Nonprofit · EIN 86-1425059
LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION
Tax-exempt · MOSES LAKE, WA 98837
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $545,984 | $610,425 | -$64,441 | $56,758 | $0 | $56,758 |
| December 31, 2024 | 990 | $722,860 | $665,732 | $57,128 | $121,199 | $0 | $121,199 |
| December 31, 2023 | 990 | $537,434 | $532,506 | $4,928 | $64,071 | $0 | $64,071 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $545,975
- Program service revenue
- $0
- Investment income
- $9
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $197,945
- Salaries, compensation and benefits (total)
- $240,851
- Professional fundraising fees
- $0
- Travel
- $1,211
- Program services (functional)
- $588,679
- Management and general (functional)
- $20,962
- Fundraising (functional)
- $784
Balance sheet and other
- Total assets, start of year
- $121,199
- Total assets, end of year
- $56,758
- Total liabilities, end of year
- $0
- Net assets, end of year
- $56,758
- Net assets without donor restrictions
- $56,758
- Gross receipts
- $545,984
- Employees
- 5
- Year formed
- 2021
- State of legal domicile
- WA
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 |
|---|---|---|---|
| PHILIP PAYNE | PRESIDENT Trustee or director, Officer | 10 | $0 |
| GREG BELGUM | TREASURER Trustee or director, Officer | 10 | $0 |
| ELIZABETH PAYNE | SECRETARY Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILIP PAYNE | PRESIDENT Trustee or director, Officer | 10 | $0 |
| GREG BELGUM | TREASURER Trustee or director, Officer | 10 | $0 |
| ELIZABETH PAYNE | SECRETARY Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILIP PAYNE | PRESIDENT Trustee or director, Officer | 10 | $0 |
| GREG BELGUM | TREASURER Trustee or director, Officer | 10 | $0 |
| ELIZABETH PAYNE | SECRETARY Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 81 PELICAN PL NE, MOSES LAKE, WA 98837-9448
- In care of
- % PHILIP PAYNE
- Principal officer (990 for 2025)
- Philip Payne, 81 PELICAN PLACE, MOSES LAKE, WA 98837
- Signed the 990
- PHILIP PAYNE, PRESIDENT
- Phone
- (951) 471-8425
- Return prepared by
- Christian Resource Management
Mission
L&LI provides academically excellent international study programs to engage students to the world's challenges with a biblical worldview.
Program accomplishments
- L&LI provides academically excellent international study programs to engage students to the worlds challenges with a biblical worldview.Expenses $586,680 · revenue $545,984
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
- 86-1425059
- 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)
- $56,758
- Income (IRS master file)
- $545,984
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $545,984 | $610,425 | $56,758 | XML |
| 990 | December 2024 | $722,860 | $665,732 | $121,199 | XML |
| 990 | December 2023 | $537,434 | $532,506 | $64,071 | XML |
| 990 | December 2022 | $410,243 | $451,968 | $59,143 | IRS |
| 990 | December 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 86-1425059).
Questions about LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION
- What is the EIN of LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION?
- The employer identification number (EIN) of LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION is 86-1425059.
- Is LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION 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 LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION 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 LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION 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 LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION?
- The 990 for the year ended December 31, 2025 names Philip Payne.
- Who are the officers and directors of LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIVING AND LEARNING EDUCATION NONPROFIT CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $545,984, expenses of $610,425 and total assets of $56,758 at year end.
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