Civic Intelligence

4 Learning

EIN 84-2515791 • 501(c)3 • Los Angeles, CA

Profile

4 learning exists to support educators across the country to see and nurture every student as a phenomenon through the recording arts and other creative endeavors.

611 Wilshire Blvd 303Los Angeles, CA 90017

www.4learning.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

9th percentile

-43%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

18th percentile

-17%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$605,574

Down $247,567 (-29%) from 2024

Liabilities

Down

$8,307

Down $4,503 (-35%) from 2024

Net Assets

Down

$597,267

Down $243,064 (-29%) from 2024

Operations
Liabilities / Revenue49th percentileNet Margin9th percentile

Revenue

Down

$532,817

Down $569,238 (-52%) from 2024

Expenses

Up

$760,363

Up $60,614 (+8.7%) from 2024

Net Income

Down

-$227,546

Down $629,852 (-157%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2022: $440,656Liabilities 2022: $0Net Assets 2022: $440,6562022Assets 2023: $435,464Liabilities 2023: $1,867Net Assets 2023: $433,5972023Assets 2024: $853,141Liabilities 2024: $12,810Net Assets 2024: $840,3312024Assets 2025: $605,574Liabilities 2025: $8,307Net Assets 2025: $597,2672025

Highlighted filing

2025

Assets$605,574
Liabilities$8,307
Net Assets$597,267
Open 2025 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2022: $509,262Expenses 2022: $68,606Net Income 2022: $440,6562022Revenue 2023: $776,468Expenses 2023: $788,249Net Income 2023: -$11,7812023Revenue 2024: $1,102,055Expenses 2024: $699,749Net Income 2024: $402,3062024Revenue 2025: $532,817Expenses 2025: $760,363Net Income 2025: -$227,5462025

Highlighted filing

2025

Revenue$532,817
Expenses$760,363
Net Income-$227,546
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$605,574
Liabilities
$8,307
Net assets
$597,267
Revenue
$532,817
Expenses
$760,363
Net income
-$227,546
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$0.53$0.76$0.23
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$1.10$0.70$0.40
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.43$0.78$0.79$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.51$0.07$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 9, 2026
Return Version
2024v5.5
Gross Receipts
$532,817
Mission and Program Overview

Mission

4 learning exists to support educators across the country to see and nuture every student as a phenomenon through the recording arts and other creative endeavors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$840,331$597,267▼ $243,064
Pledges and Grants Receivable$255,000$255,000→ $0
Cash and Non-Interest-Bearing Accounts$142,521$140,696▼ $1,825
Accounts Receivable$339,824$116,607▼ $223,217
Land, Buildings, and Equipment, Net$115,796$93,271▼ $22,525
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$853,141$605,574▼ $247,567
Liabilities
Accounts Payable and Accrued Expenses$12,810$8,307▼ $4,503
Total Liabilities$12,810$8,307▼ $4,503
Net Assets / Fund Balance
Total Net Assets Fund Balance$840,331$597,267▼ $243,064
Total Liabilities and Net Assets / Fund Balance$853,141$605,574▼ $247,567

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,915$31,907$64,822
Leasehold Improvements$45,488$6,998$52,486
Other Land Buildings$14,868$15,433$30,301
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Mandy SmithDirector & CEO$6,775$6,775

Board Members and Trustees

NameTitle
Robert ReddDirector & Secretary
Javier Guzman-gilDirector & Treasuer
Michael LipsetExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$150,000
Program Service Revenue
$382,806
Investment Income
$11
Other Revenue
$0
All Other Contributions
$150,000
Change in Net Assets
$-227,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$742,138
Total Fundraising Expense$22,774
Grants and Similar Amounts Paid$16,000
Salaries, Compensation, and Employee Benefits$2,225
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$455,929$58,938$14,972$529,839
Occupancy$66,500--$66,500
Travel$45,542$7,771$7,802$61,115
Depreciation Depletion$22,524--$22,524
Fees for Services Accounting-$18,200-$18,200
Grants to Domestic Orgs$16,000--$16,000
Office Expenses$805$6,074-$6,879
Fees for Services Legal-$5,000-$5,000
Insurance-$2,641-$2,641
Current Officers, Directors, Trustees, and Key Employees$2,225--$2,225
Advertising-$750-$750
Other Expenses$26$686-$712
All Other Expenses$508--$508
Conferences and Meetings$500--$500
Total Functional Expenses$632,109$105,480$22,774$760,363
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mississippi Delta Blues CampClarksdale, MS501(c)(3)4 Learning Funded a Specific Field Trip for Camp Participants During the 2025 Year.$15,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization pays studio 4 inc to manage the operations of the organization. Michael lipset, troy simmons and david ellis, co-executive directors, are all employees of studio 4, inc.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees authorized to act on behalf of the board.”

