Nonprofit · EIN 26-1919770
LEARN TO BE FOUNDATION
Tax-exempt · WEST HOLLYWOOD, CA 90069
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,059,555 | $869,444 | $190,111 | $922,153 | $15,811 | $906,342 |
| December 31, 2024 | 990 | $898,372 | $777,915 | $120,457 | $734,482 | $18,251 | $716,231 |
| December 31, 2023 | 990 | $842,970 | $826,144 | $16,826 | $615,169 | $19,395 | $595,774 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $936,305
- Program service revenue
- $100,534
- Investment income
- $22,716
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $259,563
- Other salaries and wages
- $62,691
- Salaries, compensation and benefits (total)
- $375,406
- Professional fundraising fees
- $0
- Accounting fees
- $7,235
- Travel
- $453
- Program services (functional)
- $790,731
- Management and general (functional)
- $70,614
- Fundraising (functional)
- $8,099
Balance sheet and other
- Total assets, start of year
- $734,482
- Total assets, end of year
- $922,153
- Total liabilities, end of year
- $15,811
- Net assets, end of year
- $906,342
- Net assets without donor restrictions
- $906,342
- Gross receipts
- $1,059,555
- Employees
- 4
- Volunteers
- 5,000
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NEERAJ KAPOOR | Executive Dir. Officer | 40 | $169,806 | $8,120 |
| STEPHEN CHEN | Director Trustee or director | 2 | $0 | $0 |
| GREG ZUMAS | Chairman Trustee or director, Officer | 2 | $0 | $0 |
| LING KOH | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| RICKY CHHABRA | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| EARL DOS SANTOS | Director Trustee or director | 2 | $0 | $0 |
| SMITA PATIL | Director Trustee or director | 2 | $0 | $0 |
| TIFFANY SHI | Director Trustee or director | 2 | $0 | $0 |
| JAMES HUNTER | Director Trustee or director | 2 | $0 | $0 |
| MICHAEL BERK | Director Trustee or director | 2 | $0 | $0 |
| ANDI GILLENTINE | Director Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NEERAJ KAPOOR | CO-FOUNDER/E.D. Officer | 40 | $157,571 | $7,371 |
| ALEXANDRA PHILBRICK | OPERATIONS DIR. Officer | 40 | $84,741 | $7,085 |
| STEPHEN CHEN | CO-FOUNDER Trustee or director | 2 | $0 | $0 |
| GREG ZUMAS | BOARD CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| LING KOH | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| RICKY CHHABRA | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| EARL DOS SANTOS | MEMBER Trustee or director | 2 | $0 | $0 |
| SMITA PATIL | MEMBER Trustee or director | 2 | $0 | $0 |
| TIFFANY SHI | MEMBER Trustee or director | 2 | $0 | $0 |
| JAMES HUNTER | MEMBER Trustee or director | 2 | $0 | $0 |
| MICHAEL BERK | MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARK SOLT | PRODUCT GROWTH LD. | 40 | $106,543 | $6,459 |
| ALEXANDRA PHILBRICK | OPERATIONS DIR. Officer | 40 | $83,958 | $6,215 |
| NEERAJ KAPOOR | CO-FOUNDER/E.D. Officer | 40 | $24,000 | $6,447 |
| STEPHEN CHEN | CO-FOUNDER Trustee or director | 2 | $0 | $0 |
| GREG ZUMAS | BOARD CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| LING KOH | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| RICKY CHHABRA | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| EARL DOS SANTOS | MEMBER Trustee or director | 2 | $0 | $0 |
| SMITA PATIL | MEMBER Trustee or director | 2 | $0 | $0 |
| TIFFANY SHI | MEMBER Trustee or director | 2 | $0 | $0 |
| JAMES HUNTER | MEMBER Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8605 SANTA MONICA BLVD 50188, WEST HOLLYWOOD, CA 90069-4109
- In care of
- % STEPHEN CHEN
- Mailing address (990-N for 2020)
- 1268 North Lakeview Avenue, Anaheim CA 92807
- Principal officer (990 for 2025)
- NEERAJ KAPOOR, 8605 Santa Monica Blvd 50188, West Hollywood, CA 90069
- Principal officer (990-N for 2020)
- Neeraj Kapoor, 3775 Black Forest Lane, Yorba Linda CA 92886
- Signed the 990
- NEERAJ KAPOOR, Executive Director
- Phone
- (714) 926-0395
- Website
- https://learntobe.org
- Return prepared by
- Meow AI Services LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 26-1919770 or by the name LEARN TO BE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Learn To Be provides free 1-1 online tutors to students from under-resourced communities around the United States through the support of thousands of volunteer tutors.
Program accomplishments
- Over the past 17 years, Learn To Be (LTB) has provided over 350,000 hours of tutoring to more than 20,000 students around the United States who otherwise may not have been able to afford one-on-one tutoring. In 2025 LTB provided free tutoring to over 7200 students resulting in ~111,000 hours of tutoring in a single year. This was through the support of nearly 5000 volunteer tutors.Expenses $790,731 · revenue $100,534
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1919770
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $922,153
- Income (IRS master file)
- $1,059,555
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,059,555 | $869,444 | $922,153 | IRS |
| 990 | December 2024 | $898,372 | $777,915 | $734,482 | XML |
| 990 | December 2023 | $842,970 | $826,144 | $615,169 | XML |
| 990 | December 2022 | $599,928 | $542,016 | $585,472 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Neeraj Kapoor | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Neeraj Kapoor | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1919770).
Questions about LEARN TO BE FOUNDATION
- What is the EIN of LEARN TO BE FOUNDATION?
- The employer identification number (EIN) of LEARN TO BE FOUNDATION is 26-1919770.
- Is LEARN TO BE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to LEARN TO BE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEARN TO BE FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEARN TO BE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEARN TO BE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LEARN TO BE FOUNDATION?
- The 990 for the year ended December 31, 2025 names NEERAJ KAPOOR.
- Who are the officers and directors of LEARN TO BE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $169,806 (NEERAJ KAPOOR, Executive Dir.).
- How much revenue does LEARN TO BE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,059,555, expenses of $869,444 and total assets of $922,153 at year end.
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