Learning and Families Inc

990EZ • Fiscal year 2013 • EIN 20-0136629

Jul 01, 2012 to Jun 30, 2013 • Filed on Jan 22, 2014

Organization Profile WWW.LEARNINGANDFAMILIES.ORG

5317 Fruitville Rd Pmb 15734232

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.42x

Higher debt load relative to assets than 87% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.37x

Higher debt load relative to revenue than 90% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-27%

Higher net margin than 13% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

-15%

Faster asset growth than 24% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

-41%

Faster revenue growth than 11% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets87th percentile

Assets

Down

$34,970

Down $6,014 (-15%) from 2012

Net Assets

Down

$20,276

Down $20,708 (-51%) from 2012

Liabilities

$14,694

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue90th percentile Net Margin13th percentile

Revenue

Down

$39,218

Down $26,954 (-41%) from 2012

Expenses

Down

$49,626

Down $4,976 (-9.1%) from 2012

Net Income

Down

-$10,408

Down $21,978 (-190%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2013

Assets$34,970

Liabilities$14,694

Net Assets$20,276

Open 2013 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2013

Revenue$39,218

Expenses$49,626

Net Income-$10,408

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2012 to Jun 30, 2013
Signed: Jan 22, 2014
Return Version: 2012v2.0

Mission and Program Overview

Mission

Learning and families is a christian homeschool support group. Our primary exempt purpose is educational in nature. We provide information concerning homeschooling curriculum and teaching techniques. We also provide supplemental educational classes for children in grades pre-k through high school.

