Learning Your Function INC FY2023 filing

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Provide quality life skills education to individuals with disabilities by trained, educated professionals in a safe environment

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-4575245) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$215K 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

FY2023 · 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
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.1M a year · 32% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$215K
to officers and key staff · 8% of spending
Pay to officers and key staff is 8% of spending.
Part VII, Section A
3.3 mo
of spending, in cash
Plus $4.8M in investments, Pt X · Ln 11–13
3.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$663K
8% of total assets
Liabilities are 8% of assets.
Pt X · Ln 26
Independent board members
1
of 3 voting members
1 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.7M
+12% vs prior year
Spent
$2.7M
To programs
100%
Net assets
$7.8M
By yearFY2020–FY2024
Revenue
$3.7M
FY2023▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$3.1M
FY2022$3.3M
FY2023$3.7M
FY2024$3.9M
Expenses
$2.7M
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.2M
FY2022$2.3M
FY2023$2.7M
FY2024$2.1M
Net assets
$7.8M
FY2023▲ +34%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.1M
FY2021$5.5M
FY2022$5.8M
FY2023$7.8M
FY2024$11.1M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2013.

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% · $2.7M

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

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990; $215K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Chief Administrator
$135,000Pt VII · Sec A
Director of Curriculum
$80,000Pt VII · Sec A

James F Cracchiolo’s $60K as Chief Administrator is at the 10th percentile of top reported officer pay among 3395 $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.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
James F Cracchiolo$60,000$135,000$230,000$225,000$215,000
Amy Cracchiolo$30,000$80,000$130,000$125,000$120,000

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 Learning Your Function 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches essential life skills to individuals with disabilities.

Questions for Learning Your Function INC

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1 program · $2.7M · in their own filed words · FY2023
01

Provide supervision, practice in daily living skills and community-based instruction to individuals with intellectual disabilities

