Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Learning on the Log LLC
990EZ • Fiscal year 2018 • EIN 58-2612224
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.15x
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Down$20,953
Down $10,343 (-33%) from 2017
Net Assets
Down$17,903
Down $13,393 (-43%) from 2017
Liabilities
Up$3,050
Up $3,050 from 2017
Revenue And Expenses
Revenue
Down$139,850
Down $12,670 (-8.3%) from 2017
Expenses
Down$128,857
Down $15,872 (-11%) from 2017
Net Income
Up$10,993
Up $3,202 (+41%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 15, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $141,446
Mission and Program Overview
Mission
Programs for special needs children
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THROUGH THE RECREATIONAL ACTIVITIES AND INTERACTION WITH THE OTHER CHILDREN THE SPECIAL NEEDS CHILDREN HAVE INCREASED THEIR GROSS AND FINE MOTOR SKILLS | - | - |
| THE INCREASE IN THE CHILDRENS GROSS AND FINE MOTOR SKILLS HAVE ALSO INCREASED THEIR SELF ESTEEM AND SELF WORTH | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ARMANN FENGER | CEO | FT | $18,380 | - | $18,380 |
Filing and Contact Details
Filer
- Filer Name
- Learning on the Log
- EIN
- 58-2612224
- Address
- 6100 LAKE FOREST DR, SANDY SPRINGS, GA 30328
Signing Officer
- Name
- Armann Fenger
- Title
- CEO
- Phone
- 4045793048
- Signed
- 2019-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Summit Tax Services LLC
- Address
- 3111 GOVERNORS AVE, Duluth, GA 30096
- Preparer
- Kim Yung
- Phone
- 6785959857
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountDepreciation from 4562 1,316MEDICAL EXPENSES 2,017NETWORKING 2,077STAFF TEAM BUILDING 1,919ADVERTISING 3,791GIFTS 1,492BANK CHARGES 3,005CREDIT CARD MERCHANT FEE 5,194DUES AND SUBSCRIPTIONS 2,692INSURANCE 14,721LICENSE AND PERMITS 801OFFICE SUPPLIES 1,935PAYROLL TAX 96PAYROLL SERVICES 1,220PROFESSIONAL DEVELOPMENT 1,089PROFESSIONAL FEES 440VAN MAINTENANCE 12,906PROGRAM EXPENSES 7,020EQUIPMENT REPAIRS 500STAFF TRAINING 984TRAVEL 4,090”
Other changes in net assets or fund balances Part I line 20
“Description AmountEQUIPMENT PURCHASES 5,806”
Description of other assets Part II line 24
“Category Beginning of Year End of YearACCOUNTS RECEIVABLE 3,050 3,906”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearPAYROLL TAX 4,409 3,050”
Raw XML Appendix155 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | ARMANN FENGER |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 0 | Compensation for Services and individual counciling |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ARMANN FENGER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4045793048 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6100 LAKE FOREST DR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlanta |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30328 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 2463 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1300 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 10993 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8520 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 5513 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 20953 |
| IRS990EZ/GrossReceiptsAmt | 0 | 141446 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 17047 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 1104 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 17903 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 1104 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 17903 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 48266 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 18380 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ARMANN FENGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3050 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3906 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 5806 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 69305 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROGRAMS FOR SPECIAL NEEDS CHILDREN |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1516 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 140146 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THROUGH THE RECREATIONAL ACTIVITIES AND INTERACTION WITH THE OTHER CHILDREN THE SPECIAL NEEDS CHILDREN HAVE INCREASED THEIR GROSS AND FINE MOTOR SKILLS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | THE INCREASE IN THE CHILDRENS GROSS AND FINE MOTOR SKILLS HAVE ALSO INCREASED THEIR SELF ESTEEM AND SELF WORTH |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 1250 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 1596 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -1596 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4409 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3050 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 128857 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 139850 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | learningonthelog.com |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1300 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 48281 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 33307 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 111160 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12647 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 206695 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 144721 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 104239 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 126943 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 375903 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1146 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 1146 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99800 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 582598 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 146021 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 152520 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 160250 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 111160 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12647 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 582598 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 146021 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 152520 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 161398 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 111160 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12647 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 583746 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountDepreciation from 4562 1,316MEDICAL EXPENSES 2,017NETWORKING 2,077STAFF TEAM BUILDING 1,919ADVERTISING 3,791GIFTS 1,492BANK CHARGES 3,005CREDIT CARD MERCHANT FEE 5,194DUES AND SUBSCRIPTIONS 2,692INSURANCE 14,721LICENSE AND PERMITS 801OFFICE SUPPLIES 1,935PAYROLL TAX 96PAYROLL SERVICES 1,220PROFESSIONAL DEVELOPMENT 1,089PROFESSIONAL FEES 440VAN MAINTENANCE 12,906PROGRAM EXPENSES 7,020EQUIPMENT REPAIRS 500STAFF TRAINING 984TRAVEL 4,090 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountEQUIPMENT PURCHASES 5,806 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearACCOUNTS RECEIVABLE 3,050 3,906 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearPAYROLL TAX 4,409 3,050 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2020-04-17 16:48:07Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ARMANN FENGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4045793048 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEARNING ON THE LOG |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 582612224 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6100 LAKE FOREST DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SANDY SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30328 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 97C6901A1320D45CF0D725F5C896E9274EDB1689 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 97C6901A1320D45CF0D725F5C896E9274EDB1689 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 6185992019319qgd3nim |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2019-11-15 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 65.33.255.238 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-15 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 23:08:34 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 834664695 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SUMMIT TAX SERVICES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3111 GOVERNORS AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Duluth |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30096 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6785959857 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KIM YUNG |
| ReturnHeader/ReturnTs | 0 | 2019-11-15T14:49:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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.
- Assets
- $20,953
- Liabilities
- $3,050
- Net assets
- $17,903
- Revenue
- $139,850
- Expenses
- $128,857
- Net income
- $10,993