CONDITIONS FOR LEARNING: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CONDITIONS FOR LEARNING (EIN 36-4720339)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-07-30
- IRS object ID
- 202532119349200738
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-30T12:35:33-07:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 813084543 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIANA M VIDUCICH CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2277 FAIR OAKS BLVD STE 425 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95825 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364720339 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDITIONS FOR LEARNING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COND | BusinessNameControlTxt |
| Phone | 5309024627 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3683 EL SEGUNDO AVENUE | AddressLine1Txt |
| City | DAVIS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95618 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JASON KNIGHTON | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-07-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Diana M Viducich CPA | PreparerPersonNm |
| PTIN | P00357561 | PTIN |
| Phone | 9169226092 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.conditionsforlearning.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $123,962 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $123,962 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $123,962 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $114,655 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,500 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $27 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $22,865 | OtherExpensesTotalAmt |
| Total Expenses | $139,047 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$15,085 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $281,196 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $266,111 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $287,758 | BOYAmt |
| EOY | $270,099 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,416 | BOYAmt |
| EOY | $1,925 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,174 | BOYAmt |
| EOY | $272,024 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,978 | BOYAmt |
| EOY | $5,913 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,196 | BOYAmt |
| EOY | $266,111 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO ENGAGE IN EDUCATIONAL ACTIVITIES TO CLOSE THE ACHIEVEMENT GAP, IMPROVE SCHOOL CLIMATE, AND RETAIN TEACHERS AND TO CARRY ON OTHER EDUCATIONAL ACTIVITIES ASSOCIATED WITH THIS GOAL AS ALLOWED BY LAW. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | EDUCATIONAL PURPOSES | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $134,206 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $134,206 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JASON KNIGHTON | ||
| President | 50.00 | $106,225 |
| JOHN PATRICK | ||
| Treasurer | 1.00 | $0 |
| RICHARD DEAN | ||
| Secretary | 1.00 | $0 |
| GARED PRICE JONES | ||
| Chairman | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JASON KNIGHTON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3683 EL SEGUNDO AVENUE | AddressLine1Txt |
| City | DAVIS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5309024627 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $174,852 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,013 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,540 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $171,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $123,962 | CurrentTaxYearAmt |
| Total | $761,391 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $174,852 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,013 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,540 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $171,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $123,962 | CurrentTaxYearAmt |
| Total | $761,391 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $761,391 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $761,391 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $1200 |
| Other Expenses.1002 | Office Expenses $483 |
| Other Expenses.1008 | Interest $122 |
| Other Expenses.1009 | Depreciation $491 |
| Other Expenses.1012 | Insurance $6631 |
| Other Expenses.1 | JOB SUPPLIES $5647 |
| Other Expenses.2 | TRAVEL-MILEAGE $2785 |
| Other Expenses.3 | PAYROLL FEE & ONLINE SERV $2493 |
| Other Expenses.4 | MEALS & ENTERTAINMENT $1838 |
| Other Expenses.5 | DUES & SUBSCRIPTIONS $940 |
| Other Expenses.6 | BANK CHARGES $160 |
| Other Expenses.7 | TAX EXPENSE $75 |
| Other Assets.1003 | Machinery and Equipment - Beginning $2416 Machinery and Equipment - Ending $1925 |
| Total Liabilities.1 | CREDIT CARD PAYABLE - Beginning $773 CREDIT CARD PAYABLE - Ending $122 |
| Total Liabilities.2 | PAYROLL TAXES PAYABLE - Beginning $5560 PAYROLL TAXES PAYABLE - Ending $3006 |
| Total Liabilities.3 | DUE TO OFFICER - Beginning $2645 DUE TO OFFICER - Ending $2785 |
| Statement Note 1 | PART IV - LIST OF OFFICERS, DIRECTORS ---COMPENSATION PAID TO JASON KNIGHTON IS PAID TO HIM IN HIS CAPACITY AS AN EMPLOYEE OF CONDITIONS FOR LEARNING, NOT FOR HIS SERVICES AS AN OFFICER. |