BETA

LEARNING TIME: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LEARNING TIME (EIN 94-1729075)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-08-07
IRS object ID
202332199349301033
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2023-08-07T10:25:04-05:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11188 PADRE DRIVE STE 101AddressLine1Txt
CitySALINASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93901ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN941729075EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEARNING TIMEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone8314840996PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114401 ROLAND CANYON RDAddressLine1Txt
CitySALINASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93908ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOAN M SMITH EDDPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone8314840996PhoneNum
Signature2023-08-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOANPersonFirstNm
Person LastSMITH EDDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAUTUMN ROSSIPreparerPersonNm
PTINP01404602PTIN
Phone8317596300PhoneNum
Preparation2023-08-02PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOAN M SMITH EDDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line114401 ROLAND CANYON RDAddressLine1Txt
CitySALINASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93908ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$215,487GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressEDU-THERAPEUTICS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDE EDUCATIONAL AND TUTORING SERVICES FOR CHILDREN AND ADULTS WITH LEARNING DISABILITIES.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$197,926PYProgramServiceRevenueAmt
CY Program Service Revenue$215,487CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$197,926PYTotalRevenueAmt
CY Total Revenue$215,487CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$143,496PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$123,054CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$36,681PYOtherExpensesAmt
CY Other Expenses$88,408CYOtherExpensesAmt
PY Total Expenses$180,177PYTotalExpensesAmt
CY Total Expenses$211,462CYTotalExpensesAmt
PY Revenues Less Expenses$17,749PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,025CYRevenuesLessExpensesAmt
Total Assets BOY$21,518TotalAssetsBOYAmt
Total Assets EOY$13,256TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$21,518NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,256NetAssetsOrFundBalancesEOYAmt
MissionTO ACTIVATE MEMORY, ATTENTION, AND LEARNING SKILLS TO CREATE STRONG, FLUENT READERS OF CHILDREN, YOUTH AND ADULTS VIA THE LEARNING ABILITY PLATFORM (LAP).MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$195,124ExpenseAmt
Revenue$215,487RevenueAmt
DescLEARNING TIME PROVIDES ASSESSMENT FOR ADULTS IN MONTEREY COUNTY AND SANTA CRUZ COUNTY DEPARTMENT OF SOCIAL SERVICES - CALWORKS PROGRAM. AS PART OF THE PROGRAM ,THEY SERVED 63 INDIVIDUALS IN MONTEREY COUNTY AND 15 IN SANTA CRUZ COUNTY. LEARNING TIME ALSO PROVIDED 520 HOURS OF TUTORING FOR ADULTS AND YOUTH.Desc
Total Program Service Expenses$195,124TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee15EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTERRY MCHENRYPersonNm
Phone8314840994PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114401 ROLAND CANYON RDAddressLine1Txt
CitySALINASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93908ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TERRY A MCHENRY
PRESIDENT1.00Yes (X)Yes (X)$6,000$0$0
ANN MURRAY
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ARTHUR SINGER
TREASURER1.00Yes (X)Yes (X)$0$0$0
JOAN SMITH
CEO40.00Yes (X)$32,657$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$38,657TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATIONAL ASSESSMENT611710$148,705$148,705
TUTORING611170$66,782$66,782
FieldValueIRS element (for citing)
Total Program Service Revenue$215,487TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$215,487TotalRevenueColumnAmt
Related Or Exempt Func Income$215,487RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$38,750TotalAmt
Program Services$34,875ProgramServicesAmt
Management And General$3,875ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$72,611TotalAmt
Program Services$72,611ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$11,693TotalAmt
Program Services$10,524ProgramServicesAmt
Management And General$1,169ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,021TotalAmt
Management And General$8,021ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$28,170TotalAmt
Program Services$25,353ProgramServicesAmt
Management And General$2,817ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,560TotalAmt
Program Services$4,104ProgramServicesAmt
Management And General$456ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MATERIALS$35,792$35,792
PROGRAM SERVICES$10,973$10,973
MISC$892$892

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$211,462TotalAmt
Program Services$195,124ProgramServicesAmt
Management And General$16,338ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$21,518BOYAmt
EOY$13,256EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$21,518BOYAmt
EOY$13,256EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$21,518BOYAmt
EOY$13,256EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,518BOYAmt
EOY$13,256EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,518BOYAmt
EOY$13,256EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,025ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$12,287PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE STUDENTS ARE PLACED BY A COUNTY GOVERNMENT AGENCY WHICH DISCLOSES THE POLICY AS PART OF THE STUDENT BECOMING PART OF THE PROGRAM.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECIEVES FUNDING FROM MONTEREY AND SANTA CRUZ COUNTIES AS PART OF THEIR CALWORKS PROGRAMS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2TERRY MCHENRY AND JOAN SMITH ARE A MARRIED COUPLE.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE DRAFT 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING TO SEE IF THERE ARE ANY QUESTIONS OR REVISIONS AND THEN IT IS PROCESSED AS FINAL.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATIONS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION CAN BE VIEWED UPON WRITTEN REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION WILL MAKE THESE DOCUMENTS AVAILABLE THROUGH WRITTEN REQUEST.

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