Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Learning Enrichment Academy Programs
990EZ • Fiscal year 2014 • EIN 20-3256774
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
13.75x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Balance Sheet
Assets
Down$11,706
Down $24,377 (-68%) from 2013
Net Assets
-$149,264
No earlier filing loaded for comparison.
Liabilities
Down$160,970
Down $24,026 (-13%) from 2013
Revenue And Expenses
Revenue
Up$185,048
Up $9,785 (+5.6%) from 2013
Expenses
Down$185,399
Down $14,866 (-7.4%) from 2013
Net Income
Up-$351
Up $24,651 (+99%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Aug 14, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $185,048
Mission and Program Overview
Mission
To teach and provide after school enrichment classes to members of the public.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| LOCKHURST DRIVE ELEMENTARY SCHOOL | $590 | - |
| VALLEY INTERNATIONAL PREP | $300 | - |
| ACADEMY FOR ENRICHED SCIENCES | $200 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOHN H LIVINGS | Director | PT | $30,333 | - | $30,333 |
| JANA L LIVINGS | Executive Direc | PT | $5,417 | - | $5,417 |
Filing and Contact Details
Filer
- Filer Name
- Learning Enrichment Academy Programs
- EIN
- 20-3256774
- Phone
- 8188870076
- Address
- 5705 FALLBROOK AVENUE, WOODLAND HILLS, CA 91367
Signing Officer
- Name
- Jana L Livings
- Title
- Executive Direc
- Signed
- 2015-08-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lawrence J Danny CPA
- Address
- 21031 VENTURA BLVD STE 702, WOODLAND HILLS, CA 91364-2203
- Preparer
- Lawrence J Danny
- Phone
- 8186322053
Supplemental Narrative
Additional Explanations
Client Note 1
“Client Note 1 - Learning Enrichment Academy ProgramsFEIN 20-3256774, CA State # 2784188000Attachment To California 2014 Form RRF-1Explanation for Part B Question 1The full names and positions of the Directors are:Jana Lynn Livings Executive DirectorJohn Henry Livings DirectorThe nature of the transaction: Loans from DirectorsIn 2014, Mr. & Mrs. Livings loaned Learning Enrichment Academy Programs $5,000 which is to be repaid as the organization is able to do so.”
Other Expenses.1001
“Advertising and Promotion $825”
Other Expenses.1012
“Insurance $2683”
Other Expenses.1
“Materials & Supplies $65349”
Other Expenses.2
“Auto Expenses $9989”
Other Expenses.3
“Internet, Cable & Telephone $5976”
Other Expenses.4
“Utilities $4393”
Other Expenses.5
“Bank & Credit Card Fees $2665”
Other Expenses.6
“Licenses & Permits $578”
Other Expenses.7
“Tuition Refunds $450”
Total Liabilities.1
“Due to Directors - Beginning $158698 Due to Directors - Ending $160910”
Total Liabilities.2
“Accounts Payable - Beginning $26298 Accounts Payable - Ending $60”
Loans From Directors
“During calendar year 2013, the Directors loaned the organization $25,000.”
Raw XML Appendix144 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JANA LIVINGS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8188870076 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5705 FALLBROOK AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WOODLAND HILLS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91367 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 36083 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 11706 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -351 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1100 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 36083 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 11706 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 185048 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -148913 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -149264 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -148913 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -149264 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 5417 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 30333 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JANA L LIVINGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN H LIVINGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Direc |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 92908 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO TEACH AND PROVIDE AFTER SCHOOL ENRICHMENT CLASSES TO MEMBERS OF THE PUBLIC. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 185048 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | LOCKHURST DRIVE ELEMENTARY SCHOOL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | ACADEMY FOR ENRICHED SCIENCES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | VALLEY INTERNATIONAL PREP |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 590 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 200 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 300 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 91391 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 184996 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 160970 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 185399 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 1090 |
| IRS990EZ/TotalRevenueAmt | 0 | 185048 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.leapafterschool.com |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - Learning Enrichment Academy ProgramsFEIN 20-3256774, CA State # 2784188000Attachment To California 2014 Form RRF-1Explanation for Part B Question 1The full names and positions of the Directors are:Jana Lynn Livings Executive DirectorJohn Henry Livings DirectorThe nature of the transaction: Loans from DirectorsIn 2014, Mr. & Mrs. Livings loaned Learning Enrichment Academy Programs $5,000 which is to be repaid as the organization is able to do so. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $825 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $2683 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Materials & Supplies $65349 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Auto Expenses $9989 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Internet, Cable & Telephone $5976 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Utilities $4393 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Bank & Credit Card Fees $2665 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Licenses & Permits $578 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Tuition Refunds $450 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Due to Directors - Beginning $158698 Due to Directors - Ending $160910 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Payable - Beginning $26298 Accounts Payable - Ending $60 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | During calendar year 2013, the Directors loaned the organization $25,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Loans From Directors |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANA L LIVINGS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Direc |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEARNING ENRICHMENT ACADEMY PROGRAMS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 203256774 |
| ReturnHeader/Filer/PhoneNum | 0 | 8188870076 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5705 FALLBROOK AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WOODLAND HILLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91367 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lawrence J Danny CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 21031 VENTURA BLVD STE 702 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WOODLAND HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 913642203 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8186322053 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LAWRENCE J DANNY |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2015-08-14T11:10:43-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $11,706
- Liabilities
- $160,970
- Net assets
- -$149,264
- Revenue
- $185,048
- Expenses
- $185,399
- Net income
- -$351