Nonprofit · EIN 45-3679647
LIGHT UP LEARNING INC
Tax-exempt (reinstated) · MIAMI, FL 33177
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $35,609 | $41,587 | -$5,978 | $1,473 | $69,508 | -$68,035 |
| December 31, 2023 | 990-EZ | $66,259 | $64,655 | $1,604 | $9,388 | $71,445 | -$62,057 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $100
- Program service revenue
- $35,509
Expenses
- Compensation of officers, directors and key employees
- $12,710
- Professional fees and payments to contractors
- $31,258
- Other expenses
- $10,329
- Program services (functional)
- $41,587
Balance sheet and other
- Total assets, start of year
- $9,388
- Total assets, end of year
- $1,473
- Total liabilities, end of year
- $69,508
- Net assets, end of year
- -$68,035
- Cash, savings and investments
- $514
- Gross receipts
- $35,609
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARGARITA CASTRO | DIRECTOR | 20 | $12,710 |
| JESSICA CASTILLO | PRESIDENT | 20 | $0 |
| ALEXANDER CASTILLO | VICE-PRESIDE | 0.25 | $0 |
| BRIANNE CASTILLO | SECRETARY | 0.25 | $0 |
| NICHOLAS SCHRIEVER | DIRECTOR | 0.25 | $0 |
| MONIQUE CATOGGIO | DIRECTOR | 5 | $0 |
| DAYLIS AMELIER | DIRECTOR | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARGARITA CASTRO | DIRECTOR | 40 | $14,310 |
| JESSICA CASTILLO | PRESIDENT | 40 | $0 |
| ALEXANDER CASTILLO | VICE-PRESIDE | 0.5 | $0 |
| BRIANNE CASTILLO | SECRETARY | 0.5 | $0 |
| NICHOLAS SCHRIEVER | DIRECTOR | 0.5 | $0 |
| MONIQUE CATOGGIO | DIRECTOR | 20 | $0 |
| DAYLIS AMELIER | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 14474 SW 167TH TER, MIAMI, FL 33177-1742
- Signed the 990-EZ
- JESSICA CASTILLO, PRESIDENT
- Phone
- (786) 334-6967
- Website
- HTTP://LIGHTUPLEARNING.COM
- Return prepared by
- CEBALLOS CEBALLOS BESTULICH & PADRON
Mission
OUR MISSION IS TO BEING "AHA MOMENTS" TO LIFE IN THE LIVES OF STRUGGLING LEARNERS. LIGHT UP LEARNING IS FOUNDED IN LOVE TO PASSIONATELY EXPOSE THE LIGHT INSIDE OF EVERY LEARNER, AND ESPECIALLY THOSE THAT STRUGGLE WITH LEARNING DISABILITIES. OUR AIM IS TO INSPIRE THEM WITH THE KNOWLEDGE THAT THEY POSSESS INSTRINSIC VALUE IN THEMSELVES AND ARE MORE THAN WHAT THEIR GRADES REPRESENT. ACKNOWLEDGING THIS, IT IS OUR MISSION TO EMPOWER STUDENTS WITH LEARNING DISABILITIES OF ALL AGES TO EMBRACE THEIR GOD-GIVEN UNIQUENESS, REALIZE THEIR POTENTIAL, AND LOOK TO THE FUTURE WITH CONFIDENCE BY: 1. PROVIDING PROVEN AND SUSTAINABLE NILD EDUCATIONAL THERAPIES (ET) TO BREAK THROUGH THIER LIMITING BELIEFS AND COGNITIVE PROCESSING CHALLENGES; 2. CREATING AND PROVIDING SUCCESSFUL AND REPRODUCIBLE FRAMEWORKS FOR THE DELIVERY OF THESE METHODOLOGIES THROUGH VARIOUS DELIVERY TOUCH POINTS (LEARNING CENTERS, DAY SCHOOLS, CAMPS, ETC.) 3. ADVOCATING FOR LEARNERS AND THEIR FAMILIES AT LOCAL AND NATIONAL LEVELS, THER
Program accomplishments
- WONDER ACADEMY AMENDED IT'S HOMESCHOOL PROGRAM TO ADDRESS NEEDS FOR MIDDLE AND/OR HIGH SCHOOL STUDENTS, AS THIS POPULATION APPEARED TO HAVE LESS ACCESS/TIME WITH SPECIAL EDUCATION PROGRAMS. 1:1 EDUCATIONAL THERAPY AS WELL AS INDIVIDUALIZATION FOR ATTENDING STUDENTS WAS PRIORITIZED. WONDER ACADEMY HAD 0 STUDENT ENROLLMENTS; EDUCATIONAL THERAPY HAD A TOTAL OF 8 STUDENTS.Expenses $41,587
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-3679647
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B92)
- Assets (IRS master file)
- $1,473
- Income (IRS master file)
- $35,609
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 5, 2016
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $35,609 | $41,587 | $1,473 | XML |
| 990-EZ | December 2023 | $66,259 | $64,655 | $9,388 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 45-3679647).
Questions about LIGHT UP LEARNING INC
- What is the EIN of LIGHT UP LEARNING INC?
- The employer identification number (EIN) of LIGHT UP LEARNING INC is 45-3679647.
- Is LIGHT UP LEARNING INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to LIGHT UP LEARNING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGHT UP LEARNING INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LIGHT UP LEARNING INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIGHT UP LEARNING INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of LIGHT UP LEARNING INC?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $12,710 (MARGARITA CASTRO, DIRECTOR).
- How much revenue does LIGHT UP LEARNING INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $35,609, expenses of $41,587 and total assets of $1,473 at year end.
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