LEARNING RESOURCES NETWORK INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING RESOURCES NETWORK INC (EIN 48-0908569)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-10-31
- IRS object ID
- 201423049349300002
- Schema version
- 2013v3.1
- 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 | 2014-10-31T06:03:24-07:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATHARINE H LEARY CPA INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 62 W MAIN RD | AddressLine1 |
| City | LITTLE COMPTON | City |
| State | RI | State |
| ZIP Code | 028371352 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480908569 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Learning Resources Network Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEAR | BusinessNameControlTxt |
| Phone | 4016244983 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1130 Hostetler Drive | AddressLine1 |
| City | Manhattan | City |
| State | KS | State |
| ZIP Code | 66502 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGORY MARSELLO | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 4016244983 | PhoneNum |
| Signature | 2014-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHARINE LEARY | PreparerPersonNm |
| Phone | 4015920155 | PhoneNum |
| Preparation | 2014-10-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GREGORY MARSELLO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3991 Main Road | AddressLine1 |
| City | Tiverton | City |
| State | RI | State |
| ZIP Code | 02878 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,346,859 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.lern.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | LERN is an international association of lifelong learning programming, offering information and resources to providers of lifelong learning programs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 21 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $498,746 | PYContributionsGrantsAmt |
| CY Contributions Grants | $536,050 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,688,433 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,799,709 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,485 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,100 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,195,664 | PYTotalRevenueAmt |
| CY Total Revenue | $3,346,859 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,083,006 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,177,054 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,066,393 | PYOtherExpensesAmt |
| CY Other Expenses | $2,124,151 | CYOtherExpensesAmt |
| PY Total Expenses | $3,149,399 | PYTotalExpensesAmt |
| CY Total Expenses | $3,301,205 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $46,265 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $45,654 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,539,158 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,707,386 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $137,488 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $241,937 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,401,670 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,465,449 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LERN is an international | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $600,197 | ExpenseAmt |
| Revenue | $535,927 | RevenueAmt |
| Desc | IN-HOUSE SERVICES: IN-HOUSE SERVICES ARE CONSULTING SERVICES LERN PROVIDES TO MEMBERS AND CUSTOMERS SUCH AS PROGRAM REVIEWS, INTERIM POSITIONS, MANAGEMENT SUPPORT, AND SO ON. APPROXIMATELY 100 LERN MEMBERS A YEAR UTILIZE LERN IN-HOUSE SERVICES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $530,708 | ExpenseAmt |
| Revenue | $630,797 | RevenueAmt |
| Desc | ANNUAL CONFERENCE: EACH YEAR LERN HOLDS AN ANNUAL CONFERENCE. THIS PAST YEAR THE CONFERENCE WAS IN SAN FRANCISCO AND OVER 950 PEOPLE ATTENDED. THE FOCUS OF THE CONFERENCE IS HOW-TO, PRACTICAL SESSIONS AND NETWORKING. LERN ALSO DOES MINI-CONFERENCES THROUGHOUT THE YEAR WITH APPROXIMATELY 1,000 ATTENDEES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $375,472 | ExpenseAmt |
| Revenue | $399,113 | RevenueAmt |
| Desc | UGOTCLASS: ONLINE COURSES AND CERTIFICATIONS LERN DEVELOPS/PROVIDES THAT LERN MEMBERS AND CUSTOMERS PROMOTE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (6 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $297,573 | $463,179 | Consulting and Training Program review, profitability, marketing, Program review, profitability, marketing, Program review, profitability, marketing, |
| $341,151 | $278,666 | Education: LERN training institutes and certifications for lifelong learning certifications for lifelong learning |
| $246,449 | $547,101 | Membership: LERN's membership is comprised of approximately 1,250 organizations which totals approximately 1,250 organizations which totals approximately 1,250 organizations which totals approximately 1,250 organizations which totals |
| $67,578 | $59,197 | Publications & Software Manuals, software, and training videos Manuals, software, and training videos |
| $148,368 | $171,976 | Faculty and Online Courses Courses, certificates, and seminars supporting Courses, certificates, and seminars supporting Courses, certificates, and seminars supporting |
| $93,825 | $244,000 | Partnership Services: Lifelong learning services provided by LERN for a fee to support the provided by LERN for a fee to support the |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,194,944 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,764,119 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,701,321 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 55 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 21 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGORY MARSELLO | PersonNm |
| Phone | 4016244983 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3991 Main Road | AddressLine1 |
| City | Tiverton | City |
| State | RI | State |
