2025-08-29T10:12:43-04:00 2024-12-31 472785532 ROSE GROUP CPAS PLLC 101 COSGROVE AVE STE 260 CHAPEL HILL NC 27514 990 2024-01-01 452686552 LEARNING OUTSIDE INC LEAR 9199320322 PO BOX 718 CARRBORO NC 27510 WENDY B BANNING EXECUTIVE DIRECTOR 9199320322 2025-08-15 true CHRISTINA STROUD EA P00469800 9199138081 2025-08-27 2024 2025-03-06 01:10:19Z WENDY B BANNING PO BOX 718 CARRBORO NC 27510 484982 false X WWW.LEARNINGOUTSIDE.ORG X 2011 NC LEARNING OUTSIDE IS COMMITTED TO GIVING CHILDREN EXPERIENCES IN THE OUTDOORS THAT ENHANCE THEIR CURRENT LIVES AND LEARNING AND INSTILLS IN THEM A LOVE OF THE NATURAL WORLD AND A LIFELONG COMMITMENT TO STEWARDSHIP. ESSENTIAL TO OUR MISSION IS SERVING INDIVIDUALS WHO DO NOT HAVE READY ACCESS TO QUALITY OUTDOOR LEARNING EXPERIENCES. 7 7 16 95 0 133094 162620 320130 299873 8131 21351 360 1138 461715 484982 0 0 298516 306962 0 36809 109863 127121 408379 434083 53336 50899 534473 577948 32881 25457 501592 552491 X LEARNING OUTSIDE IS COMMITTED TO GIVING CHILDREN EXPERIENCES IN THE OUTDOORS THAT ENHANCE THEIR CURRENT LIVES AND LEARNING AND INSTILLS IN THEM A LOVE OF THE NATURAL WORLD AND A LIFELONG COMMITMENT TO STEWARDSHIP. ESSENTIAL TO OUR MISSION IS SERVING INDIVIDUALS WHO DO NOT HAVE READY ACCESS TO QUALITY OUTDOOR LEARNING EXPERIENCES. false false 321182 299873 DEVELOP, PLAN, PREPARE AND CONDUCT OUTDOOR LEARNING PROGRAMS FOR CHILDREN IN CHAPEL HILL, NC AND SURROUNDING AREAS. IN 2024, THE ORGANIZATION CONDUCTED 7 DIFFERENT EDUCATIONAL PROGRAMS IN 27 SESSIONS,SERVING 471 PARTICIPANTS, 70 OF WHOM WERE ABLE TO ENROLL BASED ON SCHOLARSHIPS PROVIDED BY CONTRIBUTIONS TO THE ORGANIZATION. 321182 true true false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false true false false true false false false false false false false true 7 0 16 true false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false false true false false X VALERIE KOMIVES 9199320322 PO BOX 718 CARRBORO NC 27510 WENDY B BANNING EXECUTIVE DI 40.00 X X 70355 0 0 FRANK DWORSKY MEMBER AT LA 2.00 X 0 0 0 JUDITH GIGUERE MEMBER AT LA 2.00 X 0 0 0 MIKKI SAGER MEMBER AT LA 2.00 X 0 0 0 JAZMIN VARELA MEMBER AT LA 2.00 X 0 0 0 GEORGE JACKSON TREASURER 2.00 X 0 0 0 OLIVIA LUDINGTON BOARD CHAIR 6.00 X 0 0 0 ANN SIMPSON SECRETARY 2.00 X 0 0 0 70355 false false false 162620 8606 162620 PROGRAM SERVICE REVENUE 299873 299873 299873 21351 21351 SCHOLARSHIP GIFTS 798 798 CREDIT CARD CASH REWARDS 340 340 1138 484982 301011 21351 70355 46247 12054 12054 203818 165525 20051 18242 8926 8926 23863 1354 22509 1895 1895 28767 20977 7040 750 1389 1241 148 3891 3312 161 418 425 425 10528 10528 5728 5728 SPECIFIC ASSISTANCE 31180 31180 FACILITIES MAINTENANCE 11217 11217 BANK SERVICE/MERCHANT FEE 9984 8526 1458 MATERIALS & SUPPLIES 6924 6924 15193 7998 3456 3739 434083 321182 76092 36809 473078 527082 