LEARNING WORKS: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING WORKS (EIN 01-0353682)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-19
- IRS object ID
- 201711399349300231
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-19T16:02:44-04:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 461374001 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SWANSON GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 869 MAIN ST STE 1000 | AddressLine1Txt |
| City | WESTBROOK | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 040922867 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010353682 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEARNINGWORKS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEAR | BusinessNameControlTxt |
| Phone | 2077750105 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 181 BRACKETT STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HEATHER DAVIS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2077750105 | PhoneNum |
| Signature | 2017-01-25 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SALLY-ALANE FOX CPA | PreparerPersonNm |
| PTIN | P00416626 | PTIN |
| Phone | 2073703490 | PhoneNum |
| Preparation | 2017-05-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | SHENNA BELLOWS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 181 BRACKETT STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,332,224 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEARNINGWORKS.ME | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | LEARNINGWORKS PROVIDES EDUCATIONAL PROGRAMS FOR AT-RISK YOUTH, THE IMMIGRANT COMMUNITY AND LOW INCOME FAMILIES IN CUMBERLAND, YORK AND ANDROSCOGGIN COUNTIES IN MAINE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 256 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,361,416 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,312,421 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $557,745 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $837,379 | CYProgramServiceRevenueAmt |
| PY Investment Income | $215,993 | PYInvestmentIncomeAmt |
| CY Investment Income | -$15,816 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,672 | PYOtherRevenueAmt |
| CY Other Revenue | $4,328 | CYOtherRevenueAmt |
| PY Total Revenue | $4,146,826 | PYTotalRevenueAmt |
| CY Total Revenue | $4,138,312 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,973,932 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,029,340 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $154,837 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,327,054 | PYOtherExpensesAmt |
| CY Other Expenses | $1,137,259 | CYOtherExpensesAmt |
| PY Total Expenses | $4,300,986 | PYTotalExpensesAmt |
| CY Total Expenses | $4,166,599 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$154,160 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$28,287 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,802,352 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,488,371 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $626,384 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $544,512 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,175,968 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $943,859 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE THE BEST LEARNING OPPORTUNITIES IN MAINE FOR AT-RISK YOUTH, THE IMMIGRANT COMMUNITY AND LOW INCOME FAMLIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,642,488 | ExpenseAmt |
| Revenue | $837,379 | RevenueAmt |
| Desc | OUR GOALS AT LEARNINGWORKS ARE TO REDUCE BARRIERS AND INCREASE ACCESS TO EDUCATION FOR CHILDREN, YOUTH AND COMMUNITIES WHO LACK RESOURCES AND FALL OUTSIDE TRADITIONAL EDUCATIONAL STRUCTURES. WE SERVE THE NEEDS OF UNDERSERVED AND DISENFRANCHISED YOUTH, FAMILIES, IMMIGRANTS AND REFUGEES BY PROVIDING MENTAL HEALTH, EDUCATIONAL, RESTORATIVE JUSTICE AND WORK- READINESS SERVICES THAT ARE OF THE HIGHEST QUALITY. THESE SERVICES ARE DELIVERED IN AN EFFICIENT AND EFFECTIVE MANNER AND HAVE CLEARLY MEASURABLE OUTCOMES THAT PLACE OUR CLIENTS AND STUDENTS ON THE PATHWAY TO SUCCESS. | Desc |
| Total Program Service Expenses | $3,642,488 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 256 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 2077750105 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 181 BRACKETT STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04102 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| CAROLE BARKER | ||||||
| TREASURER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ELAINE GODSOE | ||||||
| VICE CHAIR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| WILL KILLBRETH | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN CHRISTIE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLYN JOHNSON | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KAREN WEISS | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JOHN GRIFFIN | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ERIC TRACY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| THERESA COBURN | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ERIC BOUCHER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RON WARD | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LESLEY MACVANE | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TOM BRADLEY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ETHAN STRIMLING | ||||||
