Civic Intelligence

Learning Up

990EZ • Fiscal year 2024 • EIN 86-2133140

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 24, 2025

Organization ProfileLearningUpnow.wordpress.com
5 Hedgeway StreetAyer, MA 01432

(978) 758-2594

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.00x

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

2024 filings • NTEE B • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.00x

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

2024 filings • NTEE B • <$500k nonprofits • Source year 2024

Net Margin

75th percentile

30%

Higher net margin than 75% of similar nonprofits.

2024 filings • NTEE B • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • NTEE B28 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

$20,407

No earlier filing loaded for comparison.

Net Assets

$20,407

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin75th percentile

Revenue

$28,645

No earlier filing loaded for comparison.

Expenses

$19,972

No earlier filing loaded for comparison.

Net Income

$8,673

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

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

Highlighted filing

2024

Assets$20,407
Liabilities$0
Net Assets$20,407
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2024

Revenue$28,645
Expenses$19,972
Net Income$8,673
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 24, 2025
Return Version
2024v5.0
Gross Receipts
$28,645
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 2024.$19,792$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan Tordella-WilliamsChair Of The Board Of DirectorsPT$0--
Robert S WilliamsTreasurerPT$0--
Peter CinaMember, Board Of DirectorsPT$0--
Lynn CinaMember, Board Of DirectorsPT$0--
Reverend Lara HokeMember, Board Of DirectorsPT$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
2025-02-24
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“Educational Grants to support The MacDellar Sons of Grace Preparatory School, Kpando, Ghana Aggregate Amount Granted in 2024: $19,351.33”

Form 990-EZ, Part I, Line 16

“Other Expenses: $210 filing fees to Commonwealth of Mass”

Raw XML Appendix182 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/BooksInCareOfDetail/PhoneNum09787582594
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ayer
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001432
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt011734
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0577
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.5
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/OtherExpensesTotalAmt0210
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/PrintingPublicationsPostageAmt010
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided all the salaries for the MacDellar School faculty and staff for the calendar year 2024.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt019792
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt019972
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt028645
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt028068
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt016159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014621
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt019123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt077971
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0633
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt077971
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt028068
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt016159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014621
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt019123
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt077971
IRS990ScheduleA/TotalSupportAmt078604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Educational Grants to support The MacDellar Sons of Grace Preparatory School, Kpando, Ghana Aggregate Amount Granted in 2024: $19,351.33
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Other Expenses: $210 filing fees to Commonwealth of Mass
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 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/SignatureDt02025-02-24
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/Form8822BAttachedInd0X
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/ReturnTs02025-02-24T14:39:36-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,407
Liabilities
$0
Net assets
$20,407
Revenue
$28,645
Expenses
$19,972
Net income
$8,673
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