Civic Intelligence

4 Learning

990 • Fiscal year 2023 • EIN 84-2515791

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

Organization ProfileWWW.4LEARNING.COM
3504 W Pico BlvdLos Angeles, CA 90019

(320) 428-0854

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$435,464

Down $5,192 (-1.2%) from 2022

Net Assets

Down

$433,597

Down $7,059 (-1.6%) from 2022

Liabilities

Up

$1,867

Up $1,867 from 2022

Revenue And Expenses

Revenue

Up

$776,468

Up $267,206 (+52%) from 2022

Expenses

Up

$788,249

Up $719,643 (+1049%) from 2022

Net Income

Down

-$11,781

Down $452,437 (-103%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$435,464
Liabilities$1,867
Net Assets$433,597
Open 2023 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$776,468
Expenses$788,249
Net Income-$11,781
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 30, 2024
Return Version
2022v5.0
Gross Receipts
$776,468
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$440,656$433,597▼ $7,059
Cash and Non-Interest-Bearing Accounts$440,656$351,561▼ $89,095
Land, Buildings, and Equipment, Net$0$80,903▲ $80,903
Accounts Receivable-$3,000-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$440,656$435,464▼ $5,192
Liabilities
Accounts Payable and Accrued Expenses-$1,867-
Total Liabilities$0$1,867▲ $1,867
Net Assets / Fund Balance
Total Net Assets Fund Balance$440,656$433,597▼ $7,059
Total Liabilities and Net Assets / Fund Balance$440,656$435,464▼ $5,192

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$35,540-$35,540
Equipment$26,593$6,507$33,100
Other Land Buildings$18,770$3,312$22,082
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David EllisCo-executive DirectorPT$57,000$57,000
Michael LipsetCo-executive DirectorPT$57,000$57,000
Troy SimmonsCo-executive DirectorPT$57,000$57,000

Board Members and Trustees

NameTitle
Mandy SmithDirector & CEO
Robert ReddDirector & Secretary
Javier Guzman-gilDirector & Treasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$510,000
Program Service Revenue
$266,448
Investment Income
$20
Other Revenue
$0
All Other Contributions
$510,000
Change in Net Assets
$-11,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,024
Total Fundraising Expense$30,411
Grants and Similar Amounts Paid$15,225
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$541,122$20,000$2,626$563,748
Travel$68,623$3,688$26,461$98,772
Grants to Domestic Orgs$15,225--$15,225
Depreciation Depletion$9,819--$9,819
Occupancy-$9,108-$9,108
Fees for Services Accounting-$6,400-$6,400
Insurance-$1,533-$1,533
Information Technology-$1,434$28$1,462
Advertising--$695$695
Office Expenses-$588$31$619
Other Expenses$104$692$570$104
All Other Expenses-$100-$100
Total Functional Expenses$712,601$45,237$30,411$788,249
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 2023 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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Controlled Entity of Co-executive Director, David EllisProgram and Management ServicesNo$220,000
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
Yes
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 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
3504 W PICO BLVD, LOS ANGELES, CA 90019

Signing Officer

Name
Michael Lipset
Title
Co-executive Director
Phone
3204280854
Signed
2024-04-30
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
8

Preparer

Firm
Evergreen Alliance Professional Corp
Address
4332 CERRITOS AVE SUITE A105, LOS ALAMITOS, CA 90720
Phone
7143728110
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 0. Management and general expenses 20,000. Fundraising expenses 2,626. Total expenses 22,626. Contractors: program service expenses 541,122. Management and general expenses 0. Fundraising expenses 0. Total expenses 541,122.”

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IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0STUDIO 4
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CONTROLLED ENTITY OF CO-EXECUTIVE DIRECTOR, DAVID ELLIS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0220000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PROGRAM AND MANAGEMENT SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt04 LEARNING PAID $220,000 FOR PROGRAM AND MANAGEMENT SERVICES TO STUDIO 4 WHICH IS CONTROLLED BY CO-EXECUTIVE DIRECTOR DAVID ELLIS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART IV
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WILL BE REVIEWED BY THE CO-DIRECTORS AND THE TREASURER AND THEN DISTRIBUTED TO THE ENTIRE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVERY 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/ExplanationTxt3THE BOARD DOES NOT COMPENSATE THE CO-DIRECTORS. COMPENSATION IS PROVIDED BY AN UNRELATED THIRD PARTY. THE BOARD APPROVED THIS ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,000. FUNDRAISING EXPENSES 2,626. TOTAL EXPENSES 22,626. CONTRACTORS: PROGRAM SERVICE EXPENSES 541,122. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 541,122.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TotalAssetsBOYAmt0440656
IRS990/TotalAssetsEOYAmt0435464
IRS990/TotalAssetsGrp/BOYAmt0440656
IRS990/TotalAssetsGrp/EOYAmt0435464
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0510000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030411
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045237
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0712601
IRS990/TotalFunctionalExpensesGrp/TotalAmt0788249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01867
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01867
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0440656
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0433597
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0712601
IRS990/TotalProgramServiceRevenueAmt0266448
IRS990/TotalReportableCompFromOrgAmt0171000
IRS990/TotalRevenueGrp/ExclusionAmt020
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266448
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0776468
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0440656
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0435464
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt026461
IRS990/TravelGrp/ManagementAndGeneralAmt03688
IRS990/TravelGrp/ProgramServicesAmt068623
IRS990/TravelGrp/TotalAmt098772
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03504 W PICO BLVD
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090019
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.4LEARNING.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL LIPSET
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03204280854
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt04 LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0842515791
ReturnHeader/Filer/PhoneNum03204280854
ReturnHeader/Filer/USAddress/AddressLine1Txt03504 W PICO BLVD
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090019
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861400078
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EVERGREEN ALLIANCE PROFESSIONAL CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04332 CERRITOS AVE SUITE A105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ALAMITOS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090720
ReturnHeader/PreparerPersonGrp/PhoneNum07143728110
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-23
ReturnHeader/ReturnTs02024-04-30T16:30:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LIPSET
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
$435,464
Liabilities
$1,867
Net assets
$433,597
Revenue
$776,468
Expenses
$788,249
Net income
-$11,781
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