Civic Intelligence

The Learning Foundation Inc

990EZ • Fiscal year 2023 • EIN 47-3121469

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 09, 2023

Organization ProfileN/A
314 Cypress AvePinehurst, GA 31070

(229) 645-3383

Siviq Scores

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

Liabilities / Assets

100th percentile

78.43x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

4.86x

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

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

Net Margin

13th percentile

-37%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

94th percentile

$59,087

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 67.4% of source-year revenue.

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

Asset Growth

6th percentile

-70%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

14th percentile

-42%

Faster revenue growth than 14% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$5,431

Down $12,521 (-70%) from 2022

Net Assets

Down

-$420,539

Down $32,341 (-8.3%) from 2022

Liabilities

Up

$425,970

Up $19,820 (+4.9%) from 2022

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin13th percentile

Revenue

Down

$87,721

Down $62,858 (-42%) from 2022

Expenses

Down

$120,063

Down $33,105 (-22%) from 2022

Net Income

Down

-$32,342

Down $29,753 (-1149%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$500K$0-$500KAssets 2016: $4,138Liabilities 2016: $57,5002016Assets 2017: $2,768Liabilities 2017: $125,0002017Assets 2018: $71Liabilities 2018: $207,4002018Assets 2019: $13,517Liabilities 2019: $285,4002019Assets 2020: $4,195Liabilities 2020: $341,4002020Assets 2021: $1,790Liabilities 2021: $387,400Net Assets 2021: -$385,6102021Assets 2022: $17,952Liabilities 2022: $406,150Net Assets 2022: -$388,1982022Assets 2023: $5,431Liabilities 2023: $425,970Net Assets 2023: -$420,5392023Assets 2024: $5,841Liabilities 2024: $244,720Net Assets 2024: -$238,8792024Assets 2025: $3,009Liabilities 2025: $131,116Net Assets 2025: -$128,1072025

Highlighted filing

2023

Assets$5,431
Liabilities$425,970
Net Assets-$420,539
Open 2023 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2016: $62,852Expenses 2016: $116,245Net Income 2016: -$53,3932016Revenue 2017: $43,705Expenses 2017: $112,575Net Income 2017: -$68,8702017Revenue 2018: $27,898Expenses 2018: $112,995Net Income 2018: -$85,0972018Revenue 2019: $28,396Expenses 2019: $92,950Net Income 2019: -$64,5542019Revenue 2020: $27,896Expenses 2020: $93,219Net Income 2020: -$65,3232020Revenue 2021: $60,871Expenses 2021: $109,276Net Income 2021: -$48,4052021Revenue 2022: $150,579Expenses 2022: $153,168Net Income 2022: -$2,5892022Revenue 2023: $87,721Expenses 2023: $120,063Net Income 2023: -$32,3422023Revenue 2024: $390,629Expenses 2024: $208,969Net Income 2024: $181,6602024Revenue 2025: $582,031Expenses 2025: $471,259Net Income 2025: $110,7722025

Highlighted filing

2023

Revenue$87,721
Expenses$120,063
Net Income-$32,342
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$87,721
Mission and Program Overview

Mission

EDUCATIONAL ENRICHMENT

Program Services

DescriptionGrantsExpenses
EDUCATE, TRAIN, TUTOR AND ASSIST STUDENTS WITH LEARNING DIABILITIES IN AND AROUND CENTRAL GEORGIA. STUDENTS ASSISTED DURING FYE 6/30/2022 RANGED FROM ELEMENTARY THROUGH HIGH SCHOOL-$120,063
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAN C PEAVYChairmanFT$59,087-$59,087
JOHN SHANNON AKIN IIIDirector/Tre-$0--
ADAM HORNEDirector-$0--
ELIZABETH EUGENIA BOXDirector-$0--
CHRISTINA WOODSDirector/Sec-$0--
Filing and Contact Details

