LEARNING RESOURCES NETWORK INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING RESOURCES NETWORK INC (EIN 48-0908569)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-11-13
- IRS object ID
- 201113179349300011
- Schema version
- 2010v3.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-13T11:56:21-08:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATHARINE H LEARY CPA INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 62 W MAIN RD | AddressLine1 |
| City | LITTLE COMPTON | City |
| State | RI | State |
| ZIP Code | 028371352 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480908569 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEARNING RESOURCES NETWORK INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LEAR | NameControl |
| Phone | 4016244983 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1130 HOSTETLER DRIVE | AddressLine1 |
| City | MANHATTAN | City |
| State | KS | State |
| ZIP Code | 66502 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GREGORY MARSELLO | Name |
| Title | VICE PRESIDENT | Title |
| Phone | 4016244983 | Phone |
| Date Signed | 2011-11-13 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KATHARINE LEARY | Name |
| Phone | 4015920155 | Phone |
| Date Prepared | 2011-11-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GREGORY MARSELLO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3991 MAIN ROAD | AddressLine1 |
| City | TIVERTON | City |
| State | RI | State |
| ZIP Code | 02878 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2411609 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.lern.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | KS | StateLegalDomicile |
| Activity Or Mission Description | LERN is an international association of lifelong learning programming, offering information and resources to providers of lifelong learning programs. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 17 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 542634 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 540857 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1541518 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1862987 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9430 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7765 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2093582 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2411609 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 776223 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 932818 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1300246 | OtherExpensePriorYear |
| Other Expenses Current Year | 1601431 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2076469 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2534249 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 17113 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -122640 | RevenuesLessExpensesCY |
| Total Assets BOY | 1657432 | TotalAssetsBOY |
| Total Assets EOY | 1559531 | TotalAssetsEOY |
| Total Liabilities BOY | 152645 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 188001 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1504787 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1371530 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | LERN is an international | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 432968 | Expense |
| Revenue | 467848 | Revenue |
| Description | CONFERENCE:EACH YEAR LERN HOLDS AN ANNUAL CONFERENCE. THIS PAST YEAR THE CONFERENCE WAS IN CHICAGO AND OVER 800 PEOPLE ATTENDED. THE FOCUS OF THE CONFERENCE IS HOW-TO, PRACTICAL SESSIONS AND NETWORKING. LERN ALSO DOES MINI-CONFERENCES THROUGHOUT THE YEAR WITH APPROXIMATELY 1,000 ATTENDEES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 412828 | Expense |
| Revenue | 448237 | Revenue |
| Description | UGOTCLASS:LERN'S UGOTCLASS ONLINE LEARNING PLATFORM IS USED TO OPERATE LERN ONLINE CLASSES FOR MEMBERS, BUT ALSO IS USED TO BUILD CERTIFICATE PROGRAMS MEMBERS CAN PROMOTE TO THEIR CONSTITUENCIES. OVER 200 LERN MEMBERS UTILIZE THIS PROGRAM. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 318640 | Expense |
| Revenue | 425534 | Revenue |
| Description | CONSULTING & TRAINING: LERN MEMBERS REQUEST LERN STAFF TO PROVIDE EDUCATIONAL CONSULTING AND TRAINING BEYOND NORMAL MEMBERSHIP SERVICES. LERN STAFF VISIT LERN MEMBERS TO PROVIDE SPECIFIC SERVICES THE MEMBER HAD REQUESTED AND THE MEMBERS ARE INVOICED FOR THESE SERVICES. APPROXIMATELY 50 LERN MEMBERS UTILIZE LERN CONSULTING AND TRAINING. | Description |
Activity Other ActivityOther (5 entries)
| ExpenseExpense | RevenueRevenue | DescriptionDescription |
|---|---|---|
| 247601 | 237370 | Education |
| 108670 | 100511 | Online Courses |
| 109089 | 127712 | Publications |
| 38302 | 55775 | Seminars: |
| 293512 | 540857 | Membership: LERN's membership is comprised of approximately 1,250 organizations which totals approximately 1,250 organizations which totals approximately 1,250 organizations which totals approximately 1,250 organizations which totals |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 797174 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1062225 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1961610 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 2 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 17 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GREGORY MARSELLO | NamePerson |
| Telephone Number | 4016244983 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3991 MAIN ROAD | AddressLine1 |
| City | TIVERTON | City |
| State | RI | State |
| ZIP Code | 02878 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|---|
| WILLIAM DRAVES | ||||||||
| Executive Director | 40.00 | X | X | X | 117648 | 0 | 0 | |
| GREGORY MARSELLO | ||||||||
| VP Org. Development | 40.00 | 114504 | 0 | 0 | X | |||
| JULIA COATES DRAVES | ||||||||
| VP Info Services | 40.00 | 94128 | 0 | 0 | X | |||
| JOE MIERA | ||||||||
| Chairman of Board | 1.00 | X | 0 | 0 | 0 | |||
| DAVID REILLY | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| PERRY HARKER | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| GABRIELLE JANES | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| MARK MROZINSKI | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| LAURA GUENTNER | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| GREG MARSHALL | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| MARQUETTA FINLEY | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| SHERRILYN KUEHN | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 326280 | TotalReportableCompFromOrg |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| USGBC | |||||
| 2101 L STREET NW SUITE 500 | WASHINGTON | DC | 20037 | Contract Presenters | 233151 |
| CUADVANTAGE | |||||
| 3201 HALLMARK CT | SAGINAW | MI | 48603 | Printing/Publishing | 119925 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Membership Dues | 540857 | MembershipDues |
| Total Contributions | 540857 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn |
|---|---|---|
| Conference | 611710 | 467848 |
| Online Certificate | 611410 | 448237 |
| Education Consulting | 611710 | 425534 |
| Institutes & Certifications | 611410 | 237370 |
| Publications | 611710 | 127712 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 156286 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1862987 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7765 | TotalRevenueColumn |
| Exclusion | $7,765 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2411609 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1862987 | RelatedOrExemptFunctionIncome |
| Exclusion | $7,765 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 326280 | Total |
| Program Services | 244710 | ProgramServices |
| Management And General | 81570 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 436468 | Total |
| Program Services | 392821 | ProgramServices |
| Management And General | 43647 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37598 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 37598 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72378 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 72378 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60094 | Total |
| Program Services | 50479 | ProgramServices |
