2025-11-15T01:19:29-05:00 2024-12-31 990PF 2024-06-18 993656122 Learning Design Alliance LEAR 7205099328 75 Waneka Pkwy 7 Lafayette CO 80026 David Porcaro President and CEO 6126072046 2025-11-15 2024 2025-03-06 01:10:19Z X X 217855 X 0 X 275 0 0 0 0 334000 0 334000 334275 0 334000 107394 0 107394 0 0 0 0 0 8379 0 1375 7004 7992 0 0 7992 4000 0 2000 2000 119769 0 13780 105989 0 0 0 0 20327 0 0 0 0 0 0 0 0 0 0 155 0 151 4 0 0 0 0 6082 0 2650 3432 274098 0 127350 126421 0 0 274098 0 127350 126421 60177 0 206650 0 205855 205855 0 0 0 12000 0 0 12000 12000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 217855 217855 0 127352 0 0 0 0 0 10000 0 0 0 20327 0 157679 X 0 0 0 0 0 60176 0 60176 0 217855 0 60177 60177 60177 0 0 0 0 0 0 false false false false false false false true true CO DC MD NY false true false false false true JJ Martin Enterprises LLC 3039082576 1140 E 12th Ave Broomfield CO 80020 false false true false true false false false false false false false false false false false false David Porcaro 13720 Bayberry Dr Broomfield CO 80020 President and CEO 40 107394 8379 0 Pavani Reddy 7105 EXETER RD Bethesda MD 20814 Chair 1 0 0 0 Bror Saxberg 1534 Twinridge Rd Santa Barbara CA 93111 Vice Chair 1 0 0 0 Katrina Stevens 25 Trillium Ln San Carlos CA 94070 Secretary 1 0 0 0 Alison Sullivan 6035 E San Cristobal St Tucson AZ 85715 Treasurer 1 0 0 0 NONE Electron Studios LTD 24b Bravington Road London England UK W9 3AH Software Development 66614 0 LDA partnered with Western Governors University on applied-research initiative to investigate how artificial intelligence can analyze learning-design data and produce actionable insights. Work included research design, data analysis, and evaluation activities intended to inform development of improved course and assessment design practices. (This activity advanced LDA?s charitable mission to equip educators with evidence-based, AI-enabled learning-design methods.) Because the work was still very early stage research, no students were served or research presentations or papers produced. 61942 LDA designed and built an MVP of an AI-powered learning-design authoring tool for WGU Labs. The MVP enables educators to generate, align, and evaluate learning activities with AI assistance and was tested in a nonprofit university research-lab environment to assess usefulness and impact. This contract work constituted direct operating activities (product design, software development, pilot testing, and evaluation) that furthered LDA?s charitable objective. Because the work was still very early stage research, no students were served or research presentations or papers produced. 191830 0 0 0 116892 0 116892 0 0 116892 1753 115139 3454 X 126421 0 0 0 0 126421 2022 2021 2020 0 253771 0 0 0 0 0 0 0 0 X 3454 3454 2936 0 0 0 2936 0 0 0 0 0 0 0 0 0 0 0 2303 2303 0 0 0 0 X Scientific research and development services 541700 0 0 334000 0 0 334000 334000 Line 1 Revenue from contracts with Western Governors University (WGU) during 2024 represents applied research, joint development, pilot implementation and technical assistance to develop an AI-powered learning-design tool and to disseminate educational findings. These activities directly further the foundation?s exempt educational purposes and were performed as part of the foundation?s program services; accordingly, the income is related (exempt-function) income and not unrelated business taxable income under IRC ??512?514. Supporting contracts, SOWs, pilot reports and invoices are retained in the foundation?s records and available on request. false false false false false false false false false false Flat monthly fees for management of books and accounting services from JJ Martin Enterprises, LLC 4000 0 2000 2000 Although most cash was used for charitable activities, used the conservative 1.5% for calculating the minimum investment return David Porcaro Pay and ICHRA health benefits for founder and CEO Pavani Reddy Unpaid Bror Saxberg Unpaid Katrina Stevens Unpaid Alison Sullivan Unpaid Electron Studios LTD Contract full stack AI code development services This is the foundation?s first Form 990-PF and no copies of Form 990-PF have been filed with state charity officials. The foundation did file an initial Form 1099 with the State of Colorado and has requested an extension and a refund because the organization?s federal tax-exempt status under Section 501(c)(3) was recognized after April 15. We will provide state correspondence or refund documentation upon request. Legal services from Anavo Attorneys for review of IP and development of policies 7992 0 0 7992 David Porcaro President and CEO 30000 10000 2024-01 2025-01 4 Months 0 Starting Cashflow (to pay contractors and services) Office Supplies 496 0 496 0 Office Utilities 704 0 704 0 Software Licenses 755 0 695 60 Dues & Subscriptions 715 0 120 595 Business License 635 0 635 0 Business Insurance 1828 0 0 1828 Bank Charges and Fees 949 0 0 949 Services provided for R&D in Artificial Intelligence for Learning Design and authoring tool. 334000 0 334000 Income taxes paid awaiting 501(c)(3) determination; credited in 2025. Federal = 16,906; CO = 3421 0 20327 Bill Roberts backend software development services 13750 0 0 13750 Ethan Porcaro backend software development services; exempt reasonable personal services 1655 0 392 1263 Figueroa Learning, LLC, learning design and content development services 5300 0 0 5300 Tara Taylor UX and visual design services 13500 0 0 13500 Theodore Quinn engineering management and strategy services 18500 0 1250 17250 Electron Studios LTD (Hamish Leith) full stack and AI software Development services 66614 0 11688 54926 Science 60; Learning Design Services 450 0 450 0