Civic Intelligence

Learning Up

EIN 86-2133140 • 501(c)3 • Ayer, MA

990-N CoverageNTEE B28

Profile

Supporting and creating programs focused on enhancing children's basic education in underserved areas. Currently supporting a rural primary school in the Volta region of Ghana.

5 Hedgeway StreetAyer, MA 01432

learningupnow.wordpress.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B • <$500k nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B • <$500k nonprofits • Source year 2025

Net Margin

70th percentile

27%

Higher net margin than 70% of similar nonprofits.

NTEE B28 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE B28 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

35%

Faster asset growth than 78% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

-9.1%

Faster revenue growth than 38% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$27,460

Up $7,053 (+35%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$27,460

Up $7,053 (+35%) from 2024

Operations
Liabilities / Revenue72nd percentileNet Margin70th percentile

Revenue

Down

$26,033

Down $2,612 (-9.1%) from 2024

Expenses

Down

$18,980

Down $992 (-5.0%) from 2024

Net Income

Down

$7,053

Down $1,620 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$30K$20K$10K$0Assets 2024: $20,407Liabilities 2024: $0Net Assets 2024: $20,4072024Assets 2025: $27,460Liabilities 2025: $0Net Assets 2025: $27,4602025

Highlighted filing

2025

Assets$27,460
Liabilities$0
Net Assets$27,460
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

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

$30K$20K$10K$0Revenue 2024: $28,645Expenses 2024: $19,972Net Income 2024: $8,6732024Revenue 2025: $26,033Expenses 2025: $18,980Net Income 2025: $7,0532025

Highlighted filing

2025

Revenue$26,033
Expenses$18,980
Net Income$7,053
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$27,460
Liabilities
$0
Net assets
$27,460
Revenue
$26,033
Expenses
$18,980
Net income
$7,053
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$27.5$0.00$27.5$26.0$19.0$7.05
2024Detailed filing. Detailed filing data is available for this year.$20.4$0.00$20.4$28.6$20.0$8.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 14, 2026
Return Version
2025v4.0
Gross Receipts
$26,033
Mission and Program Overview

Mission

Supporting and creating programs focused on enhancing children's basic education in underserved areas. Currently supporting a rural primary school in the Volta region of Ghana.

Program Services

DescriptionGrantsExpenses
Provided all the salaries for the MacDellar School faculty and staff for the calendar year 2025. Funded reconstruction of school toilet facility. Paid for boarding student's food. Provided musical instruments to begin a school music program.$17,894$500
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan Tordella-WilliamsChair Of The Board Of DirectorsPT$0--
Robert S WilliamsTreasurerPT$0--
Peter CinaMember, Board Of Directors-$0--
Lynn CinaMember, Board Of Directors-$0--
Reverend Lara HokeMember, Board Of Directors-$0--
Sos ZinsoupyMember, Board Of Directors-$0--
Filing and Contact Details

Filer

Filer Name
Learning Up
EIN
86-2133140
Phone
9787582594
Address
5 Hedgeway Street, Ayer, MA 01432

Signing Officer

Name
Robert Williams
Title
Treasurer
Phone
9787582594
Signed
2026-03-14
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Repair of instruments donated to school;500|Business registration fees;87|Donation to secure yard sale site;100^Total;687^”

Raw XML Appendix179 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Robert S Williams
IRS990EZ/BooksInCareOfDetail/PhoneNum09787582594
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05 Hedgeway Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ayer
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001432
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020407
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027460
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt023745
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt01488
IRS990EZ/GamingGrossIncomeAmt0272
IRS990EZ/GrantsAndSimilarAmountsPaidAmt018293
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt026033
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0528
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
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IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027460
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Susan Tordella-Williams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Robert S Williams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Peter Cina
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Lynn Cina
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Reverend Lara Hoke
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Sos Zinsoupy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chair of the Board of Directors
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Member, Board of Directors
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Member, Board of Directors
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Member, Board of Directors
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Member, Board of Directors
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0687
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Supporting and creating programs focused on enhancing children's basic education in underserved areas. Currently supporting a rural primary school in the Volta region of Ghana.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided all the salaries for the MacDellar School faculty and staff for the calendar year 2025. Funded reconstruction of school toilet facility. Paid for boarding student's food. Provided musical instruments to begin a school music program.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt017894
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0500
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt01488
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt0272
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt018980
IRS990EZ/TotalProgramServiceExpensesAmt0500
IRS990EZ/TotalRevenueAmt026033
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0LearningUpnow.wordpress.com
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028068
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt016159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt014621
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt019123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0101716
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0633
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99382
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0101716
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023745
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt028068
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt016159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt014621
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt019123
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0101716
IRS990ScheduleA/TotalSupportAmt0102349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Repair of instruments donated to school;500|Business registration fees;87|Donation to secure yard sale site;100^Total;687^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Williams
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09787582594
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING UP
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0862133140
ReturnHeader/Filer/PhoneNum09787582594
ReturnHeader/Filer/USAddress/AddressLine1Txt05 Hedgeway Street
ReturnHeader/Filer/USAddress/CityNm0Ayer
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001432
ReturnHeader/ReturnTs02026-03-14T11:05:46-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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