| CEO | 40.00 | $93,387 | $0 | $6,741 | Yes (X) | |
| BRENDA SMITH | ||||||
| COMMUNITY SV | 40.00 | $73,236 | $0 | $2,209 | Yes (X) | |
| DOUGLAS LIBBY | ||||||
| CFO | 40.00 | $63,833 | $0 | $8,780 | Yes (X) | |
| HEATHER DAVIS | ||||||
| EXECUTIVE DI | 0.00 | $0 | $0 | $0 | Yes (X) | |
| SHENNA BELLOWS | ||||||
| INTERIM EXEC | 40.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $230,456 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $17,730 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $41,674 | FundraisingAmt |
| Government Grants | $3,270,747 | GovernmentGrantsAmt |
| Noncash Contributions | $1,795 | NoncashContributionsAmt |
| Total Contributions | $3,312,421 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MAINE CARE | 624100 | $810,316 | $810,316 |
| JOB TRAINING | 611600 | $18,748 | $18,748 |
| SUPPORT SERVICES/MISC FEES | 611710 | $8,315 | $8,315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $837,379 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,693 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$9,449 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,756 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $170,595 | SecuritiesAmt |
| Other | $9,279 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $179,694 | SecuritiesAmt |
| Other | $8,303 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$9,099 | SecuritiesAmt |
| Other | $976 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,123 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$8,303 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $180 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $5,915 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $41,674 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $5,915 | FundraisingDirectExpensesAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMIC | Desc |
| Total Revenue Column | $4,328 | TotalRevenueColumnAmt |
| Exclusion | $4,328 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,328 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,138,312 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $819,627 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $6,264 | ExclusionAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,281 | TotalAmt |
| Management And General | $236,281 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,295,764 | TotalAmt |
| Program Services | $2,059,398 | ProgramServicesAmt |
| Management And General | $128,224 | ManagementAndGeneralAmt |
| Fundraising | $108,142 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,524 | TotalAmt |
| Program Services | $21,491 | ProgramServicesAmt |
| Management And General | $4,653 | ManagementAndGeneralAmt |
| Fundraising | $2,380 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,962 | TotalAmt |
| Program Services | $193,543 | ProgramServicesAmt |
| Management And General | $44,054 | ManagementAndGeneralAmt |
| Fundraising | $13,365 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,809 | TotalAmt |
| Program Services | $182,257 | ProgramServicesAmt |
| Management And General | $26,615 | ManagementAndGeneralAmt |
| Fundraising | $8,937 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,962 | TotalAmt |
| Management And General | $7,962 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,586 | TotalAmt |
| Management And General | $15,586 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,665 | TotalAmt |
| Program Services | $1,480 | ProgramServicesAmt |
| Management And General | $74,871 | ManagementAndGeneralAmt |
| Fundraising | $4,314 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Program Services | $103,594 | ProgramServicesAmt |
| Management And General | -$105,989 | ManagementAndGeneralAmt |
| Fundraising | $2,395 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,585 | TotalAmt |
| Management And General | $10,585 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,107 | TotalAmt |
| Program Services | $8,452 | ProgramServicesAmt |
| Management And General | $31,655 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,568 | TotalAmt |
| Program Services | $12,736 | ProgramServicesAmt |
| Management And General | $10,832 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER PROGRAM COSTS | $844,110 | $844,110 | ||
| OTHER EXPENSES | $45,479 | $30,175 | $15,304 | |
| REPAIRS & MAINTENANCE | $38,750 | $7 | $38,743 | |
| UTILITIED & TELEPHONES | $26,010 | $3,876 | $22,134 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,437 | TotalAmt |
| Program Services | $211,544 | ProgramServicesAmt |
| Management And General | -$207,107 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,166,599 | TotalAmt |
| Program Services | $3,642,488 | ProgramServicesAmt |
| Management And General | $369,274 | ManagementAndGeneralAmt |
| Fundraising | $154,837 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,728 | BOYAmt |
| EOY | $221,588 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,666 | BOYAmt |
| EOY | $97,040 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,971 | BOYAmt |
| EOY | $164,843 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,148 | BOYAmt |
| EOY | $183,711 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,313 | BOYAmt |
| EOY | $13,500 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,664 | BOYAmt |
