Learning Cooperative

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The kansas city academy is a personalized Learning community that respects individuality, encourages independent thinking, and values creativity in all disciplines.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 50 volunteers and 29 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2020 · 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
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$189K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $154K in investments, Pt X · Ln 11–13
Fine: 0.6 months of spending in cash, plus $154K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $47K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$307K
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$943K
Spent
$996K
To programs
86%
Net assets
$149K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2023-11-15). Per the IRS revocation list. Latest filing on record: FY2020. IRS ruling in Aug 2025.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $858K Management & general 14% · $138K

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

20 people listed on the 990; $189K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director
$40,160Pt VII · Sec A
$39,932Pt VII · Sec A
$35,711Pt VII · Sec A
Ex-Officio
$28,531Pt VII · Sec A
Director
$26,333Pt VII · Sec A
$18,608Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Kendall Kerr’s $40K as Director is at the 6th 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.

See Learning Cooperative executive salaries →

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

Fosters individuality, independent thought, and creativity through personalized learning.

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2 programs · $858K · in their own filed words · FY2019
01

Expenses incurred in staffing and operating private not-for-profit alternative education format school.

$752Kprogram expense
02

Provided scholarship funds to needy AND/OR deserving students so that they could attend school programs.

$106Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$47K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$943K
Ln 12
Fees for servicesLn 2g$761K
Gifts and grantsLn 1h$177K
Investment incomeLn 3$5K
Money outPt IX
$996K
Ln 25
Programscol B$858K
Managementcol C$138K
Owns and owesPt X
$149K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$456K
LiabilitiesLn 26$307K
PeoplePt VI, VII
20
listed · VII A
PaidVII A6
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$761K
Investment incomeLn 3$5K
Total revenueLn 12$943K
Assets in detailPt X, end of year
CashLn 1$53K
Cash and savings togetherLn 1–2$53K
Accounts receivableLn 4$15K
Prepaid expenses and deferred chargesLn 9$9K
Land, buildings, equipmentLn 10c$224K
InvestmentsLn 11–13$154K
Other assetsLn 15$134
Total assetsLn 16$456K
LiabilitiesLn 26$307K
Net assetsLn 32$149K
OperationsPt I, VI
EmployeesI 529
VolunteersI 650
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 FY20End FY20
Cash and savingsLn 1–2$42K$53K
InvestmentsLn 11–13$109K$154K
Land, buildings, equipmentLn 10c$250K$224K
Total assetsLn 16$436K$456K
LiabilitiesLn 26$233K$307K
Net assetsLn 32$203K$149K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$106K$106K
Pay of current officers, directors and key staffLn 5$241K$241K
Other salaries and wagesLn 7$387K$387K
Other employee benefitsLn 9$17K$17K
Payroll taxesLn 10$49K$49K
Management feesLn 11a$76$76
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$23K$23K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$9K$9K
Information technologyLn 14$3K$3K
OccupancyLn 16$29K$29K
InterestLn 20$206$206
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$72K$57K$15K
All other expensesLn 24e$2K$270$2K
Total functional expensesLn 25$996K$858K$138K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest ViewingFiled with the IRS May 17, 2021 $943K$996K−$53K$149K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $942,758 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $131,450$176,801
I-9 Program service revenuePrior year $853,671$761,308
I-10 Investment incomePrior year $5,921$4,649
I-11 Other revenuePrior year $13,422$0
I-12 Total revenuePrior year $1,004,464$942,758
I-13 Grants and similar amounts paidPrior year $116,198$106,312
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $694,195$694,641
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $191,331$195,105
I-18 Total expensesPrior year $1,001,724$996,058
I-19 Revenue less expensesPrior year $2,740−$53,300
Part VI · Governance 16 of 16 board members independent, 4 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
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 $942,758 across 5 lines filed
VIII-1f All other contributions, gifts and grants$176,801
VIII-1h Total contributions, gifts and grants$176,801
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $761,308$761,308
VIII-3 Investment incomeExcluded from tax $4,649$4,649
VIII-12 Total revenueRelated to mission $761,308 · Unrelated business $0 · Excluded from tax $4,649$942,758
Part IX · Statement of functional expenses $996,058 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $106,312$106,312
IX-5 Pay of current officers, directors and key staffPrograms $241,295$241,295
IX-7 Other salaries and wagesPrograms $387,228$387,228
IX-9 Other employee benefitsPrograms $17,335$17,335
IX-10 Payroll taxesPrograms $48,783$48,783
IX-11a Management feesManagement $76$76
IX-11b Legal feesManagement $1,652$1,652
IX-11c Accounting feesManagement $23,310$23,310
IX-12 Advertising and promotionManagement $8,085$8,085
IX-13 Office expensesManagement $8,682$8,682
IX-14 Information technologyManagement $2,909$2,909
IX-16 OccupancyManagement $29,084$29,084
IX-20 InterestManagement $206$206
IX-22 Depreciation, depletion and amortizationManagement $26,345$26,345
IX-23 InsuranceManagement $20,244$20,244
IX-24 Other expenses (24a–d)Programs $57,218 · Management $14,994$72,212
IX-24e All other expensesPrograms $270 · Management $2,030$2,300
IX-25 Total functional expensesPrograms $858,441 · Management $137,617 · Fundraising $0$996,058
Part X · Balance sheet $455,729 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $41,821$53,249
X-4 Accounts receivableStart of year $26,462$15,215
X-9 Prepaid expenses and deferred chargesStart of year $8,987$9,020
X-10c Land, buildings and equipment, netStart of year $250,208$223,863
X-12 Other securitiesStart of year $108,525$154,248
X-15 Other assetsStart of year $134$134
X-16 Total assetsStart of year $436,137$455,729
X-17 Accounts payable and accrued expensesStart of year $101,459$103,523
X-19 Deferred revenueStart of year $120,822$51,983
X-22 Loans from officers and insidersStart of year $3,282$0
X-23 Secured mortgages and notes payableStart of year $7,467$6,153
X-25 Other liabilitiesStart of year $0$145,300
X-26 Total liabilitiesStart of year $233,030$306,959
X-27 Net assets without donor restrictionsStart of year $58,814$21,191
X-28 Net assets with donor restrictionsStart of year $144,293$127,579
X-32 Total net assets or fund balancesStart of year $203,107$148,770
X-33 Total liabilities and net assetsStart of year $436,137$455,729
Part XI · Reconciliation of net assets $148,770 net assets at year end
XI-1 Total revenue$942,758
XI-2 Total expenses$996,058
XI-3 Revenue less expenses−$53,300
XI-4 Net assets at start of year$203,107
XI-5 Net unrealized gains (losses) on investments−$1,037
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$148,770

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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