| ZIP Code | 02878 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| WILLIAM DRAVES | |||||||
| President | 40.00 | Yes (X) | Yes (X) | Yes (X) | $114,098 | $0 | $0 |
| GREGORY MARSELLO | |||||||
| VP Org. Development | 40.00 | Yes (X) | Yes (X) | $128,192 | $0 | $0 | |
| JULIA COATES DRAVES | |||||||
| VP Info Services | 40.00 | Yes (X) | Yes (X) | $108,563 | $0 | $0 | |
| ROB WATTERS | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHERRILYN KUEHN | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PERRY HARKER | |||||||
| Past Chair | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GABRIELE JANES | |||||||
| Chairwoman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DJUNA FORRESTER | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CATHY NOONAN | |||||||
| Chair Elect | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAULA HOGARD | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN WIRT | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KIM JOHNSON | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $350,853 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| cuadvantage | |||||
| 3201 Hallmark Ct | Saginaw | MI | 48603 | Printing/Publishing | $141,110 |
| George Washington University | |||||
| 2121 Eye Street NW | Washington | DC | 20052 | Contract Presenter | $277,119 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $536,050 | MembershipDuesAmt |
| Total Contributions | $536,050 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| Consulting | 611710 | $240,015 |
| Training | 611710 | $223,165 |
| UGot Class | 611710 | $399,113 |
| In-House Services | 611710 | $535,927 |
| Education | 611710 | $278,666 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,122,823 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,799,709 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,189 | TotalRevenueColumnAmt |
| Exclusion | $8,189 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,911 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,911 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,911 | TotalRevenueColumnAmt |
| Exclusion | $2,911 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,346,859 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,799,709 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $11,100 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,853 | TotalAmt |
| Program Services | $263,140 | ProgramServicesAmt |
| Management And General | $87,713 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $566,262 | TotalAmt |
| Program Services | $509,636 | ProgramServicesAmt |
| Management And General | $56,626 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,733 | TotalAmt |
| Program Services | $49,336 | ProgramServicesAmt |
| Management And General | $9,397 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,761 | TotalAmt |
| Program Services | $103,959 | ProgramServicesAmt |
| Management And General | $19,802 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,445 | TotalAmt |
| Program Services | $65,054 | ProgramServicesAmt |
| Management And General | $12,391 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,864 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $71,864 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,340 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $6,340 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,983 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $43,983 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,851 | TotalAmt |
| Program Services | $469,851 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,100 | TotalAmt |
| Program Services | $51,100 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,889 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $34,889 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,685 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $30,685 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,072 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $28,072 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,531 | TotalAmt |
| Program Services | $393,024 | ProgramServicesAmt |
| Management And General | $18,507 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,040 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $24,040 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,026 | TotalAmt |
| Program Services | $41,026 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,438 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $9,438 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Printing | $138,961 | $138,961 | $0 | $0 |
| Postage/Mailing | $168,185 | $158,936 | $9,249 | $0 |
| Supplies | $148,897 | $127,782 | $21,115 | $0 |
| Telephone/Internet | $42,595 | $0 | $42,595 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,694 | TotalAmt |
| Program Services | $329,516 | ProgramServicesAmt |
| Management And General | $73,178 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,301,205 | TotalAmt |
| Program Services | $2,701,321 | ProgramServicesAmt |
| Management And General | $599,884 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,932 | BOYAmt |
| EOY | $301,312 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,355 | BOYAmt |
| EOY | $426,087 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,802 | BOYAmt |
| EOY | $344,429 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,266 | BOYAmt |
| EOY | $29,242 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,853 | BOYAmt |
| EOY | $45,642 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $454,995 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $346,073 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,311 | BOYAmt |
| EOY | $108,922 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,290 | BOYAmt |
| EOY | $245,403 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,349 | BOYAmt |
| EOY | $206,349 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,539,158 | BOYAmt |
| EOY | $1,707,386 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,373 | BOYAmt |