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

“The 990 will be reviewed by the co-directors and the treasurer and then distributed to the entire board before filing.”

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

“Every officer and director are required to annually sign a conflict of interest disclosure form affirming that they have received the policy, have read and understand the policy and agree to comply with the policy, as well as disclosing on-going relationships and interests that may present a conflict of interest. The board may also conduct periodic reviews of compensation arrangements and any partnerships or joint ventures.”

Form 990, Part VI, Section B, Line 15

“The board does not compensate the co-directors. Compensation is provided by an unrelated third party. The board approved this arrangement.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
4 Learning
EIN
84-2515791
Phone
3204280854
Address
611 WILSHIRE BLVD 303, LOS ANGELES, CA 90017

Signing Officer

Name
Michael Lipset
Title
Executive Director
Phone
3204280854
Signed
2026-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Lipset
Formed
2019
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Evergreen Alliance
Address
4332 CERRITOS AVE, LOS ALAMITOS, CA 90720
Preparer
Rebecca Christiansen
Phone
7143728110
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 120,960. Management and general expenses 58,938. Fundraising expenses 14,972. Total expenses 194,870. Contractors: program service expenses 334,969. Management and general expenses 0. Fundraising expenses 0. Total expenses 334,969.”

Raw XML AppendixShowing 400 of 401 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/BOYAmt012810
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08307
IRS990/AccountsReceivableGrp/BOYAmt0339824
IRS990/AccountsReceivableGrp/EOYAmt0116607
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc04 LEARNING EXISTS TO SUPPORT EDUCATORS ACROSS THE COUNTRY TO SEE AND NUTURE EVERY STUDENT AS A PHENOMENON THROUGH THE RECORDING ARTS AND OTHER CREATIVE ENDEAVORS.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0750
IRS990/AdvertisingGrp/TotalAmt0750
IRS990/AllOtherContributionsAmt0150000
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0508
IRS990/AllOtherExpensesGrp/TotalAmt0508
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03204280854
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0611 WILSHIRE BLVD 303
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd090017
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0142521
IRS990/CashNonInterestBearingGrp/EOYAmt0140696
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02225
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02225
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0500
IRS990/ConferencesMeetingsGrp/TotalAmt0500
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0150000
IRS990/CYGrantsAndSimilarPaidAmt016000
IRS990/CYInvestmentIncomeAmt011
IRS990/CYOtherExpensesAmt0742138
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0382806
IRS990/CYRevenuesLessExpensesAmt0-227546
IRS990/CYSalariesCompEmpBnftPaidAmt02225
IRS990/CYTotalExpensesAmt0760363
IRS990/CYTotalFundraisingExpenseAmt022774
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0532817
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt022524
IRS990/DepreciationDepletionGrp/TotalAmt022524
IRS990/Desc0SCHOOL REMIX PROGRAMMING - OUR FLAGSHIP PROGRAMMING WHEREIN WE SUPPORT SCHOOLS AND DISTRICTS THROUGH THE PROCESS OF SCHOOL CHANGE. WE HAVER SUCCESSFULLY LAUNCHE 9 PROGRAMS NATIONWIDE, INCLUDING 3 IN WI, 1 IN IL, 5 IN CA, AND THE PUBLIC SCHOOL DISTRICT OF PHILADELPHIA, PA. THE SCHOOL REMIX PROGRAM ALSO INCLUDES OUR ANNUAL CONFERENCE, THE REMIXED CONFERENCE, WHICH IS OUR CULMINATING PROFESSIONAL DEVELOPMENT EVENT THAT SERVES EDUCATORS FROM AROUND THE COUNTRY AND, SEPCIFICALLY, WITHIN THE 4 LEARNING NETWORK.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0519698
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018200
IRS990/FeesForServicesAccountingGrp/TotalAmt018200
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05000
IRS990/FeesForServicesLegalGrp/TotalAmt05000
IRS990/FeesForServicesOtherGrp/FundraisingAmt014972
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt058938
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0455929
IRS990/FeesForServicesOtherGrp/TotalAmt0529839
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt312.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0MANDY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT REDD
IRS990/Form990PartVIISectionAGrp/PersonNm2JAVIER GUZMAN-GIL
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL LIPSET
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt06775
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR & SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR & TREASUER
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt016000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt016000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0532817
