Form 990, Part VI, Section B, line 11B
“The 990 return is reviewed by the management team. A draft of the 990 is reviewed with the board of directors prior to filing the return.”
Scores are not available for this record yet.
Assets
Up$1,551,859
Up $586,438 (+61%) from 2022
Net Assets
Up$1,126,728
Up $538,251 (+91%) from 2022
Liabilities
Up$425,131
Up $48,187 (+13%) from 2022
Revenue
Up$3,188,418
Up $1,152,164 (+57%) from 2022
Expenses
Up$2,656,420
Up $294,966 (+12%) from 2022
Net Income
Up$531,998
Up $857,198 (+264%) from 2022
LearningWorks reimagines learning through innovative programs that help children, families, and adults realize their potential and build thriving communities.
LearningWorks responds to educational needs in the community by providing tutoring, mentoring, and alternative education opportunities designed to ensure the success of learners whose needs are not met by traditional systems.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $5,210 | $617,629 | ▲ $612,419 |
| Pledges and Grants Receivable | $90,205 | $366,759 | ▲ $276,554 |
| Accounts Receivable | $109,758 | $337,263 | ▲ $227,505 |
| Cash and Non-Interest-Bearing Accounts | $149,792 | $146,826 | ▼ $2,966 |
| Land, Buildings, and Equipment, Net | $585,647 | $53,042 | ▼ $532,605 |
| Prepaid Expenses and Deferred Charges | $905 | $6,914 | ▲ $6,009 |
| Savings and Temporary Cash Investments | $18,704 | $4,926 | ▼ $13,778 |
| Other Notes and Loans Receivable, Net | $4,500 | $3,000 | ▼ $1,500 |
| Total Assets | $965,421 | $1,551,859 | ▲ $586,438 |
| Other Assets Total | $700 | $15,500 | ▲ $14,800 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $73,486 | $180,858 | ▲ $107,372 |
| Mortgage Notes Payable Secured by Investment Property | $284,790 | $119,739 | ▼ $165,051 |
| Deferred Revenue | $6,650 | $118,682 | ▲ $112,032 |
| Other Liabilities | $12,018 | $5,852 | ▼ $6,166 |
| Total Liabilities | $376,944 | $425,131 | ▲ $48,187 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $518,265 | $1,121,653 | ▲ $603,388 |
| Net Assets With Donor Restrictions | $70,212 | $5,075 | ▼ $65,137 |
| Total Net Assets Fund Balance | $588,477 | $1,126,728 | ▲ $538,251 |
| Total Liabilities and Net Assets / Fund Balance | $965,421 | $1,551,859 | ▲ $586,438 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $48,847 | $69,362 | $118,209 |
| Equipment | $4,195 | $62,837 | $67,032 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Heather Davis | Former Executive Director | FT | $81,041 | $16,698 | $97,739 |
| Richard Naylor | Director of Finance | FT | $69,586 | - | $69,586 |
| Name | Title |
|---|---|
| Eben Jose | Board Chair |
| Tara Walker | Vice Board Chair |
| Brice Ndayisenga | Board Member |
| Camilo Echanique | Board Member |
| Dr John Griffin | Board Member |
| Dr Nirupama Aggarwal | Board Member |
| Lynn Alexander | Board Member |
| Sarah Oliver | Board Member |
| Thomas Doyle | Board Member |
| Tom McLaughlin | Executive Director |
| Richard Price | Secretary |
| Jessamyn Norton | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,756,432 |
| Other Expenses | $899,988 |
| Total Fundraising Expense | $153,796 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,027,124 | $203,803 | $88,906 | $1,319,833 |
| Current Officers, Directors, Trustees, and Key Employees | $130,042 | $25,637 | $11,655 | $167,334 |
| Other Employee Benefits | $115,996 | $21,519 | $13,650 | $151,165 |
| Payroll Taxes | $88,663 | $16,448 | $10,433 | $115,544 |
| Occupancy | $52,591 | $15,594 | $1,581 | $69,766 |
| Office Expenses | $1,230 | $28,920 | $9,768 | $39,918 |
| Depreciation Depletion | $27,198 | $4,499 | $605 | $32,302 |
| Insurance | $24,765 | $4,502 | $2,136 | $31,403 |
| Other Expenses | $16,023 | $5,197 | $432 | $21,652 |
| Fees for Services Accounting | - | $21,594 | - | $21,594 |
| Fees for Services Other | - | $1,860 | $13,384 | $15,244 |
| Interest | $4,464 | $1,423 | $126 | $6,013 |
| Pension Plan Contributions | $1,961 | $364 | $231 | $2,556 |
| Total Functional Expenses | $2,150,101 | $352,523 | $153,796 | $2,656,420 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,656,420 |
| Total Expenses per Audited Statements | $2,656,420 |
| Total Expenses per Form 990 | $2,656,420 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital lease | $4,352 |
| Indemnification | $1,500 |
“The 990 return is reviewed by the management team. A draft of the 990 is reviewed with the board of directors prior to filing the return.”
