EARN TO LEARN: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
EARN TO LEARN (EIN 26-1151754)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-14
IRS object ID
202611349349312161
Schema version
2024v5.5
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)
Return2026-05-14T17:12:09-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN480573184PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REGIER CARR & MONROE LLP CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14801 E BROADWAY BLVD SUITE 501AddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85711ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261151754EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVE THE SOLUTION DBA EARN TO LEARNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVEBusinessNameControlTxt
Phone5202607379PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16336 N ORACLE ROAD STE 326 106AddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85704ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHERINE L HOFFMANPersonNm
Person TitleCEOPersonTitleTxt
Phone5202607379PhoneNum
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN M VOS CPACFEPreparerPersonNm
PTINP01709931PTIN
Phone5206248229PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1EARN TO LEARNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerARTURO PEREZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16336 N ORACLE ROAD STE 326 106AddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85704ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,775,650GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressEARNTOLEARN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateAZLegalDomicileStateCd
Activity Or MissionOUR MISSION IS EMPOWERING STUDENTS TO ACHIEVE THEIR GOALS AND BE WORKFORCE READY WITH LITTLE TO NO STUDENT DEBT. WE ACCOMPLISH THIS MISSION THROUGH AN INNOVATIVE, FOUR-PILLAR APPROACH TO FINANCIAL PREPARATION INCLUDING:- MATCHED SAVINGS SCHOLARSHIPS: STUDENT SAVINGS ARE MATCHED 8:1 THROUGH A PUBLIC-PRIVATE FUNDING MODEL PROVIDING UP TO $4,500 IN FUNDING PER ACADEMIC YEAR.- SUCCESS COACHING & ADVISING: ASSIST IN COMPLETING APPLICATIONS FOR ADMISSIONS AND FINANCIAL AID, TROUBLESHOOTING OBSTACLES, AND NAVIGATING UNIVERSITY SERVICES.- FINANCIAL EDUCATION: PERSONAL FINANCE TRAINING INTRODUCES STUDENTS TO BEST PRACTICES IN PERSONAL FINANCE, FINANCIAL LITERACY, AND COMMITTING TO A LIFETIME OF SAVING HELPING REDUCE STUDENT LOAN DEBT AND PREPARE FOR A HEALTHY FINANCIAL LIFE. - WORKFORCE READINESS: STUDENTS DEVELOP THE SKILLS EMPLOYERS SEEK WHEN HIRING, INCLUDING CRITICAL THINKING, PLANNING, LEADERSHIP, AND TEAMWORK. WE ALSO PROVIDE TRAINING SUCH AS RESUME WRITING AND INTERVIEWING.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee82TotalEmployeeCnt
Total Volunteers62TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,475,285PYContributionsGrantsAmt
CY Contributions Grants$2,713,277CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$28,792PYInvestmentIncomeAmt
CY Investment Income$60,810CYInvestmentIncomeAmt
PY Other Revenue$2,142PYOtherRevenueAmt
CY Other Revenue$1,563CYOtherRevenueAmt
PY Total Revenue$3,506,219PYTotalRevenueAmt
CY Total Revenue$2,775,650CYTotalRevenueAmt
PY Grants And Similar Paid$1,248,172PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,778,192CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,406,108PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,807,286CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$388,082CYTotalFundraisingExpenseAmt
PY Other Expenses$610,066PYOtherExpensesAmt
CY Other Expenses$670,522CYOtherExpensesAmt
PY Total Expenses$4,264,346PYTotalExpensesAmt
CY Total Expenses$5,256,000CYTotalExpensesAmt
PY Revenues Less Expenses-$758,127PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,480,350CYRevenuesLessExpensesAmt
Total Assets BOY$4,244,955TotalAssetsBOYAmt
Total Assets EOY$1,343,214TotalAssetsEOYAmt
Total Liabilities BOY$1,313,519TotalLiabilitiesBOYAmt