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02641
IRS990/InsuranceGrp/TotalAmt02641
IRS990/InvestmentIncomeGrp/ExclusionAmt011
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt031
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt054338
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0115796
IRS990/LandBldgEquipBasisNetGrp/EOYAmt093271
IRS990/LandBldgEquipCostOrOtherBssAmt0147609
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc04 LEARNING EXISTS TO SUPPORT EDUCATORS ACROSS THE COUNTRY TO SEE AND NURTURE EVERY STUDENT AS A PHENOMENON THROUGH THE RECORDING ARTS AND OTHER CREATIVE ENDEAVORS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0840331
IRS990/NetAssetsOrFundBalancesEOYAmt0597267
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt066500
IRS990/OccupancyGrp/TotalAmt066500
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06074
IRS990/OfficeExpensesGrp/ProgramServicesAmt0805
IRS990/OfficeExpensesGrp/TotalAmt06879
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1BANK & MERCHANT FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11572
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2686
IRS990/OtherExpensesGrp/ProgramServicesAmt020781
IRS990/OtherExpensesGrp/ProgramServicesAmt1769
IRS990/OtherExpensesGrp/ProgramServicesAmt226
IRS990/OtherExpensesGrp/TotalAmt020781
IRS990/OtherExpensesGrp/TotalAmt13848
IRS990/OtherExpensesGrp/TotalAmt22341
IRS990/OtherExpensesGrp/TotalAmt3712
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0255000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0255000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHAEL LIPSET
IRS990/PriorPeriodAdjustmentsAmt0-15518
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1531120
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL REMIX
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2REMIXED CONFERENCE REG
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0327151
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt141205
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0327151
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214450
IRS990/ProgSrvcAccomActy2Grp/Desc0THE PROFESSIONAL DEVELOPMENT SEMINAR FOR THE MINNESOTA DEPARTMENT OF EDUCATION (MDE), PRESENTED BY 4 LEARNING REPRESENTS A 3-DAY EXPERIENTIAL LEARNING OPPORTUNITY FOR ART TEACHERS, EDUCATORS, AND SCHOOL ADMINISTRATORS FROM THE TWIN CITIES AND SURROUNDING AREAS. THE PURPOSE IS TO DEVELOP ATTENDEES' CRITICAL FRAMEWORKS FOR UNDERSTANDING HOW THE ARTS, EQUITY, SOCIAL JUSTICE, AND EDUCATION INTERSECT ON BEHALF OF PARTICIPANTS' STUDENTS. KEY BENEFITS WILL INCLUDE HANDS-ON MAKING IN PROFESSIONAL, STATE-OF-THE-ART RECORDING STUDIOS ON THE HIGH SCHOOL FOR RECORDING ARTS CAMPUS IN ST. PAUL, MN, AS WELL AS SUPPORT DEVELOPING PEDAGOGICAL BEST PRACTICES AT THE INTERSECTIONS OF THE ARTS, EQUITY, AND EDUCATION. LEARNING OUTCOMES INCLUDE A DEEPENING UNDERSTANDING OF WHAT EQUITY IN SCHOOLS SOUNDS LIKE, HOW TO COLLABORATE BETWEEN TEACHING ARTISTS AND CORE CONTENT INSTRUCTORS FOR INTERDISCIPLINARY LEARNING IN MODERN CREATIVE STUDIOS, AND HOW TO DEVELOP HIGH-LEVEL LEARNING PRODUCTIONS THAT ADDRESS REAL WORLD PROBLEMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt096411
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt014450
IRS990/ProgSrvcAccomActy3Grp/Desc0SAVE THE MUSIC GRANT RECIPIENT SITE SUPPORT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt016000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt016000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0750000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt015250
IRS990/PYInvestmentIncomeAmt017
IRS990/PYOtherExpensesAmt0684499
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0352038
IRS990/PYRevenuesLessExpensesAmt0402306
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0699749
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01102055
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-227546
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0368356
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0840331
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0597267
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02019 WAS THE ORGANIZATION'S FIRST YEAR SO COLUMN A COVERS THE PERIOD FROM JULY 10, 2019 THROUGH JUNE 30, 2020.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, COLUMN B
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0150000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0750000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0510000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0472366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01882366
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01038156
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0480310
IRS990ScheduleA/SubstantialContributorsTotAmt01402056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0150000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0750000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0510000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0472366
