2025-07-18T10:26:09-07:00 2024-12-31 262769279 DORAN & ASSOCIATES 70 MITCHELL BLVD Ste 102 San Rafael CA 94903 990 2024-01-01 261919770 LEARN TO BE FOUNDATION LEAR 7149260395 8605 SANTA MONICA BOULEVARD 50188 WEST HOLLYWOOD CA 90069 NEERAJ KAPOOR CO-FOUNDER/E.D. 2025-07-18 true true Lisa Doran CPA P00791709 4154911130 X 2024 2025-03-06 01:10:19Z NEERAJ KAPOOR 8605 SANTA MONICA BOULEVARD 50188 WEST HOLLYWOOD CA 90069 898372 false X WWW.LEARNTOBE.ORG X 2008 CA The Learn to Be Foundation brings one-on-one, online tutoring to underserved youth around the nation. 9 9 5 4700 0 769217 795931 69625 89281 4128 13160 0 842970 898372 0 0 492740 371682 0 14220 333404 406233 826144 777915 16826 120457 615169 734482 19395 18251 595774 716231 The Learn to Be Foundation brings one-on-one, online tutoring to underserved youth around the nation. false false 690714 89281 Over the past 16 years, Learn To Be (LTB) has provided over 300,000 hours of tutoring to more than 17,000 students around the United States who otherwise may not have been able to afford one-on-one tutoring. In 2024 LTB provided free tutoring to over 6400 students resulting in over 104,000 hours of tutoring in a single year. This was through the support of nearly 4,700 volunteer tutors. 690714 true true false false false false false false false false false false false false false false false false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false true 5 0 true 5 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X NEERAJ KAPOOR 7149260395 8605 SANTA MONICA BLVD 50188 WEST HOLLYWOOD CA 90069 NEERAJ KAPOOR CO-FOUNDER/E.D. 40.00 0.00 X 157571 0 7371 ALEXANDRA PHILBRICK OPERATIONS DIR. 40.00 0.00 X 84741 0 7085 STEPHEN CHEN CO-FOUNDER 2.00 0.00 X 0 0 0 GREG ZUMAS BOARD CHAIR 2.00 0.00 X X 0 0 0 LING KOH Secretary 2.00 0.00 X X 0 0 0 RICKY CHHABRA Treasurer 2.00 0.00 X X 0 0 0 EARL DOS SANTOS MEMBER 2.00 0.00 X 0 0 0 SMITA PATIL MEMBER 2.00 0.00 X 0 0 0 TIFFANY SHI MEMBER 2.00 0.00 X 0 0 0 JAMES HUNTER MEMBER 2.00 0.00 X 0 0 0 MICHAEL BERK MEMBER 2.00 0.00 X 0 0 0 242312 14456 1 false true false OMKAR JOSHI 1/603 Sanskruti Bldg No 1-4 CHS MUMBAI SOUTH ASIA IN SOFTWARE ENGINEER 150000 1 795931 795931 PROGRAM FEES 611710 89281 89281 89281 13160 13160 0 0 0 0 0 0 0 0 898372 89281 13160 X 0 0 0 0 242312 210797 23636 7879 0 79711 79711 0 21255 21255 28404 25508 2206 690 2095 2095 1139 1139 12180 12180 0 0 0 264996 249359 15523 114 14445 14395 50 3162 588 2520 54 98254 87122 6948 4184 0 0 627 627 0 1122 1122 0 0 0 6198 6198 STAFF RECRUITMENT AND DEVELOP. 2015 1352 486 177 0 777915 690714 72981 14220 361040 53543 254129 680939 0 0 0 0 0 0 0 0 0 0 0 0 0 615169 734482 19395 18251 19395 18251 X 595774 716231 595774 716231 615169 734482 120457 X false false false X 59500 597420 599928 769217 795931 2821996 0 0 59500 597420 599928 769217 795931 2821996 1891659 930337 4128 13160 17288 0 0 2839284 158906 0.32770 0.37010 X Current Year Facts and Circumstances: At Learn To Be, we are actively working on new ways to diversify our revenue. First, we are launching a monthly giving program. To date in FY2025, we have commitments of $30,000 annually. We will continue to grow this monthly giving program throughout the year. Next, we will be hosting an annual community 5K walk/run. We hope to raise $50,000 from the inaugural event this year. In addition, we are looking to run targeted seasonal giving campaigns and hope to raise $50,000 from these events across small-dollar donors. Finally, we are deepening partnerships with other nonprofits to reach new supporters. Together, we hope these will broaden our small-donor base and restore our public support percentage to the appropriate levels. