LITERACY DESIGN COLLABORATIVE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LITERACY DESIGN COLLABORATIVE INC (EIN 46-3418612)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-28
IRS object ID
202513019349300806
Schema version
2024v5.2
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)
Return2025-10-28T10:13:40-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871353108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EISNER ADVISORY GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1733 THIRD AVENUEAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100172703ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN463418612EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LITERACY DESIGN COLLABORATIVE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLITEBusinessNameControlTxt
Phone2129184644PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 WALL STREET SUITE 1100AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHAD VIGNOLAPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2129184644PhoneNum
Signature2025-10-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIMOTHY SCHROEDERPreparerPersonNm
PTINP01631203PTIN
Phone2129498700PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHAD VIGNOLAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 WALL STREET SUITE 1100AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,127,494GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LDC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionSEEKS TO ENSURE THAT EVERY STUDENT IN AMERICA GRADUATES FROM (CONTINUED ON SCHEDULE O) HIGH SCHOOL WITH THE LITERACY SKILLS NECESSARY FOR SUCCESS IN COLLEGE AND CAREER. LDC IS A TEACHER-CREATED INSTRUCTIONAL DESIGN SYSTEM THAT TRANSFORMS EDUCATOR PRACTICE THROUGH THE USE OF ONLINE TOOLS AND RESOURCES THAT FACILITATE COLLABORATION, CONTENT DEVELOPMENT, AND PROFESSIONAL LEARNING TO EFFECTIVELY IMPLEMENT COLLEGE AND CAREER READINESS STANDARDS ("CCRS") IN K-12 CLASSROOMS. LDC WORKS WITH A VARIETY OF STAKEHOLDERS, INCLUDING STATES, DISTRICTS, TEACHER TRAINING ORGANIZATIONS, SCHOOLS, AND INDIVIDUAL TEACHERS, TO ENABLE ALL EDUCATORS TO MODEL, LEAD, AND SUCCEED IN IMPLEMENTING THE HIGH EXPECTATIONS EMBODIED BY THE CCRS AS THEY ACCELERATE THEIR OWN PROFESSIONAL GROWTH AND INCREASE STUDENT OUTCOMES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,015,831PYContributionsGrantsAmt
CY Contributions Grants$3,711,381CYContributionsGrantsAmt
PY Program Service Revenue$381,749PYProgramServiceRevenueAmt
CY Program Service Revenue$416,053CYProgramServiceRevenueAmt
PY Investment Income$104PYInvestmentIncomeAmt
CY Investment Income$60CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,397,684PYTotalRevenueAmt
CY Total Revenue$4,127,494CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,481,385PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,150,315CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,296,052PYOtherExpensesAmt
CY Other Expenses$1,842,955CYOtherExpensesAmt
PY Total Expenses$2,777,437PYTotalExpensesAmt
CY Total Expenses$3,993,270CYTotalExpensesAmt
PY Revenues Less Expenses-$379,753PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$134,224CYRevenuesLessExpensesAmt
Total Assets BOY$2,461,546TotalAssetsBOYAmt
Total Assets EOY$2,685,973TotalAssetsEOYAmt
Total Liabilities BOY$874,549TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,026,678TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,586,997NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,659,295NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE O.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,459,461ExpenseAmt
Revenue$416,053RevenueAmt
DescSEE SCHEDULE ODesc
Total Program Service Expenses$3,459,461TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
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 RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document252IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee14EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
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 Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHAD VIGNOLABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2129184644PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 WALL STREET SUITE 1100AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10005ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
CHAD VIGNOLA
PRESIDENT / EXECUTIVE DIRECTOR60.00Yes (X)Yes (X)$295,181$0$69,388
JOHN KATZMAN
BOARD CHAIR1.00Yes (X)$0$0$0
HARLAN WAKSAL
DIRECTOR1.00Yes (X)$0$0$0
MARLA UCELLI-KASHYAP
DIRECTOR1.00Yes (X)$0$0$0
TANYA BAKER
DIRECTOR1.00Yes (X)$0$0$0
CARL-ANTHONY WATSON
DIRECTOR1.00Yes (X)$0$0$0
RANDY MASTRO
DIRECTOR1.00Yes (X)$0$0$0
DANA MOLONEY
SECRETARY1.00Yes (X)$2,575$0$0
ROBERT KASHER
CHIEF PROGRAM OFFICER40.00$154,278$0$25,500Yes (X)
SABRINA ALICEA
DIR. OF CURRICULUM DEVELOP40.00$119,332$0$19,792Yes (X)
DWIGHT NOLT
DIR. OF DISTRICT LEADERSHIP40.00$130,944$0$28,509Yes (X)
KAMERON ANN LEWIS LEVIN
CHIEF LEARNING OFFICER40.00$163,627$0$17,253Yes (X)
NEPHI WRIGHT
PRINCIPAL SOFTWARE DEVELOP40.00$121,454$0$29,615Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$987,391TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$190,057TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMONGOODBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 PEACH TREE LANEAddressLine1Txt
CityROCHESTER HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48306ZIPCd
FieldValueIRS element (for citing)
ServicesE-LEARNING CONTENTServicesDesc
Compensation$141,570CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$3,598,924GovernmentGrantsAmt
All Other Contributions$112,457AllOtherContributionsAmt
Total Contributions$3,711,381TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTRAINING REVENUEDesc
Business611430BusinessCd
Total Revenue Column$416,053TotalRevenueColumnAmt
Related Or Exempt Func Income$416,053RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$416,053TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$60TotalRevenueColumnAmt