“Individuals serving as directors for learningworks are not compensated, in accordance with the agency bylaws the agency bylaws require that, prior to assuming a position on the board of directors, each individual must submit a written list to the board president of all businesses and other organizations of which he/she is an officer, director, member, owner, shareholder, employee or agent with which learningworks has, or might be expected to have, a relationship or a transaction in which the director might have a conflicting interest the statement must be updated annually by each director and re-submitted to the president for review the president and the board of directors are required to be familiar with the statements of all directors in order to guide the conduct of the board should a conflict a rise the agency bylaws further require directors to recuse themselves from the board meetings during discussion of matters in which thay have a known or potential conflict of interest the by-laws do not preclude transactions with directors under the following conditions 1 the direct or indirect interest causing a director's conflict has been fully disclosed to the board, 2 the board makes a determination, on the record, that the transaction is fair and equitable to the agency, 3 the director with the interest in the matter refrains from voting on that matter, and 4 no such transaction, if entered into, should jeopardize the agency's tax-emempt status under irc section 501 (c)3 the bylaws prohibit the hiring of a director or his/her family member to agency staff until six months after the director has stepped down from serving on the board, except by majority vote of the full board”
“The executive committee of the board, made up of the President, Vice President, Secretary, and Treasurer, have the primary responsibility for performing an annual evaluation of the chief executive officer and for negotiating his/her contract terms. The full board must approve the chief executive officer contract terms.”
“Upon request made to the Executive Director.”
“Equity We believe that all of our staff and students should have what they need to succeed at work and in the classroom, to feel safe, and to belong. We understand that we strengthen ourselves and our community when we intentionally seek out, learn from, and celebrate differences in age, ancestry, citizenship, country of origin, ethnicity, gender identity and expression, immigration status, language ability, marital status, race, religion, sexual orientation, and veteran status. LearningWorks Vision We envision a world in which every learner has the tools, resources, and confidence they need to realize their full potential. LearningWorks Values Community LearningWorks has focused on building a strong community since its founding. First, with our students, we build relationships, safety, and a sense of belonging as a core educational strategy. Second, with our team, we create a strong culture and deliver programs as a collective. Third, in our cities and towns, we work continually to ensure our programs meet the community's evolving needs. Leadership Everyone at LearningWorks is a leader. We take responsibility for our work, invest in the wellbeing of the entire organization, and commit to professionalism by showing kindness, compassion, grace, and trust in every task and conversation with our colleagues, partners, and students. We actively recruit new team members with exceptional talent and vision, and we are committed to modeling leadership and coaching others. Learning We understand that we are never done learning and always seek to improve ourselves, our work, and our programs. We are curious and open about new possibilities and actively explore them. Perseverance Our students exhibit perseverance in their quest to learn and meet their individual goals while often facing personal and systemic barriers. We respect our students and strive to emulate this perseverance by committing to their success. Racial Justice We do everything we can to understand systems of racial oppression and their impact on our colleagues, students, and the communities we serve. We actively work to dismantle those systems within our organization, through our partnerships, and in our classrooms.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 337263 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | LearningWorks responds to educational needs in the community by providing tutoring, mentoring, and alternative education opportunities designed to ensure the success of learners whose needs are not met by traditional systems. |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 181 BRACKET STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
