Nonprofit · EIN 84-2515791
4 LEARNING
Tax-exempt · LOS ANGELES, CA 90017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $532,817 | $760,363 | -$227,546 | $605,574 | $8,307 | $597,267 |
| June 30, 2024 | 990 | $1,102,055 | $699,749 | $402,306 | $853,141 | $12,810 | $840,331 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $150,000
- Program service revenue
- $382,806
- Investment income
- $11
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $16,000
- Compensation of officers, directors and key employees
- $2,225
- Salaries, compensation and benefits (total)
- $2,225
- Professional fundraising fees
- $0
- Legal fees
- $5,000
- Accounting fees
- $18,200
- Occupancy
- $66,500
- Travel
- $61,115
- Depreciation
- $22,524
- Program services (functional)
- $632,109
- Management and general (functional)
- $105,480
- Fundraising (functional)
- $22,774
Balance sheet and other
- Total assets, start of year
- $853,141
- Total assets, end of year
- $605,574
- Total liabilities, end of year
- $8,307
- Net assets, end of year
- $597,267
- Land, buildings and equipment
- $93,271
- Gross receipts
- $532,817
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2019
- State of legal domicile
- CA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MANDY SMITH | DIRECTOR & CEO Trustee or director, Officer | 1 | $6,775 |
| ROBERT REDD | DIRECTOR & SECRETARY Trustee or director, Officer | 1 | $0 |
| JAVIER GUZMAN-GIL | DIRECTOR & TREASUER Trustee or director, Officer | 1 | $0 |
| MICHAEL LIPSET | EXECUTIVE DIRECTOR Officer | 12 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MANDY SMITH | DIRECTOR & CEO Trustee or director, Officer | 1 | $0 |
| ROBERT REDD | DIRECTOR & SECRETARY Trustee or director, Officer | 1 | $0 |
| JAVIER GUZMAN-GIL | DIRECTOR & TREASUER Trustee or director, Officer | 1 | $0 |
| ANTHONY SIMMONS | CO-EXECUTIVE DIRECTOR Officer | 12 | $0 |
| DAVID ELLIS | CO-EXECUTIVE DIRECTOR Officer | 12 | $0 |
| MICHAEL LIPSET | CO-EXECUTIVE DIRECTOR Officer | 12 | $0 |
Address and contacts
- Address (IRS master file)
- 611 WILSHIRE BLVD STE 303, LOS ANGELES, CA 90017-2957
- Mailing address (990-N for 2020)
- 1360 S FIGUEROS ST UNIT D 144, LOS ANGELES CA 90015
- Principal officer (990 for 2024)
- MICHAEL LIPSET, 611 WILSHIRE BLVD 303, LOS ANGELES, CA 90017
- Principal officer (990-N for 2020)
- MICHAEL LIPSET, 1360 S FIGUEROS ST UNIT D 144, LOS ANGELES CA 90015
- Signed the 990
- MICHAEL LIPSET, EXECUTIVE DIRECTOR
- Phone
- (320) 428-0854
- Website
- WWW.4LEARNING.COM
- Return prepared by
- EVERGREEN ALLIANCE
Mission
4 LEARNING EXISTS TO SUPPORT EDUCATORS ACROSS THE COUNTRY TO SEE AND NURTURE EVERY STUDENT AS A PHENOMENON THROUGH THE RECORDING ARTS AND OTHER CREATIVE ENDEAVORS.