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01882366
IRS990ScheduleA/TotalSupportAmt01882414
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt032915
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031907
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064822
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045488
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06998
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052486
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014868
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015433
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030301
IRS990ScheduleD/TotalBookValueLandBuildingsAmt093271
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt04 LEARNING FUNDED A SPECIFIC FIELD TRIP FOR CAMP PARTICIPANTS DURING THE 2025 YEAR.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MISSISSIPPI DELTA BLUES CAMP
IRS990ScheduleI/RecipientTable/RecipientEIN0842764110
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt011203 HIGHWAY 322 BELLVIEW RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLARKSDALE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MS
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd038614
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt04 LEARNING FUNDED A SPECIFIC FIELD TRIP FOR CAMP PARTICIPANTS DURING THE 2025 YEAR.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PAYS STUDIO 4 INC TO MANAGE THE OPERATIONS OF THE ORGANIZATION. MICHAEL LIPSET, TROY SIMMONS AND DAVID ELLIS, CO-EXECUTIVE DIRECTORS, ARE ALL EMPLOYEES OF STUDIO 4, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 WILL BE REVIEWED BY THE CO-DIRECTORS AND THE TREASURER AND THEN DISTRIBUTED TO THE ENTIRE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EVERY OFFICER AND DIRECTOR ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE FORM AFFIRMING THAT THEY HAVE RECEIVED THE POLICY, HAVE READ AND UNDERSTAND THE POLICY AND AGREE TO COMPLY WITH THE POLICY, AS WELL AS DISCLOSING ON-GOING RELATIONSHIPS AND INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST. THE BOARD MAY ALSO CONDUCT PERIODIC REVIEWS OF COMPENSATION ARRANGEMENTS AND ANY PARTNERSHIPS OR JOINT VENTURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD DOES NOT COMPENSATE THE CO-DIRECTORS. COMPENSATION IS PROVIDED BY AN UNRELATED THIRD PARTY. THE BOARD APPROVED THIS ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 120,960. MANAGEMENT AND GENERAL EXPENSES 58,938. FUNDRAISING EXPENSES 14,972. TOTAL EXPENSES 194,870. CONTRACTORS: PROGRAM SERVICE EXPENSES 334,969. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 334,969.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0853141
IRS990/TotalAssetsEOYAmt0605574
IRS990/TotalAssetsGrp/BOYAmt0853141
IRS990/TotalAssetsGrp/EOYAmt0605574
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0150000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022774
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105480
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0632109
IRS990/TotalFunctionalExpensesGrp/TotalAmt0760363
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012810
IRS990/TotalLiabilitiesEOYAmt08307
IRS990/TotalLiabilitiesGrp/BOYAmt012810
IRS990/TotalLiabilitiesGrp/EOYAmt08307
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0840331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0597267
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0632109
IRS990/TotalProgramServiceRevenueAmt0382806
IRS990/TotalReportableCompFromOrgAmt06775
IRS990/TotalRevenueGrp/ExclusionAmt011
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0382806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0532817
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0853141
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0605574
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt07802
IRS990/TravelGrp/ManagementAndGeneralAmt07771
IRS990/TravelGrp/ProgramServicesAmt045542
IRS990/TravelGrp/TotalAmt061115
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0611 WILSHIRE BLVD 303
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090017
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.4LEARNING.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL LIPSET
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03204280854
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt04 LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0842515791
ReturnHeader/Filer/PhoneNum03204280854
ReturnHeader/Filer/USAddress/AddressLine1Txt0611 WILSHIRE BLVD 303
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861400078
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EVERGREEN ALLIANCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04332 CERRITOS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ALAMITOS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090720
ReturnHeader/PreparerPersonGrp/PhoneNum07143728110
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA CHRISTIANSEN
ReturnHeader/ReturnTs02026-02-10T10:25:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.