Total Liabilities EOY$892,128TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,931,436NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$451,086NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionEARN TO LEARN'S MISSION IS "EMPOWERING STUDENTS TO ACHIEVE THEIR GOALS AND BE WORKFORCE READY WITH LITTLE TO NO STUDENT DEBT".MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,554,322ExpenseAmt
Grant$1,778,192GrantAmt
DescFIRST ACCOMPLISHMENT OVERVIEW: EARN TO LEARN WAS ESTABLISHED IN 2013 TO FOSTER UPWARD ECONOMIC MOBILITY FOR DIVERSE POPULATIONS. THE MODEL, ANCHORED BY A MATCHED SAVINGS SCHOLARSHIP PROGRAM, MAKES POST-SECONDARY PATHWAYS MORE FINANCIALLY AFFORDABLE FOR STUDENTS WHO MAY NOT OTHERWISE FEEL THEY CAN AFFORD THE COST OF EDUCATION. EARN TO LEARN EMPOWERS STUDENTS AND FAMILIES TO BE FINANCIALLY AND ACADEMICALLY SUCCESSFUL, THEREBY DISRUPTING THE CYCLE OF POVERTY FOR HARDWORKING FAMILIES.OVER THE PAST DECADE, EARN TO LEARN HAS PROVIDED A MATCHED-SAVINGS SCHOLARSHIP THAT INCREASES POSTSECONDARY ENROLLMENT AND ATTAINMENT WHILE ENSURING STUDENTS GRADUATE WORKFORCE-READY WITH LITTLE TO NO DEBT. EARN TO LEARN PROVIDES THESE SCHOLARSHIP OPPORTUNITIES TO PELL-ELIGIBLE STUDENTS OF ALL AGES ENROLLED IN MULTIPLE POST-SECONDARY PATHWAYS WITH PARTNERED HIGHER EDUCATION INSTITUTIONS. THE PROGRAM COMPLEMENTS FORMS OF TRADITIONAL FINANCIAL AID THAT HAVE PROVED INSUFFICIENT TO COVER THE TOTAL COST OF ATTENDANCE. STUDENTS DEPOSIT $500 INTO A SAVINGS ACCOUNT ANNUALLY AND RECEIVE AN 8:1 MATCH FOR $4,500 PER YEAR FOR TUITION, ROOM AND BOARD, CHILDCARE, AND OTHER APPROVED EDUCATIONAL-RELATED EXPENSES. THE SUCCESS COACHING MODEL, WHICH INCLUDES FINANCIAL WELLNESS TRAINING, COLLEGE READINESS, AND WORKFORCE READINESS TRAINING IS INTENDED TO ENHANCE THE MATCHED SAVINGS SCHOLARSHIP OPPORTUNITY.BACKGROUND:ARIZONA IS THE FIRST STATE IN THE COUNTRY TO IMPLEMENT A PROGRAM LIKE EARN TO LEARN TO SUPPORT STUDENTS WITH MATCHED COLLEGE SAVINGS.DURING THE LAST SCHOOL YEAR EARN TO LEARN EXPANDED TO 4 ADDITIONAL STATES INCLUDING: MICHIGAN, NEVADA, UTAH, GEORGIA, COLORADO, VIRGINIA, AND OKLAHOMA. BETWEEN THE 7 STATES EARN TO LEARN SUPPORTS STUDENTS AT 19 DIFFERENT INSTITUTIONS.EARN TO LEARN IS BASED ON A PUBLIC PRIVATE FUNDING MODEL WITH A 50/50 SPLIT WHICH LAUNCHED IN THE 2019/2020 ACADEMIC YEAR. EARN TO LEARN MAY BE CONSIDERED A SUPPLEMENT TO THE FEDERAL PELL GRANT PROGRAM - HELPING STUDENTS TO FURTHER OFFSET EDUCATIONAL RELATED EXPENSES, EFFECTIVELY PICKING UP WHERE PELL IS FALLING SHORT. THE PURCHASING POWER OF FEDERAL PELL GRANTS HAS FALLEN PRECIPITOUSLY OVER THE YEARS.PROGRAM SUCCESS:EARN TO LEARN HAS A PROVEN TRACK RECORD OF SUCCESS, OPERATING FOR OVER A DECADE IN ARIZONA TO PROVIDE STUDENTS WITH MATCHED-SAVINGS SCHOLARSHIPS AND COMPREHENSIVE SUPPORT SERVICES. OUR PROGRAM CONSISTENTLY OUTPERFORMS NATIONAL AVERAGES FOR PELL-ELIGIBLE STUDENTS. FOR INSTANCE, EARN TO LEARN BOASTS A SIX-YEAR GRADUATION RATE OF 80%, COMPARED TO THE NATIONAL AVERAGE OF 62%. ADDITIONALLY, THE FIRST-YEAR RETENTION RATE STANDS AT 90%, WELL ABOVE THE NATIONAL AVERAGE OF 77%. THIS SUCCESS HAS NOT GONE UNNOTICED; IT HAS LED TO THE INTRODUCTION OF THE EARN TO LEARN ACT IN CONGRESS, WHICH, IF PASSED, COULD PROVIDE A LONG-TERM FUNDING SOLUTION FOR THE PROGRAM.SUCCESS METRICS:EARN TO LEARN USES AN ELECTRONIC MANAGEMENT SYSTEM TO TRACK, MONITOR, AND REPORT STUDENT OUTCOMES. THIS CENTRALIZED DATA MANAGEMENT SYSTEM ENABLES US TO MEASURE AND EVALUATE FUNDING SOURCES, MONITOR PARTICIPANT ACTIVITY AND SAVINGS, TRACK SERVICES AND REFERRALS PROVIDED TO PARTICIPANTS, AND IDENTIFY CHARACTERISTICS OF PARTICIPANTS WHO SUCCESSFULLY COMPLETE THE PROGRAM. EARN TO LEARN TRACKS AND MONITORS PARTICIPANT DEMOGRAPHIC DATA, NUMBER OF HOURS OF PERSONAL FINANCE TRAINING, RECRUITMENT AND RETENTION RATES, ACADEMIC PERFORMANCE, ENCOUNTERS WITH PROGRAM STAFF, SERVICES/REFERRALS RECEIVED, AND COMPLIANCE WITH PROGRAM REQUIREMENTS. EARN TO LEARN UTILIZES NATIONAL STUDENT CLEARINGHOUSE DATA TO VERIFY STUDENT ENROLLMENT, RETENTION AND COMPLETION DATA. EARN TO LEARN MEASURES OUR IMPACT THROUGH SEVERAL KEY METRICS, INCLUDING BUT NOT LIMITED TO: TOTAL STUDENT SAVINGS (MATCH 8:1): SINCE INCEPTION, PARTICIPANTS HAVE INVESTED NEARLY $3.8M IN THEIR EDUCATION EARNING OVER $40M IN ADDITIONAL GRANT AID. THIS IS MONEY THAT THE STUDENTS DID NOT BORROW AND DO NOT HAVE TO PAY BACK. HOURS OF PERSONAL FINANCE TRAINING: 58,000 HOURS FOR APPROXIMATELY 7,556 STUDENTS FIRST-YEAR RETENTION RATES: RETENTION RATE FOR EARN TO LEARN STUDENTS IS NEARLY 87%, A KEY INDICATOR OF A STUDENT'S LIKELIHOOD TO GRADUATE. 