| Management And General | 9615 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59186 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 59186 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3400 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 3400 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3391 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 3391 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 554476 | Total |
| Program Services | 554476 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 176450 | Total |
| Program Services | 176450 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9654 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 9654 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15737 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 15737 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23780 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 23780 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 348605 | Total |
| Program Services | 343749 | ProgramServices |
| Management And General | 4856 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7802 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 7802 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36419 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 36419 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5515 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 5515 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Printing/Postage | 134219 | 126111 | 8108 | 0 |
| Bank & CC Processing Fees | 44522 | 0 | 44522 | 0 |
| Supplies | 78114 | 72814 | 5300 | 0 |
| Utilities/Telephone/Internet | 70718 | 0 | 70718 | 0 |
| Repairs/Maintenance | 18377 | 0 | 18377 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11066 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 11066 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2534249 | Total |
| Program Services | 1961610 | ProgramServices |
| Management And General | 572639 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 334626 | BOY |
| EOY | 203359 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 560373 | BOY |
| EOY | 540906 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 269204 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 280986 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17651 | BOY |
| EOY | 23548 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4267 | BOY |
| EOY | 31081 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 325740 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 250996 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 293087 | BOY |
| EOY | 74744 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178224 | BOY |
| EOY | 198558 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 206349 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1657432 | BOY |
| EOY | 1559531 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 118100 | BOY |
| EOY | 144746 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34545 | BOY |
| EOY | 43255 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152645 | BOY |
| EOY | 188001 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1504787 | BOY |
| EOY | 1371530 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1504787 | BOY |
| EOY | 1371530 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1657432 | BOY |
| EOY | 1559531 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -122640 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -10617 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
| Public Support Total170 | 0 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Pertcentage170 | 0 | PublicSupportPertcentage170 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 468848 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 598071 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 570095 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 542634 | CurrentTaxYearMinus1Year |
| Current Tax Year | 540857 | CurrentTaxYear |
| Total | 2720505 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2113742 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2085888 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1763801 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1541518 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1322130 | CurrentTaxYear |
| Total | 8827079 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2582590 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2683959 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2333896 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2084152 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1862987 | CurrentTaxYear |
| Total | 11547584 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 11547584 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18000 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 26550 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 18819 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 9430 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7765 | CurrentTaxYear |
| Total | 80564 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18000 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 26550 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 18819 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 9430 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7765 | CurrentTaxYear |
| Total | 80564 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 3588 | CurrentTaxYearMinus2Years |
| Total | 3588 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11631736 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99280 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99070 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00690 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00870 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 325740 | OtherCostOrOtherBasis |
| Depreciation | 250996 | Depreciation |
| Book Value | 74744 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 74744 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Mutual Funds | Description |
| Book Value | 198558 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 198558 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Goodwill | Description |
| Book Value | 206349 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 206349 | TotalBookValueOtherAssets |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| North America | 0 | 1 | Program Services | Education | 26951 |
| North America | 0 | 0 | Membership Revenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 1 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 1 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 26951 | SubtotalAmountSpent |
| Total Amount Spent | 26951 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt I Line 3 Col (F) | LERN pays one Canadian corporation in excess of $10,000 as a contract presenter. |
| Pt I Line 2 | LERN does not provide grants or assistance outside the United States. |
| Pt I Line 3 Col (F) | LERN has four Canadian education institutions that are members and remit membership dues and program fees in excess of $10,000 each. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (17 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt VI, Line 1a | There are 10 members of the Board of Directors. |
| Pt VI-A, Line 2 | William Draves and Julia Coates Draves are husband |
| and wife. | |
| Pt VI-A, Line 6 | LERN has approximately 1,250 Organization Members, |
| comprised of approximately 5,000 individuals. | |
| Pt VI-A, Line 7a | The Board of Directors elects members of the |
| governing body. | |
| Pt VI-B, Line 11a | Form 990 is reviewed by vice-president prior to |
| review, approval, and submission. | |
| Pt VI-C, Line 18 | Form 990 is available to the public upon request. |
| Pt VI-C, Line 19 | LERN does not have a written conflict of interest |
| policy or audited financial statements available | |
| to the public. | |
| Pt XI | Includes current year unrealized investment gains, |
| and an adjustment for prior year unrecorded | |
| investment losses. | |
| Form 990, Part III, Line 4d | EDUCATION 247601. 0. 237370. ONLINE COURSES 108670. 0. 100511. PUBLICATIONS 109089. 0. 127712. SEMINARS: 38302. 0. 55775. MEMBERSHIP: LERN'S MEMBERSHIP IS COMPRISED OF 293512. 0. 540857. |
Comments