 1$36K
Cash and savings togetherLn 1–2$36K
Land, buildings, equipmentLn 10c$89
Total assetsLn 16$43K
LiabilitiesLn 26$470
Net assetsLn 32$42K
OperationsPt I, VI
EmployeesI 54
VolunteersI 66
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$34K$36K
Land, buildings, equipmentLn 10c$268$89
Total assetsLn 16$44K$43K
LiabilitiesLn 26$470$470
Net assetsLn 32$43K$42K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$13K$10K$3K$0
Payroll taxesLn 10$1K$0$1K$0
Accounting feesLn 11c$395$0$395$0
Advertising and promotionLn 12$1K$0$1K$0
Office expensesLn 13$951$0$951$0
OccupancyLn 16$10K$0$10K$0
Travel and entertainment for public officialsLn 18$125$0$125$0
Depreciation, depletion and amortizationLn 22$179$0$179$0
InsuranceLn 23$631$0$631$0
Other expenses (24a–d)Ln 24$26K$25K$2K$0
All other expensesLn 24e$50$0$50$0
Total functional expensesLn 25$54K$35K$19K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $41K$42K−$985$41K 990 PDF
FY2024 Viewing $53K$54K−$845$42K 990 PDF
FY2023 $72K$74K−$2K$43K 990 PDF
FY2022 $60K$68K−$7K$45K 990 PDF
FY2021 $36K$57K−$21K$52K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $53,029 across 5 lines filed
VIII-1c Fundraising events$14
VIII-1d Related organizations$25,188
VIII-1f All other contributions, gifts and grants$27,827
VIII-1h Total contributions, gifts and grants$53,029
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$53,029
Part IX · Statement of functional expenses $53,874 across 11 lines filed
IX-7 Other salaries and wagesPrograms $10,499 · Management $2,625 · Fundraising $0$13,124
IX-10 Payroll taxesPrograms $0 · Management $1,177 · Fundraising $0$1,177
IX-11c Accounting feesPrograms $0 · Management $395 · Fundraising $0$395
IX-12 Advertising and promotionPrograms $0 · Management $1,008 · Fundraising $0$1,008
IX-13 Office expensesPrograms $0 · Management $951 · Fundraising $0$951
IX-16 OccupancyPrograms $0 · Management $9,744 · Fundraising $0$9,744
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $125 · Fundraising $0$125
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $179 · Fundraising $0$179
IX-23 InsurancePrograms $0 · Management $631 · Fundraising $0$631
IX-24 Other expenses (24a–d)Programs $24,565 · Management $1,925 · Fundraising $0$26,490
IX-24e All other expensesPrograms $0 · Management $50 · Fundraising $0$50
IX-25 Total functional expensesPrograms $35,064 · Management $18,810 · Fundraising $0$53,874
Part X · Balance sheet $42,672 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $34,105$35,817
X-4 Accounts receivableStart of year $9,144$6,766
X-10c Land, buildings and equipment, netStart of year $268$89
X-16 Total assetsStart of year $43,517$42,672
X-17 Accounts payable and accrued expensesStart of year $470$470
X-26 Total liabilitiesStart of year $470$470
X-32 Total net assets or fund balancesStart of year $43,047$42,202
X-33 Total liabilities and net assetsStart of year $43,517$42,672
Part XI · Reconciliation of net assets $42,202 net assets at year end
XI-1 Total revenue$53,029
XI-2 Total expenses$53,874
XI-3 Revenue less expenses−$845
XI-4 Net assets at start of year$43,047
XI-10 Net assets at end of year$42,202

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.