Nonprofit · EIN 86-2133140
LEARNING UP
Tax-exempt · AYER, MA 01432
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $26,033 | $18,980 | $7,053 | $27,460 | $0 | $27,460 |
| December 31, 2024 | 990-EZ | $28,645 | $19,972 | $8,673 | $20,407 | $0 | $20,407 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $23,745
- Program service revenue
- $0
- Investment income
- $528
- Net gain from sales of assets
- $1,488
- Net income from fundraising events
- $272
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $18,293
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $687
- Program services (functional)
- $500
Balance sheet and other
- Total assets, start of year
- $20,407
- Total assets, end of year
- $27,460
- Total liabilities, end of year
- $0
- Net assets, end of year
- $27,460
- Cash, savings and investments
- $27,460
- Gross receipts
- $26,033
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 |
|---|---|---|---|
| Susan Tordella-Williams | Chair of the Board of Directors | 10 | $0 |
| Robert S Williams | Treasurer | 10 | $0 |
| Peter Cina | Member, Board of Directors | 1 | $0 |
| Lynn Cina | Member, Board of Directors | 1 | $0 |
| Reverend Lara Hoke | Member, Board of Directors | 1 | $0 |
| Sos Zinsoupy | Member, Board of Directors | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Tordella-Williams | Chair of the Board of Directors | 10 | $0 |
| Robert S Williams | Treasurer | 10 | $0 |
| Peter Cina | Member, Board of Directors | 5 | $0 |
| Lynn Cina | Member, Board of Directors | 5 | $0 |
| Reverend Lara Hoke | Member, Board of Directors | 5 | $0 |
| Sos Zinsoupy | Member, Board of Directors | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 5 HEDGEWAY ST, AYER, MA 01432-1503
- Mailing address (990-N for 2023)
- 5 Hedgeway St, Ayer MA 01432
- Principal officer (990-N for 2023)
- Susan Tordella-Williams, 5 Hedgeway St, Ayer MA 01432
- Signed the 990-EZ
- Robert Williams, Treasurer
- Phone
- (978) 758-2594
Mission
Supporting and creating programs focused on enhancing children's basic education in underserved areas. Currently supporting a rural primary school in the Volta region of Ghana.
Program accomplishments
- Provided all the salaries for the MacDellar School faculty and staff for the calendar year 2025. Funded reconstruction of school toilet facility. Paid for boarding student's food. Provided musical instruments to begin a school music program.Expenses $500 · grants $17,894
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 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-N on file |
IRS record
- EIN
- 86-2133140
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B28)
- Assets (IRS master file)
- $27,460
- Income (IRS master file)
- $26,033
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $26,033 | $18,980 | $27,460 | XML |
| 990-EZ | December 2024 | $28,645 | $19,972 | $20,407 | XML |
| 990-N for 2023 Officer: Susan Tordella-Williams | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Robert S Williams | December 31, 2021 | ≤ $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 86-2133140).
Questions about LEARNING UP
- What is the EIN of LEARNING UP?
- The employer identification number (EIN) of LEARNING UP is 86-2133140.
- Is LEARNING UP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LEARNING UP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEARNING UP file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LEARNING UP 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 UP 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 LEARNING UP?
- The 990-N for 2023 names Susan Tordella-Williams.
- Who are the officers and directors of LEARNING UP?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LEARNING UP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $26,033, expenses of $18,980 and total assets of $27,460 at year end.
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