Learning Plus Associates FY2023 filing

Tax-deductible

Rch Cucamonga, CA501(c)(3)EducationEIN 56-2298434

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Providing curricula to assist school districts in meeting state educational standards.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$313K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $216K a year · 14% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
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
$313K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$765K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
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
$1.8M
+0.06% vs prior year
Spent
$1.9M
To programs
86%
Net assets
$949K
By yearFY2021–FY2025
Revenue
$1.8M
FY2023+0.06%
Revenue by fiscal year
FY2021$1.2M
FY2022$1.8M
FY2023$1.8M
FY2024$1.5M
FY2025$1.5M
Expenses
$1.9M
FY2023▲ +12%
Expenses by fiscal year
FY2021$1.3M
FY2022$1.7M
FY2023$1.9M
FY2024$2.0M
FY2025$1.9M
Net assets
$949K
FY2023▼ -12%
Net assets by fiscal year
FY2021$1.0M
FY2022$1.1M
FY2023$949K
FY2024$373K
FY2025−$13K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2003.

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% · $1.6M Management & general 14% · $272K

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

6 people listed on the 990; $313K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Secretary
$107,746Pt VII · Sec A
Treasurer
$105,172Pt VII · Sec A
$100,413Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Greg Cowen’s $128K as Treasurer is at the 51st 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Greg Cowen$127,566$126,684$105,172$98,827$78,819
Frances Mazzolini$122,380$126,600$100,413$90,001$17,500
Sabina Mills$125,489$125,488$107,746$98,061$72,772

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

Develops educational materials to help school districts meet state standards.

Provided by the organization

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1 program service account for $1.6M of program spending, described in the organization's own filed words · FY2022.
01

Developing and providing curricula to assist schools and school districts in meeting state educational standards.

$1.6Mprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.8M
Money outPt IX
$1.9M
Ln 25
Programscol B$1.6M
Managementcol C$272K
Owns and owesPt X
$949K
net assets · Ln 32
Cash and savingsLn 1–2$690K
Total assetsLn 16$1.7M
LiabilitiesLn 26$765K
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.8M
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$690K
Cash and savings togetherLn 1–2$690K
Land, buildings, equipmentLn 10c$15K
Other assetsLn 15$4K
Total assetsLn 16$1.7M
LiabilitiesLn 26$765K
Net assetsLn 32$949K
OperationsPt I, VI
EmployeesI 524
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$657K$690K
Land, buildings, equipmentLn 10c$2K$15K
Total assetsLn 16$1.9M$1.7M
LiabilitiesLn 26$775K$765K
Net assetsLn 32$1.1M$949K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$313K$157K$156K
Pay of disqualified personsLn 6$517K$488K$29K
Other employee benefitsLn 9$73K$66K$7K
Payroll taxesLn 10$70K$63K$7K
Legal feesLn 11b$11$11
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$75K$75K
Advertising and promotionLn 12$43K$43K
Office expensesLn 13$24K$21K$3K
Information technologyLn 14$54K$54K
OccupancyLn 16$91K$64K$27K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$28K$750$27K
InterestLn 20$22K$22K
Depreciation, depletion and amortizationLn 22$137K$137K$398
InsuranceLn 23$33K$24K$9K
Other expenses (24a–d)Ln 24$346K$340K$6K
All other expensesLn 24e$43K$43K
Total functional expensesLn 25$1.9M$1.6M$272K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.9M−$386K−$13K 990 PDF
FY2024 $1.5M$2.0M−$576K$373K 990 PDF
FY2023 Viewing $1.8M$1.9M−$133K$949K 990 PDF
FY2022 $1.8M$1.7M$64K$1.1M 990 PDF
FY2021 $1.2M$1.3M−$50K$1.0M 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
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,753,399 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,753,399$1,753,399
VIII-12 Total revenueRelated to mission $1,753,399 · Unrelated business $0 · Excluded from tax $0$1,753,399
Part IX · Statement of functional expenses $1,886,661 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $157,141 · Management $156,190$313,331
IX-6 Pay of disqualified personsPrograms $488,364 · Management $28,585$516,949
IX-9 Other employee benefitsPrograms $66,080 · Management $7,342$73,422
IX-10 Payroll taxesPrograms $63,073 · Management $7,008$70,081
IX-11b Legal feesPrograms $11$11
IX-11c Accounting feesPrograms $12,600$12,600
IX-11g Other fees for servicesPrograms $74,868$74,868
IX-12 Advertising and promotionPrograms $42,609$42,609
IX-13 Office expensesPrograms $20,833 · Management $2,841$23,674
IX-14 Information technologyPrograms $53,554$53,554
IX-16 OccupancyPrograms $63,664 · Management $27,284$90,948
IX-17 TravelPrograms $5,081$5,081
IX-19 Conferences, conventions and meetingsPrograms $750 · Management $26,761$27,511
IX-20 InterestPrograms $22,470$22,470
IX-22 Depreciation, depletion and amortizationPrograms $137,017 · Management $398$137,415
IX-23 InsurancePrograms $23,682 · Management $9,210$32,892
IX-24 Other expenses (24a–d)Programs $339,982 · Management $6,386$346,368
IX-24e All other expensesPrograms $42,877$42,877
IX-25 Total functional expensesPrograms $1,614,656 · Management $272,005 · Fundraising $0$1,886,661
Part X · Balance sheet $1,713,658 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $656,870$690,182
X-4 Accounts receivableStart of year $306,041$210,934
X-8 Inventories for sale or useStart of year $5,735$48,326
X-10c Land, buildings and equipment, netStart of year $2,333$15,261
X-14 Intangible assetsStart of year $882,191$745,425
X-15 Other assetsStart of year $3,530$3,530
X-16 Total assetsStart of year $1,856,700$1,713,658
X-17 Accounts payable and accrued expensesStart of year $33,705$26,476
X-24 Unsecured notes and loans payableStart of year $737,400$737,400
X-25 Other liabilitiesStart of year $3,518$967
X-26 Total liabilitiesStart of year $774,623$764,843
X-27 Net assets without donor restrictionsStart of year $1,082,077$948,815
X-32 Total net assets or fund balancesStart of year $1,082,077$948,815
X-33 Total liabilities and net assetsStart of year $1,856,700$1,713,658
Part XI · Reconciliation of net assets $948,815 net assets at year end
XI-1 Total revenue$1,753,399
XI-2 Total expenses$1,886,661
XI-3 Revenue less expenses−$133,262
XI-4 Net assets at start of year$1,082,077
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$948,815

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

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