Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
990 • Fiscal year 2022 • EIN 81-1853822
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 4.1% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Up$817,955
Up $413,771 (+102%) from 2021
Net Assets
Up$296,158
Up $421,066 (+337%) from 2021
Liabilities
Down$521,797
Down $7,295 (-1.4%) from 2021
Revenue
Up$2,461,941
Up $457,136 (+23%) from 2021
Expenses
Up$2,040,875
Up $328,026 (+19%) from 2021
Net Income
Up$421,066
Up $129,110 (+44%) from 2021
Learning by design, a new tk/k-5 charter school in south los angeles, is designed to foster educational equity and cultivate diverse students becoming thoughtful and courageous change makers and problem solvers of tomorrow, through a dynamic 21st century learning experience with an emphasis on personalized and experiential/hands-on learning.
Charter school in south los angeles designed to foster educational equity/cultivate diversity.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $249,513 | $588,362 | ▲ $338,849 |
| Cash and Non-Interest-Bearing Accounts | $100,619 | $187,002 | ▲ $86,383 |
| Prepaid Expenses and Deferred Charges | $31,733 | $22,681 | ▼ $9,052 |
| Land, Buildings, and Equipment, Net | $9,319 | $6,910 | ▼ $2,409 |
| Total Assets | $404,184 | $817,955 | ▲ $413,771 |
| Other Assets Total | $13,000 | $13,000 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $64,364 | $233,199 | ▲ $168,835 |
| Accounts Payable and Accrued Expenses | $116,383 | $151,822 | ▲ $35,439 |
| Unsecured Notes Loans Payable | $289,996 | $80,879 | ▼ $209,117 |
| Deferred Revenue | $58,349 | $55,897 | ▼ $2,452 |
| Total Liabilities | $529,092 | $521,797 | ▼ $7,295 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-124,908 | $296,158 | ▲ $421,066 |
| Total Net Assets Fund Balance | $-124,908 | $296,158 | ▲ $421,066 |
| Total Liabilities and Net Assets / Fund Balance | $404,184 | $817,955 | ▲ $413,771 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,910 | $9,235 | $16,145 |
| Leasehold Improvements | $0 | $4,895 | $4,895 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Charla Austin-harris | Executive Director | FT | $102,167 | $102,167 |
| Name | Title |
|---|---|
| Ashlye Durrel | Chair |
| Angela Brown | Director |
| Earl Turner | Director |
| Rasheeda Washington | Secretary |
| Larry Jacobs | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,126,545 |
| Salaries, Compensation, and Employee Benefits | $914,330 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $670,224 | $29,151 | - | $699,375 |
| Occupancy | $200,854 | $5,633 | - | $206,487 |
| Fees for Services Other | $142,749 | $9,223 | - | $151,972 |
| Current Officers, Directors, Trustees, and Key Employees | $90,539 | $19,462 | - | $110,001 |
| Travel | $84,671 | - | - | $84,671 |
| Fees for Services Accounting | $70,495 | $14,005 | - | $84,500 |
| Other Expenses | $80,696 | $730 | - | $81,426 |
| Payroll Taxes | $75,245 | $2,257 | - | $77,502 |
| Information Technology | $36,676 | $1,807 | - | $38,483 |
| Office Expenses | $32,279 | $1,091 | - | $33,370 |
| Insurance | $27,434 | $1,753 | - | $29,187 |
| Other Employee Benefits | $26,512 | $940 | - | $27,452 |
| Interest | $22,597 | $1,387 | - | $23,984 |
| Fees for Services Legal | - | $13,509 | - | $13,509 |
| Advertising | $160 | $11,958 | - | $12,118 |
| Conferences and Meetings | $11,619 | $105 | - | $11,724 |
| Depreciation Depletion | - | $2,409 | - | $2,409 |
| Total Functional Expenses | $1,910,105 | $130,770 | $0 | $2,040,875 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,040,875 |
| Total Expenses per Audited Statements | $2,040,875 |
| Total Expenses per Form 990 | $2,040,875 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“There are no committees with authority to act on behalf of the governing board.”
“A cpa firm will be engaged to prepare the tax returns. A draft of the form 990 will be distributed to all board members and the executive director for review and comment. Any edits will be communicated to the cpa for editing prior to providing authority to submit the final tax return.”
“All members of the board and management are required to annually complete the ca form 700 statement of econcomic interest.”
“Compensation for the executive director is based on comparable data and approved by the governing board through an executed written employment agreement.”
“Documentation is available upon request.”
