Nonprofit · EIN 92-3178960
LEARNING360
Tax-exempt · VALENCIA, CA 91354
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $190,762 | $177,985 | $12,777 | $28,491 | – | $28,491 |
| December 31, 2024 | 990-EZ | $105,329 | $101,727 | $3,602 | $15,714 | – | $15,714 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,000
- Program service revenue
- $170,762
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $114,868
- Occupancy
- $21,472
- Other expenses
- $41,645
- Program services (functional)
- $177,985
Balance sheet and other
- Total assets, start of year
- $15,714
- Total assets, end of year
- $28,491
- Total liabilities, end of year
- –
- Net assets, end of year
- $28,491
- Cash, savings and investments
- $28,491
- Gross receipts
- $190,762
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 |
|---|---|---|---|
| JEFFREY KULP | President & CEO | 0 | $0 |
| TIM TUCKER | CFO | 0 | $0 |
| NIKKI MILLER | Secretary | 0 | $0 |
| GLENN BOGNA | BOARD MEMBERS | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY KULP | President & CEO | 0 | $0 |
| TIM TUCKER | CFO | 0 | $0 |
| NIKKI MILLER | Secretary | 0 | $0 |
| GLENN BOGNA | BOARD MEMBERS | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 28055 KEEPSAKE WAY, VALENCIA, CA 91354-1106
- In care of
- % JEFFREY S KULP
- Mailing address (990-N for 2023)
- 28055 Keepsake Way, Valencia CA 91354
- Principal officer (990-N for 2023)
- Jeffrey S Kulp, 28055 Keepsake Way, Valencia CA 91354
- Signed the 990-EZ
- JEFFREY KULP, President & CEO
- Phone
- (661) 209-6432
- Website
- learning360scv.com
- Return prepared by
- Stern Kory Sreden & Morgan AAC
Mission
OUR MISSION AT LEARNING360 IS TO PARTNER WITH FAMILIES AND INSPIRE CHILDREN WITH LANGUAGE-BASED LEARNING DIFFERENCES, INCLUDING DYSLEXIA, BY BUILDING CONFIDENCE IN READING, WRITING, AND SPELLING SKILLS.
Program accomplishments
- WORKED WITH 30 LEARNNG-DISABLED STUDENTS DURING THE YEAR TO IMPROVE LITERACY SKILLS.Expenses $177,985
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-N on file |
IRS record
- EIN
- 92-3178960
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B92)
- Assets (IRS master file)
- $28,491
- Income (IRS master file)
- $190,762
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-N for 2023 Officer: Jeffrey S Kulp | December 31, 2023 | ≤ $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 LEARNING360
- What is the EIN of LEARNING360?
- The employer identification number (EIN) of LEARNING360 is 92-3178960.
- Is LEARNING360 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to LEARNING360 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEARNING360 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 LEARNING360 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 LEARNING360 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 LEARNING360?
- The 990-N for 2023 names Jeffrey S Kulp.
- Who are the officers and directors of LEARNING360?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LEARNING360 have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $190,762, expenses of $177,985 and total assets of $28,491 at year end.
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