Exclusion$60ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,127,494TotalRevenueColumnAmt
Related Or Exempt Func Income$416,053RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$60ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$364,569TotalAmt
Program Services$302,592ProgramServicesAmt
Management And General$61,977ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,292,156TotalAmt
Program Services$1,072,490ProgramServicesAmt
Management And General$219,666ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$49,040TotalAmt
Program Services$40,703ProgramServicesAmt
Management And General$8,337ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$317,895TotalAmt
Program Services$263,853ProgramServicesAmt
Management And General$54,042ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$126,655TotalAmt
Program Services$105,124ProgramServicesAmt
Management And General$21,531ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$66,658TotalAmt
Management And General$66,658ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,364,571TotalAmt
Program Services$1,331,043ProgramServicesAmt
Management And General$33,528ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$57,737TotalAmt
Program Services$29,525ProgramServicesAmt
Management And General$28,212ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$10,340TotalAmt
Program Services$7,755ProgramServicesAmt
Management And General$2,585ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$66,415TotalAmt
Program Services$33,207ProgramServicesAmt
Management And General$33,208ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$22,014TotalAmt
Program Services$22,014ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$206,254TotalAmt
Program Services$206,254ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,492TotalAmt
Program Services$5,163ProgramServicesAmt
Management And General$329ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DUES$30,636$28,796$1,840
EQUIPMENT$9,330$8,771$559
TELEPHONE$2,316$1,158$1,158
PRINTING & REPRODUCTION$1,192$1,013$179

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,993,270TotalAmt
Program Services$3,459,461ProgramServicesAmt
Management And General$533,809ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$157,729BOYAmt
EOY$224,163EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$458,017BOYAmt
EOY$691,066EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$327,475BOYAmt
EOY$545,973EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$171,036BOYAmt
EOY$38,204EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$427,272BOYAmt
EOY$290,908EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,734,223LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,734,223LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$206,254BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$713,763BOYAmt
EOY$895,659EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,461,546BOYAmt
EOY$2,685,973EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$153,336BOYAmt
EOY$124,519EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$7,450BOYAmt
EOY$6,500EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$713,763BOYAmt
EOY$895,659EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$874,549BOYAmt
EOY$1,026,678EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,586,997BOYAmt
EOY$1,659,295EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,586,997BOYAmt
EOY$1,659,295EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,461,546BOYAmt
EOY$2,685,973EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$134,224ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$61,926OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$175,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$564,750CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$842,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,015,831CurrentTaxYearMinus1YearAmt
Current Tax Year$3,711,381CurrentTaxYearAmt
Total$7,309,714TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$175,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$564,750CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$842,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,015,831CurrentTaxYearMinus1YearAmt
Current Tax Year$3,711,381CurrentTaxYearAmt
Total$7,309,714TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$63,771SubstantialContributorsTotAmt
Public Support Total170$7,245,943PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$966CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$352CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$245CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$104CurrentTaxYearMinus1YearAmt
Current Tax Year$60CurrentTaxYearAmt
Total$1,727TotalAmt
FieldValueIRS element (for citing)
Total Support$7,311,441TotalSupportAmt
Public Support CY1700.99100PublicSupportCY170Pct
Public Support PY1700.93720PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,734,223OtherCostOrOtherBasisAmt
Depreciation$1,734,223DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED COMPENSATION PLANDesc
Book Value$895,659BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$895,659TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED COMPENSATION PLANDesc
Amt$895,659Amt
FieldValueIRS element (for citing)
Total Liability$895,659TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,127,494TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$4,127,494RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,127,494TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,055,196TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$61,926OtherExpensesIncludedAmt
Expenses Not Reported$61,926ExpensesNotReportedAmt
Expenses Subtotal$3,993,270ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,993,270TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. BECAUSE OF THE ORGANIZATION'S GENERAL TAX-EXEMPT STATUS, ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS.
