Light Up Learning INC FY2020 filing

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Our mission is to being "aha moments" to life in the lives of struggling learners. Light Up Learning is founded in love to passionately expose the Light inside of every learner, and especially those that struggle with Learning disabilities. Our aim is to inspire them with the knowledge that they possess instrinsic value in themselves and are more than what their grades represent. Acknowledging this, IT is our mission to empower students with Learning disabilities of all ages to embrace their god-given uniqueness, realize their potential, and look to the future with confidence by: 1. Providing proven and sustainable nild educational therapies (et) to break through thier limiting beliefs and cognitive processing challenges; 2. Creating and providing successful and reproducible frameworks for the delivery of these methodologies through various delivery touch points (Learning centers, day schools, camps, etc.) 3. Advocating for learners and their families at local and national levels, ther

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-3679647) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$59K 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

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 34% of spending
Pay to officers and key staff is 34% of spending.
Part VII, Section A
1.7 mo
of spending, in cash
1.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$83K
272% of total assets
Liabilities are 272% of assets.
Pt X · Ln 26
Independent board members
0
of 7 voting members
None of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$124K
Spent
$173K
To programs
100%
Net assets
−$53K
By yearFY2020–FY2024
Revenue
$124K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$124K
FY2021$85K
FY2022$62K
FY2023$66K
FY2024$36K
Net assets
−$53K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$53K
FY2021−$46K
FY2022−$64K
FY2023−$62K
FY2024−$68K

From the FY2020 Form 990 · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2014-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Aug 2016.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $173K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $59K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$36,448Pt VII · Sec A
$22,924Pt VII · Sec A
$0Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Margarita Castro’s $13K as Director is at the 44th percentile of top reported officer pay among 146 <$100K 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Margarita Castro$12,710$14,310$28,599$25,355$36,448
Jessica Castillo——$14,566$16,384$22,924

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 Light Up Learning INC 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

Programs and updates

Inspires struggling learners to embrace their potential and confidence through unique educational therapies.

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1 program · $173K · in their own filed words · FY2020
01

Wonder academy amended it's homeschool program to address needs for middle AND/OR high school students, as this population appeared to have less ACCESS/TIME with special education programs. 1:1 educational therapy as well as individualization for attending students was prioritized.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-3679647) · Dispute this line
$173Kprogram 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 1 funder$3K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$124K
Ln 12
Fees for servicesLn 2g$121K
Gifts and grantsLn 1h$3K
Money outPt IX
$173K
Ln 25
Programscol B$173K
Owns and owesPt X
−$53K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$30K
LiabilitiesLn 26$83K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$121K
Total revenueLn 12$124K
Assets in detailPt X, end of year
CashLn 1$25K
Cash and savings togetherLn 1–2$25K
Prepaid expenses and deferred chargesLn 9$4K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$30
Total assetsLn 16$30K
LiabilitiesLn 26$83K
Net assetsLn 32−$53K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderDecember
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$3K$25K
Land, buildings, equipmentLn 10c$1K$1K
Total assetsLn 16$9K$30K
LiabilitiesLn 26$13K$83K
Net assetsLn 32−$4K−$53K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$100$100
Pay of officers and key staff (Part IX, line 5)Ln 5$59K$59K
Other salaries and wagesLn 7$23K$23K
Other employee benefitsLn 9$269$269
Payroll taxesLn 10$7K$7K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$14K$14K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$2K$2K
Information technologyLn 14$120$120
OccupancyLn 16$42K$42K
InterestLn 20$20$20
Depreciation, depletion and amortizationLn 22$12K$12K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$5K$5K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$173K$173K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $36K−$68K 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $66K−$62K 990 PDF
FY2022Filed with the IRS Oct 18, 2023 $62K−$64K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $85K−$46K 990 PDF
FY2020 ViewingFiled with the IRS May 12, 2021 $124K$173K−$49K−$53K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2020 990
Part I · Summary $124,357 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,000$3,000
I-9 Program service revenuePrior year $220,629$121,357
I-10 Investment incomePrior year $3$0
I-11 Other revenue$0
I-12 Total revenuePrior year $224,632$124,357
I-13 Grants and similar amounts paidPrior year $45$100
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $137,768$89,656
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $84,190$83,297
I-18 Total expensesPrior year $222,003$173,053
I-19 Revenue less expensesPrior year $2,629−$48,696
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
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 $124,357 across 4 lines filed
VIII-1f All other contributions, gifts and grants$3,000
VIII-1h Total contributions, gifts and grants$3,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $121,357$121,357
VIII-12 Total revenueRelated to mission $121,357$124,357
Part IX · Statement of functional expenses $173,053 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $100$100
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $59,372$59,372
IX-7 Other salaries and wagesPrograms $23,283$23,283
IX-9 Other employee benefitsPrograms $269$269
IX-10 Payroll taxesPrograms $6,732$6,732
IX-11c Accounting feesPrograms $2,625$2,625
IX-11g Other fees for servicesPrograms $13,770$13,770
IX-12 Advertising and promotionPrograms $2,722$2,722
IX-13 Office expensesPrograms $2,494$2,494
IX-14 Information technologyPrograms $120$120
IX-16 OccupancyPrograms $41,831$41,831
IX-20 InterestPrograms $20$20
IX-22 Depreciation, depletion and amortizationPrograms $12,259$12,259
IX-23 InsurancePrograms $1,184$1,184
IX-24 Other expenses (24a–d)Programs $5,222$5,222
IX-24e All other expensesPrograms $1,050$1,050
IX-25 Total functional expensesPrograms $173,053 · Management $0 · Fundraising $0$173,053
Part X · Balance sheet $30,468 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $2,915$24,809
X-9 Prepaid expenses and deferred charges$4,411
X-10c Land, buildings and equipment, netStart of year $1,477$1,218
X-15 Other assetsStart of year $4,000$30
X-16 Total assetsStart of year $8,673$30,468
X-25 Other liabilitiesStart of year $12,508$82,999
X-26 Total liabilitiesStart of year $12,508$82,999
X-27 Net assets without donor restrictionsStart of year −$3,835−$52,531
X-32 Total net assets or fund balancesStart of year −$3,835−$52,531
X-33 Total liabilities and net assetsStart of year $8,673$30,468
Part XI · Reconciliation of net assets −$52,531 net assets at year end
XI-1 Total revenue$124,357
XI-2 Total expenses$173,053
XI-3 Revenue less expenses−$48,696
XI-4 Net assets at start of year−$3,835
XI-10 Net assets at end of year−$52,531

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

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