Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Conditions for Learning
990EZ • Fiscal year 2019 • EIN 36-4720339
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.04x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 46.2% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$148,037
Up $118,616 (+403%) from 2017
Net Assets
Up$142,266
Up $129,994 (+1059%) from 2017
Liabilities
Down$5,771
Down $11,378 (-66%) from 2017
Revenue And Expenses
Revenue
Up$195,000
Up $75,800 (+64%) from 2017
Expenses
Down$113,243
Down $288 (-0.3%) from 2017
Net Income
Up$81,757
Up $76,088 (+1342%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2018 to Sep 30, 2019
- Signed
- May 5, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $195,000
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 | $112,826 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JASON KNIGHTON | President | FT | $90,000 | - | $90,000 |
| JOHN PATRICK | Treasurer | - | $0 | - | - |
| RICHARD DEAN | Chairman | - | $0 | - | - |
| GARED PRICE JONES | Secretary | - | $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
- 2020-05-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Diana M Viducich CPA
- Address
- 2020 HURLEY WAY STE 230, SACRAMENTO, CA 95825-3227
- Preparer
- Diana M Viducich CPA
- Phone
- 9169226092
Supplemental Narrative
Additional Explanations
Client Note 1
“Client 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.”
Other Expenses.1001
“Advertising and Promotion $763”
Other Expenses.1002
“Office Expenses $1031”
Other Expenses.1008
“Interest $64”
Other Expenses.1009
“Depreciation $562”
Other Expenses.1012
“Insurance $1313”
Other Expenses.1
“SUBCONTRACTORS $4750”
Other Expenses.2
“TRAVEL-MILEAGE $3144”
Other Expenses.3
“VIDEO PRODUCTION $1450”
Other Expenses.4
“JOB SUPPLIES $482”
Other Expenses.5
“Meals & entertainment $451”
Other Expenses.6
“Payroll fee & online serv $414”
Other Expenses.7
“BANK CHARGES $206”
Other Expenses.8
“PENALTIES $147”
Other Expenses.9
“TAX EXPENSE $70”
Other Expenses.11
“DUES & SUBSCRIPTIONS $27”
Other Assets.1003
“Machinery and Equipment - Beginning $625 Machinery and Equipment - Ending $1398”
Total Liabilities.1
“CREDIT CARD PAYABLE - Beginning $2331 CREDIT CARD PAYABLE - Ending $230”
Total Liabilities.2
“PAYROLL TAXES PAYABLE - Beginning $2412 PAYROLL TAXES PAYABLE - Ending $2397”
Total Liabilities.3
“DUE TO OFFICER - Beginning $2186 DUE TO OFFICER - Ending $3144”
Raw XML Appendix175 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 | 66813 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 146639 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 81757 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1200 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 67438 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 148037 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 195000 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 60509 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 142266 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 60509 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 142266 |
| 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 | 90000 |
| 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 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 625 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1398 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 14874 |
| 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 | 39 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 195000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATIONAL PURPOSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 112826 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 97130 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6929 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5771 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 113243 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 112826 |
| IRS990EZ/TotalRevenueAmt | 0 | 195000 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.conditionsforlearning.com |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 50 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 132600 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 119150 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 124000 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20500 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 396250 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 100 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 50 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 396350 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $763 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $1031 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Interest $64 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Depreciation $562 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Insurance $1313 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SUBCONTRACTORS $4750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TRAVEL-MILEAGE $3144 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | VIDEO PRODUCTION $1450 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | JOB SUPPLIES $482 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | MEALS & ENTERTAINMENT $451 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | PAYROLL FEE & ONLINE SERV $414 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | BANK CHARGES $206 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | PENALTIES $147 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | TAX EXPENSE $70 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | DUES & SUBSCRIPTIONS $27 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Machinery and Equipment - Beginning $625 Machinery and Equipment - Ending $1398 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | CREDIT CARD PAYABLE - Beginning $2331 CREDIT CARD PAYABLE - Ending $230 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | PAYROLL TAXES PAYABLE - Beginning $2412 PAYROLL TAXES PAYABLE - Ending $2397 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | DUE TO OFFICER - Beginning $2186 DUE TO OFFICER - Ending $3144 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Total Liabilities.3 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JASON KNIGHTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-05-05 |
| 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/PreparerFirmGrp/PreparerFirmEIN | 0 | 813084543 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIANA M VIDUCICH CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2020 HURLEY WAY STE 230 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SACRAMENTO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 958253227 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9169226092 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Diana M Viducich CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2020-05-08T14:57:14-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-09-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $148,037
- Liabilities
- $5,771
- Net assets
- $142,266
- Revenue
- $195,000
- Expenses
- $113,243
- Net income
- $81,757