Foundation for Learning Equality INC FY2023 filing

Tax-deductible

La Jolla, CA501(c)(3)EducationEIN 46-2676188

Learning Equality is committed to enabling every person in the world to realize their right to a quality education, by supporting the creation, adaptation and distribution of open educational resources, and creating supportive tools for innovative pedagogy.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$1.3M 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
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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $331K a year · 11% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 37% of spending
Concern: pay to officers and key staff is 37% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $1.5M
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$356K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+63% vs prior year
Spent
$3.7M
To programs
92%
Net assets
$2.4M
By yearFY2020–FY2024
Revenue
$2.9M
FY2023▲ +63%
Revenue by fiscal year
FY2020$3.6M
FY2021$3.4M
FY2022$1.8M
FY2023$2.9M
FY2024$3.3M
Expenses
$3.7M
FY2023▲ +14%
Expenses by fiscal year
FY2020$3.3M
FY2021$3.1M
FY2022$3.2M
FY2023$3.7M
FY2024$3.4M
Net assets
$2.4M
FY2023▼ -25%
Net assets by fiscal year
FY2020$4.3M
FY2021$4.6M
FY2022$3.2M
FY2023$2.4M
FY2024$2.3M

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 Apr 2014.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $3.4M Management & general 6% · $214K Fundraising 3% · $124K

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

Who runs it and what they're paid

22 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
Software Engineer
$119,860Pt VII · Sec A
Software Engineer
$119,860Pt VII · Sec A
$112,013Pt VII · Sec A
$112,013Pt VII · Sec A
Software Engineer
$111,488Pt VII · Sec A
Software Engineer
$111,488Pt VII · Sec A
Reliability Eng
$111,022Pt VII · Sec A
Reliability Eng
$111,022Pt VII · Sec A

David Canas’s $124K as Reliability Eng. is at the 48th 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
David Canas$123,737$111,022———
Blaine Jester$122,784$111,488———
Richard Tibbles$122,112—$111,266$97,547$88,718
Lauren Rubin$120,645$112,013———
Marcella Maki—$119,860$109,818——
Laura Danforth$117,871$108,400$111,468$98,186—
Sarah Setiawan——$113,938$94,852—
Jamie Alexandre$113,479$104,636$103,421$89,629$83,445

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.

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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

Distributes free educational resources and tools to improve learning worldwide.

Provided by the organization

This section is blank until Foundation for Learning Equality INC claims this page.

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2 program services account for $6.7M of program spending, described in the organization's own filed words · FY2023.
01

In 2023, learning equality continued to develop kolibri, our adaptable end-to-end suite of open-source tools, educational resources, and support materials designed for offline-first teaching and learning, now available in 31 languages, and used in more than 220 countries and territories, with over 38,000 new known installations in 2023.

$3.4Mprogram expense
02

In 2023, learning equality continued to develop kolibri, our adaptable end-to-end suite of open-source tools, educational resources, and support materials designed for offline-first teaching and learning, now available in 31 languages, and used in more than 220 countries and territories, with over 38,000 new known installations in 2023.

$3.3Mprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 7 funders →
Grants paid · 6 grants · $94K · 2020–2023
Agami INCCA · FY2023$30,000
Agami INCCA · FY2023$30,000
The Amal Alliance INCNY · FY2023$9,359
The Amal Alliance INCNY · FY2023$9,359
Idaho Dept of CorrectionFY2020$7,711

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$2.3M
Fees for servicesLn 2g$455K
Other incomeLn 4–11$105K
Money outPt IX
$3.7M
Ln 25
Programscol B$3.4M
Managementcol C$214K
Fundraisingcol D$124K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.6M
Total assetsLn 16$2.7M
LiabilitiesLn 26$356K
PeoplePt VI, VII
22
listed · VII A
PaidVII A12
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Government grantsLn 1e$86K
Fees for servicesLn 2g$455K
Investment incomeLn 3$21K
Other incomeLn 4–11$105K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
Cash and savings togetherLn 1–2$2.6M
Total assetsLn 16$2.7M
LiabilitiesLn 26$356K
Net assetsLn 32$2.4M
OperationsPt I, VI
EmployeesI 526
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.3M$3.4M−$91K$2.3M 990 PDF
FY2023 Viewing $2.9M$3.7M−$782K$2.4M 990 PDF
FY2022 $1.8M$3.2M−$1.4M$3.2M 990 PDF
FY2021 $3.4M$3.1M$298K$4.6M 990 PDF
FY2020 $3.6M$3.3M$353K$4.3M 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

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

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