Learning360
Nonprofit profile at a glance
- EIN
- 923178960
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Valencia, CA, USA
- Phone
- 6612096432
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Remedial Reading, Reading Encouragement
Reported finances
- Revenue
- $190,762
- Expenses
- $177,985
- Assets
- $28,491
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- JEFFREY KULP (President & CEO)
People named in this filing
- JEFFREY KULP (President & CEO)
- TIM TUCKER (CFO)
- NIKKI MILLER (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
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.
What it reported doing in 2025
Worked with 30 learnng-disabled students during the year to improve literacy skills.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 82
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.3%; rating input score 93
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 6.7%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 54.5% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 57.7% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 57.8% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 93.3% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $178K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Moderate — Sustainability: Operating margin scored 48/100.