Filing and Contact Details

Filer

EIN: 20-0136629

Raw XML Appendix208 raw XML fields

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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IRS990EZ/ActivitiesNotPreviouslyRpt	0	false
IRS990EZ/CashSavingsAndInvestments/BOY	0	40654
IRS990EZ/CashSavingsAndInvestments/EOY	0	33769
IRS990EZ/ContributionsGiftsGrantsEtc	0	6281
IRS990EZ/CostOfGoodsSold	0	0
IRS990EZ/CostOtherBasisAndSalesExpenses	0	0
IRS990EZ/DidOrgFileForm1120POLThisYear	0	false
IRS990EZ/DoesOrgHaveHospital	0	false
IRS990EZ/EngagedInExcessBenefitTrans	0	false
IRS990EZ/EngageInLobbyingActivities	0	false
IRS990EZ/EngagePoliticalCmpgnActivities	0	false
IRS990EZ/ExcessOrDeficitForYear	0	-10408
IRS990EZ/FeesAndOthPymtToIndContractors	0	27720
IRS990EZ/FiledScheduleA	0	true
IRS990EZ/ForeignFinancialAccount	0	false
IRS990EZ/ForeignOffice	0	false
IRS990EZ/Form720Filed	0	false
IRS990EZ/FundraisingGrossIncome	0	0
IRS990EZ/GrossReceipts	0	39218
IRS990EZ/GrossReceiptsForPublicUse	0	0
IRS990EZ/GrossReceiptsLessThan25000	0	X
IRS990EZ/InfoInScheduleOPartI	0	X
IRS990EZ/InfoInScheduleOPartII	0	X
IRS990EZ/InfoInScheduleOPartV	0	X
IRS990EZ/InitiationFeesAndCapitalContri	0	0
IRS990EZ/MadeChangesToOrgnzngEtcDoc	0	false
IRS990EZ/MadeLoansToFromOfficers	0	false
IRS990EZ/MaintainAnyDonorAdvisedFunds	0	false
IRS990EZ/MembershipDues	0	7200
IRS990EZ/MethodOfAccountingCash	0	X
IRS990EZ/NetAssetsOrFundBalances/BOY	0	40984
IRS990EZ/NetAssetsOrFundBalancesBOY	0	40984
IRS990EZ/NetAssetsOrFundBalances/EOY	0	20276
IRS990EZ/NetAssetsOrFundBalancesEOY	0	20276
IRS990EZ/OccupancyRentUtilitiesAndMaint	0	11830
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	0	20.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	1	2.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	2	20.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	3	30.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	4	5.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	5	5.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	6	3.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	0	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	1	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	2	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	3	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	4	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	5	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	6	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	0	Mary Nicosia
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	1	Chrystal Yannucciello
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	2	Melissa Martin
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	3	Martha Pellegrino
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	4	Chelsea Jacques
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	5	Michael Belle
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	6	Thomas V Pellegrino Jr
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	0	Director
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	1	Director
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	2	Director
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	3	Treasurer
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	4	Secretary
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	5	Vice President
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	6	President
IRS990EZ/OperatingSchool	0	false
IRS990EZ/Organization501c3	0	X
IRS990EZ/OrganizationDissolvedEtc	0	false
IRS990EZ/OrganizationFiled990T	0	false
IRS990EZ/OrganizationHadUBI	0	false
IRS990EZ/OtherAssetsTotal/BOY	0	330
IRS990EZ/OtherAssetsTotal/EOY	0	1201
IRS990EZ/OtherChangesInNetAssets	0	-10300
IRS990EZ/OtherExpensesTotal	0	9956
IRS990EZ/PartVIAHghstPaidCntrctProfSer	0	NONE
IRS990EZ/PartVIOfCompOfHighestPaidEmpl	0	NONE
IRS990EZ/PrimaryExemptPurpose	0	LEARNING AND FAMILIES IS A CHRISTIAN HOMESCHOOL SUPPORT GROUP. OUR PRIMARY EXEMPT PURPOSE IS EDUCATIONAL IN NATURE. WE PROVIDE INFORMATION CONCERNING HOMESCHOOLING CURRICULUM AND TEACHING TECHNIQUES. WE ALSO PROVIDE SUPPLEMENTAL EDUCATIONAL CLASSES FOR CHILDREN IN GRADES PRE-K THROUGH HIGH SCHOOL.
IRS990EZ/PrintingPublicationsPostage	0	120
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom	0	THE ORGANIZATION SPONSORED AND CONDUCTED SUPPORT GROUPS FOR THE PURPOSE OF EVALUATING CURRICULA AND SHARING TEACHING TECHNIQUES FOR HOMESCHOOLING FAMILIES IN THE SARASOTA AREA. THERE WERE 160 HOMESCHOOL FAMILIES SERVED DURING THE YEAR.
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom	1	THE ORGANIZATION PROVIDED SUPPLEMENTAL EDUCATIONAL CLASSES FOR CHILDREN IN GRADES PRE-K THROUGH HIGH SCHOOL. CLASSES WERE OFFERED IN PHOTOGRAPHY, WORLD HISTORY, AMERICAN HISTORY, AMERICAN LITERATURE, AND SHAKESPEARE. 150 CHILDREN BENEFITED FROM THESE CLASSES DURING THE YEAR.
IRS990EZ/ProgramServiceAccomplishment/GrantsAndAllocations	0	200
IRS990EZ/ProgramServiceAccomplishment/GrantsAndAllocations	1	39391
IRS990EZ/ProgramServiceRevenue	0	25737
IRS990EZ/ProhibitedTaxShelterTrans	0	false
IRS990EZ/RelatedOrgControlledEntity	0	false
IRS990EZ/RelatedOrgSection527Org	0	false
IRS990EZ/SpecialEventsDirectExpenses	0	0
IRS990EZ/SubjectToProxyTax	0	false
IRS990EZ/SumOfTotalLiabilities/EOY	0	14694
IRS990EZ/TanningServicesProvided	0	false
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine1	0	5317 FRUITVILLE RD PMB 157
IRS990EZ/TheBooksAreInCareOf/AddressUS/City	0	SARASOTA
IRS990EZ/TheBooksAreInCareOf/AddressUS/State	0	FL
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode	0	34232
IRS990EZ/TheBooksAreInCareOf/NamePerson	0	TAMERA HARRIOTT
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber	0	9413427996
IRS990EZ/TotalAssets/BOY	0	40984
IRS990EZ/TotalAssets/EOY	0	34970
IRS990EZ/TotalExpenses	0	49626
IRS990EZ/TotalProgramServiceExpenses	0	39591
IRS990EZ/TotalRevenue	0	39218
IRS990EZ/TransactionWithControlEntity	0	false
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg	0	false
IRS990EZ/WebSite	0	WWW.LEARNINGANDFAMILIES.ORG
IRS990ScheduleA/AmtsFromSubstContributors/Total	0	0
IRS990ScheduleA/AmtsRecdFromDisqualPersons/Total	0	0
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYear	0	13481
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus1Year	0	34566
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus2Years	0	35665
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus3Years	0	40161
