Civic Intelligence

Learning Is Open

EIN 46-3897484 • 501(c)3 • Piedmont, CA

Profile

Learning Is Open encourages and promotes authentic, connected, and open learning experiences. LIO works with a variety of organizations and cultural institutions, like museums, to create and package activity that teachers can use at school and that young people can take part in outside of school.

70 Pacific AvePiedmont, CA 94611

www.learningisopen.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.61x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.61x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

40th percentile

-2.4%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

43rd percentile

-5.9%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

97th percentile

317%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$17,847

Down $1,118 (-5.9%) from 2024

Liabilities

Flat

$28,760

Flat from 2024

Net Assets

Down

-$10,913

Down $1,118 (-11%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin40th percentile

Revenue

Up

$46,971

Up $35,710 (+317%) from 2024

Expenses

Up

$48,089

Up $38,736 (+414%) from 2024

Net Income

Down

-$1,118

Down $3,026 (-159%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$20K$0-$20KAssets 2014: $1Liabilities 2014: $02014Assets 2015: $16,983Liabilities 2015: $27,772Net Assets 2015: -$10,7892015Assets 2016: $16,959Liabilities 2016: $28,3622016Assets 2018: $17,056Liabilities 2018: $28,760Net Assets 2018: -$11,7042018Assets 2019: $16,994Liabilities 2019: $28,760Net Assets 2019: -$11,7662019Assets 2020: $16,956Liabilities 2020: $28,760Net Assets 2020: -$11,8042020Assets 2021: $16,956Liabilities 2021: $28,760Net Assets 2021: -$11,8042021Assets 2022: $16,956Liabilities 2022: $28,760Net Assets 2022: -$11,8042022Assets 2023: $17,057Liabilities 2023: $28,760Net Assets 2023: -$11,7032023Assets 2024: $18,965Liabilities 2024: $28,760Net Assets 2024: -$9,7952024Assets 2025: $17,847Liabilities 2025: $28,760Net Assets 2025: -$10,9132025

Highlighted filing

2025

Assets$17,847
Liabilities$28,760
Net Assets-$10,913
Open 2025 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2014: $150,415Expenses 2014: $151,511Net Income 2014: -$1,0962014Revenue 2015: $0Expenses 2015: $9,693Net Income 2015: -$9,6932015Revenue 2016: $0Expenses 2016: $614Net Income 2016: -$6142016Revenue 2018: $2,691Expenses 2018: $2,638Net Income 2018: $532018Revenue 2019: $3,260Expenses 2019: $3,322Net Income 2019: -$622019Revenue 2020: $7,892Expenses 2020: $7,930Net Income 2020: -$382020Revenue 2021: $02021Revenue 2022: $02022Revenue 2023: $19,709Expenses 2023: $19,608Net Income 2023: $1012023Revenue 2024: $11,261Expenses 2024: $9,353Net Income 2024: $1,9082024Revenue 2025: $46,971Expenses 2025: $48,089Net Income 2025: -$1,1182025

Highlighted filing

2025

Revenue$46,971
Expenses$48,089
Net Income-$1,118
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,847
Liabilities
$28,760
Net assets
-$10,913
Revenue
$46,971
Expenses
$48,089
Net income
-$1,118
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.18$0.29$0.11$0.47$0.48$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.29$0.10$0.11$0.09$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.29$0.12$0.20$0.20$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.29$0.12$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.29$0.12$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.17$0.29$0.12$0.08$0.08$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.29$0.12$0.03$0.03$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.29$0.12$0.03$0.03$0.00
2016Summary only. Only limited summary data is available for this year.$0.17$0.28$0.00$0.01$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.28$0.11$0.00$0.10$0.10
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$1.50$1.52$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$46,971
Mission and Program Overview

Mission

Learning Is Open encourages and promotes authentic, connected, and open learning experiences. LIO works with a variety of organizations and cultural institutions, like museums, to create and package activity that teachers can use at school and that young people can take part in outside of school.

Program Services

DescriptionGrantsExpenses
ADVANCE EDUCATION BY PROMOTING LEARNING AND LITERACY--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zoe RayDirector-$0--
Mark HauberPresident-$0--
Allison RayTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Learning is Open
EIN
46-3897484
Phone
4155331005
Address
70 Pacific Ave, Piedmont, CA 94611

Signing Officer

Name
Mark Hauber
Title
President
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
WCI Tax and Accounting
Address
PO Box 238, Towner, ND 58788
Preparer
Peter Winger
Phone
7017205415
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $10000”

Other Expenses.1012

“Insurance $2120”

Other Expenses.1

“Event Expenses $29518”

Other Expenses.2

“Event Staff $5385”

Other Assets.1

“- Beginning $16864 - Ending $16864”

Total Liabilities.1

“- Beginning $28760 - Ending $28760”

Raw XML Appendix137 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.

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IRS990EZ/OtherExpensesTotalAmt047023
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IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4- Beginning $16864 - Ending $16864
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Peter Winger
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T14:14:57-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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