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Learning Resources Network Inc

EIN 48-0908569 · Manhattan, KS

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair65 out of 100GovernanceFair55 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

LERN is an international association of lifelong learning organizations, offering technical assistance expertise and services to providers of lifelong learning.

Income
$1.6 million
Spending
$1.7 million
Spent on programs
56%
Reserves
10.1 months of spending
Largest source of income
fees for its services, 99%
Employees
12
Volunteers
0
Highest pay
$105,469, president

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 65 out of 100. Higher than 47% of charities in its peer group (education, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.1 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    5 of 15

    Income fell 13% on the year before.

  • Spending floor

    8 of 15

    57% of spending went to programs.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 55 out of 100. Higher than 13% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (8)
  1. $668,612 spent. UGOTCLASS: Online courses and certifications LERN develops/provides that LERN members and customers promote.
  2. $101,297 spent. EDUCATION: LERN training institutes and certifications for lifelong learning professionals, as well as a virtual contract training & operations conference.
  3. $76,013 spent. ANNUAL CONFERENCE: Each year LERN holds an Annual Conference. The 2024 Annual Conference was virtual with over 1,400 attendees. The focus of the Annual Conference is how-to, practical sessions.
  4. $73,446 spent. MEMBERSHIP: LERN's membership is comprised of approximately 350 member organizations which total 3,200 individuals. Organizations can have up to 12 people as part of their organization membership.
  5. $28,107 spent. CONSULTING AND TRAINING: Program reviews, staff training, and customizable consulting services. Approximately 10 members utilized consulting and training services.
  6. $3,393 spent. PUBLICATIONS AND WEBINARS: Manuals, webinars and knowledge base content for lifelong learning organizations.
  7. $2,326 spent. FACULTY: Courses, certificates, and training institutes supporting online teachers, faculty developers, and administrators of lifelong learning programs.
  8. $18,605 spent. Miscellaneous program administration expenses. Includes program depreciation.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 1978.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.