LEARNING UP: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LEARNING UP (EIN 86-2133140)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-03-14
IRS object ID
202610759349201351
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-03-14T11:05:46-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN862133140EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEARNING UPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone9787582594PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15 Hedgeway StreetAddressLine1Txt
CityAyerCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01432ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRobert WilliamsPersonNm
Person TitleTreasurerPersonTitleTxt
Phone9787582594PhoneNum
Signature2026-03-14SignatureDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressLearningUpnow.wordpress.comWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Gross Receipts$26,033GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$23,745ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$528InvestmentIncomeAmt
Sale Of Assets Gross$1,488SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$1,488GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$272GamingGrossIncomeAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$272SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$26,033TotalRevenueAmt
Grants And Similar Amounts Paid$18,293GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$0FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$0OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$0PrintingPublicationsPostageAmt
Other Expenses Total$687OtherExpensesTotalAmt
Total Expenses$18,980TotalExpensesAmt
Excess Or Deficit For Year$7,053ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$20,407NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$27,460NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$20,407BOYAmt
EOY$27,460EOYAmt

Land And Buildings LandAndBuildingsGrp

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

Other Assets Total Detail OtherAssetsTotalDetail

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

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,407BOYAmt
EOY$27,460EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

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

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$20,407BOYAmt
EOY$27,460EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeSupporting and creating programs focused on enhancing children's basic education in underserved areas. Currently supporting a rural primary school in the Volta region of Ghana.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomProvided all the salaries for the MacDellar School faculty and staff for the calendar year 2025. Funded reconstruction of school toilet facility. Paid for boarding student's food. Provided musical instruments to begin a school music program.DescriptionProgramSrvcAccomTxt
Grants And Allocations$17,894GrantsAndAllocationsAmt
Foreign GrantsYes (X)ForeignGrantsInd
Program Service Expenses$500ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$500TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Susan Tordella-Williams
Chair of the Board of Directors10$0$0$0
Robert S Williams
Treasurer10$0$0$0
Peter Cina
Member, Board of Directors1$0$0$0
Lynn Cina
Member, Board of Directors1$0$0$0
Reverend Lara Hoke
Member, Board of Directors1$0$0$0
Sos Zinsoupy
Member, Board of Directors1$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol Filed0Form1120PolFiledInd
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRobert S WilliamsPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15 Hedgeway StreetAddressLine1Txt
CityAyerCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01432ZIPCd
FieldValueIRS element (for citing)
Phone9787582594PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

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$19,123CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,621CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,159CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,068CurrentTaxYearMinus1YearAmt
Current Tax Year$23,745CurrentTaxYearAmt
Total$101,716TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,123CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,621CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,159CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$28,068CurrentTaxYearMinus1YearAmt
Current Tax Year$23,745CurrentTaxYearAmt
Total$101,716TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$101,716PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$56CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$577CurrentTaxYearMinus1YearAmt
Total$633TotalAmt
FieldValueIRS element (for citing)
Total Support$102,349TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99382PublicSupportCY170Pct
Public Support PY1701PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceForm 990-EZ, Part I, Line 16FormAndLineReferenceDesc
ExplanationDescription;Amount^Repair of instruments donated to school;500|Business registration fees;87|Donation to secure yard sale site;100^Total;687^ExplanationTxt

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