Learning Plus Associates FY2024 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.
84¢ of each $1 spent went to programs.
$379K 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

FY2024 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$379K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$778K
68% of total assets
Worth a look: liabilities are 68% of assets; over 65%.
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
$1.5M
-16% vs prior year
Spent
$2.0M
To programs
84%
Net assets
$373K
By yearFY2021–FY2025
Revenue
$1.5M
FY2024▼ -16%
Revenue by fiscal year
FY2021$1.2M
FY2022$1.8M
FY2023$1.8M
FY2024$1.5M
FY2025$1.5M
Expenses
$2.0M
FY2024▲ +8%
Expenses by fiscal year
FY2021$1.3M
FY2022$1.7M
FY2023$1.9M
FY2024$2.0M
FY2025$1.9M
Net assets
$373K
FY2024▼ -61%
Net assets by fiscal year
FY2021$1.0M
FY2022$1.1M
FY2023$949K
FY2024$373K
FY2025−$13K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

84 cents of each dollar spent went to programs.

Program services 84% · $1.7M Management & general 16% · $318K

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; $379K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Treasurer
$126,684Pt VII · Sec A
$126,600Pt VII · Sec A
Secretary
$125,488Pt 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 $1.7M of program spending, described in the organization's own filed words · FY2023.
01

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

$1.7Mprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$11K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.7M
Managementcol C$318K
Owns and owesPt X
$373K
net assets · Ln 32
Cash and savingsLn 1–2$212K
Total assetsLn 16$1.2M
LiabilitiesLn 26$778K
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$1.5M
Investment incomeLn 3$11K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$161K
SavingsLn 2$51K
Cash and savings togetherLn 1–2$212K
Land, buildings, equipmentLn 10c$15K
Other assetsLn 15$4K
Total assetsLn 16$1.2M
LiabilitiesLn 26$778K
Net assetsLn 32$373K
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 FY24End FY24
Cash and savingsLn 1–2$690K$212K
Land, buildings, equipmentLn 10c$15K$15K
Total assetsLn 16$1.7M$1.2M
LiabilitiesLn 26$765K$778K
Net assetsLn 32$949K$373K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$379K$189K$189K
Pay of disqualified personsLn 6$537K$508K$29K
Pension plan contributionsLn 8$25K$22K$2K
Other employee benefitsLn 9$87K$78K$9K
Payroll taxesLn 10$76K$69K$8K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$22K$22K
Other fees for servicesLn 11g$63K$63K
Advertising and promotionLn 12$25K$25K
Office expensesLn 13$18K$16K$2K
Information technologyLn 14$25K$25K
OccupancyLn 16$116K$78K$38K
TravelLn 17$8K$8K
Conferences, conventions and meetingsLn 19$25K$8K$17K
InterestLn 20$38K$38K
Depreciation, depletion and amortizationLn 22$140K$139K$1K
InsuranceLn 23$50K$36K$14K
Other expenses (24a–d)Ln 24$334K$326K$8K
All other expensesLn 24e$67K$67K
Total functional expensesLn 25$2.0M$1.7M$318K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.9M−$386K−$13K 990 PDF
FY2024 Viewing $1.5M$2.0M−$576K$373K 990 PDF
FY2023 $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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $1,469,229 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,458,327$1,458,327
VIII-3 Investment incomeRelated to mission $10,902$10,902
VIII-12 Total revenueRelated to mission $1,469,229 · Unrelated business $0 · Excluded from tax $0$1,469,229
Part IX · Statement of functional expenses $2,044,739 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $189,394 · Management $189,378$378,772
IX-6 Pay of disqualified personsPrograms $507,659 · Management $29,339$536,998
IX-8 Pension plan contributionsPrograms $22,392 · Management $2,488$24,880
IX-9 Other employee benefitsPrograms $78,003 · Management $8,667$86,670
IX-10 Payroll taxesPrograms $68,647 · Management $7,627$76,274
IX-11b Legal feesPrograms $9,300$9,300
IX-11c Accounting feesPrograms $21,600$21,600
IX-11g Other fees for servicesPrograms $62,693$62,693
IX-12 Advertising and promotionPrograms $25,229$25,229
IX-13 Office expensesPrograms $15,694 · Management $2,140$17,834
IX-14 Information technologyPrograms $25,206$25,206
IX-16 OccupancyPrograms $77,661 · Management $38,251$115,912
IX-17 TravelPrograms $8,500$8,500
IX-19 Conferences, conventions and meetingsPrograms $7,662 · Management $17,441$25,103
IX-20 InterestPrograms $38,259$38,259
IX-22 Depreciation, depletion and amortizationPrograms $138,657 · Management $1,036$139,693
IX-23 InsurancePrograms $36,363 · Management $14,125$50,488
IX-24 Other expenses (24a–d)Programs $326,157 · Management $7,919$334,076
IX-24e All other expensesPrograms $67,252$67,252
IX-25 Total functional expensesPrograms $1,726,328 · Management $318,411 · Fundraising $0$2,044,739
Part X · Balance sheet $1,150,943 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $690,182$161,448
X-2 Savings and temporary cash investments$50,680
X-4 Accounts receivableStart of year $210,934$210,321
X-8 Inventories for sale or useStart of year $48,326$53,977
X-10c Land, buildings and equipment, netStart of year $15,261$15,220
X-14 Intangible assetsStart of year $745,425$655,767
X-15 Other assetsStart of year $3,530$3,530
X-16 Total assetsStart of year $1,713,658$1,150,943
X-17 Accounts payable and accrued expensesStart of year $26,476$36,606
X-24 Unsecured notes and loans payableStart of year $737,400$737,139
X-25 Other liabilitiesStart of year $967$3,893
X-26 Total liabilitiesStart of year $764,843$777,638
X-27 Net assets without donor restrictionsStart of year $948,815$373,305
X-32 Total net assets or fund balancesStart of year $948,815$373,305
X-33 Total liabilities and net assetsStart of year $1,713,658$1,150,943
Part XI · Reconciliation of net assets $373,305 net assets at year end
XI-1 Total revenue$1,469,229
XI-2 Total expenses$2,044,739
XI-3 Revenue less expenses−$575,510
XI-4 Net assets at start of year$948,815
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$373,305

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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