CONDITIONS FOR LEARNING: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- CONDITIONS FOR LEARNING (EIN 36-4720339)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-10
- IRS object ID
- 201821309349202347
- Schema version
- 2017v2.2
- 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 | 2018-05-10T15:20:33-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2020 HURLEY WAY STE 230 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958253227 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | 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 |
| Phone | 5309024627 | PhoneNum |
| Signature | 2018-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
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 | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.conditionsforlearning.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $119,200 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $50 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $119,150 | ProgramServiceRevenueAmt |
| 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 | $119,200 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $97,130 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,125 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $630 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $120 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $13,526 | OtherExpensesTotalAmt |
| Total Expenses | $113,531 | TotalExpensesAmt |
| Excess Or Deficit For Year | $5,669 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $6,603 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,272 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,069 | BOYAmt |
| EOY | $28,401 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,415 | BOYAmt |
| EOY | $1,020 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,484 | BOYAmt |
| EOY | $29,421 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,881 | BOYAmt |
| EOY | $17,149 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,603 | BOYAmt |
| EOY | $12,272 | 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 |
| Grants And Allocations | $111,892 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $111,892 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JASON KNIGHTON | ||
| President | 50.00 | $90,000 |
| JOHN PATRICK | ||
| Treasurer | 1.00 | $0 |
| RICHARD DEAN | ||
| Chairman | 1.00 | $0 |
| GARED PRICE JONES | ||
| Secretary | 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 |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| 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 |
| Form720 Filed | false | Form720FiledInd |
| 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 |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| 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 Minus1 Year | $50 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50 | CurrentTaxYearAmt |
| Total | $100 | 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 Minus1 Year | $50 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50 | CurrentTaxYearAmt |
| Total | $100 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $100 | 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) |
|---|---|---|
| Current Tax Year Minus2 Years | $20,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $119,150 | CurrentTaxYearAmt |
| Total | $263,650 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $263,750 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
| Public Support CY170 | 0.00000 | PublicSupportCY170Pct |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Client Note 1 | Client 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. |
| Other Expenses.1001 | Advertising and Promotion $1301 |
| Other Expenses.1002 | Office Expenses $549 |
| Other Expenses.1008 | Interest $499 |
| Other Expenses.1009 | Depreciation $395 |
| Other Expenses.1012 | Insurance $3053 |
| Other Expenses.1 | TRAVEL-MILEAGE $2498 |
| Other Expenses.2 | OUTSIDE SERVICES $1865 |
| Other Expenses.3 | PENALTIES $924 |
| Other Expenses.4 | VIDEO PRODUCTION $870 |
| Other Expenses.5 | DUES & SUBSCRIPTIONS $526 |
| Other Expenses.6 | PAYROLL FEE & ONLINE SERV $342 |
| Other Expenses.7 | MEALS & ENTERTAINMENT $254 |
| Other Expenses.8 | BANK CHARGES $216 |
| Other Expenses.9 | JOB SUPPLIES $164 |
| Other Expenses.11 | TAX EXPENSE $70 |
| Other Assets.1003 | Machinery and Equipment - Beginning $1415 Machinery and Equipment - Ending $1020 |
| Total Liabilities.1 | CREDIT CARD PAYABLE - Beginning $181 CREDIT CARD PAYABLE - Ending $6152 |
| Total Liabilities.2 | PAYROLL TAXES PAYABLE - Beginning $4850 PAYROLL TAXES PAYABLE - Ending $4649 |
| Total Liabilities.3 | DUE TO OFFICER - Beginning $3850 DUE TO OFFICER - Ending $6348 |