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-4575245) · Dispute this line
$2.7Mprogram 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$10K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Fees for servicesLn 2g$3.5M
Other incomeLn 4–11$49K
Investment incomeLn 3$47K
Money outPt IX
$2.7M
Ln 25
Programscol B$2.7M
Owns and owesPt X
$7.8M
net assets · Ln 32
Cash and savingsLn 1–2$732K
Total assetsLn 16$8.4M
LiabilitiesLn 26$663K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$40K
Fees for servicesLn 2g$3.5M
Investment incomeLn 3$47K
Other incomeLn 4–11$49K
Gains on assetsLn 7−$66K
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$85K
SavingsLn 2$647K
Cash and savings togetherLn 1–2$732K
Land, buildings, equipmentLn 10c$2.9M
InvestmentsLn 11–13$4.8M
Total assetsLn 16$8.4M
LiabilitiesLn 26$663K
Net assetsLn 32$7.8M
OperationsPt I, VI
EmployeesI 5108
VolunteersI 66
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 FY23End FY23
Cash and savingsLn 1–2$593K$732K
InvestmentsLn 11–13$3.1M$4.8M
Land, buildings, equipmentLn 10c$2.9M$2.9M
Total assetsLn 16$6.6M$8.4M
LiabilitiesLn 26$824K$663K
Net assetsLn 32$5.8M$7.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$215K$215K$0$0
Pay of disqualified personsLn 6$1.4M$1.4M$0$0
Payroll taxesLn 10$131K$131K$0$0
Accounting feesLn 11c$5K$5K$0$0
Office expensesLn 13$2K$2K$0$0
OccupancyLn 16$81K$81K$0$0
Depreciation, depletion and amortizationLn 22$79K$79K$0$0
InsuranceLn 23$95K$95K$0$0
Other expenses (24a–d)Ln 24$208K$208K$0$0
All other expensesLn 24e$410K$410K$0$0
Total functional expensesLn 25$2.7M$2.7M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $3.9M$2.1M$1.7M$11.1M 990 PDF
FY2023 ViewingFiled with the IRS May 6, 2025 $3.7M$2.7M$1.0M$7.8M 990 PDF
FY2022Filed with the IRS Feb 19, 2024 $3.3M$2.3M$982K$5.8M 990 PDF
FY2021Filed with the IRS Feb 15, 2023 $3.1M$2.2M$906K$5.5M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $2.9M$2.1M$816K$4.1M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $3,682,393 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $57,501$40,020
I-9 Program service revenuePrior year $3,188,123$3,546,106
I-10 Investment incomePrior year $6,017$47,267
I-11 Other revenuePrior year $25,000$49,000
I-12 Total revenuePrior year $3,276,641$3,682,393
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,684,296$1,790,140
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $610,220$880,995
I-18 Total expensesPrior year $2,294,516$2,671,135
I-19 Revenue less expensesPrior year $982,125$1,011,258
Part VI · Governance 1 of 3 board members independent, 5 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $3,682,393 across 7 lines filed
VIII-1f All other contributions, gifts and grants$40,020
VIII-1h Total contributions, gifts and grants$40,020
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$3,546,106
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$112,828
VIII-6 Net rental income or lossRelated to mission $49,000$49,000
VIII-7 Net gain or loss on sales of assetsRelated to mission −$65,561 · Unrelated business $0 · Excluded from tax $0−$65,561
VIII-12 Total revenueRelated to mission $3,642,373 · Unrelated business $0 · Excluded from tax $0$3,682,393
Part IX · Statement of functional expenses $2,671,135 across 10 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $215,000 · Management $0 · Fundraising $0$215,000
IX-6 Pay of disqualified personsPrograms $1,444,130 · Management $0 · Fundraising $0$1,444,130
IX-10 Payroll taxesPrograms $131,010 · Management $0 · Fundraising $0$131,010
IX-11c Accounting feesPrograms $5,237 · Management $0 · Fundraising $0$5,237
IX-13 Office expensesPrograms $2,365 · Management $0 · Fundraising $0$2,365
IX-16 OccupancyPrograms $81,134 · Management $0 · Fundraising $0$81,134
IX-22 Depreciation, depletion and amortizationPrograms $78,997 · Management $0 · Fundraising $0$78,997
IX-23 InsurancePrograms $94,822 · Management $0 · Fundraising $0$94,822
IX-24 Other expenses (24a–d)Programs $208,000 · Management $0 · Fundraising $0$208,000
IX-24e All other expensesPrograms $410,440 · Management $0 · Fundraising $0$410,440
IX-25 Total functional expensesPrograms $2,671,135 · Management $0 · Fundraising $0$2,671,135
Part X · Balance sheet $8,415,880 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $144,903$85,487
X-2 Savings and temporary cash investmentsStart of year $448,297$646,627
X-10c Land, buildings and equipment, netStart of year $2,926,237$2,850,400
X-11 Publicly traded securitiesStart of year $3,090,346$4,833,366
X-16 Total assetsStart of year $6,609,783$8,415,880
X-19 Deferred revenueStart of year $218,000$196,000
X-23 Secured mortgages and notes payableStart of year $525,000$450,000
X-25 Other liabilitiesStart of year $80,686$17,052
X-26 Total liabilitiesStart of year $823,686$663,052
X-29 Capital stock or trust principalStart of year $5,786,097$7,752,828
X-32 Total net assets or fund balancesStart of year $5,786,097$7,752,828
X-33 Total liabilities and net assetsStart of year $6,609,783$8,415,880
Part XI · Reconciliation of net assets $7,752,828 net assets at year end
XI-1 Total revenue$3,682,393
XI-2 Total expenses$2,671,135
XI-3 Revenue less expenses$1,011,258
XI-4 Net assets at start of year$5,786,097
XI-5 Net unrealized gains (losses) on investments$955,473
XI-10 Net assets at end of year$7,752,828

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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