Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Learning Enrichment Academy Programs
990EZ • Fiscal year 2021 • EIN 20-3256774
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
19.25x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Up$17,434
Up $488 (+2.9%) from 2020
Net Assets
Down-$318,115
Down $12,569 (-4.1%) from 2020
Liabilities
Up$335,549
Up $13,057 (+4.0%) from 2020
Revenue And Expenses
Revenue
Down$0
Down $25,001 (-100%) from 2020
Expenses
Down$12,569
Down $45,045 (-78%) from 2020
Net Income
Up-$12,569
Up $20,044 (+61%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Oct 31, 2022
- Return Version
- 2021v4.0
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. | - | $5,035 |
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
- 8183248713
- Address
- 5705 FALLBROOK AVENUE, WOODLAND HILLS, CA 91367
Signing Officer
- Name
- Jana L Livings
- Title
- Executive Direc
- Signed
- 2022-10-31
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lawrence J Danny CPA PC
- Address
- 6200 CANOGA AVE STE 212, WOODLAND HILLS, CA 91367
- Preparer
- Lawrence Danny
- Phone
- 8186322053
Supplemental Narrative
Additional Explanations
Statement Note 1
“Learning Enrichment Academy ProgramsFEIN 20-3256774, CA State # 2784188000Attachment To California 2021 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 2021, Mr. & Mrs. Livings loaned Learning Enrichment Academy Programs $13,523 which is to be repaid as the organization is able to do so.”
Other Expenses.1
“Auto Expenses $3380”
Other Expenses.2
“Utilities $2854”
Other Expenses.3
“Insurance $1800”
Other Expenses.4
“Supplies $1655”
Other Expenses.5
“Miscellaneous $1412”
Other Expenses.6
“Internet, Cable & Telephone $1318”
Other Expenses.7
“Bank Charges $150”
Other Assets.1
“Office Equip/Furniture - Beginning $14445 Office Equip/Furniture - Ending $14445”
Total Liabilities.1
“Due To Directors - Beginning $308750 Due To Directors - Ending $322273”
Total Liabilities.2
“Other Payables - Beginning $13742 Other Payables - Ending $13276”
Loans From Directors
“During calendar year 2021, the Directors loaned the organization $13,523..”
Raw XML Appendix151 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 | 2501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2989 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12569 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 16946 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 17434 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 322273 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -305546 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -318115 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -305546 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -318115 |
| 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/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 14445 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 14445 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12569 |
| 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/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO TEACH AND PROVIDE AFTER SCHOOL ENRICHMENT CLASSES TO MEMBERS OF THE PUBLIC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 5035 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 322492 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 335549 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 12569 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 5035 |
| IRS990EZ/TotalRevenueAmt | 0 | 0 |
| 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 | 322273 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | As Needed |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 255879 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Mr Mrs John Livings |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Directors |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 322273 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Learning Enrichment Academy ProgramsFEIN 20-3256774, CA State # 2784188000Attachment To California 2021 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 2021, Mr. & Mrs. Livings loaned Learning Enrichment Academy Programs $13,523 which is to be repaid as the organization is able to do so. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Auto Expenses $3380 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Utilities $2854 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $1800 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Supplies $1655 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Miscellaneous $1412 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Internet, Cable & Telephone $1318 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Bank Charges $150 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Office Equip/Furniture - Beginning $14445 Office Equip/Furniture - Ending $14445 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Due To Directors - Beginning $308750 Due To Directors - Ending $322273 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Other Payables - Beginning $13742 Other Payables - Ending $13276 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | During calendar year 2021, the Directors loaned the organization $13,523.. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Statement Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Loans From Directors |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANA L LIVINGS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Direc |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-10-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEARNING ENRICHMENT ACADEMY PROGRAMS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 203256774 |
| ReturnHeader/Filer/PhoneNum | 0 | 8183248713 |
| 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 | 6200 CANOGA AVE STE 212 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WOODLAND HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91367 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8186322053 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Lawrence Danny |
| ReturnHeader/ReturnTs | 0 | 2022-10-31T10:24:46-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JANA L |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LIVINGS |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $17,434
- Liabilities
- $335,549
- Net assets
- -$318,115
- Revenue
- $0
- Expenses
- $12,569
- Net income
- -$12,569