Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 99-2195771 • 501(c)3 • Vista, CA
Profile
LEARNING CENTER
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Assets
Down$0
Down $29,046 (-100%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$0
Down $29,046 (-100%) from 2024
Revenue
Up$58,301
Up $18,431 (+46%) from 2024
Expenses
Up$87,347
Up $76,523 (+707%) from 2024
Net Income
Down-$29,046
Down $58,092 (-200%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
LEARNING CENTER
| Description | Grants | Expenses |
|---|---|---|
| LEARNING CENTER | - | $61,227 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RALPH CHRIS BRANUELAS | Treasurer | - | $0 | - | - |
“Name: ANTIQUE GAS & STEAM ENGINE MUS | Address: 2040 N SANTA FE AVENUE VISTA, CA 92083 | Purpose of payment: DONATION | Amount: $7314”
“Advertising and Promotion $1075”
“Office Expenses $2581”
“Travel $7763”
“Conferences, Conventions, and Meetings $12515”
“Insurance $720”
“INSTRUCTORS $18582”
“MATERIALS $5890”
“Equipment Expenses $3528”
“LICENSES AND FEES $280”
“BANK CHARGES $259”
“MEALS $200”
“SALES TAX $176”
“STATE FEES $50”
“Pledges and Grants Receivable - Beginning $25000 Pledges and Grants Receivable - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | RALPH CHRIS BRANUELAS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9517951909 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 45275 SILVERADO LN |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TEMECULA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92592 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4046 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 58301 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -29046 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1450 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 29046 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 7314 |
| IRS990EZ/GrossReceiptsAmt | 0 | 58301 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 29046 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 29046 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 24735 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RALPH CHRIS BRANUELAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 25000 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 53619 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LEARNING CENTER |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 229 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | LEARNING CENTER |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 61227 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 87347 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 61227 |
| IRS990EZ/TotalRevenueAmt | 0 | 58301 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | 55ACREPROJECT.COM |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1010 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1195 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2205 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 57309 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 13675 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 70984 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 73189 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 58319 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14870 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 73189 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 58319 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 14870 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 73189 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | false |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2026-02-06 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 330205333 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 7264 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 2040 N SANTA FE AVENUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | VISTA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 92083 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Name: ANTIQUE GAS & STEAM ENGINE MUS | Address: 2040 N SANTA FE AVENUE VISTA, CA 92083 | Purpose of payment: DONATION | Amount: $7314 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $1075 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $2581 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Travel $7763 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Conferences, Conventions, and Meetings $12515 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Insurance $720 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | INSTRUCTORS $18582 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MATERIALS $5890 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Equipment Expenses $3528 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | LICENSES AND FEES $280 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | BANK CHARGES $259 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | MEALS $200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | SALES TAX $176 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | STATE FEES $50 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Pledges and Grants Receivable - Beginning $25000 Pledges and Grants Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Payments to Affiliates.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.1006 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RALPH CHRIS BRANUELAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | 55ACRE PROJECT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | 55AC |
| ReturnHeader/Filer/EIN | 0 | 992195771 |
| ReturnHeader/Filer/PhoneNum | 0 | 9517951909 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2040 N SANTA FE AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | VISTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92084 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461346655 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COPELAND MIRANDA & BENNER CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 27450 Ynez Rd Suite 228 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Temecula |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92591 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9516991040 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Cheryl Miranda CPA CGMA |
| ReturnHeader/ReturnTs | 0 | 2026-02-09T12:47:23-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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