Civic Intelligence

Learning Plus Associates

990 • Fiscal year 2023 • EIN 56-2298434

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

Organization ProfileWWW.LEARNING-PLUS.ORG

View Organization Page

9480 Utica Avenue Ste 605Rancho Cucamonga, CA 91730

(909) 484-6002

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.45x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.44x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

26th percentile

-7.6%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$107,746

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-7.7%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

0.1%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$1,713,658

Down $143,042 (-7.7%) from 2022

Net Assets

Down

$948,815

Down $133,262 (-12%) from 2022

Liabilities

Down

$764,843

Down $9,780 (-1.3%) from 2022

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin26th percentile

Revenue

Up

$1,753,399

Up $1,137 (+0.1%) from 2022

Expenses

Up

$1,886,661

Up $198,585 (+12%) from 2022

Net Income

Down

-$133,262

Down $197,448 (-308%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,895,206Liabilities 2011: $78,326Net Assets 2011: $2,816,8802011Assets 2012: $2,631,929Liabilities 2012: $59,886Net Assets 2012: $2,572,0432012Assets 2013: $1,462,211Liabilities 2013: $51,694Net Assets 2013: $1,410,5172013Assets 2014: $2,779,742Liabilities 2014: $31,341Net Assets 2014: $2,748,4012014Assets 2015: $2,429,653Liabilities 2015: $91,993Net Assets 2015: $2,337,6602015Assets 2016: $2,102,046Liabilities 2016: $82,717Net Assets 2016: $2,019,3292016Assets 2017: $1,735,365Liabilities 2017: $144,231Net Assets 2017: $1,591,1342017Assets 2018: $1,529,670Liabilities 2018: $166,799Net Assets 2018: $1,362,8712018Assets 2019: $1,389,545Liabilities 2019: $130,375Net Assets 2019: $1,259,1702019Assets 2020: $1,419,583Liabilities 2020: $351,809Net Assets 2020: $1,067,7742020Assets 2021: $1,380,870Liabilities 2021: $362,979Net Assets 2021: $1,017,8912021Assets 2022: $1,856,700Liabilities 2022: $774,623Net Assets 2022: $1,082,0772022Assets 2023: $1,713,658Liabilities 2023: $764,843Net Assets 2023: $948,8152023Assets 2024: $1,150,943Liabilities 2024: $777,638Net Assets 2024: $373,3052024Assets 2025: $812,891Liabilities 2025: $825,685Net Assets 2025: -$12,7942025

Highlighted filing

2023

Assets$1,713,658
Liabilities$764,843
Net Assets$948,815
Open 2023 Filing

Operations Trend

Revenue Growth38th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $8,344,626Expenses 2011: $7,698,202Net Income 2011: $646,4242011Revenue 2012: $6,945,041Expenses 2012: $7,189,879Net Income 2012: -$244,8382012Revenue 2013: $4,809,677Expenses 2013: $5,955,262Net Income 2013: -$1,145,5852013Revenue 2014: $4,349,177Expenses 2014: $4,875,784Net Income 2014: -$526,6072014Revenue 2015: $3,302,127Expenses 2015: $3,712,868Net Income 2015: -$410,7412015Revenue 2016: $2,575,419Expenses 2016: $2,893,750Net Income 2016: -$318,3312016Revenue 2017: $1,304,469Expenses 2017: $1,732,664Net Income 2017: -$428,1952017Revenue 2018: $785,272Expenses 2018: $1,013,535Net Income 2018: -$228,2632018Revenue 2019: $913,767Expenses 2019: $1,017,467Net Income 2019: -$103,7002019Revenue 2020: $904,351Expenses 2020: $1,095,747Net Income 2020: -$191,3962020Revenue 2021: $1,203,141Expenses 2021: $1,253,023Net Income 2021: -$49,8822021Revenue 2022: $1,752,262Expenses 2022: $1,688,076Net Income 2022: $64,1862022Revenue 2023: $1,753,399Expenses 2023: $1,886,661Net Income 2023: -$133,2622023Revenue 2024: $1,469,229Expenses 2024: $2,044,739Net Income 2024: -$575,5102024Revenue 2025: $1,488,745Expenses 2025: $1,874,844Net Income 2025: -$386,0992025

Highlighted filing

2023

Revenue$1,753,399
Expenses$1,886,661
Net Income-$133,262
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,753,399
Mission and Program Overview

Mission

Developing and providing curricula to assist schools and school districts in meeting state educational standards.