“Management believes all of its significant tax positions would be upheld under examination; therefore, no provision for income tax has been recorded.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 116383 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 151822 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 249513 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 588362 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | CHARTER SCHOOL IN SOUTH LOS ANGELES DESIGNED TO FOSTER EDUCATIONAL EQUITY/CULTIVATE DIVERSITY. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 11958 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 160 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 12118 |
| IRS990/AllOtherContributionsAmt | 0 | 8536 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LEARNING BY DESIGN INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3239035712 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7019 S VAN NESS AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 900471659 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100619 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 187002 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 19462 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 90539 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 110001 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 105 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 11619 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 11724 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2451796 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1126545 |
| IRS990/CYOtherRevenueAmt | 0 | 10145 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 421066 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 914330 |
| IRS990/CYTotalExpensesAmt | 0 | 2040875 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2461941 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 58349 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 55897 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2409 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2409 |
| IRS990/Desc | 0 | OPERATION OF A PUBLIC CHARTER SCHOOL IN SOUTH LOS ANGELES SERVING STUDENTS IN GRADES TK TO 5. LEARNING BY DESIGN (LBD) ENVISIONS ESTABLISHING A "SCHOOL OF THE FUTURE" WHERE INNOVATIVE AND AUTHENTIC LEARNING OPPORTUNITIES ARE THE NORM, NOT THE EXCEPTION. WE ENVISION A SCHOOL THAT DRAMATICALLY SHIFTS THE OLD PARADIGM OF SCHOOL CREATED MORE THAN 100 YEARS AGO DURING THE INDUSTRIAL REVOLUTION AND INSTEAD EMBRACES RE-IMAGINING, RE- THINKING, AND RE- DESIGNING SCHOOL TO MEET THE NEEDS OF TODAY'S CHILDREN AND THE WORLD'S RAPIDLY CHANGING GLOBAL AND TECH-BASED ECONOMY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1910105 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14005 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 70495 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 84500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 13509 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13509 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9223 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 142749 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 151972 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ASHLYE DURREL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RASHEEDA WASHINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LARRY JACOBS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANGELA BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | EARL TURNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHARLA AUSTIN-HARRIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 102167 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 2443260 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2461941 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1807 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 36676 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 38483 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1753 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 27434 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 29187 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1387 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 22597 |
| IRS990/InterestGrp/TotalAmt | 0 | 23984 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 14130 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 9319 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6910 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 21040 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | LEARNING BY DESIGN, A NEW TK/K-5 CHARTER SCHOOL IN SOUTH LOS ANGELES, IS DESIGNED TO FOSTER EDUCATIONAL EQUITY AND CULTIVATE DIVERSE STUDENTS BECOMING THOUGHTFUL AND COURAGEOUS CHANGE MAKERS AND PROBLEM SOLVERS OF TOMORROW, THROUGH A DYNAMIC 21ST CENTURY LEARNING EXPERIENCE WITH AN EMPHASIS ON PERSONALIZED AND EXPERIENTIAL/HANDS-ON LEARNING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 64364 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 233199 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -124908 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 296158 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -124908 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 296158 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5633 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 200854 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 206487 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1091 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 32279 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 33370 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 13000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 13000 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 940 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 26512 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 27452 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATIONAL CONSULTANTS |
| IRS990/OtherExpensesGrp/Desc | 1 | BOOKS AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | CHARTER AUTHORIZER FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13206 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2144 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 730 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 245950 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 91405 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 80696 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 259156 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 93549 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 81426 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 517000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | E-RATE REVENUE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | REFUNDS/REBATES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7920 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2225 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 7920 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2225 |
| IRS990/OtherRevenueTotalAmt | 0 | 10145 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 29151 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 670224 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 699375 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2257 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 75245 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 77502 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 31733 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 22681 |
| IRS990/PrincipalOfficerNm | 0 | EXECUTIVE DIRECTOR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2004805 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 920462 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 291956 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 792387 |
| IRS990/PYTotalExpensesAmt | 0 | 1712849 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2004805 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 421066 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 10145 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6910 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 9235 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 16145 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2040875 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 4895 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2461941 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT BELIEVES ALL OF ITS SIGNIFICANT TAX POSITIONS WOULD BE UPHELD UNDER EXAMINATION; THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN RECORDED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2040875 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2461941 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2040875 |
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| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 0 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S NONDISRIMINATORY POLICY IS MADE AVAILABLE ON THE SCHOOL'S WEBSITE AS WELL AS WITHIN THE CHARTER PETITION FOR THE PUBLIC CHARTER SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL THAT OPERATES TUITION-FREE; THEREFORE, SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE NOT APPLICABLE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | AS A PUBLIC CHARTER SCHOOL, THE ORGANIZATION RECEIVES GOVERNMENTAL FUNDING FROM THE U.S. AND CALIFORNIA DEPARTMENTS OF EDUCATION AS WELL AS LOCAL PROPERTY TAXES PASSED THROUGH THE LOS ANGELES UNIFIED SCHOOL DISTRICT. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A CPA FIRM WILL BE ENGAGED TO PREPARE THE TAX RETURNS. A DRAFT OF THE FORM 990 WILL BE DISTRIBUTED TO ALL BOARD MEMBERS AND THE EXECUTIVE DIRECTOR FOR REVIEW AND COMMENT. ANY EDITS WILL BE COMMUNICATED TO THE CPA FOR EDITING PRIOR TO PROVIDING AUTHORITY TO SUBMIT THE FINAL TAX RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL MEMBERS OF THE BOARD AND MANAGEMENT ARE REQUIRED TO ANNUALLY COMPLETE THE CA FORM 700 STATEMENT OF ECONCOMIC INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS BASED ON COMPARABLE DATA AND APPROVED BY THE GOVERNING BOARD THROUGH AN EXECUTED WRITTEN EMPLOYMENT AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DOCUMENTATION IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 817955 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 404184 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 817955 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2451796 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 130770 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1910105 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2040875 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 529092 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 521797 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 529092 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 521797 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -124908 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 296158 |
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| IRS990/TotalProgramServiceExpensesAmt | 0 | 1910105 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 102167 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2461941 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 404184 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 817955 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 84671 |
| IRS990/TravelGrp/TotalAmt | 0 | 84671 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 289996 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 80879 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7019 S VAN NESS AVE |
| IRS990/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 900471659 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | LEARNINGBYDESIGNSCHOOLS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHARLA AUSTIN-HARRIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3239035712 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEARNING BY DESIGN INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 811853822 |
| ReturnHeader/Filer/PhoneNum | 0 | 3239035712 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7019 S VAN NESS AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 900471659 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 272956198 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CHRISTY WHITE ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 348 OLIVE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN DIEGO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.