Civic Intelligence

Learning Is Open Inc.

990EZ • Fiscal year 2023 • EIN 46-3897484

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 15, 2023

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

(415) 533-1005

Siviq Scores

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

Liabilities / Assets

97th percentile

1.69x

Higher debt load relative to assets than 97% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

1.46x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

45th percentile

0.5%

Higher net margin than 45% of similar nonprofits.

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

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

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

Asset Growth

49th percentile

0.6%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

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

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$17,057

Up $101 (+0.6%) from 2022

Net Assets

Up

-$11,703

Up $101 (+0.9%) from 2022

Liabilities

Flat

$28,760

Flat from 2022

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin45th percentile

Revenue

Up

$19,709

Up $19,709 from 2022

Expenses

$19,608

No earlier filing loaded for comparison.

Net Income

$101

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2023

Assets$17,057
Liabilities$28,760
Net Assets-$11,703
Open 2023 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

2023

Revenue$19,709
Expenses$19,608
Net Income$101
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$19,709
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-$19,608
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zoe RaySecretary-$0--
Mark HauberTreasurer-$0--
Allison RayPresident-$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
Alison Ray
Title
President
Signed
2023-11-15
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.1002

“Office Expenses $54”

Other Expenses.1012

“Insurance $701”

Other Expenses.1

“Event Expenses $18853”

Other Assets.1

“- Beginning $16864 - Ending $16864”

Total Liabilities.1

“- Beginning $28760 - Ending $28760”

Raw XML Appendix142 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Mark Hauber
IRS990EZ/BooksInCareOfDetail/PhoneNum04155331005
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt070 Pacific Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Piedmont
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094611
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt092
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0193
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019709
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0101
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt016956
IRS990EZ/Form990TotalAssetsGrp/EOYAmt017057
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt019709
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-11804
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-11703
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-11804
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-11703
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Zoe Ray
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mark Hauber
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Allison Ray
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016864
IRS990EZ/OtherAssetsTotalDetail/EOYAmt016864
IRS990EZ/OtherExpensesTotalAmt019608
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/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019608
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt028760
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt028760
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt019608
IRS990EZ/TotalProgramServiceExpensesAmt019608
IRS990EZ/TotalRevenueAmt019709
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.learningisopen.org
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt019709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt07892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03260
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt030861
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt030861
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt019709
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03260
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt030861
IRS990ScheduleA/TotalSupportAmt030861
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $54
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Event Expenses $18853
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3- Beginning $16864 - Ending $16864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4- Beginning $28760 - Ending $28760
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Alison Ray
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Learning is Open
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0463897484
ReturnHeader/Filer/PhoneNum04155331005
ReturnHeader/Filer/USAddress/AddressLine1Txt070 Pacific Ave
ReturnHeader/Filer/USAddress/CityNm0Piedmont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094611
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470274436
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WCI Tax and Accounting
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/ReturnTs02023-11-15T11:25:32-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Alison
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Ray
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,057
Liabilities
$28,760
Net assets
-$11,703
Revenue
$19,709
Expenses
$19,608
Net income
$101
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