Providing curricula to assist school districts in meeting state educational standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$882,191$745,425▼ $136,766
Cash and Non-Interest-Bearing Accounts$656,870$690,182▲ $33,312
Accounts Receivable$306,041$210,934▼ $95,107
Inventories for Sale or Use$5,735$48,326▲ $42,591
Land, Buildings, and Equipment, Net$2,333$15,261▲ $12,928
Total Assets$1,856,700$1,713,658▼ $143,042
Other Assets Total$3,530$3,530→ $0
Liabilities
Unsecured Notes Loans Payable$737,400$737,400→ $0
Accounts Payable and Accrued Expenses$33,705$26,476▼ $7,229
Other Liabilities$3,518$967▼ $2,551
Total Liabilities$774,623$764,843▼ $9,780
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,082,077$948,815▼ $133,262
Total Net Assets Fund Balance$1,082,077$948,815▼ $133,262
Total Liabilities and Net Assets / Fund Balance$1,856,700$1,713,658▼ $143,042

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,550$236,560$246,110
Other Land Buildings$5,711$100,841$106,552
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sabina MillsSecretaryFT$107,746$107,746
Greg CowenTreasurerFT$105,172$105,172
Frances MazzoliniPresidentFT$100,413$100,413

Board Members and Trustees

NameTitle
Linda StrahanDirector
Marlin BrownDirector
Patrick Mc CurryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,753,399
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-133,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$973,783
Other Expenses$912,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$488,364$28,585-$516,949
Current Officers, Directors, Trustees, and Key Employees$157,141$156,190-$313,331
Depreciation Depletion$137,017$398-$137,415
Occupancy$63,664$27,284-$90,948
Fees for Services Other$74,868--$74,868
Other Employee Benefits$66,080$7,342-$73,422
Payroll Taxes$63,073$7,008-$70,081
Information Technology$53,554--$53,554
All Other Expenses$42,877--$42,877
Advertising$42,609--$42,609
Insurance$23,682$9,210-$32,892
Conferences and Meetings$750$26,761-$27,511
Office Expenses$20,833$2,841-$23,674
Interest$22,470--$22,470
Other Expenses$12,965$6,386-$19,351
Fees for Services Accounting$12,600--$12,600
Travel$5,081--$5,081
Fees for Services Legal$11--$11
Total Functional Expenses$1,614,656$272,005$0$1,886,661
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Plan Payable$879
Sales Tax Payable$88
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A copy of form 990 is reviewed by the president and treasurer before it is filed.”

Form 990, Part VI, Section B, Line 12C

“New customers, vendors and business relationships are disclosed at the quarterly board meetings”

Form 990, Part VI, Section B, Line 15

“Salaries are of similar school districts researched and then averaged to determine an appropriate figure. Salaries are also compared to similar school district positions which were included in a recent ag audit.”

Form 990, Part VI, Section C, Line 19

“Upon personal request the organization makes its governing documents, conflict of interest policy and financial statements available for inspection either by mail or onsite.”

Filing and Contact Details

Filer

Filer Name
Learning Plus Associates
EIN
56-2298434
Phone
9094846002
Address
9480 UTICA AVENUE STE 605, RANCHO CUCAMONGA, CA 91730

Signing Officer

Name
Greg Cowen
Title
Treasurer
Phone
9094846002
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Cowen
Formed
2002
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
18
Volunteers
0