Program accomplishments
- SCHOOL REMIX PROGRAMMING - OUR FLAGSHIP PROGRAMMING WHEREIN WE SUPPORT SCHOOLS AND DISTRICTS THROUGH THE PROCESS OF SCHOOL CHANGE. WE HAVER SUCCESSFULLY LAUNCHE 9 PROGRAMS NATIONWIDE, INCLUDING 3 IN WI, 1 IN IL, 5 IN CA, AND THE PUBLIC SCHOOL DISTRICT OF PHILADELPHIA, PA. THE SCHOOL REMIX PROGRAM ALSO INCLUDES OUR ANNUAL CONFERENCE, THE REMIXED CONFERENCE, WHICH IS OUR CULMINATING PROFESSIONAL DEVELOPMENT EVENT THAT SERVES EDUCATORS FROM AROUND THE COUNTRY AND, SEPCIFICALLY, WITHIN THE 4 LEARNING NETWORK.Expenses $519,698 · revenue $368,356
- THE PROFESSIONAL DEVELOPMENT SEMINAR FOR THE MINNESOTA DEPARTMENT OF EDUCATION (MDE), PRESENTED BY 4 LEARNING REPRESENTS A 3-DAY EXPERIENTIAL LEARNING OPPORTUNITY FOR ART TEACHERS, EDUCATORS, AND SCHOOL ADMINISTRATORS FROM THE TWIN CITIES AND SURROUNDING AREAS. THE PURPOSE IS TO DEVELOP ATTENDEES' CRITICAL FRAMEWORKS FOR UNDERSTANDING HOW THE ARTS, EQUITY, SOCIAL JUSTICE, AND EDUCATION INTERSECT ON BEHALF OF PARTICIPANTS' STUDENTS. KEY BENEFITS WILL INCLUDE HANDS-ON MAKING IN PROFESSIONAL, STATE-OF-THE-ART RECORDING STUDIOS ON THE HIGH SCHOOL FOR RECORDING ARTS CAMPUS IN ST. PAUL, MN, AS WELL AS SUPPORT DEVELOPING PEDAGOGICAL BEST PRACTICES AT THE INTERSECTIONS OF THE ARTS, EQUITY, AND EDUCATION. LEARNING OUTCOMES INCLUDE A DEEPENING UNDERSTANDING OF WHAT EQUITY IN SCHOOLS SOUNDS LIKE, HOW TO COLLABORATE BETWEEN TEACHING ARTISTS AND CORE CONTENT INSTRUCTORS FOR INTERDISCIPLINARY LEARNING IN MODERN CREATIVE STUDIOS, AND HOW TO DEVELOP HIGH-LEVEL LEARNING PRODUCTIONS THAT ADDRESS REAL WORLD PROBLEMS.Expenses $96,411 · revenue $14,450
- SAVE THE MUSIC GRANT RECIPIENT SITE SUPPORT.Expenses $16,000 · grants $16,000
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 84-2515791
- 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
- 2022
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A25)
- Assets (IRS master file)
- $605,574
- Income (IRS master file)
- $532,817
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $532,817 | $760,363 | $605,574 | XML |
| 990 | June 2024 | $1,102,055 | $699,749 | $853,141 | XML |
| 990 | June 2023 | $776,468 | $788,249 | $435,464 | IRS |
| 990 | June 2022 | $509,262 | $68,606 | $440,656 | IRS |
| 990-N for 2020 Officer: MICHAEL LIPSET | June 30, 2021 | ≤ $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 4 LEARNING
- What is the EIN of 4 LEARNING?
- The employer identification number (EIN) of 4 LEARNING is 84-2515791.
- Is 4 LEARNING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to 4 LEARNING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 4 LEARNING 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 4 LEARNING due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 4 LEARNING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of 4 LEARNING?
- The 990 for the year ended June 30, 2025 names MICHAEL LIPSET.
- Who are the officers and directors of 4 LEARNING?
- The 990 for the year ended June 30, 2025 lists 4 people; 1 received compensation from the organization, the highest $6,775 (MANDY SMITH, DIRECTOR & CEO).
- How much revenue does 4 LEARNING have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $532,817, expenses of $760,363 and total assets of $605,574 at year end.
Other nonprofits in LOS ANGELES
- CRYSTAL STAIRS INC EIN 95-3510046 · last filed 990 for 2025
- LOS ANGELES PHILHARMONIC ASSOCIATION EIN 95-1696734 · last filed 990 for 2025
- MUSEUM ASSOCIATES EIN 95-2264067 · last filed 990 for 2025
- LUCAS MUSEUM OF NARRATIVE ART EIN 45-5600818 · last filed 990-PF for 2024
- LOS ANGELES COUNTY MUSEUM OF NATURAL HISTORY FOUNDATION EIN 95-6132185 · last filed 990 for 2025
- PERFORMING ARTS CENTER OF LOS ANGELES COUNTY EIN 95-2217011 · last filed 990 for 2025
- THE COLBURN SCHOOL EIN 95-2501387 · last filed 990 for 2025
- LOS ANGELES OPERA COMPANY EIN 95-2096402 · last filed 990 for 2025
All nonprofits in LOS ANGELES · California · Arts, culture and humanities