LEARN THAT FOUNDATION: Form 990EZ, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- LEARN THAT FOUNDATION (EIN 20-1474039)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-05-31
- IRS object ID
- 201141539349200804
- Schema version
- 2009v1.2
- 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) |
|---|---|---|
| Timestamp | 2011-05-31T20:46:48-07:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
| Return Type | 990EZ | ReturnType |
| Tax Period Begin Date | 2009-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201474039 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESPINDLE LEARNING | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ESPI | NameControl |
| Phone | 4154486404 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POB 338 | AddressLine1 |
| City | Sebastopol | City |
| State | CA | State |
| ZIP Code | 95472 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Roswitha Warda | Name |
| Title | President | Title |
| Phone | 7075089144 | Phone |
| Date Signed | 2011-05-31 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | www.eSpindle.org | WebSite |
| Organization501c | X | Organization501c |
| Gross Receipts | 495242 | GrossReceipts |
| Contributions Gifts Grants Etc | 408882 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 86360 | ProgramServiceRevenue |
| Membership Dues | 0 | MembershipDues |
| Investment Income | 0 | InvestmentIncome |
| Gross Amount From Sale Of Assets | 0 | GrossAmountFromSaleOfAssets |
| Cost Other Basis And Sales Expenses | 0 | CostOtherBasisAndSalesExpenses |
| Gain Or Loss From Sale Of Assets | 0 | GainOrLossFromSaleOfAssets |
| Special Events Gross Revenue | 0 | SpecialEventsGrossRevenue |
| Special Events Direct Expenses | 0 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 0 | SpecialEventsNetIncomeLoss |
| Gross Sales Of Inventory | 0 | GrossSalesOfInventory |
| Cost Of Goods Sold | 0 | CostOfGoodsSold |
| Gro Profit Loss Sales Of Inventory | 0 | GroProfitLossSalesOfInventory |
| Other Revenue Total | 0 | OtherRevenueTotal |
| Total Revenue | 495242 | TotalRevenue |
| Grants And Similar Amounts Paid | 0 | GrantsAndSimilarAmountsPaid |
| Benefits Paid To Or For Members | 0 | BenefitsPaidToOrForMembers |
| Salaries Other Comp Empl Benefits | 31875 | SalariesOtherCompEmplBenefits |
| Fees And Oth Pymt To Ind Contractors | 27780 | FeesAndOthPymtToIndContractors |
| Occupancy Rent Utilities And Maint | 12011 | OccupancyRentUtilitiesAndMaint |
| Printing Publications Postage | 0 | PrintingPublicationsPostage |
| Other Expenses Total | 438111 | OtherExpensesTotal |
| Total Expenses | 509777 | TotalExpenses |
| Excess Or Deficit For Year | -14535 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | -718284 | NetAssetsOrFundBalancesBOY |
| Other Changes In Net Assets | 0 | OtherChangesInNetAssets |
| Net Assets Or Fund Balances EOY | -732819 | NetAssetsOrFundBalancesEOY |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Land And Buildings LandAndBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 718284 | BOY |
| EOY | 732819 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -718284 | BOY |
| EOY | -732819 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Provide customized online tutoring in vocabulary acquisition, spelling and other academic areas. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment (5 entries)
| Description Program Service AccomDescriptionProgramServiceAccom | Grants And AllocationsGrantsAndAllocations | Program Service ExpensesProgramServiceExpenses |
|---|---|---|
| Tutorial Programs: The 2009/10 fiscal year saw a relaunch of our website to make it easier to use. We expanded the functionality provided to teachers and school administrators, and introduced a new revenue concept, Pay-Per-Result. This concept allows schools and individuals to only pay for actual, measured results in an otherwise free program. This innovative and now patent-pending concept earned us an invitation as an innovator company to the annual conference of the Software and Information Industry Association. It makes it easy and affordable to invest in our technology, since a 100% knowledge return on investment is guaranteed. | 0 | 58000 |
| Scholarship Programs: Throughout the year we continued to support scholarships for disadvantaged students and low-income schools. We also prepared for the launch of our first national initiative, Vocabulary Junction, which launched in August of 2010. | 0 | 87000 |
| Establish web presence: We continued to build our presence on the web through partnerships and targeted campaigns (Adwords, etc.). We also transitioned the site to a new design and a new domain name, re-branding it from www.eSpindle.org to www.LearnThatWord.org. | 0 | 304500 |
| Research: We started extensive research, reviewing linguistic data sets created by data processing efforts worldwide to find ways to build a more advanced vocabulary module. | 0 | 40000 |