PART XII, LINE 2D - OTHER ADJUSTMENTS:LOSS ON UNCOLLECTIBLE ACCOUNTS REPORTED AS "OTHER CHANGES IN NET ASSETS" ON FORM 990 PART XI, LINE 9. 61,926.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHAD VIGNOLA
PRESIDENT / EXECUTIVE DIRECTOR$295,181$0$0$0$0$0$53,329$0$16,059$0$364,569$0$0$0
KAMERON ANN LEWIS LEVIN
CHIEF LEARNING OFFICER$163,627$0$0$0$0$0$0$0$17,253$0$180,880$0$0$0
ROBERT KASHER
CHIEF PROGRAM OFFICER$154,278$0$0$0$0$0$6,609$0$18,891$0$179,778$0$0$0
DWIGHT NOLT
DIR. OF DISTRICT LEADERSHIP$130,944$0$0$0$0$0$7,230$0$21,279$0$159,453$0$0$0
NEPHI WRIGHT
PRINCIPAL SOFTWARE DEVELOP$121,454$0$0$0$0$0$6,872$0$22,743$0$151,069$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationTHE ORGANIZATION MAINTAINS A 457(B) PLAN FOR ONE EMPLOYEE AND CONTRIBUTED $41,702 IN 2024.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 1LDC SEEKS TO ENSURE THAT EVERY STUDENT IN AMERICA GRADUATES FROM HIGH SCHOOL WITH THE LITERACY SKILLS NECESSARY FOR SUCCESS IN COLLEGE AND CAREER. LDC IS A TEACHER-CREATED INSTRUCTIONAL DESIGN SYSTEM THAT TRANSFORMS EDUCATOR PRACTICE THROUGH THE USE OF ONLINE TOOLS AND RESOURCES THAT FACILITATE COLLABORATION, CONTENT DEVELOPMENT, AND PROFESSIONAL LEARNING TO EFFECTIVELY IMPLEMENT COLLEGE AND CAREER READINESS STANDARDS ("CCRS") IN K-12 CLASSROOMS. LDC WORKS WITH A VARIETY OF STAKEHOLDERS, INCLUDING STATES, DISTRICTS, TEACHER TRAINING ORGANIZATIONS, SCHOOLS, AND INDIVIDUAL TEACHERS, TO ENABLE ALL EDUCATORS TO MODEL, LEAD, AND SUCCEED IN IMPLEMENTING THE HIGH EXPECTATIONS EMBODIED BY THE CCRS AS THEY ACCELERATE THEIR OWN PROFESSIONAL GROWTH AND INCREASE STUDENT OUTCOMES. TO FULFILL THIS MISSION, LDC'S WORK IS NESTED IN A "VIRTUOUS CYCLE" OF CONTINUOUS IMPROVEMENT THAT INCLUDES PUBLIC, TRANSPARENT CLASSROOM PRACTICE; REFLECTION; AND A COMMITMENT TO CO-DESIGN AND ITERATE DEVELOPMENT WITH THOSE CLOSEST TO STUDENTS, THE TEACHERS, WHO ARE EMPOWERED TO CO-LEAD IN OUR WORK.
