Civic Intelligence

Learning Is Open Inc.

990EZ • Fiscal year 2018 • EIN 46-3897484

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 07, 2018

Organization Profilewww.learningisopen.org
70 Pacific AvenuePiedmont, CA 94611

(415) 533-1005

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.69x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

99th percentile

10.69x

Higher debt load relative to revenue than 99% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

48th percentile

0.3%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2018

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$17,056

Up $97 (+0.6%) from 2016

Net Assets

-$11,704

No earlier filing loaded for comparison.

Liabilities

Up

$28,760

Up $398 (+1.4%) from 2016

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin47th percentile

Revenue

Up

$2,691

Up $2,691 from 2016

Expenses

Up

$2,638

Up $2,024 (+330%) from 2016

Net Income

Up

$53

Up $667 (+109%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$17,056
Liabilities$28,760
Net Assets-$11,704
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$2,691
Expenses$2,638
Net Income$53
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 7, 2018
Return Version
2017v2.2
Gross Receipts
$2,691
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
Adam RayTreasurer-$0--
Stephen RasmussenTrustee-$0--
Stephen BrownPresident-$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
Adam Ray
Title
Treasurer
Signed
2018-11-07
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Other Expenses.1005

“Travel $145”

Other Expenses.1010

“Amortization $24”

Other Expenses.1

“Subscriptions $714”

Other Expenses.2

“Bank Fees $192”

Other Assets.1

“- Beginning $16935 - Ending $16912”

Total Liabilities.1

“- Beginning $28760 - Ending $28760”

Raw XML Appendix136 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/BooksInCareOfDetail/USAddress/CityNm0Piedmont
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094611
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt068
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-11704
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016935
IRS990EZ/OtherAssetsTotalDetail/EOYAmt016912
IRS990EZ/OtherExpensesTotalAmt01075
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Learning 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ADVANCE EDUCATION BY PROMOTING LEARNING AND LITERACY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt028760
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt028760
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt02638
IRS990EZ/TotalRevenueAmt02691
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.learningisopen.org
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01563
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt016227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0150415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0168205
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0168205
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01563
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt016227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0150415
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0168205
IRS990ScheduleA/TotalSupportAmt0168205
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel $145
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Amortization $24
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Subscriptions $714
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bank Fees $192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4- Beginning $16935 - Ending $16912
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5- Beginning $28760 - Ending $28760
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Adam Ray
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Learning is Open
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0463897484
ReturnHeader/Filer/PhoneNum04155331005
ReturnHeader/Filer/USAddress/AddressLine1Txt070 Pacific Avenue
ReturnHeader/Filer/USAddress/CityNm0Piedmont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094611
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450274436
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WCI Accounting Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 238
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Towner
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058788
ReturnHeader/PreparerPersonGrp/PhoneNum07017205415
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Peter Winger
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-07T11:24:28-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,056
Liabilities
$28,760
Net assets
-$11,704
Revenue
$2,691
Expenses
$2,638
Net income
$53
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