Development Learning Resources INC

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To provide spiritual and scientific education, which in turn leads to the advancement of civilization. Dlr provides for production of books and publications of educational material for this advancement.

Form 990 Part I, line 1, FY2026. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0961565) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2026 · 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
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $18K a year · 52% of revenue · last 6 filings
A surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
0.7 mo
of spending, in cash
Plus $371K in investments, Pt X · Ln 11–13
0.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
10
of 3 voting members
10 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$49K
+849% vs prior year
Spent
$98K
To programs
99%
Net assets
$377K
By yearFY2021–FY2026
Revenue
$49K
FY2026▲ +849%
Tap a bar for its year
Revenue by fiscal year
FY2021$71K
FY2022$59K
FY2023−$2K
FY2024$25K
FY2025$5K
FY2026$49K
Expenses
$98K
FY2026▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2021$41K
FY2022$7K
FY2023$25K
FY2024$66K
FY2025$79K
FY2026$98K
Net assets
$377K
FY2026▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2021$340K
FY2022$297K
FY2023$326K
FY2024$362K
FY2025$372K
FY2026$377K

From the FY2026 Form 990 (year ending June 2026) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Jan 2001.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $97K Management & general 1% · $925

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 (FY2025); the FY2026 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Development Learning Resources 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers spiritual and scientific education through books and publications to advance civilization.

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1 program · $97K · in their own filed words · FY2025
01

Purchased material to distribute for the education as an advancement of civilization.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0961565) · Dispute this line
$97Kprogram expense

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$49K
Ln 12
Gifts and grantsLn 1h$45K
Investment incomeLn 3$4K
Money outPt IX
$98K
Ln 25
Programscol B$97K
Managementcol C$925
Owns and owesPt X
$377K
net assets · Ln 32
Cash and savingsLn 1–2$6K
Total assetsLn 16$377K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$45K
Investment incomeLn 3$4K
Total revenueLn 12$49K
Assets in detailPt X, end of year
CashLn 1$6K
Cash and savings togetherLn 1–2$6K
InvestmentsLn 11–13$371K
Total assetsLn 16$377K
LiabilitiesLn 26$0
Net assetsLn 32$377K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
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 FY26End FY26
Cash and savingsLn 1–2$6K
InvestmentsLn 11–13$372K$371K
Total assetsLn 16$372K$377K
LiabilitiesLn 26$0$0
Net assetsLn 32$372K$377K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$750$750
Investment management feesLn 11f$175$175
Other fees for servicesLn 11g$97K$97K
Total functional expensesLn 25$98K$97K$925$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Aug 12, 2026 $49K$98K−$49K$377K 990 PDF
FY2025Filed with the IRS Aug 13, 2025 $5K$79K−$73K$372K 990 PDF
FY2024Filed with the IRS Oct 30, 2024 $25K$66K−$41K$362K 990 PDF
FY2023Filed with the IRS Sep 1, 2023 −$2K$25K−$27K$326K 990 PDF
FY2022Filed with the IRS Aug 15, 2022 $59K$7K$52K$297K 990 PDF
FY2021Filed with the IRS Aug 27, 2021 $71K$41K$30K$340K 990 PDF

Schedules filed Part IV

A · Public support O · Explanations
See the full FY2026 990
Part I · Summary $49,418 revenue, 12 lines filed
I-8 Contributions and grants$45,000
I-9 Program service revenue$0
I-10 Investment incomePrior year $5,210$4,418
I-11 Other revenue$0
I-12 Total revenuePrior year $5,210$49,418
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,589$97,925
I-18 Total expensesPrior year $78,589$97,925
I-19 Revenue less expensesPrior year −$73,379−$48,507
Part VI · Governance 10 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members10
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $49,418 across 4 lines filed
VIII-1f All other contributions, gifts and grants$45,000
VIII-1h Total contributions, gifts and grants$45,000
VIII-3 Investment incomeRelated to mission $4,418$4,418
VIII-12 Total revenueRelated to mission $4,418$49,418
Part IX · Statement of functional expenses $97,925 across 3 lines filed
IX-11c Accounting feesManagement $750$750
IX-11f Investment management feesManagement $175$175
IX-11g Other fees for servicesPrograms $97,000$97,000
IX-25 Total functional expensesPrograms $97,000 · Management $925 · Fundraising $0$97,925
Part X · Balance sheet $376,621 assets, 7 lines filed
X-1 Cash, non-interest-bearing$5,535
X-11 Publicly traded securitiesStart of year $372,404$371,086
X-16 Total assetsStart of year $372,404$376,621
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $372,404$376,621
X-32 Total net assets or fund balancesStart of year $372,404$376,621
X-33 Total liabilities and net assetsStart of year $372,404$376,621
Part XI · Reconciliation of net assets $376,621 net assets at year end
XI-1 Total revenue$49,418
XI-2 Total expenses$97,925
XI-3 Revenue less expenses−$48,507
XI-4 Net assets at start of year$372,404
XI-5 Net unrealized gains (losses) on investments$52,724
XI-10 Net assets at end of year$376,621

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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