FORM 990, PART III, LINE 4APROVIDE ONLINE TECHNOLOGY AND RESOURCES TO SUPPORT TEACHERS AND TEACHER TRAINERS LEARNING HOW TO IMPLEMENT COMMON CORE OR OTHER COLLEGE READY STANDARDS. LDC PROVIDES A CURRICULUM DESIGN STUDIO AND PROFESSIONAL LEARNING ENVIRONMENT TO IMPROVE TEACHER SKILL IN DELIVERING COMMON CORE-ALIGNED INSTRUCTION IN CLASSROOMS ACROSS THE COUNTRY. TWO TECHNOLOGY SITES SUPPORT THIS WORK: LDC.ORG AND CORETOOLS.LDC.ORG. BOTH WERE LAUNCHED IN MID-JANUARY 2014. THE LDC.ORG WEBSITE OFFERS TEACHERS, COACHES, AND LEADERS AN INSTRUCTIONAL DESIGN SYSTEM FOR DEVELOPING STUDENTS' LITERACY SKILLS TO PREPARE THEM FOR THE DEMANDS OF COLLEGE AND CAREER. LDC.ORG DESCRIBES THE LDC FRAMEWORK THAT ENABLES TEACHERS TO OPERATIONALIZE THE INSTRUCTIONAL SHIFTS REQUIRED BY THE NEW COMMON CORE OR OTHER COLLEGE READY STANDARDS. THE SITE EXPLAINS AND CATALOGUES A HOST OF FREE RESOURCES FOR TEACHERS, COACHES, AND ADMINISTRATORS TO USE TO BUILD TEACHER SKILLS. LDC.ORG EMPOWERS TEACHERS TO BUILD STUDENTS' LITERACY SKILLS AND UNDERSTANDING OF SCIENCE, HISTORY, LITERATURE, AND OTHER IMPORTANT ACADEMIC CONTENT THROUGH MEANINGFUL READING AND WRITING ASSIGNMENTS THAT ARE ALIGNED TO COLLEGE AND CAREER READINESS STANDARDS ("CCRS"). FREE AND SOME FEE-BASED PROFESSIONAL DEVELOPMENT RESOURCES ARE AVAILABLE TO GUIDE AND INFORM A TEACHER, GROUP OF TEACHERS, COACH, OR ADMINISTRATOR SEEKING TO UNDERSTAND AND CREATE RIGOROUS COMMON CORE INSTRUCTION FOR ALL STUDENTS. LDC CORETOOLS IS A GUIDED ONLINE EXPERIENCE THAT SUPPORTS A TEACHER IN PLANNING, CREATING, AND THINKING THROUGH COMMON CORE OR OTHER COLLEGE READY STANDARDS-ALIGNED INSTRUCTION. WITH LDC CORETOOLS TEACHERS: - WORK IN A GOOGLE DOCS-LIKE PLANNING AND AUTHORING ENVIRONMENT THAT GUIDES CREATION OF COLLEGE AND CAREER READINESS STANDARDS, ALIGNED CURRICULA INCLUDING LDC MODULES AND MINI-TASKS. - SHARE WORK AND COLLABORATE IN REAL TIME WITH COLLEAGUES WITHIN A SCHOOL OR ACROSS THE COUNTRY. - REVIEW TEACHER VIDEOS, HELPING TO CREATE ENGAGING CCRS ALIGNED CURRICULA FOR YOUR STUDENTS. - ACCESS MODEL BANKS OF MODULES IDENTIFIED AS EXEMPLARY AND GOOD TO GO BY THE JURYING PROCESSES CREATED BY THE STANFORD CENTER FOR ASSESSMENT, LEARNING AND EQUITY. - JURY CURRICULAR MODULES USING THE LDC CORETOOLS ONLINE JURYING TOOL. - ACCESS TEACHER-CREATED LITERACY MINI-TASKS FOR STUDENTS VETTED BY EXPERTS AT UC-BERKELEY. - ACCESS FREE AND FEE-BASED ONLINE PROFESSIONAL LEARNING COURSES (TEACHER LEARNING TOOLKIT). - ACCESS COACH CERTIFICATION PROCESS AND RESOURCES IN ADDITION, CREATE QUALITY STANDARDS AND MECHANISMS TO ENSURE LDC WORK CONDUCTED BY PARTNERS IN THE FIELD ARE RIGOROUS. LDC