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3S LEARNING: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
3S LEARNING (EIN 47-5028448)
Tax period
2015-10-01 to 2016-09-30
Filed
2017-08-14
IRS object ID
201702279349300705
Schema version
2015v3.0
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)
Return2017-08-14T18:09:10-05:00ReturnTs
Tax Period End2016-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN463281627PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KOHN & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15310 KIETZKE LANE SUITE 101AddressLine1Txt
CityRENOCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89511ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-10-01TaxPeriodBeginDt

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
Phone7757865630PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204 W SPEAR STAddressLine1Txt
CityCARSON CITYCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBAINIAN LIUPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7757865630PhoneNum
Signature2017-08-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCONNIE CHRISTIANSENPreparerPersonNm
PTINP00398106PTIN
Phone7758287300PhoneNum
Preparation2017-08-14PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerBAINIAN LIUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204 W SPEAR STAddressLine1Txt
CityCARSON CITYCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$586,898GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateNVLegalDomicileStateCd
Activity Or MissionDECODING ACADEMY'S MISSION IS TRANSCENDING LEARNING TO ACHIEVE TRUE CONCEPTUAL UNDERSTANDING.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$586,851CYProgramServiceRevenueAmt
CY Investment Income$47CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$586,898CYTotalRevenueAmt
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
CY Other Expenses$452,120CYOtherExpensesAmt
CY Total Expenses$452,120CYTotalExpensesAmt
CY Revenues Less Expenses$134,778CYRevenuesLessExpensesAmt
Total Assets EOY$135,778TotalAssetsEOYAmt
Total Liabilities EOY$1,000TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY$134,778NetAssetsOrFundBalancesEOYAmt
MissionDECODING ACADEMY'S MISSION IS TRANSCENDING LEARNING TO ACHIEVE TRUE CONCEPTUAL UNDERSTANDING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$417,122ExpenseAmt
Grant$0GrantAmt
Revenue$586,851RevenueAmt
DescOUR PROGRAM INCLUDES DEVELOPING THE ACADEMIC VOCABULARY BUILDER FOR MATH, SCIENCE, AND TECHNOLOGY FOR K-12. FOR FY 2015/16, WE HAVE COMPLETED 100% OF THE MATH PORTION, 95% OF THE SCIENCE PORTION, AND 80% OF THE TECHNOLOGY PORTION. WE PLAN TO HAVE THE ENTIRE PROGRAM OPERATIONAL IN THE NEXT FISCAL YEAR,TRAIN 20-30 TEACHERS IN 10 SCHOOLS, AND IMPLEMENT A PILOT PROGRAM IN 10 SCHOOLS TO TEST AND IMPROVE THE PROGRAM. IN FY 2017/18, WE WILL IMPLEMENT THE PROGRAM THROUGHOUT NEVADA AND EXPECT TO INVOLVE APPROXIMATELY 15% - 20% OF THE 400,000 STUDENTS STATEWIDE.Desc
Total Program Service Expenses$417,122TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 Operating0SchoolOperatingInd
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 OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer EntYes (1)BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7757865630PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204 W SPEAR STAddressLine1Txt
CityCARSON CITYCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89703ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BAINIAN LIU
PRESIDENT/ EXECUTIVE DIRECTOR12.0028.00Yes (X)Yes (X)$0$64,165$0
XIAOMEI CHAO
TREASURER12.0028.00Yes (X)$0$64,165$0
LISA LIU
SECRETARY2.0038.00Yes (X)$0$36,000$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$164,330TotReportableCompRltdOrgAmt
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

FieldValueIRS element (for citing)
DescNEVADA DEPARTMENT OF EDesc
Business611710BusinessCd
Total Revenue Column$586,851TotalRevenueColumnAmt
Related Or Exempt Func Income$586,851RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$586,851TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$47TotalRevenueColumnAmt
Exclusion$47ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$586,898TotalRevenueColumnAmt
Related Or Exempt Func Income$586,851RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$47ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$34,120TotalAmt
Management And General$34,120ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$28TotalAmt
Management And General$28ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROJECT DEVELOPMENT$417,122$417,122
LICENSES AND RENEWAL$850$850

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$452,120TotalAmt
Program Services$417,122ProgramServicesAmt
Management And General$34,998ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$135,778EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$135,778EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,000EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$134,778EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$134,778EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$135,778EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$134,778ReconcilationRevenueExpnssAmt
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)
Public Organization170Yes (X)PublicOrganization170Ind
Public Support Total170$0PublicSupportTotal170Amt
Total Support$0TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonBAINIAN LIUPersonNm
Relationship With OrgPRESIDENT / EXECUTIVE DIRECTOR OF ORGANIZATIONRelationshipWithOrgTxt
Loan PurposeSTART UP COSTSLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$1,000OriginalPrincipalAmt
Balance Due$1,000BalanceDueAmt
Default0DefaultInd
Board Or Committee Approval0BoardOrCommitteeApprovalInd
Written Agreement0WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$1,000TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
EDU2000 AMERICAINC
ENTITY MORE THAN 35% OWNED BY BAINIAN LIU AND XIAOMEI CHAO, OFFICERS$417,122EDU2000 AMERICA, INC. PROVIDES CONTRACTED SERVICES TO THE ORGANIZATION TO DEVELOP THE ACADEMIC VOCABULARY BUILDER SOFTWARE0
K12 GPS INC
ENTITY MORE THAN 35% OWNED BY LISA LIU, OFFICERK12 GPS, INC. PROVIDES BOOKKEEPING AND ADMINISTRATIVE SERVICES TO EDU2000 AMERICA, INC. THERE ARE NO DIRECT TRANSACTIONS BETWEEN DECODING ACADEMY AND K12 GPS, INC. HOWEVER, EDU2000 AMERICA, INC. IS THE SOLE SOURCE OF REVENUE FOR K12 GPS, INC.0
(no name)
0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BAINIAN LIU AND XIAOMEI CHAO ARE MARRIED TO EACH OTHER. LISA LIU IS THEIR ADULT DAUGHTER.
FORM 990, PART VI, SECTION B, LINE 11AN ELECTRONIC DRAFT COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD MEMBERS ANNUALLY DISCLOSE ANY BUSINESS AFFILIATIONS AND CONTRACTUAL ARRANGEMENTS WITH RELATED ENTITIES.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION DOES NOT CURRENTLY HAVE ANY EMPLOYEES AND DOES NOT COMPENSATE ITS OFFICERS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
EDU2000 AMERICA INC
6450 MONTREUX LNRENONV89511880361703EDUCATIONAL SOFTWARE DEVELOPMENTNVN/AC0
K12 GPS INC
6450 MONTREUX LNRENONV89511454071223BOOKKEEPING AND ADMINISTRATIVE SUPPORT SERVICESNVN/AC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1EDU2000 AMERICAINCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$417,122InvolvedAmt
Method Of Amount DeterminationCASH PAIDMethodOfAmountDeterminationTxt

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