3S LEARNING: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- 3S LEARNING (EIN 47-5028448)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-08-10
- IRS object ID
- 202512239349201226
- Schema version
- 2023v6.0
- 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 | 2025-08-10T18:09:13-04:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Connie Christiansen CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 33875 | AddressLine1Txt |
| City | Reno | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89533 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475028448 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 3S Learning fka Decoding Academy | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | 3SLE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5150 Mae Anne Ave PMB 104 STE 405 | AddressLine1Txt |
| City | Reno | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 895231859 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Bainian Liu | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 7757865630 | PhoneNum |
| Signature | 2025-08-10 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connie Christiansen | PreparerPersonNm |
| PTIN | P00398106 | PTIN |
| Phone | 7754134084 | PhoneNum |
| Preparation | 2025-08-10 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $674 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Investment Income | $655 | InvestmentIncomeAmt |
| Other Revenue Total | $19 | OtherRevenueTotalAmt |
| Total Revenue | $674 | TotalRevenueAmt |
| Other Expenses Total | $46,228 | OtherExpensesTotalAmt |
| Total Expenses | $46,228 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$45,554 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $107,047 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $61,493 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,047 | BOYAmt |
| EOY | $61,493 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,047 | BOYAmt |
| EOY | $61,493 | 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 | $107,047 | BOYAmt |
| EOY | $61,493 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | See Schedule O | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | See Schedule O | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $44,756 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $44,756 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| BAINIAN LIU | ||||
| PRESIDENTEXECUTIVE DIRECTOR | 12.00 | $0 | $0 | $0 |
| XIAOMEI CHAO | ||||
| TREASURER | 12.00 | $0 | $0 | $0 |
| LISA LIU | ||||
| SECRETARY | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BAINIAN LIU | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5150 Mae Anne Ave PMB 104 | AddressLine1Txt |
| City | Reno | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 895231859 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7757865630 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $106,946 | CurrentTaxYearMinus1YearAmt |
| Total | $107,946 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $106,946 | CurrentTaxYearMinus1YearAmt |
| Total | $107,946 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $104,706 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,240 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $234 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $160 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $372 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,790 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $655 | CurrentTaxYearAmt |
| Total | $3,211 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $19 | CurrentTaxYearAmt |
| Total | $19 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $111,176 | TotalSupportAmt |
| Public Support CY170 | 0.02910 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97380 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests PY170 | Yes (X) | ThirtyThrPctSuprtTestsPY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountCash back rewards 19 |
| Description of other expenses Part I line 16 | Description AmountProduct web hosting fees 1,266Software development 43,490Accounting 1,040Filing and bank fees 432 |
| Part III response or note to any other line in Part III | Exempt Purpose:The Organizations mission is transcending learning to achieve conceptual understanding.Line 28 - Program Accomplishments:Our program includes developing the academic vocabulary builder and interactive modules for math, science, and technology for K-12. This has been a multi-year project. We have continued improving the supplemental STEM materials based on feedback from students and teachers. We focu on adding more ways to explain each concept beyond the traditional textbook approach. These resources are available online 24/7 for K-12 schools in Nevada. Our main goal remains to support the Nevada Department of Education in improving instruction quality and boosting student performance. |
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