Viva Learning Space FY2020 filing

IRS exemption revoked

Long Beach, CAUnknown exempt organizationEIN 47-4882309Revenue $174K in FY2020

On file with the IRSlablearning.org927 Pine Ave · Long Beach, CA

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Long beach enrichment class provider for k-8th grade students

84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2020 · 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
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
11 mo
of spending, in cash
Looks good: 11.3 months of spending in cash; 3 or more.
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
$288K
116% of total assets
Concern: liabilities are 116% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$174K
Spent
$220K
To programs
84%
Net assets
−$40K
By yearFY2020–FY2022
Revenue
$174K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$174K
FY2021$31K
FY2022$107K
Net assets
−$40K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$40K
FY2021−$223K
FY2022−$320K

From the FY2020 Form 990 (year ending June 2020) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2025
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $185K Management & general 16% · $35K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Viva Learning Space 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 15aNo
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Provides enrichment classes for K-8th grade students in Long Beach.

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Provided by the organization

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1 program · $185K · in their own filed words · FY2019
01

Viva! Learning space dba the lab learning space (the lab) provides enrichment classess for students K-8TH grade who are homeschooled or need additional learning. All-day, partial-day, drop-in and distance academic programs are offered for students 1ST thru 8TH grade.

$185Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$174K
Ln 12
Gifts and grantsLn 1h$136K
Fees for servicesLn 2g$38K
Money outPt IX
$220K
Ln 25
Programscol B$185K
Managementcol C$35K
Owns and owesPt X
−$40K
net assets · Ln 32
Cash and savingsLn 1–2$207K
Total assetsLn 16$248K
LiabilitiesLn 26$288K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$136K
Fees for servicesLn 2g$38K
Total revenueLn 12$174K
Assets in detailPt X, end of year
CashLn 1$207K
Cash and savings togetherLn 1–2$207K
Land, buildings, equipmentLn 10c$11K
Total assetsLn 16$248K
LiabilitiesLn 26$288K
Net assetsLn 32−$40K
OperationsPt I, VI
EmployeesI 510
VolunteersI 63
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$39K$207K
Land, buildings, equipmentLn 10c$11K$11K
Total assetsLn 16$51K$248K
LiabilitiesLn 26$44K$288K
Net assetsLn 32$6K−$40K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$105K$94K$10K
Payroll taxesLn 10$18K$16K$2K
Other fees for servicesLn 11g$9K$6K$4K
Office expensesLn 13$20K$14K$6K
OccupancyLn 16$46K$41K$5K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$16K$14K$2K
Total functional expensesLn 25$220K$185K$35K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $107K−$320K 990 PDF
FY2021 $31K−$223K 990 PDF
FY2020 Viewing $174K$220K−$46K−$40K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $174,211 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $201,786$135,918
I-9 Program service revenuePrior year $0$38,293
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $201,786$174,211
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 $127,429$122,627
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $83,181$97,670
I-18 Total expensesPrior year $210,610$220,297
I-19 Revenue less expensesPrior year −$8,824−$46,086
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $174,211 across 4 lines filed
VIII-1f All other contributions, gifts and grants$135,918
VIII-1h Total contributions, gifts and grants$135,918
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $38,293$38,293
VIII-12 Total revenueRelated to mission $38,293 · Unrelated business $0 · Excluded from tax $0$174,211
Part IX · Statement of functional expenses $220,297 across 7 lines filed
IX-7 Other salaries and wagesPrograms $94,382 · Management $10,487$104,869
IX-10 Payroll taxesPrograms $15,982 · Management $1,776$17,758
IX-11g Other fees for servicesPrograms $5,605 · Management $3,736$9,341
IX-13 Office expensesPrograms $13,780 · Management $5,909$19,689
IX-16 OccupancyPrograms $41,486 · Management $4,610$46,096
IX-23 InsuranceManagement $6,724$6,724
IX-24 Other expenses (24a–d)Programs $14,238 · Management $1,582$15,820
IX-25 Total functional expensesPrograms $185,473 · Management $34,824 · Fundraising $0$220,297
Part X · Balance sheet $248,008 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $39,367$207,063
X-4 Accounts receivableStart of year $271$29,830
X-10c Land, buildings and equipment, netStart of year $11,115$11,115
X-16 Total assetsStart of year $50,753$248,008
X-17 Accounts payable and accrued expensesStart of year $15,499$10,178
X-24 Unsecured notes and loans payableStart of year $29,000$190,662
X-26 Total liabilitiesStart of year $44,499$287,840
X-27 Net assets without donor restrictionsStart of year $6,254−$39,832
X-32 Total net assets or fund balancesStart of year $6,254−$39,832
X-33 Total liabilities and net assetsStart of year $50,753$248,008
Part XI · Reconciliation of net assets −$39,832 net assets at year end
XI-1 Total revenue$174,211
XI-2 Total expenses$220,297
XI-3 Revenue less expenses−$46,086
XI-4 Net assets at start of year$6,254
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$39,832

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

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