LETS LEARN INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
LETS LEARN INC (EIN 27-3146118)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-08
IRS object ID
202011909349301856
Schema version
2019v5.0
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

FieldValueIRS element (for citing)
Return2020-07-08T13:03:15-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN473167970PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUSINESS ACCOUNTING INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11745 OLD SPRINGHOUSE LANE STE 400AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP303386309ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273146118EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LET'S LEARN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLETSBusinessNameControlTxt
Phone7707540085PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111660 ALPHARETTA HWY SUITE 320AddressLine1Txt
CityALPHARETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30076ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHELLEY MARGOWPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7707540085PhoneNum
Signature2020-06-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK OVERHAUG EAPreparerPersonNm
PTINP00035181PTIN
Phone7704511360PhoneNum
Preparation2020-06-10PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address173.15.221.77IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-08IPDt
IP Tm13:03:15IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4E14774F043472B2D07335F2B1E29CFAF1355E71AtSubmissionCreationDeviceId
At Submission Filing Device IdFB53675BB8614BEECB11FD275924CBE85ECB123FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1ACADEMY AT NORTH FULTONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSHELLEY MARGOWPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line115146 HOPEWELL RDAddressLine1Txt
CityMILTONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30004ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,199,039GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionPROVIDE SCHOOL PROGRAM FOR AUSTISTIC LEARNERSActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,705,832PYProgramServiceRevenueAmt
CY Program Service Revenue$3,199,039CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,705,832PYTotalRevenueAmt
CY Total Revenue$3,199,039CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,110,403PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,664,286CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$372,968PYOtherExpensesAmt
CY Other Expenses$564,335CYOtherExpensesAmt
PY Total Expenses$1,483,371PYTotalExpensesAmt
CY Total Expenses$3,228,621CYTotalExpensesAmt
PY Revenues Less Expenses$222,461PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$29,582CYRevenuesLessExpensesAmt
Total Assets BOY$233,686TotalAssetsBOYAmt
Total Assets EOY$191,653TotalAssetsEOYAmt
Total Liabilities BOY$12,451TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$221,235NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$191,653NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE SCHOOL PROGRAM FOR AUSTISTIC LEARNERSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$3,228,621ExpenseAmt
Revenue$3,199,039RevenueAmt
DescLET'S LEARN PROVIDES EDUCATIONAL AND THERAPEUTIC SERVICES FOR CHILDREN WITH SPECIAL NEEDS. THE NON PROFIT STATUS ALLOWS THE SCHOOL TO RECEIVE GRANTS AND DONATIONS FROM OUTSIDE SERVICES. PROVIDE SCHOLARSHIPS FOR AUSTISTIC LEARNERS WHO NEED FINANCIAL ASSISTANCE.Desc
Total Program Service Expenses$3,228,621TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (true)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANDREW MARGOWBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7707540085PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115146 HOPEWELL RDAddressLine1Txt
CityMILTONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30004ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ANDREW MARGOW
DIRECTOR40.00Yes (X)$65,473$0$0
SHELLEY MARGOW
EXECUTIVE DI$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$65,473TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM REVENUESDesc
Total Revenue Column$3,199,039TotalRevenueColumnAmt
Related Or Exempt Func Income$3,199,039RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,199,039TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,199,039TotalRevenueColumnAmt
Related Or Exempt Func Income$3,199,039RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$65,473TotalAmt
Management And General$65,473ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,598,813TotalAmt
Management And General$2,598,813ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$413,459TotalAmt
Management And General$413,459ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,202TotalAmt
Management And General$8,202ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$39TotalAmt
Management And General$39ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,882TotalAmt
Management And General$3,882ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,411TotalAmt
Management And General$2,411ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$103,287TotalAmt
Management And General$103,287ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,430TotalAmt
Management And General$4,430ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,002TotalAmt
Management And General$10,002ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$527TotalAmt
Management And General$527ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$264TotalAmt
Management And General$264ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
OUTSIDE SERVICES$9,906$9,906
VEHICLE EXPENSE$3,025$3,025
MEALS FOR STAFF AND VOL$2,650$2,650
MEDICAL RECORDS AND SUPPL$2,125$2,125

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$126TotalAmt
Management And General$126ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,228,621TotalAmt
Program Services$0ProgramServicesAmt
Management And General$3,228,621ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$231,266BOYAmt
EOY$69,117EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$50BOYAmt
EOY$120,693EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,633LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$790LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,370BOYAmt
EOY$1,843EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$233,686BOYAmt
EOY$191,653EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$12,451BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,451BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$221,235BOYAmt
EOY$191,653EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$221,235BOYAmt
EOY$191,653EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$233,686BOYAmt
EOY$191,653EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$29,582ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,633OtherCostOrOtherBasisAmt
Depreciation$790DepreciationAmt
Book Value$1,843BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,843TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 5FormAndLineReferenceDesc
ExplanationTHE RACIAL NONDISCRIMINATION POLICY HAS BEEN PUBLISHED IN SUPPORT OF YES IN PART I, Q3 SCHEDULE E.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonGEORGIA DEVELOPMENT SERVICESPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionPARTNER COMPANYRelationshipDescriptionTxt
Transaction$120,693TransactionAmt
TransactionLOAN RECEIVABLETransactionDesc
Sharing Of RevenuesYes (true)SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 15ABOARD RESOLUTION
FORM 990, PAGE 6, PART VI, LINE 15BBOARD RESOLUTION
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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