3S LEARNING: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
3S LEARNING (EIN 47-5028448)
Tax period
2018-10-01 to 2019-09-30
Filed
2020-08-17
IRS object ID
202012319349300931
Schema version
2018v3.1
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)
Return2020-08-17T12:11:13-04:00ReturnTs
Tax Period End2019-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Connie Christiansen CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 33875AddressLine1Txt
CityRenoCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89533ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN475028448EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DECODING ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDECOBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line116865 Rue Du ParcAddressLine1Txt
CityRenoCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89511ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBAINIAN LIUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7757865630PhoneNum
Signature2020-08-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonConnie ChristiansenPreparerPersonNm
PTINP00398106PTIN
Phone7754134084PhoneNum
Preparation2020-08-17PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address107.206.114.151IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-18IPDt
IP Tm11:02:59IPTm
Federal Original Submission Id8863532020231zh4lc03FederalOriginalSubmissionId
Federal Original Submission Id2020-08-18FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdE7C9385A3E8743972FF87FD0C7049EFF98CA4D76AtSubmissionCreationDeviceId
At Submission Filing Device IdE7C9385A3E8743972FF87FD0C7049EFF98CA4D76AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-11-06 18:47:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerBAINIAN LIUPrincipalOfficerNm
Gross Receipts$343GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateNVLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATIONS MISSION IS TRANSCENDING LEARNING TO ACHIEVE TRUE CONCEPTUAL UNDERSTANDING.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$407PYInvestmentIncomeAmt
CY Investment Income$343CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$407PYTotalRevenueAmt
CY Total Revenue$343CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$99,420PYOtherExpensesAmt
CY Other Expenses$157,355CYOtherExpensesAmt
PY Total Expenses$99,420PYTotalExpensesAmt
CY Total Expenses$157,355CYTotalExpensesAmt
PY Revenues Less Expenses-$99,013PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$157,012CYRevenuesLessExpensesAmt
Total Assets BOY$754,108TotalAssetsBOYAmt
Total Assets EOY$597,096TotalAssetsEOYAmt
Total Liabilities BOY$1,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$753,108NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$596,096NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATIONS MISSION IS TRANSCENDING LEARNING TO ACHIEVE TRUE CONCEPTUAL UNDERSTANDING.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$146,572ExpenseAmt
DescOUR PROGRAM INCLUDES DEVELOPING THE ACADEMIC VOCABULARY BUILDER FOR MATH, SCIENCE, AND TECHNOLOGY FOR K-12. THIS IS A MULTI-YEAR PROJECT THAT HAS INCURRED SIGNIFICANT SPECIFICATION CHANGES. THE INITIAL RELEASE VERSION WAS COMPLETED DURING THE 2018-2019 FISCAL YEAR. THE PROJECT IS CURRENTLY IN THE ASSESSMENT/TRAINING PHASE AND IS EXPECTED TO BE COMPLETED IN 2020.THE PROJECT IS EXPECTED TO IMPACT SCHOOLS THROUGHOUT NEVADA.Desc
Total Program Service Expenses$146,572TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
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 OperatingfalseSchoolOperatingInd
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 OutstandingYes (true)LoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBAINIAN LIUPersonNm
Phone7757865630PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line116865 Rue Du ParcAddressLine1Txt
CityRenoCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89511ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BAINIAN LIU
PRESIDENTEXECUTIVE DIRECTOR12.000.00Yes (X)$0$0$0
XIAOMEI CHAO
TREASURER12.000.00Yes (X)$0$0$0
LISA LIU
SECRETARY2.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$343TotalRevenueColumnAmt
Exclusion$343ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$343TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$343ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$933TotalAmt
Management And General$933ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$19,300TotalAmt
Program Services$19,300ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$559TotalAmt
Program Services$559ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PRODUCT DEVELOPMENT$126,713$126,713
PRODUCT HOSTING FEE$9,850$9,850

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$157,355TotalAmt
Program Services$146,572ProgramServicesAmt
Management And General$10,783ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$754,108BOYAmt
EOY$597,096EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$754,108BOYAmt
EOY$597,096EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$1,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$1,000EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$753,108BOYAmt
EOY$596,096EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$753,108BOYAmt
EOY$596,096EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$754,108BOYAmt
EOY$597,096EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$157,012ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$586,851CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$854,377CurrentTaxYearMinus2YearsAmt
Total$1,441,228TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$586,851CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$854,377CurrentTaxYearMinus2YearsAmt
Total$1,441,228TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,441,228PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$47CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$407CurrentTaxYearMinus1YearAmt
Current Tax Year$343CurrentTaxYearAmt
Total$913TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$47CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$407CurrentTaxYearMinus1YearAmt
Current Tax Year$343CurrentTaxYearAmt
Total$913TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$586,898CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$854,493CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$407CurrentTaxYearMinus1YearAmt
Current Tax Year$343CurrentTaxYearAmt
Total$1,442,141TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonBAINIAN LIUPersonNm
Relationship With OrgPRESIDENTRelationshipWithOrgTxt
Loan PurposeSTART UP COSTSLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$1,000OriginalPrincipalAmt
Balance Due$1,000BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalfalseBoardOrCommitteeApprovalInd
Written AgreementfalseWrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$1,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2BAINIAN LIU, XIAOMEI CHAO, AND LISA LIU ARE FAMILY MEMBERS.
Form 990 governing body review Part VI line 11AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS EACH YEAR.
Conflict of interest policy compliance Part VI line 12cTHE BOARD MEMBERS ANNUALLY DISCLOSE ANY BUSINESS AFFILIATIONS AND CONTRACTUAL ARRANGEMENTS WITH RELATED ENTITIES.
Governing documents etc available to public Part VI line 19THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
List of other fees for services expenses Part IX line 11gPROFESSIONAL FEES FOR PRODUCTION OF PROJECT DEMONSTRATIONS FOR SCHOOLS $19,300

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