116475 65609 61395 50866 534473 577948 159 1462 32722 23995 32881 25457 X 421592 462491 80000 90000 501592 552491 534473 577948 50899 X false false X 240543 266753 124314 133094 162620 927324 143671 267122 315913 320490 301011 1348207 384214 533875 440227 453584 463631 2275531 2275531 2351 1635 3483 8131 21351 36951 2351 1635 3483 8131 21351 36951 386565 535510 443710 461715 484982 2312482 0.98400 0.99300 0.02000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 116475 65609 50866 50866 DEFERRED REVENUE 23995 23995 SHELBY BANNING-ARNDT EXEC DIR CHILD 36456 PROGRAM DIR WAGES false SHELBY BANNING-ARNDT EXEC DIR CHILD 15561 INSTRUCTOR WAGES false SHELBY BANNING-ARNDT EXEC DIR CHILD QSERHA BENEFITS PAID false SCHEDULE L, PART V PROGRAM DIRECTOR, SHELBY BANNING-ARNDT, IS THE THE DAUGHTER OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. SHELBY IS A FULL TIME, CERTIFIED EMPLOYEE OF THE ORGANIZATION. X 5 655 FMV X 9 282 FMV X IN KIND SERVICE 2 6000 COST X GIFT CARDS/CERT 23 1157 COST X CLOTHING/MISC 13 512 FMV false false false FORM 990 - ORGANIZATION'S MISSION LEARNING OUTSIDE IS COMMITTED TO GIVING CHILDREN EXPERIENCES IN THE OUTDOORS THAT ENHANCE THEIR CURRENT LIVES AND LEARNING AND INSTILLS IN THEM A LOVE OF THE NATURAL WORLD AND A LIFELONG COMMITMENT TO STEWARDSHIP. ESSENTIAL TO OUR MISSION IS SERVING INDIVIDUALS WHO DO NOT HAVE READY ACCESS TO QUALITY OUTDOOR LEARNING EXPERIENCES. FORM 990, PAGE 6, PART VI, LINE 11B ELECTRONIC COPIES OF THE 990 ARE DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING AND TELEPHONE CONFERENCES ARE HELD WITH THE FINANCE MANAGER TO REVIEW THE FORM. AT THE ANNUAL BOARD MEETING, THE DIRECTORS ENTERTAIN FUTHER DISCUSSIONS AND REVIEWED FINANCIAL STATEMENTS AS NECESSARY. FORM 990, PAGE 6, PART VI, LINE 12C THE FINANCE MANAGER EMAILS THE POLICY TO ALL INTERESTED PERSONS (AS DEFINED)AND CONDUCTS A PERSONAL OR TELEPHONE INTERVIEW TO ASSESS POLICY UNDERSTANDING AND TO OBTAIN ANNUAL WRITTEN ACKNOWLEDGEMENT OF COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE PRESIDENT IS BASED ON A COMPARATIVE MARKET STUDY OF SIMILAR POSTIONS IN THE RESEARCH TRIANGLE AREA OF NC, PERFORMED AT THE TIME OF THE ORGANIZATION'S FORMATION IN 2011. THE COMPENSATION WAS SET FOR A 5 YEAR PERIOD COVERED BY FUNDING BY OAK FOUNDATION USA AND IS REVIEWED WITH FOUNDATION PERSONNEL EACH FUNDING CYCLE WITHIN THE 5 YEAR GRANT PERIOD. THE COMPENSATION AMOUNT IS REVIEWED WITH THE BOARD AND OUTSIDE FUNDING SOURCES FOR REASONABLENESS IN LIGHT OF THEIR EXPERIENCE WITH OTHER COMPARABLE ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE TAX RETURN, REVIEWED FINANCIAL STATEMENTS, AND GOVERNANCE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION BY CONTACTING THE FINANCE MANAGER, VAL KOMIVES AT THE CONTACT INFORMATION PROVIDED IN PART VI OF FORM 990 (PAGE 6).