| EOY | $144,514 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $821,007 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $352,622 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,745 | BOYAmt |
| EOY | $468,385 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,599 | BOYAmt |
| EOY | $189,596 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,727 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,791 | BOYAmt |
| EOY | $5,194 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,802,352 | BOYAmt |
| EOY | $1,488,371 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $392,022 | BOYAmt |
| EOY | $297,287 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,324 | BOYAmt |
| EOY | $11,360 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,020 | BOYAmt |
| EOY | $218,626 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,018 | BOYAmt |
| EOY | $17,239 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $626,384 | BOYAmt |
| EOY | $544,512 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,351 | BOYAmt |
| EOY | $860,222 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,617 | BOYAmt |
| EOY | $83,637 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,175,968 | BOYAmt |
| EOY | $943,859 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,802,352 | BOYAmt |
| EOY | $1,488,371 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$28,287 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$3,629 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$200,193 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
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 Minus4 Years | $1,546,425 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,968,865 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,157,869 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,361,416 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,834,707 | CurrentTaxYearAmt |
| Total | $13,869,282 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,546,425 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,968,865 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,157,869 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,361,416 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,834,707 | CurrentTaxYearAmt |
| Total | $13,869,282 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $13,869,282 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $142 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $256 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,084 | CurrentTaxYearAmt |
| Total | $10,328 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $241,482 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $417,020 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $546,866 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $212,234 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $272,689 | CurrentTaxYearAmt |
| Total | $1,690,291 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $15,569,901 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $833,845 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.89080 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89560 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 1,690,291 | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,000 | OtherCostOrOtherBasisAmt |
| Book Value | $30,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $706,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $315,504 | DepreciationAmt |
| Book Value | $391,005 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,621 | DepreciationAmt |
| Book Value | $44,368 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,497 | DepreciationAmt |
| Book Value | $3,012 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $468,385 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| YIA INDEMNIFICATION | $12,000 |
| YBA STUDENT LOAN FUND | $5,213 |
| LINE OF CREDIT | $26 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,239 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,140,952 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$3,629 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $6,269 | OtherRevenueAmt |
| Revenue Not Reported | $2,640 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,138,312 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,138,312 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,172,081 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $5,915 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $5,915 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,166,166 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $433 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $433 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,166,599 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE AGENCY BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN; MANAGMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EVENT REVENUE 5,915 GAIN ON SALE OF FIXED ASSETS 354 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | BOOK > TAX DEPRECIATION 0 FUNDRAISING EVENT EXPENSES 5,915 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | BOOK / TAX DEPRECIATION DIFFERENCE 433 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | EMSKIP | Event1Nm |