6-YR GRADUATION RATES: THE SIX-YEAR GRADUATION RATE FOR EARN TO LEARN STUDENTS IS NEARLY 80% COMPARED TO THE NATIONAL PELL COMPLETION RATES OF LESS THAN 40% (DEPARTMENT OF EDUCATION). STUDENT DEMOGRAPHICS: 63% OF EARN TO LEARN STUDENTS ARE FIRST GENERATION COLLEGE STUDENTS; 72% PURSUE STEM MAJORS; 84% ARE MINORITY STUDENTS. NATIONAL INTEREST:EARN TO LEARN HAS SUCCESSFULLY EXPANDED ITS PROGRAM INTO VIRGINIA, MICHIGAN, OKLAHOMA, NEVADA, GEORGIA, UTAH AND COLORADO. THE ORGANIZATION HAS ESTABLISHED OFFICIAL PARTNERSHIPS, FORMALIZED THROUGH SIGNED MOUS, WITH FOUR EDUCATIONAL INSTITUTIONS IN THESE STATES: WESTERN COLORADO UNIVERSITY, WESTERN GOVERNORS UNIVERSITY, FRONT RANGE COMMUNITY COLLEGE FOUNDATION, AND NEVADA STATE UNIVERSITY.LONG-TERM, EARN TO LEARN SUPPORTS THE EARN TO LEARN ACT TO CREATE A FEDERALLY FUNDED PROGRAM HOUSED IN THE U.S. DEPARTMENT OF EDUCATION TO SUPPORT UP TO 250,000 SCHOLARSHIP OPPORTUNITIES NATIONWIDE. A BIPARTISAN COALITION OF SENATE SPONSORS AND CO-SPONSORS INTRODUCED THE EARN TO LEARN ACT, WHICH WILL HELP TACKLE THREE OF THE MOST SIGNIFICANT PROBLEMS CONFRONTING THE COUNTRY: THE STUDENT LOAN DEBT CRISIS, COLLEGE AFFORDABILITY, AND THE LABOR SHORTAGE. THE U.S. HOUSE WILL INTRODUCE MIRROR LEGISLATION, WITH BIPARTISAN SPONSORS INCLUDING REPS. DAVID SCHWEIKERT (R-ARIZ.), SUSIE LEE (D-NEV.), GREG STANTON (D-ARIZ.) AND JUAN CISCOMANI (R-ARIZ.).KEY DEFINITION:EARN TO LEARN'S FIRST-YEAR RETENTION RATE - A KEY FIRST YEAR RETENTION RATE: IS THE PERCENTAGE OF AWARDED SAVERS WHO STARTED AT THE EDUCATIONAL INSTITUTION IN ONE ACADEMIC YEAR AND LIVE THE SOLUTION 26-1151754 RETURNED TO ENROLL IN COURSES AT THE SAME EDUCATIONAL INSTITUTION IN THE NEXT CONSECUTIVE ACADEMIC YEAR.Desc
Total Program Service Expenses$4,554,322TotalProgramServiceExpensesAmt
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 Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 IndividualsYes (1)GrantsToIndividualsInd
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee82EmployeeCnt
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
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 BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KATHERINE L HOFFMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5202607369PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16336 NORTH ORACLE RD SUITE 326 106AddressLine1Txt
CityTUCSONCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85704ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ELIZABETH PARSONS
DIRECTOR2.00Yes (X)$0$0$0
KARLA MORALES
DIRECTOR2.00Yes (X)$0$0$0
STEPHANIE COUSER
DIRECTOR2.00Yes (X)$0$0$0
SHAREE HURTS
DIRECTOR2.00Yes (X)$0$0$0
ARTURO PEREZ
CHAIR2.00Yes (X)$0$0$0Yes (X)
KELLIE TERHUNE NEELY
VICE CHAIR2.00Yes (X)$0$0$0Yes (X)
TERRY NAY
TREASURER2.00Yes (X)$0$0$0Yes (X)
BALU NATARAJAN
SECRETARY2.00Yes (X)$0$0$0Yes (X)
KATHERINE L HOFFMAN
CHIEF EXECUTIVE OFFICER50.00$222,417$0$14,998Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$222,417TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,998TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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 Line1BELAY SOLUTIONSBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1885 WOODSTOCK ROAD STE 430-365AddressLine1Txt
CityROSEWELLCityNm
State AbbreviationGAStateAbbreviationCd
ZIP300752274ZIPCd
FieldValueIRS element (for citing)
ServicesCONTRACTED EMPLOYMENT SERVICEServicesDesc
Compensation$127,088CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$15,000FundraisingAmt
Government Grants$894,530GovernmentGrantsAmt
All Other Contributions$1,803,747AllOtherContributionsAmt
Total Contributions$2,713,277TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$60,810TotalRevenueColumnAmt
Exclusion$60,810ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$15,000ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business901101BusinessCd
