Nonprofit · EIN 84-1377794
THE LEARNING COUNCIL
Tax-exempt · PAONIA, CO 81428
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $701,893 | $618,888 | $83,005 | $1,467,346 | $99,634 | $1,367,712 |
| December 31, 2024 | 990 | $724,692 | $601,297 | $123,395 | $1,392,005 | $107,309 | $1,284,696 |
| December 31, 2023 | 990 | $931,142 | $466,736 | $464,406 | $1,245,864 | $125,227 | $1,120,637 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $649,150
- Program service revenue
- $50,788
- Investment income
- $955
- Other revenue
- $1,000
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $71,603
- Other salaries and wages
- $149,747
- Salaries, compensation and benefits (total)
- $240,859
- Professional fundraising fees
- $0
- Legal fees
- $3,000
- Accounting fees
- $11,441
- Occupancy
- $23,271
- Travel
- $7,600
- Depreciation
- $45,727
- Program services (functional)
- $479,949
- Management and general (functional)
- $114,396
- Fundraising (functional)
- $24,543
Balance sheet and other
- Total assets, start of year
- $1,392,005
- Total assets, end of year
- $1,467,346
- Total liabilities, end of year
- $99,634
- Net assets, end of year
- $1,367,712
- Land, buildings and equipment
- $1,302,017
- Gross receipts
- $701,893
- Employees
- 25
- Volunteers
- 85
- Year formed
- 2007
- State of legal domicile
- CO
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 |
|---|---|---|---|
| Alicia Michelsen | Executive Director Trustee or director, Key employee | 40 | $72,000 |
| Betsy Johnson | Board Member Trustee or director | 3 | $0 |
| Michael Cooper | Board Member Trustee or director | 3 | $0 |
| Sara Brody | Co-President Officer | 3 | $0 |
| Laura Parker | Co-President Officer | 3 | $0 |
| Asa Hoffman | Treasurer Officer | 3 | $0 |
| Kylie Gettleman | Secretary Officer | 3 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICIA MICHELSEN | EXECUTIVE DI Trustee or director | 40 | $56,139 |
| SARA BRODY | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| BRANDY EMESAL | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KYLIE GETTLEMAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| ASA HOFFMAN | TREASURER Trustee or director, Officer | 2 | $0 |
| LAURA PARKER | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICIA MICHELSEN | EXECUTIVE DI Trustee or director | 20 | $47,492 |
| SARA BRODEY | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| BRANDY EMESAL | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KYLIE GETTLEMAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| ASA HOFFMAN | TREASURER Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1744, PAONIA, CO 81428-1744
- In care of
- % ALICIA MICHELSEN
- Mailing address (990-N for 2012)
- 208 MAIN STREET, PAONIA CO 81428
- Principal officer (990 for 2025)
- Alicia Michelsen, PO Box 1744, Paonia, CO 81428
- Principal officer (990-N for 2012)
- CARRIE LEARNER, 42671 LONG GULCH ROAD, CRAWFORD CO 81415
- Signed the 990
- Alicia Michelsen, Executive Director
- Phone
- (970) 433-5852
- Website
- thelearningcouncil.org
- Return prepared by
- Colleen Anderson CPA
Mission
Enriching community through education, art, advocacy, food, agriculture and wellness for all.
Program accomplishments
- The Learning Council Provides educational opportunities for people of all demographics in agriculture, the arts, health and wellness and practical skills. TLC supports local farmers and provides food equity for the community through community meals, cooking classes and a year-round farmers' market. TLC advocates for underrepresented populations by providing resources including Health and vitality services, movement, sexual health education, mindfulness, diet and nutrition as well as trauma informed support.Expenses $479,949
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
- 84-1377794
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $1,467,346
- Income (IRS master file)
- $701,893
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $701,893 | $618,888 | $1,467,346 | XML |
| 990 | December 2024 | $724,692 | $601,297 | $1,392,005 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $931,142 | $466,736 | $1,245,864 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $632,521 | $434,311 | $776,285 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: CARRIE LEARNER | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about THE LEARNING COUNCIL
- What is the EIN of THE LEARNING COUNCIL?
- The employer identification number (EIN) of THE LEARNING COUNCIL is 84-1377794.
- Is THE LEARNING COUNCIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to THE LEARNING COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE LEARNING COUNCIL 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 THE LEARNING COUNCIL 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 THE LEARNING COUNCIL 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 THE LEARNING COUNCIL?
- The 990 for the year ended December 31, 2025 names Alicia Michelsen.
- Who are the officers and directors of THE LEARNING COUNCIL?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $72,000 (Alicia Michelsen, Executive Director).
- How much revenue does THE LEARNING COUNCIL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $701,893, expenses of $618,888 and total assets of $1,467,346 at year end.
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