REVAMPED ITS ONLINE PROFESSIONAL DEVELOPMENT OFFERINGS BY CREATING "LDC COURSES" THAT DEFINE THE LEARNING PROGRESSION FOR TEACHERS ENTERING LDC. LDC ALSO REVAMPED ITS WEBSITE'S PROFESSIONAL DEVELOPMENT RESOURCE PAGE TO INCLUDE MORE UP-TO-DATE MATERIALS IN A MORE RATIONAL TEACHER-FRIENDLY ORGANIZED STATE. LDC USES IMPROVEMENT SCIENCE PRINCIPLES WITH PARTNERS TO IDENTIFY KEY NEW LEARNING FOR RAPID PROTOTYPING AND TESTING. LDC WORKS WITH MORE THAN 70 PARTNER ORGANIZATIONS ACROSS THE COUNTRY.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PROVIDED IN DRAFT TO ALL MEMBERS OF THE EXECUTIVE BOARD SUBCOMMITTEE WHO REVIEW AND COMMENT PRIOR TO FILING FORM 990.
FORM 990, PART VI, SECTION B, LINE 12CSECTION B, LINE 12C: THE ORGANIZATION REQUIRES EACH OF ITS OFFICERS AND DIRECTORS TO SIGN A CONFLICT-OF-INTEREST POLICY ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15AAS REFLECTED IN THE NOVEMBER 14, 2014 BOARD MINUTES IN APPROVING THE CEO/EXECUTIVE DIRECTOR'S BASELINE COMPENSATION, THE LDC BOARD (CHAD VIGNOLA RECUSING HIMSELF FROM DISCUSSION) AND INDEPENDENT COMPENSATION RESEARCHER QUATT CONSIDERED THE FOLLOWING FACTORS "BASED ON INDEPENDENT RESEARCH AND IRS GUIDANCE" INCLUDING: - MISSION/ORGANIZATION FOCUS: EDUCATION - TYPE OF ORGANIZATION: 501(C)(3) ORGANIZATIONS - PROGRAM AREAS: TECHNICAL ASSISTANCE, RESEARCH - SIZE & SCOPE OF THE ORGANIZATION: TYPICALLY DEFINED BY ANNUAL REVENUE, ANNUAL EXPENSES, AND STAFF SIZE - GEOGRAPHIC FOOTPRINT: DOES THE ORGANIZATION OPERATE NATIONALLY? DOES IT RECRUIT NATIONALLY FOR THE POSITION? WHERE IS THE ORGANIZATION LOCATED(MAJOR METROPOLITAN AREA, ETC.)? ADDITIONAL SPECIFIC FACTORS QUATT RELAYED BASED ON SPECIFIC IRS GUIDANCE ALSO INCLUDED: - COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS, TAXABLE AND NONTAXABLE, FOR FUNCTIONALLY COMPARABLE POSITIONS PREFERABLY FOR ORGANIZATIONS IN THE SAME COMMUNITY OR REGION. - THE INDIVIDUAL'S PRIOR COMPENSATION HISTORY - THE INDIVIDUAL'S BACKGROUND, EDUCATION, TRAINING, EXPERIENCE, AND RESPONSIBILITIES THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED EVERY YEAR ALONG WITH CONSIDERATION OF BONUSES. ON MAY 7, 2024, THE BOARD REVISITED THE CEO/EXECUTIVE DIRECTOR'S BASELINE COMPENSATION AND APPROVED THE NEW SALARY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GFEES WERE PAID TO CONSULTANTS AND CONTRACTORS FOR MATERIAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 1,331,043. MANAGEMENT AND GENERAL EXPENSES 33,528. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,364,571.
FORM 990, PART XI, LINE 9:LOSS ON UNCOLLECTIBLE ACCOUNTS -61,926.

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