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED SOUTH ASIA 0 1 PROGRAM SERVICES SOFTWARE ENGINEERING 150000 EAST ASIA 0 1 PROGRAM SERVICES CUSTOMER SUPPORT 24150 RUSSIA & NEIGHBORING STATES 0 1 PROGRAM SERVICES ENGINEERING 23948 MIDDLE EAST 0 1 PROGRAM SERVICES ENGINEERING 1162 4 4 199260 199260 false false false false false false X X false false false false false false false false false NEERAJ KAPOOR CO-FOUNDER/E.D. 157571 7371 164942 Form 990, Part VI, Section B, Line 11b Procedure for Preparation and Review:1.Preparation: The Operations Director, in collaboration with the nonprofit's bookkeeper and CPA, is responsible for ensuring the timely preparation of Form 990.2.Review: A draft of the Form 990 will be provided to the Board Chair and Treasurer for review before submission. Any questions or concerns will be addressed, and necessary changes will be made.3.Board Awareness: The final Form 990 will be shared electronically with all board members before filing to keep them informed.Filing & Distribution:1.Once reviewed, the Executive Director will authorize the filing of Form 990 with the IRS before the required deadline.2.A copy of the filed Form 990 will be made available to the full Board of Directors. Form 990, Part VI, Section B, Line 12c 1. Duty to DiscloseEach Member, Director, Officer, Employee, and any other Interested Person is under an obligation to disclose the existence or potential existence of a Conflict of Interest as it arises.2. Investigating ConflictsWhen a potential Conflict of Interest is disclosed, the Governing Board will then provide the individual with an opportunity to disclose all material facts. The Board will collect all pertinent information and question the involved parties. If it turns out that a conflict does not exist, the inquiry will be documented but no further action will be taken.3. Addressing a Conflict of InterestIf the Board determines that a conflict of interest exists, they will take the appropriate actions to address the conflict. This may include (but not be limited to): (a) prohibiting any Interested Parties from voting on any matter related to said Conflict of Interest or (b) terminating employment with Learn To Be Foundation.Affected parties both within and outside of Learn To Be Foundation, including shareholders, directors, employees, and independent contractors, will be notified. If the Conflict of Interest in question involves a member of the Board, that individual will be excused from deliberations.4. Disciplinary ActionAll conflicts of interest will be reviewed on a case-by-case basis. The board has full discretion to deem what disciplinary action is appropriate and necessary for disclosed conflicts of interest.If the governing officers reasonably believe a member or staff member failed to disclose an existing or possible Conflict of Interest, it shall inform the individual of the rationale for such belief and grant the individual an opportunity to explain the alleged failure to disclose the Conflict of Interest.After hearing the individuals response and investigating further as warranted by the circumstances, the governing officers may take appropriate disciplinary action, including removal from the position at the organization.5. Notice of Annual StatementsEvery Member, Director, Officer, Employee, and any other Interested Person must sign a Conflict of Interest Disclosure Statement upon said individuals term of office, employment, or other relationship with Learn To Be Foundation and must do so annually. Failure to sign does not nullify the policy. Form 990, Part VI, Section B, Line 15a Compensation Analysis: To determine the appropriateness of compensation, the Board shall conduct an analysis that includes a comparison to similarly structured nonprofit organizations, taking into account: Mission alignment; Budget size and financial resources; Job descriptions, responsibilities, and required expertise;and industry standards and market conditions. The Board may use compensation surveys, third-party consultants, or other benchmarking data to ensure that salaries are reasonable and appropriate based on these factors. Form 990, Part VI, Section C, Line 19 DOCUMENTS AVAILABLE UPON REQUEST