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus4Years	0	22491
IRS990ScheduleA/GiftsGrantsContribReceived509/Total	0	146364
IRS990ScheduleA/GrossInvestmentIncome509/Total	0	0
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYear	0	102
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus1Year	0	2546
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus2Years	0	6845
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus3Years	0	12916
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus4Years	0	11599
IRS990ScheduleA/GrossReceiptsFromAdmissions/Total	0	34008
IRS990ScheduleA/GrossReceiptsFromNonUBI/Total	0	0
IRS990ScheduleA/InvestmentIncomePercentage	0	0.00000
IRS990ScheduleA/NetIncomeFromOtherUBI/Total	0	0
IRS990ScheduleA/OtherIncome509/CurrentTaxYear	0	25737
IRS990ScheduleA/OtherIncome509/CurrentTaxYearMinus1Year	0	29863
IRS990ScheduleA/OtherIncome509/CurrentTaxYearMinus2Years	0	18883
IRS990ScheduleA/OtherIncome509/CurrentTaxYearMinus3Years	0	9248
IRS990ScheduleA/OtherIncome509/CurrentTaxYearMinus4Years	0	3226
IRS990ScheduleA/OtherIncome509/Total	0	86957
IRS990ScheduleA/Post1975UBTI/Total	0	0
IRS990ScheduleA/PubliclySupportedOrg509a2	0	X
IRS990ScheduleA/PublicSupportPercentage509	0	0.67470
IRS990ScheduleA/PublicSupportTotal509	0	180372
IRS990ScheduleA/TaxRevLeviedForOrgBenefit509/Total	0	0
IRS990ScheduleA/ThirtyThreePercntTestsCY509	0	X
IRS990ScheduleA/Total509/CurrentTaxYear	0	13583
IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year	0	37112
IRS990ScheduleA/Total509/CurrentTaxYearMinus2Years	0	42510
IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years	0	53077
IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years	0	34090
IRS990ScheduleA/Total509/Total	0	180372
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYear	0	39320
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus1Year	0	66975
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus2Years	0	61393
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus3Years	0	62325
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years	0	37316
IRS990ScheduleA/TotalSupportTotal/Total	0	267329
IRS990ScheduleA/ValueOfSvcsFcltsFurnishdByGovt/Total	0	0
IRS990ScheduleB/ContributorInfo/AggregateContributions	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/City	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/State	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorAddressUS/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorNameBusiness/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInfo/ContributorNumber	0	RESTRICTED
IRS990ScheduleO/GeneralExplanation/Explanation	0	OTHER LIABILITIES - Beginning $0 OTHER LIABILITIES - Ending $388
IRS990ScheduleO/GeneralExplanation/Explanation	1	Deferred Revenue - Beginning $0 Deferred Revenue - Ending $14306
IRS990ScheduleO/GeneralExplanation/Explanation	2	Accounts Receivable - Beginning $330 Accounts Receivable - Ending $330
IRS990ScheduleO/GeneralExplanation/Explanation	3	Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $871
IRS990ScheduleO/GeneralExplanation/Explanation	4	BANK CHARGES $123
IRS990ScheduleO/GeneralExplanation/Explanation	5	GIFTS AND PRIZES $313
IRS990ScheduleO/GeneralExplanation/Explanation	6	WEBSITE FEES $904
IRS990ScheduleO/GeneralExplanation/Explanation	7	PROGRAM SUPPLIES $6935
IRS990ScheduleO/GeneralExplanation/Explanation	8	Insurance $1536
IRS990ScheduleO/GeneralExplanation/Explanation	9	Depreciation $145
IRS990ScheduleO/GeneralExplanation/Identifier	0	Form 990-EZ, Part II, Line 26.1
IRS990ScheduleO/GeneralExplanation/Identifier	1	Form 990-EZ, Part II, Line 26.1003
IRS990ScheduleO/GeneralExplanation/Identifier	2	Form 990-EZ, Part II, Line 24.1005
IRS990ScheduleO/GeneralExplanation/Identifier	3	Form 990-EZ, Part II, Line 24.1003
IRS990ScheduleO/GeneralExplanation/Identifier	4	Form 990-EZ, Part I, Line 16.4
IRS990ScheduleO/GeneralExplanation/Identifier	5	Form 990-EZ, Part I, Line 16.3
IRS990ScheduleO/GeneralExplanation/Identifier	6	Form 990-EZ, Part I, Line 16.2
IRS990ScheduleO/GeneralExplanation/Identifier	7	Form 990-EZ, Part I, Line 16.1
IRS990ScheduleO/GeneralExplanation/Identifier	8	Form 990-EZ, Part I, Line 16.1012
IRS990ScheduleO/GeneralExplanation/Identifier	9	Form 990-EZ, Part I, Line 16.1009
IRS990ScheduleO/GeneralExplanation/ReturnReference	0	Total Liabilities.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	1	Total Liabilities.1003
IRS990ScheduleO/GeneralExplanation/ReturnReference	2	Other Assets.1005
IRS990ScheduleO/GeneralExplanation/ReturnReference	3	Other Assets.1003
IRS990ScheduleO/GeneralExplanation/ReturnReference	4	Other Expenses.4
IRS990ScheduleO/GeneralExplanation/ReturnReference	5	Other Expenses.3
IRS990ScheduleO/GeneralExplanation/ReturnReference	6	Other Expenses.2
IRS990ScheduleO/GeneralExplanation/ReturnReference	7	Other Expenses.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	8	Other Expenses.1012
IRS990ScheduleO/GeneralExplanation/ReturnReference	9	Other Expenses.1009
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/Filer/EIN	0	200136629
ReturnHeader/Filer/Name/BusinessNameLine1	0	LEARNING & FAMILIES INC
ReturnHeader/Filer/NameControl	0	LEAR
ReturnHeader/Filer/Phone	0	9413427996
ReturnHeader/Filer/USAddress/AddressLine1	0	5317 FRUITVILLE RD PMB 157
ReturnHeader/Filer/USAddress/City	0	SARASOTA
ReturnHeader/Filer/USAddress/State	0	FL
ReturnHeader/Filer/USAddress/ZIPCode	0	34232
ReturnHeader/Officer/AuthorizeThirdParty	0	true
ReturnHeader/Officer/DateSigned	0	2014-01-22
ReturnHeader/Officer/Name	0	THOMAS V PELLEGRINO
ReturnHeader/Officer/Title	0	President
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1	0	Pellegrino Honick Mcfarland & Miller PA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1	0	1800 Second Street Suite 810
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City	0	Sarasota
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State	0	FL
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode	0	34236
ReturnHeader/Preparer/Name	0	Thomas V Pellegrino Jr
ReturnHeader/Preparer/Phone	0	9413651172
ReturnHeader/ReturnType	0	990EZ
ReturnHeader/TaxPeriodBeginDate	0	2012-07-01
ReturnHeader/TaxPeriodEndDate	0	2013-06-30
ReturnHeader/TaxYear	0	2012
ReturnHeader/Timestamp	0	2014-01-22T12:31:30-08:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $34,970
Liabilities: $14,694
Net assets: $20,276
Revenue: $39,218
Expenses: $49,626
Net income: -$10,408

