2026-08-22T01:41:54Z 2025-05-31 990EZ 2025-01-01 992945004 TRUE LOVE ACADEMY TRUE 8502257654 1008 GOSPEL RD FORT WALTON BEACH FL 325471247 Kecai Liu Vice President 8502257654 2026-08-22 2025 2025-03-06 01:10:19Z X X https://www.trueloveacademy.org X X 73950 X 42050 31900 0 0 0 0 0 0 0 0 0 0 0 0 0 73950 0 0 30665 90 0 0 28788 59543 14407 83734 98141 X 83734 98676 83734 98676 535 83734 98141 The organization is a faith-based nonprofit educational institution dedicated to providing Christ-centered education that supports students academic, moral, and personal development. It offers individualized tutoring, small-group instruction, and structured academic programs in core subjects such as mathematics, Bible study, language arts, and science. Its mission is to equip students with knowledge, integrity, and a foundation for lifelong learning and service to society. The organization provides individualized tutoring and small-group academic instruction to students in core subjects including mathematics, Bible study, language arts, and science. Services include homework assistance, academic skill development, and personalized learning plans designed to improve student performance. During the year, the program served students through in-person instruction. The program focuses on strengthening foundational knowledge, improving academic outcomes, and fostering disciplined study habits in a supportive learning environment. 0 33000 The organization provides in person academic enrichment and test preparation services designed to support students preparing for standardized exams. Instruction includes English language and test preparation for exams such as TOEFL, IELTS, and Duolingo, as well as general academic skill development. Services include subject review, targeted skill building, and guided practice in a classroom setting. This program supplements the core tutoring services by helping students improve test readiness, increase confidence, and achieve measurable academic progress. 0 14400 47400 Kecai Liu Vice President/Teacher 40.00 38400 0 0 Junxin Zhao President/Principal 40.00 42000 0 0 Jinyu Wang Director 1.00 0 0 0 false false false false false false false false false FL Kecai Liu 1008 Gospel Road Fort Walton Beach FL 32547 9145628894 false false false false false false false false false true false false NONE 0 NONE 0 true X 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false true true true false false false false false false false false false false false Part I, Line 3 During the short tax year from January 1, 2025 through May 31, 2025, the organization had not yet established a publicly accessible website and therefore had not publicized its racially nondiscriminatory policy through its primary Internet homepage. The organization has since established a publicly accessible website and has published its racially nondiscriminatory policy on the website. Part I, Line 4a During the short tax year from January 1, 2025 through May 31, 2025, the organization had a very small student body and staff and had not yet established formal records documenting the racial composition of its students, faculty, and administrative staff. The organization operated on a racially nondiscriminatory basis. Part I, Line 7 During the short tax year from January 1, 2025 through May 31, 2025, the organization had not yet fully satisfied the publicity and recordkeeping requirements applicable under Rev. Proc. 75-50. The organization was in its early stage of operations. It has since established a publicly accessible website and implemented procedures to maintain appropriate records and publicize its racially nondiscriminatory policy. Part I, Line 1 Line 1 was corrected from $39,998 to $42,050 based on a reconciliation of contribution records, including employee voluntary contributions received during the reporting period. Part I, Line 9 As a result of the correction to Line 1, total revenue was corrected from $71,898 to $73,950. Part I, Line 12 Line 12 was corrected from $31,132 to $30,665 based on a reconciliation of payroll and payroll-related records. The organization uses the cash method of accounting and reports payroll expenses when paid. Part I, Line 16 The organization previously filed on a calendar-year basis. This return covers a short period from January 1, 2025 through May 31, 2025 to align with the organization's fiscal year ending May 31. The organization operates as a school and provides educational instruction, tutoring, and student development programs. Other expenses include student meals, educational materials, software subscriptions, vehicle-related expenses (including insurance, fuel, and maintenance), meeting-related meals, bank service charges, and general administrative costs incurred in carrying out the organization's program activities. The organization uses the cash basis method of accounting. Part I, Line 16 Line 16 was corrected from $28,787 to $28,788 based on a reconciliation of the organization's expense records. Other expenses include student meals, educational materials, software subscriptions, vehicle-related expenses, including insurance, fuel, and maintenance, meeting-related meals, bank service charges, and general administrative costs incurred in carrying out the organization's program activities. Part I, Line 17 As a result of the corrections to Lines 12 and 16, total expenses were corrected from $60,009 to $59,543. Part I, Line 18 As a result of the corrections to revenue and expenses described above, the excess of revenue over expenses was corrected from $11,889 to $14,407. Part I, Line 21 As a result of the corrections described above, net assets or fund balances at the end of the year were corrected from $95,623 to $98,141. Schedule B, Part I The total contributions reported for Contributor No. 2 were corrected from $8,670 to $8,402 based on a reconciliation of the organization's contribution and accounting records. Part II, Line 22 Ending cash, savings, and investments were corrected from $98,677 to $98,676 based on reconciliation of the organization's bank and cash records. Part II, Line 25 Total assets were corrected from $98,677 to $98,676 as a result of the correction to Line 22. Part II, Line 26 The organization uses the cash basis method of accounting. Payroll expenses are reported when paid. Certain payroll tax liabilities related to these wages were not paid as of the end of the reporting period and will be paid in a subsequent period. Part II, Line 26 Total liabilities were corrected from $0 to $535. The liability represents employee FICA taxes withheld from wages but not yet remitted to the IRS as of May 31, 2025. Part II, Line 27 Net assets or fund balances were corrected from $98,677 to $98,141 as a result of the corrections described above. Part IV Compensation amounts reported reflect actual payments made during the short reporting period (January 1, 2025 through May 31, 2025), consistent with the organization's use of the cash method of accounting. Certain compensation attributable to this period was paid after May 31, 2025 and is therefore reported in the subsequent reporting period. Part IV Reportable compensation in Column (c) was corrected based on the applicable 2025 Forms W-2. Reportable compensation for Kecai Liu, Vice President/Teacher, was corrected from $9,600 to $38,400, and reportable compensation for Junxin Zhao, President/Principal, was corrected from $17,500 to $42,000. Uncompensated directors who served during the reporting period were also added, as applicable. Line B, Amended return This amended return is being filed following a subsequent review and reconciliation of the organization's payroll, contribution, bank, cash, and other accounting records. The review identified certain amounts and information reported on the originally filed Form 990-EZ that required correction. The amendments include corrections to revenue, compensation, other expenses, net assets, and balance sheet amounts reported in Parts I and II; reportable compensation and other information reported in Part IV; and related schedules and supplemental information, as applicable. The return has been updated to accurately reflect the organization's financial activity and applicable reporting information for the reporting period. The organization initially filed its 2024 return on a calendar-year basis (January 1, 2024 through December 31, 2024), which was accepted by the IRS. Based on this, the organization intended to continue filing on a calendar-year basis for 2025. However, the IRS subsequently rejected this approach, indicating that the organization was required to report based on its established fiscal year. As a result, the organization was required to adjust its reporting period. To comply with IRS requirements and avoid overlapping or inconsistent reporting periods, the organization prepared and filed a short period return covering January 1, 2025 through May 31, 2025, in order to properly transition back to its fiscal year reporting cycle. The delay in filing was due to this transition process and a good-faith misunderstanding of the applicable filing requirements during the organization's initial years of operation, and not due to willful neglect. Upon receiving clarification, the organization acted promptly to correct its filing approach. The organization has made continuous efforts to comply with IRS requirements and has implemented internal procedures to ensure timely and accurate filings going forward. Accordingly, the organization respectfully requests that any late-filing penalties be waived based on reasonable cause.