Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Conditions for Learning
EIN 36-4720339 • 501(c)3 • Davis, CA
Profile
To engage in educational activities to close the achievement gap, improve school climate, and retain teachers and to carry on other educational activities associated with this goal as allowed by law.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 85.7% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Balance Sheet
Assets
Down$272,024
Down $18,150 (-6.3%) from 2023
Liabilities
Down$5,913
Down $3,065 (-34%) from 2023
Net Assets
Down$266,111
Down $15,085 (-5.4%) from 2023
Revenue
Down$123,962
Down $47,062 (-28%) from 2023
Expenses
Down$139,047
Down $1,766 (-1.3%) from 2023
Net Income
Down-$15,085
Down $45,296 (-150%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $272,024
- Liabilities
- $5,913
- Net assets
- $266,111
- Revenue
- $123,962
- Expenses
- $139,047
- Net income
- -$15,085
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- Jul 24, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $123,962
Mission and Program Overview
Mission
To engage in educational activities to close the achievement gap, improve school climate, and retain teachers and to carry on other educational activities associated with this goal as allowed by law.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EDUCATIONAL PURPOSES | - | $134,206 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JASON KNIGHTON | President | FT | $106,225 | - | $106,225 |
| JOHN PATRICK | Treasurer | - | $0 | - | - |
| RICHARD DEAN | Secretary | - | $0 | - | - |
| GARED PRICE JONES | Chairman | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Conditions for Learning
- EIN
- 36-4720339
- Phone
- 5309024627
- Address
- 3683 EL SEGUNDO AVENUE, DAVIS, CA 95618
Signing Officer
- Name
- Jason Knighton
- Title
- President
- Signed
- 2025-07-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Diana M Viducich CPA
- Address
- 2277 FAIR OAKS BLVD STE 425, SACRAMENTO, CA 95825
- Preparer
- Diana M Viducich CPA
- Phone
- 9169226092
Supplemental Narrative
Additional Explanations
Other Expenses.1001
“Advertising and Promotion $1200”
Other Expenses.1002
“Office Expenses $483”
Other Expenses.1008
“Interest $122”
Other Expenses.1009
“Depreciation $491”
Other Expenses.1012
“Insurance $6631”
Other Expenses.1
“JOB SUPPLIES $5647”
Other Expenses.2
“TRAVEL-MILEAGE $2785”
Other Expenses.3
“Payroll fee & online serv $2493”
Other Expenses.4
“Meals & entertainment $1838”
Other Expenses.5
“Dues & subscriptions $940”
Other Expenses.6
“BANK CHARGES $160”
Other Expenses.7
“TAX EXPENSE $75”
Other Assets.1003
“Machinery and Equipment - Beginning $2416 Machinery and Equipment - Ending $1925”
Total Liabilities.1
“CREDIT CARD PAYABLE - Beginning $773 CREDIT CARD PAYABLE - Ending $122”
Total Liabilities.2
“PAYROLL TAXES PAYABLE - Beginning $5560 PAYROLL TAXES PAYABLE - Ending $3006”
Total Liabilities.3
“DUE TO OFFICER - Beginning $2645 DUE TO OFFICER - Ending $2785”
Statement Note 1
“Part iv - list of officers, directors ---compensation paid to jason knighton is paid to him in his capacity as an employee of conditions for learning, not for his services as an officer.”
Raw XML Appendix180 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 | JASON KNIGHTON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5309024627 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3683 EL SEGUNDO AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DAVIS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95618 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 287758 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 270099 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 123962 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -15085 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1500 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 290174 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 272024 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 123962 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 281196 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 266111 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 281196 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 266111 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 50.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 106225 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JASON KNIGHTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN PATRICK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICHARD DEAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GARED PRICE JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Chairman |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2416 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1925 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 22865 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ENGAGE IN EDUCATIONAL ACTIVITIES TO CLOSE THE ACHIEVEMENT GAP, IMPROVE SCHOOL CLIMATE, AND RETAIN TEACHERS AND TO CARRY ON OTHER EDUCATIONAL ACTIVITIES ASSOCIATED WITH THIS GOAL AS ALLOWED BY LAW. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 27 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATIONAL PURPOSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 134206 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 114655 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 8978 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5913 |
| 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 | 139047 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 134206 |
| IRS990EZ/TotalRevenueAmt | 0 | 123962 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.conditionsforlearning.org |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 123962 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 171024 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 114540 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 177013 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 174852 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 761391 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 761391 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 123962 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 171024 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 114540 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 177013 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 174852 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 761391 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 761391 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $1200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $483 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Interest $122 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $491 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $6631 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | JOB SUPPLIES $5647 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TRAVEL-MILEAGE $2785 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PAYROLL FEE & ONLINE SERV $2493 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MEALS & ENTERTAINMENT $1838 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DUES & SUBSCRIPTIONS $940 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | BANK CHARGES $160 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | TAX EXPENSE $75 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $2416 Machinery and Equipment - Ending $1925 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | CREDIT CARD PAYABLE - Beginning $773 CREDIT CARD PAYABLE - Ending $122 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | PAYROLL TAXES PAYABLE - Beginning $5560 PAYROLL TAXES PAYABLE - Ending $3006 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | DUE TO OFFICER - Beginning $2645 DUE TO OFFICER - Ending $2785 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | PART IV - LIST OF OFFICERS, DIRECTORS ---COMPENSATION PAID TO JASON KNIGHTON IS PAID TO HIM IN HIS CAPACITY AS AN EMPLOYEE OF CONDITIONS FOR LEARNING, NOT FOR HIS SERVICES AS AN OFFICER. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Statement Note 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON KNIGHTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CONDITIONS FOR LEARNING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COND |
| ReturnHeader/Filer/EIN | 0 | 364720339 |
| ReturnHeader/Filer/PhoneNum | 0 | 5309024627 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3683 EL SEGUNDO AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DAVIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95618 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 813084543 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIANA M VIDUCICH CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2277 FAIR OAKS BLVD STE 425 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SACRAMENTO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95825 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9169226092 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Diana M Viducich CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-07-30T12:35:33-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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