| Gross Receipts Event1 | $46,898 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $40,983 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $5,915 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $5,915 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $46,898 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $40,983 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $5,915 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,915 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $5,915 | DirectExpenseSummaryEventsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | THE ORIGINAL RETURN INADVERTENTLY INCORRECTLY REPORTED OFFICER COMPENSATION AND BENEFITS. THE AMENDED RETURN HAS THE COMPENSATION REPORTED ON THE 2015 W-2 AND THE NONTAXABLE BENEFITS PROVIDED. THIS ONLY AFFECTED THE SCHEDULE VII OF THE ORIGINAL RETURN. THE SCHEDULE OF FUNCTIONAL EXPENSES CORRECTLY REPORTS COMPENSATION AND BENEFITS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER ASSIT THE AUDIT FIRM WITH THE PREPARATION OF THE 990. THE CHIEF FINANCIAL OFFICER REVIEWS A DRAFT OF THE FORM 990 FOR COMPLETENESS, ACCURACY AND RECONCILIATION WITH THE AUDITED FINANCIAL STATEMENTS. HE THEN REVIEWS THE DRAFT WITH THE CHIEF EXECUTIVE OFFICER, PARTICULARLY TO ENSURE THAT THE NARRATIVES DESCRIBING THE AGENCY'S MISSION, PROGRAMS, POLICIES AND PROCEDURES ARE UP TO DATE AND ACCURATE. THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH OVERSEEING THE FINANCIAL ACTIVITIES OF THE AGENCY. THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER REVIEW THE 990 WITH THEM FOR APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | INDIVIDUALS SERVING AS DIRECTORS FOR LEARNINGWORKS ARE NOT COMPENSATED, IN ACCORDANCE WITH THE AGENCY BYLAWS. THE AGENCY BYLAWS REQUIRE THAT, PRIOR TO ASSUMING A POSITION ON THE BOARD OF DIRECTORS, EACH INDIVIDUAL MUST SUBMIT A WRITTEN LIST TO THE BOARD PRESIDENT OF ALL BUSINESSES AND OTHER ORGANIZATIONS OF WHICH HE/SHE IS AN OFFICER, DIRECTOR, MEMBER, OWNER, SHAREHOLDER, EMPLOYEE OR AGENT WITH WHICH LEARNINGWORKS HAS, OR MIGHT BE EXPECTED TO HAVE, A RELATIONSHIP OR A TRANSACTION IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. THE STATEMENT MUST BE UPDATED ANNUALLY BY EACH DIRECTOR AND RE-SUBMITTED TO THE PRESIDENT FOR REVIEW. THE PRESIDENT AND THE BOARD OF DIRECTORS ARE REQUIRED TO BE FAMILIAR WITH THE STATEMENTS OF ALL DIRECTORS IN ORDER TO GUIDE THE CONDUCT OF THE BOARD SHOULD A CONFLICT ARISE. THE AGENCY BYLAWS FURTHER REQUIRE DIRECTORS TO RECUSE THEMSELVES FROM THE BOARD MEETINGS DURING DISCUSSION OF MATTERS IN WHICH THAY HAVE A KNOWN OR POTENTIAL CONFLICT OF INTEREST. THE BY-LAWS DO NOT PRECLUDE TRANSACTIONS WITH DIRECTORS UNDER THE FOLLOWING CONDITIONS: 1. THE DIRECT OR INDIRECT INTEREST CAUSING A DIRECTOR'S CONFLICT HAS BEEN FULLY DISCLOSED TO THE BOARD; 2. THE BOARD MAKES A DETERMINATION, ON THE RECORD, THAT THE TRANSACTION IS FAIR AND EQUITABLE TO THE AGENCY; 3. THE DIRECTOR WITH THE INTEREST IN THE MATTER REFRAINS FROM VOTING ON THAT MATTER; AND 4. NO SUCH TRANSACTION, IF ENTERED INTO, SHOULD JEOPARDIZE THE AGENCY'S TAX-EMEMPT STATUS UNDER IRC SECTION 501(C)3. THE BYLAWS PROHIBIT THE HIRING OF A DIRECTOR OR HIS/HER FAMILY MEMBER TO AGENCY STAFF UNTIL SIX MONTHS AFTER THE DIRECTOR HAS STEPPED DOWN FROM SERVING ON THE BOARD, EXCEPT BY MAJORITY VOTE OF THE FULL BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD, MADE UP OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER AND THE CHAIRPERSONS OF THE FINANCE AND DEVELOPMENT COMMITTEES HAVE THE PRIMARY RESPONSIBILITY FOR PERFORMING AN ANNUAL EVALUTION OF THE CHIEF EXECUTIVE OFFICER AND FOR NEGOTIATING HIS/HER CONTRACT TERMS. THE FULL BOARD MUST APPROVE THE CHIEF EXECUTIVE OFFICER CONTRACT TERMS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | LEARNINGWORKS USES THE MAINE ASSOCIATION FOR NON-PROFITS COMPENSATION HANDBOOK AS AN AID TO ASSESS APPROPRIATE COMPENSATION LEVELS AND PROVIDE COMPARABILITY DATA REGARDING COMPENSATION. THE MAINE ASSOCIATION FOR NON- PROFITS PUBLISHES ITS COMPENSATION SURVEY BI-ANNUALLY. THE BOARD REVIEWS AND APPROVES THE TOTAL AGENCY SALARIES DURING THE ANNUAL BUDGET PROCESS. THE AGENCY EMPLOYEE BENEFITS PACKAGE AND ASSOCIATED COSTS ARE REVIEWED AT THAT TIME, AS WELL. THE CHIEF EXECUTIVE OFFICER AND THE MANAGEMENT TEAM ARE CHARGED WITH THE DEVELOPMENT OF THE SPECIFIC STAFF POSITIONS WITHIN THE AGENCY, CREATION OF THE JOB DESCRIPTIONS AND ASSIGNMENT OF APPROPRIATE SALARY RANGES FOR EACH. THESE ARE REVIEWED BY THE BOARD OF DIRECTORS AS NECESSARY AS WELL AS IN CONJUNCTION WITH THE ANNUAL BUDGET PREPARATION. |
| FORM 990, PAGE 6, PART VI, LINE 18 | LEARNINGWORKS MAKES AVAILABLE, UPON REQUEST, ITS FORM 990 AND ALL OTHER INFORMATION AND DOCUMENTS REQUIRED BY LAW TO BE AVAILABLE FOR PUBLIC INSPECTION. AT THIS TIME THERE ARE NO PLANS TO INCLUDE THIS INFORMATION ON THE AGENCY'S WEBSITE. INFORMATION MAY ALSO BE ACCESSED ON THE INTERNET AT THE GUIDESTAR.COM WEBSITE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | LEARNINGWORKS CURRENTLY DOES NOT HAVE A FORMAL POLICY REGARDING PUBLIC DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS. REQUESTS FOR SUCH INFORMATION WOULD BE ADDRESSED ON A CASE BY CASE BASIS. |
| FORM 990, PART XI, LINE 9 | DEPRECIATION ADJUSTMENT 433 GAIN/LOSS SALE OF FIXED ASSETS 354 CHANGE IN TRNA -200,980 TOTAL -200,193 |
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