Nonprofit · EIN 81-4449372
LIVE & LEARN LLC
Also known as GINA MALLOY SOLE MBR
Tax-exempt · JAMESTOWN, RI 02835
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $90,150 | $90,149 | $1 | $565 | $0 | $565 |
| December 31, 2024 | 990-EZ | $104,107 | $107,232 | -$3,125 | $564 | $0 | $564 |
| December 31, 2023 | 990-EZ | $94,708 | $106,417 | -$11,709 | $3,689 | $0 | $3,689 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,000
- Program service revenue
- $85,150
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,500
- Salaries, compensation and benefits (total)
- $70,289
- Occupancy
- $11,947
- Other expenses
- $7,913
- Program services (functional)
- $7,914
Balance sheet and other
- Total assets, start of year
- $564
- Total assets, end of year
- $565
- Total liabilities, end of year
- $0
- Net assets, end of year
- $565
- Cash, savings and investments
- $565
- Gross receipts
- $90,150
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gina Malloy JD | Executive Director | 20 | $30,500 |
| Eileen Donnelly | Board President | 1 | $0 |
| Catherine Shafts | Board Secretary | 1 | $0 |
| Felice Silvia | Board Treasurer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gina Malloy JD | Executive Director | 25 | $50,000 |
| Eileen Donnelly | Board President | 0.5 | $0 |
| Catherine Shafts | Board Secretary | 0.5 | $0 |
| Felice Silvia | Board Treasurer | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gina Malloy JD | Executive Director | 25 | $50,000 |
| Eileen Donnelly | Board President | 1 | $0 |
| Elaine Evangelista | Board Treasurer | 1 | $0 |
| Catherine Shafts | Board Secretary | 1 | $0 |
| Felice Silvia | Board Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 679 E SHORE RD, JAMESTOWN, RI 02835-1850
- In care of
- % GINA GRANT MALLOY
- Mailing address (990-N for 2020)
- 679 E Shore Rd, Jamestown RI 02835
- Principal officer (990-N for 2020)
- Gina Malloy, 679 E Shore Rd, Jamestown RI 02835
- Signed the 990-EZ
- Gina Malloy, Executive Director
- Phone
- (202) 320-9895
- Website
- www.liveandlearnri.com
Mission
entrepreneurship training, community problem solving and service
Program accomplishments
- The Junior Entrepreneurship program teaches children in grades K-4 business basics and works with them to perform community service, baking and donating food and meals to shelters and organizations, growing flowers and greens to donate. Serves approximately 6000.Expenses $3,957 · grants $2,500
- The Relay Recycling program offers Jamestown residents and visitors an avenue to recycle items not allowed in municipal collection. By partnering with third party vendors, Live & Learn offers 30 free recycling streams and a pay-as-you-go stream through Terracycle. Serves approximately 6000.Expenses $500 · grants $500
- Live & Learn has created an upcycling program designed to repurpose items destined for trash and landfill, including re-using plant pots to plant microgreens for donation and refining and preparing donated used craft supplies to go into craft kits containing new and used craft items.Expenses $3,457 · grants $2,000
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-EZ 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
- 81-4449372
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $565
- Income (IRS master file)
- $90,150
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $90,150 | $90,149 | $565 | IRS |
| 990-EZ | December 2024 | $104,107 | $107,232 | $564 | IRS |
| 990-EZ | December 2023 | $94,708 | $106,417 | $3,689 | XML |
| 990 | December 2022 | $94,921 | $94,150 | $15,398 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Gina Malloy | December 31, 2020 | ≤ $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 81-4449372).
Questions about LIVE & LEARN LLC
- What is the EIN of LIVE & LEARN LLC?
- The employer identification number (EIN) of LIVE & LEARN LLC is 81-4449372.
- Is LIVE & LEARN LLC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LIVE & LEARN LLC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVE & LEARN 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 LIVE & LEARN 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 LIVE & LEARN LLC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LIVE & LEARN LLC?
- The 990-N for 2020 names Gina Malloy.
- Who are the officers and directors of LIVE & LEARN LLC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $30,500 (Gina Malloy JD, Executive Director).
- How much revenue does LIVE & LEARN LLC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $90,150, expenses of $90,149 and total assets of $565 at year end.
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