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.06	$0.27	$1.79	$3.61	$3.79	$0.18
2024Summary only. Only limited summary data is available for this year.	$3.16	$1.18	$1.98	$3.03	$2.68	$0.36
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.92	$1.32	$1.60	$3.03	$2.34	$0.69
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.46	$1.56	$0.91	$1.83	$1.53	$0.31
2020Detailed filing. Detailed filing data is available for this year.	$1.00	$0.38	$0.62	$1.17	$1.19	$0.02
2019Summary only. Only limited summary data is available for this year.	$1.11	$0.47		$1.29	$1.09	$0.20
2018Summary only. Only limited summary data is available for this year.	$0.89	$0.45		$0.97	$0.85	$0.12
2017Detailed filing. Detailed filing data is available for this year.	$0.75	$0.42	$0.32	$1.01	$0.89	$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.61	$0.40	$0.21	$0.63	$0.67	$0.04
2015Detailed filing. Detailed filing data is available for this year.	$0.58	$0.33	$0.25	$0.61	$0.50	$0.11
2014Detailed filing. Detailed filing data is available for this year.	$0.36	$0.22	$0.14	$0.54	$0.60	$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.35	$0.15	$0.20	$0.39	$0.50	$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.41		$0.41	$0.66	$0.55	$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.32	$0.03	$0.29	$0.55	$0.43	$0.12