| EOY | $168,035 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,115 | BOYAmt |
| EOY | $73,902 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,488 | BOYAmt |
| EOY | $241,937 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,401,670 | BOYAmt |
| EOY | $1,465,449 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,401,670 | BOYAmt |
| EOY | $1,465,449 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,539,158 | BOYAmt |
| EOY | $1,707,386 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $45,654 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $18,125 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $542,634 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $540,857 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $547,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $498,746 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $536,050 | CurrentTaxYearAmt |
| Total | $2,665,621 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,541,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,322,130 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,582,820 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,686,350 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,329,956 | CurrentTaxYearAmt |
| Total | $11,462,774 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,084,152 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,862,987 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,130,154 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,185,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,866,006 | CurrentTaxYearAmt |
| Total | $14,128,395 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $234,257 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $162,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $869,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $742,382 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,693 | CurrentTaxYearAmt |
| Total | $2,515,704 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $234,257 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $162,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $869,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $742,382 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,693 | CurrentTaxYearAmt |
| Total | $2,515,704 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,612,691 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,765 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,847 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,568 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,992 | CurrentTaxYearAmt |
| Total | $47,602 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,765 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,847 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,568 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,992 | CurrentTaxYearAmt |
| Total | $47,602 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,175,997 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.81920 | PublicSupportCY509Pct |
| Public Support PY509 | 0.80970 | PublicSupportPY509Pct |
| Investment Income CY | 0.00340 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00410 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $454,995 | OtherCostOrOtherBasisAmt |
| Depreciation | $346,073 | DepreciationAmt |
| Book Value | $108,922 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $108,922 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Mutual Funds | Desc |
| Book Value | $245,403 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $245,403 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Goodwill | Desc |
| Book Value | $206,349 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $206,349 | TotalBookValueOtherAssetsAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| North America | 0 | 2 | Program Services | Education | $32,515 |
| North America | 0 | 0 | Membership Revenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $32,515 | SubtotalSpentAmt |
| Total Spent | $32,515 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt I Line 3 Col (F) | LERN pays two Canadian corporations in excess of $10,000 as contract presenters. |
| Pt I Line 2 | LERN does not provide grants or assistance outside the United States. |
| Pt I Line 3 Col (F) | LERN has two Canadian educational institutions that are members and remit membership dues and program fees in excess of $10,000 each. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BRENDAN MARSELLO | |||
| Son of Key Employee | $26,538 | Gross Payroll | false |
| Learning Connection Inc | |||
| Key employee is majority shareholder | $62,124 | Production Expenses | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 2 | William Draves and Julia Coates Draves are husband and wife. |
| Pt VI, Line 6 | LERN has approximately 1,250 Member Organizations, |
| Pt VI, Line 6 | comprised of approximately 5,000 individuals. |
| Pt VI, Line 7a | The Board of Directors elects members of the governing body. |
| Pt VI, Line 11b | Form 990 is reviewed by vice-president prior to |
| Pt VI, Line 11b | review, approval, and submission. |
| Pt VI, Line 18 | Form 990 is available to the public upon request. |
| Pt VI, Line 19 | LERN does not have a written conflict of interest policy or |
| Pt VI, Line 19 | audited financial statements available to the public. |
| Form 990, Part III, Line 4d | CONSULTING AND TRAINING 297573. 0. 463179. EDUCATION: LERN TRAINING INSTITUTES AND 341151. 0. 278666. MEMBERSHIP: LERN'S MEMBERSHIP IS COMPRISED OF 246449. 0. 547101. PUBLICATIONS & SOFTWARE 67578. 0. 59197. FACULTY AND ONLINE COURSES 148368. 0. 171976. PARTNERSHIP SERVICES: LIFELONG LEARNING SERVICES 93825. 0. 244000. |
| Form 990, Part IX, Line 24f | TAXES/LICENSES 671. 671. OFFICE EXPENSE - PRES. BUDGET 6209. 6209. OTHER PRODUCTION EXPENSE 52395. 52395. BAD DEBT EXPENSE 3437. 3437. CC PROCESSING & BANK CHARGES 62859. 62859. GWU PAYMENTS 277119. 277119. ROUNDING 4. 2. 2. |