| Partnerships: We established partnerships with a diverse set of publishers and resources, so that students now find a comprehensive selection of lists for easy use within the program (words are added to the study module with one click). | 0 | 15000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 504500 | TotalProgramServiceExpenses |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| Billie Sue Fischer | ||||||||
| POB 338 | Sebastopol | CA | 95472 | Treasurer | 0.5 | 0 | 0 | 0 |
| Stephanie GuyerStevens | ||||||||
| POB 338 | Sebastopol | CA | 95472 | Board Member | 0.2 | 0 | 0 | 0 |
| Naomi Hupert | ||||||||
| POB 338 | Sebastopol | CA | 95472 | Vice President | 0.2 | 0 | 0 | 0 |
| Roswitha Warda | ||||||||
| POB 338 | Sebastopol | CA | 95472 | Exec Director/CEO | 70 | 31875 | 0 | 0 |
| Michael Goldbach | ||||||||
| 723 Curtis St | Albany | CA | 947061801 | Board Member | 0.2 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | 0 | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | 0 | OrganizationHadUBI |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtc |
| Direct Indirect Political Expend | 0 | DirectIndirectPoliticalExpend |
| Did Org File Form1120 POL This Year | 0 | DidOrgFileForm1120POLThisYear |
| Made Loans To From Officers | 1 | MadeLoansToFromOfficers |
| Loans To From Officers | 138475 | LoansToFromOfficers |
| Tax Imposed Under IRC4911 | 0 | TaxImposedUnderIRC4911 |
| Tax Imposed Under IRC4912 | 0 | TaxImposedUnderIRC4912 |
| Tax Imposed Under IRC4955 | 0 | TaxImposedUnderIRC4955 |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTrans |
| Amount Of Tax Imposed On Org Mgr | 0 | AmountOfTaxImposedOnOrgMgr |
| Amount Of Tax Reimbursed By Org | 0 | AmountOfTaxReimbursedByOrg |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Roswitha Warda | NamePerson |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POB 338 | AddressLine1 |
| City | Sebastopol | City |
| State | CA | State |
| ZIP Code | 954720338 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7075089144 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Foreign Office | 0 | ForeignOffice |
| Maintain Any Donor Advised Funds | 0 | MaintainAnyDonorAdvisedFunds |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Engage Political Cmpgn Activities | 0 | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | 0 | EngageInLobbyingActivities |
| Operating School | 0 | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | 0 | TrnsfrsExemptNonCharRelatedOrg |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 82882 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 40506 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 37810 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 226344 | CurrentTaxYearMinus1Year |
| Current Tax Year | 408882 | CurrentTaxYear |
| Total | 796424 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14786 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34930 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 36005 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 43588 | CurrentTaxYearMinus1Year |
| Current Tax Year | 86360 | CurrentTaxYear |
| Total | 215669 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 97668 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 75436 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 73815 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 269932 | CurrentTaxYearMinus1Year |
| Current Tax Year | 495242 | CurrentTaxYear |
| Total | 1012093 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 1012093 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 97668 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 75436 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 73815 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 269932 | CurrentTaxYearMinus1Year |
| Current Tax Year | 495242 | CurrentTaxYear |
| Total | 1012093 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 1 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 1 | PriorYearSupportPercentage |
| Investment Income Percentage | 0 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule L IRS990ScheduleL
Loan Table LoanTable (5 entries)
| Purpose Of LoanPurposeOfLoan | Loan To OrganizationLoanToOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|---|
| Roswitha Warda | ||||||
| Program development | X | $36,000 | 45349 | 0 | 1 | 1 |
| Michael Goldbach | ||||||
| Program Development | X | $4,000 | 5442 | 0 | 1 | 1 |
| Roswitha Warda | ||||||
| Program Development | X | $35,000 | 40824 | 0 | 1 | 1 |
| Roswitha Warda | ||||||
| Program Development | X | $5,000 | 5832 | 0 | 1 | 1 |
| Roswitha Warda | ||||||
| Program Development | X | $39,450 | 41028 | 0 | 1 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 138475 | TotalBalanceDue |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | This may not sound reasonable, but we are very strapped financially, and I am working excessive hours to build the organization. We have not been able to hire a dedicated accountant, and I made a mistake regarding the deadline. | Explanation |