Total Revenue Column$1,563TotalRevenueColumnAmt
Related Or Exempt Func Income$1,563RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,563OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,775,650TotalRevenueColumnAmt
Related Or Exempt Func Income$1,563RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$60,810ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,778,192TotalAmt
Program Services$1,778,192ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$250,546TotalAmt
Program Services$200,863ProgramServicesAmt
Management And General$18,215ManagementAndGeneralAmt
Fundraising$31,468FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,264,720TotalAmt
Program Services$1,815,627ProgramServicesAmt
Management And General$164,644ManagementAndGeneralAmt
Fundraising$284,449FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$126,184TotalAmt
Program Services$105,226ProgramServicesAmt
Management And General$7,250ManagementAndGeneralAmt
Fundraising$13,708FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$165,836TotalAmt
Program Services$138,292ProgramServicesAmt
Management And General$9,528ManagementAndGeneralAmt
Fundraising$18,016FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,500TotalAmt
Program Services$1,843ProgramServicesAmt
Management And General$2,598ManagementAndGeneralAmt
Fundraising$59FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$63,525TotalAmt
Program Services$26,022ProgramServicesAmt
Management And General$36,673ManagementAndGeneralAmt
Fundraising$830FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$314,475TotalAmt
Program Services$287,444ProgramServicesAmt
Management And General$9,424ManagementAndGeneralAmt
Fundraising$17,607FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,099TotalAmt
Program Services$5,274ProgramServicesAmt
Management And General$549ManagementAndGeneralAmt
Fundraising$276FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$76,686TotalAmt
Program Services$49,568ProgramServicesAmt
Management And General$16,682ManagementAndGeneralAmt
Fundraising$10,436FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$73,681TotalAmt
Program Services$45,803ProgramServicesAmt
Management And General$24,598ManagementAndGeneralAmt
Fundraising$3,280FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$61,750TotalAmt
Program Services$56,596ProgramServicesAmt
Management And General$5,154ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,417TotalAmt
Program Services$18,379ProgramServicesAmt
Management And General$2,038ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
EMPLOYEE RELATED$30,412$7,154$15,305$7,953
PROGRAM SUPPLIES$18,039$18,039
BAD DEBT$938$938

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,256,000TotalAmt
Program Services$4,554,322ProgramServicesAmt
Management And General$313,596ManagementAndGeneralAmt
Fundraising$388,082FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,181,862BOYAmt
EOY$929,061EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$262,894BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,800,199BOYAmt
EOY$414,153EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,244,955BOYAmt
EOY$1,343,214EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,313,519BOYAmt
EOY$892,128EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,313,519BOYAmt
EOY$892,128EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$88,089BOYAmt
EOY-$1,073,384EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,843,347BOYAmt
EOY$1,524,470EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,931,436BOYAmt
EOY$451,086EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,244,955BOYAmt
EOY$1,343,214EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,480,350ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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$2,450,806CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,206,265CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,157,826CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,475,285CurrentTaxYearMinus1YearAmt
Current Tax Year$2,713,277CurrentTaxYearAmt