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| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 130042 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 167334 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 32302 |
| IRS990/Desc | 0 | LearningWorks supports 1,500 students in southern Maine by bolstering elementary students' academic and social-emotional wellbeing; transforming the lives of teens and young adults; and building the capacity of New Mainers. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Equity We believe that all of our staff and students should have what they need to succeed at work and in the classroom, to feel safe, and to belong. We understand that we strengthen ourselves and our community when we intentionally seek out, learn from, and celebrate differences in age, ancestry, citizenship, country of origin, ethnicity, gender identity and expression, immigration status, language ability, marital status, race, religion, sexual orientation, and veteran status. LearningWorks Vision We envision a world in which every learner has the tools, resources, and confidence they need to realize their full potential. LearningWorks Values Community LearningWorks has focused on building a strong community since its founding. First, with our students, we build relationships, safety, and a sense of belonging as a core educational strategy. Second, with our team, we create a strong culture and deliver programs as a collective. Third, in our cities and towns, we work continually to ensure our programs meet the community's evolving needs. Leadership Everyone at LearningWorks is a leader. We take responsibility for our work, invest in the wellbeing of the entire organization, and commit to professionalism by showing kindness, compassion, grace, and trust in every task and conversation with our colleagues, partners, and students. We actively recruit new team members with exceptional talent and vision, and we are committed to modeling leadership and coaching others. Learning We understand that we are never done learning and always seek to improve ourselves, our work, and our programs. We are curious and open about new possibilities and actively explore them. Perseverance Our students exhibit perseverance in their quest to learn and meet their individual goals while often facing personal and systemic barriers. We respect our students and strive to emulate this perseverance by committing to their success. Racial Justice We do everything we can to understand systems of racial oppression and their impact on our colleagues, students, and the communities we serve. We actively work to dismantle those systems within our organization, through our partnerships, and in our classrooms. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The 990 return is reviewed by the management team. A draft of the 990 is reviewed with the board of directors prior to filing the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INDIVIDUALS SERVING AS DIRECTORS FOR LEARNINGWORKS ARE NOT COMPENSATED, IN ACCORDANCE WITH THE AGENCY BYLAWS THE AGENCY BYLAWS REQUIRE THAT, PRIOR TO ASSUMING A POSITION ON THE BOARD OF DIRECTORS, EACH INDIVIDUAL MUST SUBMIT A WRITTEN LIST TO THE BOARD PRESIDENT OF ALL BUSINESSES AND OTHER ORGANIZATIONS OF WHICH HE/SHE IS AN OFFICER, DIRECTOR, MEMBER, OWNER, SHAREHOLDER, EMPLOYEE OR AGENT WITH WHICH LEARNINGWORKS HAS, OR MIGHT BE EXPECTED TO HAVE, A RELATIONSHIP OR A TRANSACTION IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST THE STATEMENT MUST BE UPDATED ANNUALLY BY EACH DIRECTOR AND RE-SUBMITTED TO THE PRESIDENT FOR REVIEW THE PRESIDENT AND THE BOARD OF DIRECTORS ARE REQUIRED TO BE FAMILIAR WITH THE STATEMENTS OF ALL DIRECTORS IN ORDER TO GUIDE THE CONDUCT OF THE BOARD SHOULD A CONFLICT A RISE THE AGENCY BYLAWS FURTHER REQUIRE DIRECTORS TO RECUSE THEMSELVES FROM THE BOARD MEETINGS DURING DISCUSSION OF MATTERS IN WHICH THAY HAVE A KNOWN OR POTENTIAL CONFLICT OF INTEREST THE BY-LAWS DO NOT PRECLUDE TRANSACTIONS WITH DIRECTORS UNDER THE FOLLOWING CONDITIONS 1 THE DIRECT OR INDIRECT INTEREST CAUSING A DIRECTOR'S CONFLICT HAS BEEN FULLY DISCLOSED TO THE BOARD, 2 THE BOARD MAKES A DETERMINATION, ON THE RECORD, THAT THE TRANSACTION IS FAIR AND EQUITABLE TO THE AGENCY, 3 THE DIRECTOR WITH THE INTEREST IN THE MATTER REFRAINS FROM VOTING ON THAT MATTER, AND 4 NO SUCH TRANSACTION, IF ENTERED INTO, SHOULD JEOPARDIZE THE AGENCY'S TAX-EMEMPT STATUS UNDER IRC SECTION 501 (C)3 THE BYLAWS PROHIBIT THE HIRING OF A DIRECTOR OR HIS/HER FAMILY MEMBER TO AGENCY STAFF UNTIL SIX MONTHS AFTER THE DIRECTOR HAS STEPPED DOWN FROM SERVING ON THE BOARD, EXCEPT BY MAJORITY VOTE OF THE FULL BOARD |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
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