THE LEARNING GAMES NETWORK INC: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
THE LEARNING GAMES NETWORK INC (EIN 26-2901936)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-11
IRS object ID
201831319349100808
Schema version
2017v2.2
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)
Return2018-05-11T07:41:30-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FimD LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1110-11 Queens BlvdAddressLine1Txt
CityForest HillsCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11375ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN262901936EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Learning Games Network IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone6082658739PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1369 Congress StreetAddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOT OSTERWIELPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6082658739PhoneNum
Signature2018-05-05SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT KESTENBAUMPreparerPersonNm
PTINP01616249PTIN
Phone7187931609PhoneNum
Preparation2018-05-10PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$55,505FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$324,093ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$324,093TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$15,443CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$44,080AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$263,040OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$1,930TaxesRevAndExpnssAmt
Occupancy Rev And Expnss$14,725OccupancyRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$2,533TravConfMeetingRevAndExpnssAmt
Printing And Pub Rev And Expnss$45PrintingAndPubRevAndExpnssAmt
Other Expenses Rev And Expnss$8,561OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$350,357TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$350,357TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$26,264ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$9,307CashBOYAmt
Cash EOY$38,696CashEOYAmt
Cash EOYFMV$38,696CashEOYFMVAmt
Acct Rcvbl$8,125AcctRcvblAmt
Acct Rcvbl BOY$126,250AcctRcvblBOYAmt
Acct Rcvbl EOY$8,125AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$8,125AcctRcvblEOYFMVAmt
Land BOY$8,684LandBOYAmt
Land EOY$8,684LandEOYAmt
Land EOYFMV$8,684LandEOYFMVAmt
Other Assets BOY$2,727OtherAssetsBOYAmt
Total Assets BOY$146,968TotalAssetsBOYAmt
Total Assets EOY$55,505TotalAssetsEOYAmt
Total Assets EOYFMV$55,505TotalAssetsEOYFMVAmt
Accounts Payable BOY$69,905AccountsPayableBOYAmt
Accounts Payable EOY$14,000AccountsPayableEOYAmt
Loans From Officers BOY$11,000LoansFromOfficersBOYAmt
Other Liabilities BOY$5,553OtherLiabilitiesBOYAmt
Total Liabilities BOY$86,458TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,000TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$60,510RetainedEarningBOYAmt
Retained Earning EOY$41,505RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$60,510TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$41,505TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$146,968TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$55,505TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$60,510TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$26,264ExcessRevenueOverExpensesAmt
Other Increases$7,259OtherIncreasesAmt
Subtotal$41,505SubtotalAmt
Tot Net Ast Or Fund Balances EOY$41,505TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Distribution Yr10.000000DistributionYr1Rt
Adjusted Qlfy Distri Yr2$1,817,141AdjustedQlfyDistriYr2Amt
Distribution Yr20.000000DistributionYr2Rt
Adjusted Qlfy Distri Yr3$1,697,784AdjustedQlfyDistriYr3Amt
Total Distribution0.000000TotalDistributionRt
Average Distribution0.000000AverageDistributionRt
Adj Nonchrtbl Net Invst Incm Pct$0AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$0QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksSCOTT KESTENBAUMIndividualWithBooksNm
Phone7187931609PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1110-11 Queens BlvdAddressLine1Txt
CityForest HillsCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11375ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsYes (true)UncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ERIC KLOPFER
369 CONGRESSBOSTONMA02210Vice President10.00$0$0$0
SCOT OSTERWEIL
222 Third StreetCAMBRIDGEMA02142President20.00$15,443$0$0
JAMES GEE
222 Third StreetCambridgeMA02142Board Member10.00$0$0$0

Compensation Highest Paid Empl CompensationHighestPaidEmplGrp

FieldValueIRS element (for citing)
PersonSHANNON MENESESPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 BRIARWOOD RDAddressLine1Txt
CityNORFOLKCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02056ZIPCd
FieldValueIRS element (for citing)
TitleProject MgrTitleTxt
Average Hrs Per Wk Devoted To Pos40.00AverageHrsPerWkDevotedToPosRt
Compensation$55,000CompensationAmt
Employee Benefits$0EmployeeBenefitsAmt
Expense Account$0ExpenseAccountAmt
FieldValueIRS element (for citing)
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdService TypeServiceTypeTxtCompensationCompensationAmt
SHANNON MENESES
13 BRIARWOOD RDNORFOLKMA02056PROFESSIONAL SERVICESCONSULTING$55,000
FABLEVISION
308 CONGRESS STBOSTONMA02210PROFESSIONAL SERVICESCOMPUTER CODING$205,625
FieldValueIRS element (for citing)
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1CREATE A DIGITAL GAME AIMED AT EDUCATING STUDENTS INFIELD OF ETHICSDescription1Txt
Expenses1$235,700Expenses1Amt
Description2CREATE A DIGITAL GAME AIMED AT CHILDRENS MENTAL HEALTHIN THE FIELD OF DYSLEXIADescription2Txt
Expenses2$20,000Expenses2Amt
Description3CREATE A DIGITAL GAME AIMED AT EDUCATING STUDENTS INASTRONOMYDescription3Txt
Expenses3$1,000Expenses3Amt
Description4DIRECT TO PROFESSOR DEVELOPMENT OF CIRRICULUM TARGETED GAMESPROFESSIONAL DEVELOPMENT, PEER TO PEER SUPPORT NETWORK ANDOUTREACH PROGRAMSDescription4Txt
Expenses4$0Expenses4Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$1,817,141ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$1,817,141TotalExcessDistributionCyovAmt
Total Corpus$1,817,141TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,817,141ExcessDistriCyovToNextYrAmt
Excess From Year2$1,817,141ExcessFromYear2Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
POSES FAMILY FOUNDATION
1145 HUDSON STREETNEW YORKNY10013$292,218Yes (X)
BOSTON CHILDRENS HOSPITAL
2300 longwood aveMedfordMA02155$22,000Yes (X)
FABLEVISION
3308 congress stBostonMA02210$9,875Yes (X)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (15 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BANK FEES$165
TELECOMMUNICATIONS$349
INSURANCE$143
PAYROLL ADMINISTRATION$840
SOFTWARE$1,147
WEBSITE HOSTING$1,233
PROJECT SUPPLIES$31
Office expenses$65
Sponsorships
Immigration Fees
Project Computer expense$155
Project Services$1,716
Advertising
Dues & Subscriptions$1,965
Moving Expenses$752

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPreviously written off Accts ReceivableDesc
Amt$7,259Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
PAYROLL TAXES$534
Filing Fees$1,396

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