Total$18,003,459TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,450,806CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,206,265CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,157,826CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,475,285CurrentTaxYearMinus1YearAmt
Current Tax Year$2,713,277CurrentTaxYearAmt
Total$18,003,459TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$4,659,300SubstantialContributorsTotAmt
Public Support Total170$13,344,159PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$72CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,615CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,301CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,934CurrentTaxYearMinus1YearAmt
Current Tax Year$62,373CurrentTaxYearAmt
Total$130,295TotalAmt
FieldValueIRS element (for citing)
Total Support$18,133,754TotalSupportAmt
Public Support CY1700.73590PublicSupportCY170Pct
Public Support PY1700.74040PublicSupportPY170Pct
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

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,775,650TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,775,650RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,775,650TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,256,000TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,256,000ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,256,000TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationEARN TO LEARN IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). HOWEVER, NET INCOME FROM ADVERTISING ACTIVITIES NOT DIRECTLY RELATED TO EARN TO LEARN'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO INCOME TAX EXPENSE FOR SUCH UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. EARN TO LEARN IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE IRC. EARN TO LEARN'S POLICY IS TO DISCLOSE OR RECOGNIZE INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX POSITIONS. AS OF JUNE 30, 2025, THERE WERE NO UNCERTAIN TAX POSITIONS THAT ARE POTENTIALLY MATERIAL. IN ADDITION, MANAGEMENT IS NOT AWARE OF ANY MATTERS WHICH WOULD CAUSE EARN TO LEARN TO LOSE ITS TAX-EXEMPT STATUS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeMATCHING GRANT SCHOLARSHIPSGrantTypeTxt
Recipient789RecipientCnt
Cash Grant$1,778,192CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line Reference990 SCH I, LINE 2FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION MAINTAINS LISTS OF ELIGIBLE STUDENTS WHICH ARE SHARED WITH ITS EDUCATIONAL PARTNERS. EARN TO LEARN CONFIRMS EILIBIBILITY BASED ON STUDENT SAVINGS ACCOUNT BALANCES AND COMPLETION OF PROGRAM REQUIREMENTS WHILE THE EDUCATIONAL PARTNER CONFIRMS ELIGIBILITY BASED ON ADMISSION AND FINANCIAL AID REQUIREMENTS. A RECONCILIATION IS PERFORMED AFTER GRANTS ARE MADE TO CONFIRM ALL RECEPIENTS WERE ELIGIBILE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Written Policy Ref T And E Expnss0WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
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

FieldValueIRS element (for citing)
PersonKATHERINE L HOFFMANPersonNm
TitleCHIEF EXECUTIVE OFFICERTitleTxt
Base Compensation Filing Org$194,577BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$27,840BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$14,998NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$237,415TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE GOVERNING BODY RECEIVES A COMPLETED 990 FOR REVIEW BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY, EVERY BOARD MEMBER IS ASKED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT AS WELL AS COMPLETE A FORM WHICH DISCLOSES CERTAIN PERSONAL AND BUSINESS RELATIONSHIPS. PERIODICALLY, BOARD MEMBERS ARE ALSO VERBALLY REMINDED TO DISCLOSE ANY POTENTIAL CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15ACOMPENSATION FOR TOP OFFICIALS, INCLUDING THE CHIEF EXECUTIVE OFFICER, IS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS COMPARES COMPENSATION TO COMPARABLE POSITIONS IN THE AREA.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.

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