THE SENSORY-COGNITIVE FOUNDATION FOR LEARNING INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE SENSORY-COGNITIVE FOUNDATION FOR LEARNING INC (EIN 83-2012785)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-13
- IRS object ID
- 202431349349201643
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T08:11:16-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262060565 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIBER ACCOUNTING & TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 575 PRICE STREET SUITE 312 | AddressLine1Txt |
| City | PISMO BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93449 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 832012785 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SENSORY-COGNITIVE FOUNDATION FOR | BusinessNameLine1Txt |
| Business Name Line2 | LEARNING INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SENS | BusinessNameControlTxt |
| Phone | 8055413836 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 HIGUERA STREET | AddressLine1Txt |
| City | SAN LUIS OBISPO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93401 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG SLOWINSKI | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8055413836 | PhoneNum |
| Signature | 2024-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GREG | PersonFirstNm |
| Person Last | SLOWINSKI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIANNA COOPER | PreparerPersonNm |
| PTIN | P00956450 | PTIN |
| Phone | 8058880200 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | THESCFOUNDATION.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $37,283 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $31,683 | ContributionsGiftsGrantsEtcAmt |
| Other Revenue Total | $5,600 | OtherRevenueTotalAmt |
| Total Revenue | $37,283 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $15,900 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $9,247 | OtherExpensesTotalAmt |
| Total Expenses | $25,147 | TotalExpensesAmt |
| Excess Or Deficit For Year | $12,136 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $58,067 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $70,203 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,067 | BOYAmt |
| EOY | $70,203 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,067 | BOYAmt |
| EOY | $70,203 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,067 | BOYAmt |
| EOY | $70,203 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THIS CORPORATION IS A NONPROFIT PUBLIC BENEFIT CORPORATION. THIS CORPORATION SEEKS TO PROVIDE LIFE-CHANGING LEARNING TO INDIVIDUALS OF ALL AGES BY PROVIDING SCHOLARSHIPS TO ATTEND A LINDAMOOD-BELL LEARNING CENTER. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THE SENSORY-COGNITIVE FOUNDATION FOR LEARNING SEEKS TO PROVIDE LIFE-CHANGING LEARNING TO INDIVIDUALS OF ALL AGES BY PROVIDING SCHOLARSHIPS TO ATTEND A LINDAMOOD-BELL LEARNING CENTER OF THE LINDAMOOD-BELL ACADEMY. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $15,900 | GrantsAndAllocationsAmt |
| Program Service Expenses | $9,247 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,247 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| GREG SLOWINSKI | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| ANGELICA BENSON | ||||
| PRESIDENT | 15.00 | $0 | $0 | $0 |
| DECI DOUROUX | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | Yes (1) | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG SLOWINSKI | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 HIGUERA STREET | AddressLine1Txt |
| City | SAN LUIS OBISPO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8055413836 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,026 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $179,892 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $61,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,683 | CurrentTaxYearAmt |
| Total | $340,061 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,026 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $179,892 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $61,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,683 | CurrentTaxYearAmt |
| Total | $340,061 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $340,061 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,816 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,026 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $179,892 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $61,644 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,683 | CurrentTaxYearAmt |
| Total | $340,061 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: SCHOLARSHIP REFUND. AMOUNT: 5,600. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: SCHOLARSHIPS AWARDED. GRANTEE NAME: LORRAINE MCPHAIL. AMOUNT GIVEN: 15,900. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: ACCOUNTING FEES. AMOUNT: 1,340. DESCRIPTION: CONTRACT SERVICES. AMOUNT: 1,700. DESCRIPTION: LEGAL FEES. AMOUNT: 6,207. TOTAL TO FORM 990-EZ, LINE 16: 9,247. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |