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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 59-3730302

LEARNING AVENUE INC

Tax-exempt (reinstated) · LIVE OAK, FL 32060

Financials

$12K$20K2023$10K$25K2024
Revenue Expenses · by fiscal year end
Financials of LEARNING AVENUE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-EZ$10,009$25,197-$15,188$77,899–$77,899
December 31, 2023990-EZ$11,844$19,553-$7,709$93,087–$93,087
Financial details: 990-EZ for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$10,009

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$1,707
Other expenses
$23,490
Program services (functional)
$20,304

Balance sheet and other

Total assets, start of year
$93,087
Total assets, end of year
$77,899
Total liabilities, end of year
–
Net assets, end of year
$77,899
Cash, savings and investments
$18,401
Land and buildings
$9,647
Gross receipts
$10,009

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.

NameTitleHours / weekCompensation
SERGIO MARTINSPresident3$0
SILVIA MARTINSDirector3$0
DAVID SALAZARVice President0.5$0
MICHELLE-ANN SHAWSecretary1$0
DELILAH BOYINGTONTreasurer1$0
EDSON GORDONDirector0.5$0
990-EZ for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
SERGIO MARTINSPresident3$0
SILVIA MARTINSDirector3$0
DAVID SALAZARVice President0.5$0
MICHELLE-ANN SHAWSecretary1$0
DELILAH BOYINGTONTreasurer1$0
EDSON GORDONDirector0.5$0

Address and contacts

Address (IRS master file)
15722 96TH ST, LIVE OAK, FL 32060-6135
Signed the 990-EZ
SERGIO MARTINS, President
Phone
(650) 766-2906
Return prepared by
ENH Tax & Accounting Services LLC

Mission

General Public Education Religious, Educational, Health

990-EZ for the year ended December 31, 2024

Program accomplishments

  • OPERATION OF A NON-COMMERCIAL EDUCATIONAL FM RADIO STATION BROADCASTING VARIOUS PROGRAMS TO REACH ALL AGES. WE SEEK TO EDUCATE ON VARIOUS SUBJECTS WITH THE POTENTIAL OF REACHING 200,000 LISTENERS IN THE AREA
    Expenses $20,304

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2025 990-N for LEARNING AVENUE INC

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
59-3730302
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
2014
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Education (B99)
Assets (IRS master file)
$77,899
Income (IRS master file)
$10,009

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
July 30, 2014
Reinstated
Effective May 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2024$10,009$25,197$77,899XML
990-EZDecember 2023$11,844$19,553$93,087XML
990-TDecember 2023–––IRS
990-EZDecember 2022–––IRS
990-TDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-TDecember 2021–––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 59-3730302).

Questions about LEARNING AVENUE INC

What is the EIN of LEARNING AVENUE INC?
The employer identification number (EIN) of LEARNING AVENUE INC is 59-3730302.
Is LEARNING AVENUE INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to LEARNING AVENUE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LEARNING AVENUE INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LEARNING AVENUE 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 LEARNING AVENUE 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 LEARNING AVENUE INC?
The 990-EZ for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
How much revenue does LEARNING AVENUE INC have?
On its 990-EZ for the year ended December 31, 2024 it reported revenue of $10,009, expenses of $25,197 and total assets of $77,899 at year end.

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