Ann Arbor Learning Community Academy

IRS exemption revoked

Ypsilanti, MIUnknown exempt organizationEIN 38-3426696Revenue $2.6M in FY2021

On file with the IRS4377 Textile Rd · Ypsilanti, MI

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The mission of Ann Arbor Learning Community is to nurture independent learners as they acquire the tools they need to shape an environmentally and socially responsible future.

82¢ of each $1 spent went to programs.
Run by 30 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$546K
112% of total assets
Concern: liabilities are 112% of assets; over 80%.
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
$2.6M
Spent
$2.7M
To programs
82%
Net assets
−$57K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on November 15, 2024

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

82 cents of each dollar spent went to programs.

Program services 82% · $2.3M Management & general 18% · $486K

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 · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Board President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Vice President
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
See Ann Arbor Learning Community Academy 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 children to become independent, environmentally and socially responsible learners.

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Provided by the organization

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1 program · $2.3M · in their own filed words · FY2020
01

Seven Michigan certified teachers provided education to fifty students enrolled in kindergarten through grade eight on one hundred and seventy days. Five staff mentored two hundred and seventy students enrolled in a grade nine through twelve online education program.

$2.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.6M
Ln 12
Gifts and grantsLn 1h$2.6M
Investment incomeLn 3$122
Money outPt IX
$2.7M
Ln 25
Programscol B$2.3M
Managementcol C$486K
Owns and owesPt X
−$57K
net assets · Ln 32
Cash and savingsLn 1–2$39K
Total assetsLn 16$489K
LiabilitiesLn 26$546K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.6M
Government grantsLn 1e$2.6M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$122
Gains on assetsLn 7$0
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$50
SavingsLn 2$39K
Cash and savings togetherLn 1–2$39K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$10K
Other assetsLn 15$15K
Total assetsLn 16$489K
LiabilitiesLn 26$546K
Net assetsLn 32−$57K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
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 FY21End FY21
Cash and savingsLn 1–2$52K$39K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$10K$10K
Total assetsLn 16$391K$489K
LiabilitiesLn 26$331K$546K
Net assetsLn 32$60K−$57K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$74K$0$74K$0
Legal feesLn 11b$27K$0$27K$0
Accounting feesLn 11c$10K$0$10K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$19K$0$19K$0
Advertising and promotionLn 12$923$0$923$0
Office expensesLn 13$875$0$875$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$235K$0$235K$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$19K$0$19K$0
Other expenses (24a–d)Ln 24$2.3M$2.2M$99K$0
All other expensesLn 24e$11K$11K$324$0
Total functional expensesLn 25$2.7M$2.3M$486K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $2.6M$2.7M−$111K−$57K 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 FY2021 990 (6 parts)
Part I · Summary $2,631,487 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,771,023$2,631,365
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $215$122
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,771,238$2,631,487
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,782,669$2,742,144
I-18 Total expensesPrior year $1,782,669$2,742,144
I-19 Revenue less expensesPrior year −$11,431−$110,657
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $2,631,487 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$2,618,687
VIII-1f All other contributions, gifts and grants$12,678
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$2,631,365
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $122$122
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $122$2,631,487
Part IX · Statement of functional expenses $2,742,144 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $74,154 · Fundraising $0$74,154
IX-11b Legal feesPrograms $0 · Management $27,315 · Fundraising $0$27,315
IX-11c Accounting feesPrograms $0 · Management $9,525 · Fundraising $0$9,525
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $19,230 · Fundraising $0$19,230
IX-12 Advertising and promotionPrograms $0 · Management $923 · Fundraising $0$923
IX-13 Office expensesPrograms $0 · Management $875 · Fundraising $0$875
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $234,939 · Fundraising $0$234,939
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $19,083 · Fundraising $0$19,083
IX-24 Other expenses (24a–d)Programs $2,245,960 · Management $99,277 · Fundraising $0$2,345,236
IX-24e All other expensesPrograms $10,540 · Management $324 · Fundraising $0$10,864
IX-25 Total functional expensesPrograms $2,256,500 · Management $485,645 · Fundraising $0$2,742,144
Part X · Balance sheet $488,992 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $50$50
X-2 Savings and temporary cash investmentsStart of year $52,105$39,417
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $314,173$423,653
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $1,200$1,200
X-10c Land, buildings and equipment, netStart of year $9,672$9,672
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $14,000$15,000
X-16 Total assetsStart of year $391,200$488,992
X-17 Accounts payable and accrued expensesStart of year $313,314$462,427
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $17,705$83,703
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $331,019$546,130
X-27 Net assets without donor restrictionsStart of year $60,181−$57,138
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $60,181−$57,138
X-33 Total liabilities and net assetsStart of year $391,200$488,992
Part XI · Reconciliation of net assets −$57,138 net assets at year end
XI-1 Total revenue$2,631,487
XI-2 Total expenses$2,742,144
XI-3 Revenue less expenses−$110,657
XI-4 Net assets at start of year$60,181
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets−$6,662
XI-10 Net assets at end of year−$57,138

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

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