Academy for Learning FY2021 filing

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Academy for Learning is a private non-profit School Delivering grades K-12. The school uses the effective study technology developed by educator and philosopher L Ron Hubbard. All of the students are at their grade level or above.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0850124) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$4K 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

FY2021 · 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
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $3K a year · 1% of revenue · last 3 filings
A surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
94%
of spending
94% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 1% of spending
Pay to officers and key staff is 1% of spending.
Part VII, Section A
0.6 mo
of spending, in cash
0.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$10K
15% of total assets
Liabilities are 15% of assets.
Pt X · Ln 26
Independent board members
0
of 9 voting members
None of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$259K
Spent
$253K
To programs
94%
Net assets
$57K
By yearFY2021–FY2025
Revenue
$259K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$259K
FY2022$277K
FY2023$143K
FY2024$128K
FY2025$138K
Expenses
$253K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$253K
FY2022$261K
FY2023Not on file
FY2024Not on file
FY2025$149K
Net assets
$57K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$57K
FY2022$69K
FY2023−$6K
FY2024−$54K
FY2025−$66K

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 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 Oct 1993.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $238K Fundraising 6% · $15K

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

9 people listed on the 990; $4K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$3,759Pt VII · Sec A
Sec/Treas
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Suesan Walker’s $4K as Director is at the 3rd percentile of top reported officer pay among 1613 $100K–1M 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.

See Academy for Learning 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

Educates K-12 students using effective study technology, ensuring they achieve grade-level proficiency.

Questions for Academy for Learning

Tap to ask. Academy for Learning sees how many people are interested.

Your first name shows with your question. Academy for Learning answers here, for everyone.

1 program · $238K · in their own filed words · FY2021
01

Education K-12th grade

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 86-0850124) · Dispute this line
$238Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$259K
Ln 12
Fees for servicesLn 2g$213K
Gifts and grantsLn 1h$43K
Other incomeLn 4–11$2K
Money outPt IX
$253K
Ln 25
Programscol B$238K
Fundraisingcol D$15K
Owns and owesPt X
$57K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$67K
LiabilitiesLn 26$10K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$43K
Fees for servicesLn 2g$213K
Investment incomeLn 3$18
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$259K
Assets in detailPt X, end of year
CashLn 1$12K
Cash and savings togetherLn 1–2$12K
Other assetsLn 15$55K
Total assetsLn 16$67K
LiabilitiesLn 26$10K
Net assetsLn 32$57K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$15K$12K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$58K$67K
LiabilitiesLn 26$32K$10K
Net assetsLn 32$26K$57K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$4K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$116K$116K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$15K$15K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$77K$77K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$36K$36K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$253K$238K$0$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 20, 2026 $138K$149K−$12K−$66K 990 PDF
FY2024Filed with the IRS Feb 4, 2025 $128K−$54K 990 PDF
FY2023Filed with the IRS Apr 11, 2024 $143K−$6K 990 PDF
FY2022Filed with the IRS Jun 6, 2023 $277K$261K$15K$69K 990 PDF
FY2021 ViewingFiled with the IRS Nov 5, 2022 $259K$253K$6K$57K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $258,563 revenue, 12 lines filed
I-8 Contributions and grants$43,311
I-9 Program service revenue$213,353
I-10 Investment income$18
I-11 Other revenue$1,881
I-12 Total revenue$258,563
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$119,679
I-16a Professional fundraising fees$14,641
I-17 Other expenses$118,348
I-18 Total expenses$252,668
I-19 Revenue less expenses$5,895
Part VI · Governance 0 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
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 $258,563 across 9 lines filed
VIII-1f All other contributions, gifts and grants$43,311
VIII-1h Total contributions, gifts and grants$43,311
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $213,353$213,353
VIII-3 Investment incomeRelated to mission $18$18
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$1,881
VIII-12 Total revenueRelated to mission $213,371$258,563
Part IX · Statement of functional expenses $252,668 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $3,759$3,759
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $115,920$115,920
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising feesFundraising $14,641$14,641
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $76,838$76,838
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $36,324$36,324
IX-24e All other expensesPrograms $5,186$5,186
IX-25 Total functional expensesPrograms $238,027 · Management $0 · Fundraising $14,641$252,668
Part X · Balance sheet $67,016 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $15,390$12,401
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $42,160$54,615
X-16 Total assetsStart of year $57,550$67,016
X-17 Accounts payable and accrued expensesStart of year $20,061$9,142
X-24 Unsecured notes and loans payableStart of year $11,864$1,000
X-26 Total liabilitiesStart of year $31,925$10,142
X-27 Net assets without donor restrictionsStart of year $25,625$56,874
X-32 Total net assets or fund balancesStart of year $25,625$56,874
X-33 Total liabilities and net assetsStart of year $57,550$67,016
Part XI · Reconciliation of net assets $56,874 net assets at year end
XI-1 Total revenue$258,563
XI-2 Total expenses$252,668
XI-3 Revenue less expenses$5,895
XI-4 Net assets at start of year$25,625
XI-9 Other changes in net assets$25,354
XI-10 Net assets at end of year$56,874

Form 990 e-file FY2021 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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