Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Learning Is Open Inc.
990EZ • Fiscal year 2015 • EIN 46-3897484
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.64x
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
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
100th percentile
Faster asset growth than 100% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Up$16,983
Up $16,982 (+1698200%) from 2014
Net Assets
-$10,789
No earlier filing loaded for comparison.
Liabilities
Up$27,772
Up $27,772 from 2014
Revenue And Expenses
Revenue
Down$0
Down $150,415 (-100%) from 2014
Expenses
Down$9,693
Down $141,818 (-94%) from 2014
Net Income
Down-$9,693
Down $8,597 (-784%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- May 16, 2016
- Return Version
- 2014v6.0
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.
LEARNING IS OPEN (LiO) 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
| Description | Grants | Expenses |
|---|---|---|
| ADVANCE EDUCATION BY PROMOTING LEARNING AND LITERACY | $8,525 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ADAM RAY | Chief Executive | - | $0 | - | - |
| KEN BERRICK | Board Member | - | $0 | - | - |
| STEPHEN RASMUSSEN | Board Member | - | $0 | - | - |
| NICHOLAS JACKIW | Treasurer | - | $0 | - | - |
| STEPHEN BROWN | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Learning Is Open
- EIN
- 46-3897484
- Phone
- 4155331005
- Address
- 6400 HOLLIS STREET SUITE 5, EMERYVILLE, CA 94608
Signing Officer
- Name
- Adam Ray
- Title
- CEO
- Signed
- 2016-05-16
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gilmore & Associates
- Address
- 177 BOVET RD STE 550, SAN MATEO, CA 94402-3116
- Preparer
- Kevin R Gilmore CPA
- Phone
- 6504326110
Supplemental Narrative
Additional Explanations
Other Expenses.1009
“Depreciation $24”
Other Expenses.1
“Program contract services $8525”
Other Expenses.2
“Taxes licenses and fees $250”
Other Expenses.3
“BANK FEES $24”
Other Assets.1012
“Intangible Assets - Beginning $0 Intangible Assets - Ending $16983”
Total Liabilities.1008
“Unsecured Notes and Loans Payable - Beginning $1096 Unsecured Notes and Loans Payable - Ending $27772”
Raw XML Appendix138 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 | ADAM RAY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4155331005 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1405 OAKLAND AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PIEDMONT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94611 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -9693 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 870 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 16983 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -1096 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -10789 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -1096 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -10789 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ADAM RAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KEN BERRICK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | STEPHEN RASMUSSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | NICHOLAS JACKIW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | STEPHEN BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHIEF EXECUTIVE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 16983 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8823 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LEARNING IS OPEN (LiO) 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ADVANCE EDUCATION BY PROMOTING LEARNING AND LITERACY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 8525 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1096 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 27772 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 9693 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 8525 |
| IRS990EZ/TotalRevenueAmt | 0 | 0 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LEARNINGISOPEN.COM |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 150415 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 150415 |
| 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 | 150415 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 150415 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 150415 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 150415 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation $24 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROGRAM CONTRACT SERVICES $8525 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TAXES LICENSES AND FEES $250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BANK FEES $24 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Intangible Assets - Beginning $0 Intangible Assets - Ending $16983 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Unsecured Notes and Loans Payable - Beginning $1096 Unsecured Notes and Loans Payable - Ending $27772 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1009 |
| 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 Assets.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Total Liabilities.1008 |
| ReturnHeader/BuildTS | 0 | 2016-08-17 19:52:53Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ADAM RAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-05-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEARNING IS OPEN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 463897484 |
| ReturnHeader/Filer/PhoneNum | 0 | 4155331005 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6400 HOLLIS STREET SUITE 5 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EMERYVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94608 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GILMORE & ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 177 BOVET RD STE 550 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN MATEO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 944023116 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6504326110 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Kevin R Gilmore CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2016-05-16T15:05:27-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-06-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $16,983
- Liabilities
- $27,772
- Net assets
- -$10,789
- Revenue
- $0
- Expenses
- $9,693
- Net income
- -$9,693