Nonprofit · EIN 58-2612224
LEARNING ON THE LOG LLC
Tax-exempt · SANDY SPRINGS, GA 30328
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $310,837 | $336,892 | -$26,055 | $319,939 | $96 | $319,843 |
| December 31, 2024 | 990 | $292,874 | $187,915 | $104,959 | $347,276 | $1,378 | $345,898 |
| December 31, 2023 | 990 | $308,338 | $167,630 | $140,708 | $312,338 | $0 | $312,338 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,200
- Program service revenue
- $309,637
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $90,208
- Other salaries and wages
- $51,250
- Salaries, compensation and benefits (total)
- $164,551
- Professional fundraising fees
- $0
- Accounting fees
- $2,306
- Occupancy
- $58,522
- Travel
- $855
- Program services (functional)
- $281,242
- Management and general (functional)
- $53,774
- Fundraising (functional)
- $1,876
Balance sheet and other
- Total assets, start of year
- $347,276
- Total assets, end of year
- $319,939
- Total liabilities, end of year
- $96
- Net assets, end of year
- $319,843
- Publicly traded securities
- $307,500
- Net assets without donor restrictions
- $319,843
- Gross receipts
- $310,837
- Employees
- 1
- Year formed
- 2001
- State of legal domicile
- GA
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 |
|---|---|---|---|
| ARMAN FENGER | Executive Dir. Trustee or director, Officer | 50 | $90,208 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ARMAN FENGER | Executive Dir. Trustee or director, Officer | 50 | $20,000 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ARMANN FENGER | CEO Officer | 50 | $13,750 |
Address and contacts
- Address (IRS master file)
- 6100 LAKE FORREST DR STE 450, SANDY SPRINGS, GA 30328-3837
- In care of
- % ARMANN FENGER
- Principal officer (990 for 2025)
- EXEC DIRECTOR
- Signed the 990
- ARMANN FENGER, Executive Director
- Phone
- (404) 579-3048
- Return prepared by
- David B Floyd CPA PC
Mission
PROGRAMS FOR SPECIAL NEEDS CHILDREN
Program accomplishments
- THROUGH THE RECREATIONAL ACTIVITIES AND INTERACTION WITH OTHER CHILDREN THE SPECIAL NEEDS CHILDREN HAVE INCREASED THIER GROSS AND FINE MOTOR SKILLS IN ADDITION TO GROUP ACTIVITIES THERE IS INDIVIDUAL THERAPY, THAT INCREASES THE CHILDRENS GROSS AND FINE MOTOR SKILLS AND ALSO HAS INCREASED THEIR SELF ESTEEM AND SELF WORTH.Expenses $281,242
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
- 58-2612224
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P82)
- Assets (IRS master file)
- $319,939
- Income (IRS master file)
- $310,837
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $310,837 | $336,892 | $319,939 | IRS |
| 990 | December 2024 | $292,874 | $187,915 | $347,276 | XML |
| 990 | December 2023 | $308,338 | $167,630 | $312,338 | XML |
| 990 | December 2022 | $230,448 | $122,955 | $171,630 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | 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 58-2612224).
Questions about LEARNING ON THE LOG LLC
- What is the EIN of LEARNING ON THE LOG LLC?
- The employer identification number (EIN) of LEARNING ON THE LOG LLC is 58-2612224.
- Is LEARNING ON THE LOG LLC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LEARNING ON THE LOG LLC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEARNING ON THE LOG LLC 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 LEARNING ON THE LOG LLC 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 LEARNING ON THE LOG LLC 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 LEARNING ON THE LOG LLC?
- The 990 for the year ended December 31, 2025 names EXEC DIRECTOR.
- Who are the officers and directors of LEARNING ON THE LOG LLC?
- The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $90,208 (ARMAN FENGER, Executive Dir.).
- How much revenue does LEARNING ON THE LOG LLC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $310,837, expenses of $336,892 and total assets of $319,939 at year end.
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