Filer

Filer Name
The Learning Foundation Inc
EIN
47-3121469
Phone
2296453383
Address
314 CYPRESS AVE, PINEHURST, GA 31070

Signing Officer

Name
Jan C Peavy
Title
Chairman
Phone
2296453383
Signed
2023-11-09
Discuss with paid preparer
Yes

Preparer

Firm
Easom & Easom Pc
Address
120 E UNION ST, VIENNA, GA 31092
Preparer
Marcelina Easom CPA
Phone
2292684795
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses educational scholarship 30,307 total 30,307”

Form 990-ez, Part II, Line 26

“Loan payable - fullington acadeamy 406,150 425,970”

Raw XML Appendix153 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PINEHURST
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd031070
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017953
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05431
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt062857
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-32342
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01946
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt05431
IRS990EZ/GrossReceiptsAmt087721
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-388197
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-420539
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-388197
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-420539
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt059087
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAN C PEAVY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN SHANNON AKIN III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ADAM HORNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ELIZABETH EUGENIA BOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRISTINA WOODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR/TRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR/SEC
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt030307
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATIONAL ENRICHMENT
IRS990EZ/PrintingPublicationsPostageAmt0228
IRS990EZ/ProgramServiceRevenueAmt024864
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATE, TRAIN, TUTOR AND ASSIST STUDENTS WITH LEARNING DIABILITIES IN AND AROUND CENTRAL GEORGIA. STUDENTS ASSISTED DURING FYE 6/30/2022 RANGED FROM ELEMENTARY THROUGH HIGH SCHOOL
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0120063
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt087582
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0406150
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0425970
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0120063
IRS990EZ/TotalProgramServiceExpensesAmt0120063
IRS990EZ/TotalRevenueAmt087721
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt062857
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0121674
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt047826
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010365
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt017864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0260586
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt024864
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt028905
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013045
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt017531
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt010532
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt094877
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0355463
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt087721
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0150579
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt060871
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt027896
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt028396
IRS990ScheduleA/Total509Grp/TotalAmt0355463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt087721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0150579
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt060871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt027896
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt028396
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0355463
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES EDUCATIONAL SCHOLARSHIP 30,307 TOTAL 30,307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOAN PAYABLE - FULLINGTON ACADEAMY 406,150 425,970
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN C PEAVY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02296453383
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0473121469
ReturnHeader/Filer/PhoneNum02296453383
ReturnHeader/Filer/USAddress/AddressLine1Txt0314 CYPRESS AVE
ReturnHeader/Filer/USAddress/CityNm0PINEHURST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031070
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464473957
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EASOM & EASOM PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 E UNION ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VIENNA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031092
ReturnHeader/PreparerPersonGrp/PhoneNum02292684795
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARCELINA EASOM CPA
ReturnHeader/ReturnTs02023-11-13T11:49:16-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PEAVY
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
$5,431
Liabilities
$425,970
Net assets
-$420,539
Revenue
$87,721
Expenses
$120,063
Net income
-$32,342
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$1.31$1.28$5.82$4.71$1.11
2024Detailed filing. Detailed filing data is available for this year.$0.06$2.45$2.39$3.91$2.09$1.82
2023Detailed filing. Detailed filing data is available for this year.$0.05$4.26$4.21$0.88$1.20$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.18$4.06$3.88$1.51$1.53$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.02$3.87$3.86$0.61$1.09$0.48
2020Summary only. Only limited summary data is available for this year.$0.04$3.41$0.28$0.93$0.65
2019Summary only. Only limited summary data is available for this year.$0.14$2.85$0.28$0.93$0.65
2018Summary only. Only limited summary data is available for this year.$0.00$2.07$0.28$1.13$0.85
2017Summary only. Only limited summary data is available for this year.$0.03$1.25$0.44$1.13$0.69
2016Summary only. Only limited summary data is available for this year.$0.04$0.58$0.63$1.16$0.53