Preparer

Firm
Swenson Accountancy Corporation
Address
10606 TRADEMARK PKWY N STE 203, RANCHO CUCAMONGA, CA 91730
Preparer
Dean a Norling
Phone
9099895867
Raw XML Appendix394 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt033705
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026476
IRS990/AccountsReceivableGrp/BOYAmt0306041
IRS990/AccountsReceivableGrp/EOYAmt0210934
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDING CURRICULA TO ASSIST SCHOOL DISTRICTS IN MEETING STATE EDUCATIONAL STANDARDS.
IRS990/AdvertisingGrp/ProgramServicesAmt042609
IRS990/AdvertisingGrp/TotalAmt042609
IRS990/AllOtherExpensesGrp/ProgramServicesAmt042877
IRS990/AllOtherExpensesGrp/TotalAmt042877
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GREG COWEN
IRS990/BooksInCareOfDetail/PhoneNum09094846002
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09480 UTICA AVENUE 605
IRS990/BooksInCareOfDetail/USAddress/CityNm0RANCHO CUCAMONGA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091730
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0656870
IRS990/CashNonInterestBearingGrp/EOYAmt0690182
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0156190
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0157141
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0313331
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt028585
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt0488364
IRS990/CompDisqualPersonsGrp/TotalAmt0516949
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt026761
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0750
IRS990/ConferencesMeetingsGrp/TotalAmt027511
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0912878
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01753399
IRS990/CYRevenuesLessExpensesAmt0-133262
IRS990/CYSalariesCompEmpBnftPaidAmt0973783
IRS990/CYTotalExpensesAmt01886661
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01753399
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0398
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0137017
IRS990/DepreciationDepletionGrp/TotalAmt0137415
IRS990/Desc0DEVELOPING AND PROVIDING CURRICULA TO ASSIST SCHOOLS AND SCHOOL DISTRICTS IN MEETING STATE EDUCATIONAL STANDARDS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt018
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01614656
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012600
IRS990/FeesForServicesAccountingGrp/TotalAmt012600
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt011
IRS990/FeesForServicesLegalGrp/TotalAmt011
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt074868
IRS990/FeesForServicesOtherGrp/TotalAmt074868
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0PATRICK MC CURRY
IRS990/Form990PartVIISectionAGrp/PersonNm1MARLIN BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm2LINDA STRAHAN
IRS990/Form990PartVIISectionAGrp/PersonNm3FRANCES MAZZOLINI
IRS990/Form990PartVIISectionAGrp/PersonNm4GREG COWEN
IRS990/Form990PartVIISectionAGrp/PersonNm5SABINA MILLS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3100413
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4105172
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5107746
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01753399
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt053554
IRS990/InformationTechnologyGrp/TotalAmt053554
IRS990/InsuranceGrp/ManagementAndGeneralAmt09210
IRS990/InsuranceGrp/ProgramServicesAmt023682
IRS990/InsuranceGrp/TotalAmt032892
IRS990/IntangibleAssetsGrp/BOYAmt0882191
IRS990/IntangibleAssetsGrp/EOYAmt0745425
IRS990/InterestGrp/ProgramServicesAmt022470
IRS990/InterestGrp/TotalAmt022470
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05735
IRS990/InventoriesForSaleOrUseGrp/EOYAmt048326
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0337401
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02333
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015261
IRS990/LandBldgEquipCostOrOtherBssAmt0352662
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DEVELOPING AND PROVIDING CURRICULA TO ASSIST SCHOOLS AND SCHOOL DISTRICTS IN MEETING STATE EDUCATIONAL STANDARDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01082077
IRS990/NetAssetsOrFundBalancesEOYAmt0948815
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01082077
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0948815
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt027284
IRS990/OccupancyGrp/ProgramServicesAmt063664
IRS990/OccupancyGrp/TotalAmt090948
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02841
IRS990/OfficeExpensesGrp/ProgramServicesAmt020833
IRS990/OfficeExpensesGrp/TotalAmt023674
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03530
IRS990/OtherAssetsTotalGrp/EOYAmt03530
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07342
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt066080
IRS990/OtherEmployeeBenefitsGrp/TotalAmt073422
IRS990/OtherExpensesGrp/Desc0PRODUCT SUPPLIES
IRS990/OtherExpensesGrp/Desc1EQUIP & FACILITY RENTAL
IRS990/OtherExpensesGrp/Desc2PRODUCT SHIPPING
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06386
IRS990/OtherExpensesGrp/ProgramServicesAmt0143008
IRS990/OtherExpensesGrp/ProgramServicesAmt1115247
IRS990/OtherExpensesGrp/ProgramServicesAmt268762
IRS990/OtherExpensesGrp/ProgramServicesAmt312965
IRS990/OtherExpensesGrp/TotalAmt0143008
IRS990/OtherExpensesGrp/TotalAmt1115247
IRS990/OtherExpensesGrp/TotalAmt268762
IRS990/OtherExpensesGrp/TotalAmt319351
IRS990/OtherLiabilitiesGrp/BOYAmt03518
IRS990/OtherLiabilitiesGrp/EOYAmt0967
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07008
IRS990/PayrollTaxesGrp/ProgramServicesAmt063073
IRS990/PayrollTaxesGrp/TotalAmt070081
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GREG COWEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0STANDARDS PLUS LESSONS
IRS990/ProgramServiceRevenueGrp/Desc1SHIPPING
IRS990/ProgramServiceRevenueGrp/Desc2STANDARDS PLUS TRAININ
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01614364
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1136285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01614364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1136285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22750
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0838612
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01752262
IRS990/PYRevenuesLessExpensesAmt064186
IRS990/PYSalariesCompEmpBnftPaidAmt0849464
