Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Learning Enrichment Academy Programs
990EZ • Fiscal year 2016 • EIN 20-3256774
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
8.42x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Balance Sheet
Assets
Up$22,484
Up $4 (+0.0%) from 2015
Net Assets
Down-$166,902
Down $11,519 (-7.4%) from 2015
Liabilities
Up$189,386
Up $11,523 (+6.5%) from 2015
Revenue And Expenses
Revenue
Down$101,725
Down $7,394 (-6.8%) from 2015
Expenses
Down$113,244
Down $1,994 (-1.7%) from 2015
Net Income
Down-$11,519
Down $5,400 (-88%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 13, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $101,725
Mission and Program Overview
Mission
To teach and provide after school enrichment classes to members of the public.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO TEACH AND PROVIDE AFTER SCHOOL ENRICHMENT CLASSES TO MEMBERS OF THE PUBLIC. | $78,811 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JANA L LIVINGS | Executive Direc | PT | $0 | - | - |
| JOHN H LIVINGS | Director | PT | $0 | - | - |
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
- 2017-11-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lawrence J Danny CPA PC
- 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 2016 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 2016, Mr. & Mrs. Livings loaned Learning Enrichment Academy Programs $17,000 which is to be repaid as the organization is able to do so.”
Other Expenses.1001
“Advertising and Promotion $825”
Other Expenses.1
“Materials & Supplies $57678”
Other Expenses.2
“Auto Expenses $10818”
Other Expenses.3
“Utilities $5635”
Other Expenses.4
“Internet, Cable & Telephone $4680”
Other Expenses.5
“Tuition Refunds $1915”
Other Expenses.6
“Licenses & Permits $408”
Other Assets.1
“Office Equip/Furniture - Beginning $4570 Office Equip/Furniture - Ending $14445”
Total Liabilities.1
“Due To Directrs - Beginning $177863 Due To Directrs - Ending $189386”
Loans From Directors
“During calendar year 2016, the Directors loaned the organization $17,000.”
Raw XML Appendix148 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/BenefitsPaidToOrForMembersAmt | 0 | 4909 |
| 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 | 17910 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 8039 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -11519 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1245 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 22480 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 22484 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 101725 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 189386 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -155383 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -166902 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -155383 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -166902 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| 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/OtherAssetsTotalDetail/BOYAmt | 0 | 4570 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 14445 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 81959 |
| 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 | 101725 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO TEACH AND PROVIDE AFTER SCHOOL ENRICHMENT CLASSES TO MEMBERS OF THE PUBLIC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 78811 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 25131 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 177863 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 189386 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 113244 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 78811 |
| IRS990EZ/TotalRevenueAmt | 0 | 101725 |
| 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 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 189386 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 20000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Mr Mrs John Livings |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Directors |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 189386 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - Learning Enrichment Academy ProgramsFEIN 20-3256774, CA State # 2784188000Attachment To California 2016 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 2016, Mr. & Mrs. Livings loaned Learning Enrichment Academy Programs $17,000 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 | Materials & Supplies $57678 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Auto Expenses $10818 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Utilities $5635 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Internet, Cable & Telephone $4680 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Tuition Refunds $1915 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Licenses & Permits $408 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Office Equip/Furniture - Beginning $4570 Office Equip/Furniture - Ending $14445 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Due To Directrs - Beginning $177863 Due To Directrs - Ending $189386 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | During calendar year 2016, the Directors loaned the organization $17,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Loans From Directors |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANA L LIVINGS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Direc |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-13 |
| 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 PC |
| 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/ReturnTs | 0 | 2017-11-13T09:43:08-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $22,484
- Liabilities
- $189,386
- Net assets
- -$166,902
- Revenue
- $101,725
- Expenses
- $113,244
- Net income
- -$11,519