IRS990/PYTotalExpensesAmt01688076
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01752262
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-133262
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01753898
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01753898
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01767262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01203141
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0914253
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0913769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06552323
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06552323
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01753898
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01767262
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01203141
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0914253
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0913769
IRS990ScheduleA/Total509Grp/TotalAmt06552323
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01753898
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01767262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01203141
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0914253
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0913769
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06552323
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt09550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0236560
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0246110
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05711
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0100841
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0106552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1879
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PLAN PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015261
IRS990ScheduleD/TotalLiabilityAmt0967
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW CUSTOMERS, VENDORS AND BUSINESS RELATIONSHIPS ARE DISCLOSED AT THE QUARTERLY BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES ARE OF SIMILAR SCHOOL DISTRICTS RESEARCHED AND THEN AVERAGED TO DETERMINE AN APPROPRIATE FIGURE. SALARIES ARE ALSO COMPARED TO SIMILAR SCHOOL DISTRICT POSITIONS WHICH WERE INCLUDED IN A RECENT AG AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON PERSONAL REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION EITHER BY MAIL OR ONSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01856700
IRS990/TotalAssetsEOYAmt01713658
IRS990/TotalAssetsGrp/BOYAmt01856700
IRS990/TotalAssetsGrp/EOYAmt01713658
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0272005
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01614656
IRS990/TotalFunctionalExpensesGrp/TotalAmt01886661
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0774623
IRS990/TotalLiabilitiesEOYAmt0764843
IRS990/TotalLiabilitiesGrp/BOYAmt0774623
IRS990/TotalLiabilitiesGrp/EOYAmt0764843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01082077
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0948815
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01614656
IRS990/TotalProgramServiceRevenueAmt01753399
IRS990/TotalReportableCompFromOrgAmt0313331
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01753399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01753399
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01856700
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01713658
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05081
IRS990/TravelGrp/TotalAmt05081
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0737400
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0737400
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09480 UTICA AVENUE 605
IRS990/USAddress/CityNm0RANCHO CUCAMONGA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091730
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LEARNING-PLUS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG COWEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09094846002
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING PLUS ASSOCIATES
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0562298434
ReturnHeader/Filer/PhoneNum09094846002
ReturnHeader/Filer/USAddress/AddressLine1Txt09480 UTICA AVENUE STE 605
ReturnHeader/Filer/USAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091730
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330305865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWENSON ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010606 TRADEMARK PKWY N STE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091730
ReturnHeader/PreparerPersonGrp/PhoneNum09099895867
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEAN A NORLING
ReturnHeader/ReturnTs02024-05-15T12:34:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GREG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COWEN
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 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,713,658
Liabilities
$764,843
Net assets
$948,815
Revenue
$1,753,399
Expenses
$1,886,661
Net income
-$133,262
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.83$0.01$1.49$1.87$0.39
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.78$0.37$1.47$2.04$0.58
2023Detailed filing. Detailed filing data is available for this year.$1.71$0.76$0.95$1.75$1.89$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.77$1.08$1.75$1.69$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.36$1.02$1.20$1.25$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.35$1.07$0.90$1.10$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.13$1.26$0.91$1.02$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.17$1.36$0.79$1.01$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.14$1.59$1.30$1.73$0.43
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.08$2.02$2.58$2.89$0.32
2015Summary only. Only limited summary data is available for this year.$2.43$0.09$2.34$3.30$3.71$0.41
2014Summary only. Only limited summary data is available for this year.$2.78$0.03$2.75$4.35$4.88$0.53
2013Summary only. Only limited summary data is available for this year.$1.46$0.05$1.41$4.81$5.96$1.15
2012Summary only. Only limited summary data is available for this year.$2.63$0.06$2.57$6.95$7.19$0.24
2011Summary only. Only limited summary data is available for this year.$2.90$0.08$2.82$8.34$7.70$0.65