TY 2021 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
Katherine Lee Director and CEO	60	50,000	200,000	0
Nien Chung Lee Director CFO	2	0	0	500
Rebecca Edge Director Secretary	0.5	0	0	500

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

ACADEMIC INFROMER INC

Employer identification number

90-0495951

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2021

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2021. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2021

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	0	0	0	0	10,000	10,000
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	87,306	101,598	104,829	154,155	188,724	636,612
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....	0	0	0	0	0	0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...	0	0	0	0	0	0
5	The value of services or facilities furnished by a governmental unit to the organization without charge	0	0	0	0	0	0
6	Total. Add lines 1 through 5	87,306	101,598	104,829	154,155	198,724	646,612
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	0	0	0	0	0	0
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.	0	0	0	0	0	0
c	Add lines 7a and 7b..	0	0	0	0	0	0
8	Public support. (Subtract line 7c from line 6.)						646,612

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
9	Amounts from line 6...	87,306	101,598	104,829	154,155	198,724	646,612
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	0	0	0	0	0	0
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.	0	0	0	0	0	0
c	Add lines 10a and 10b.	0	0	0	0	0	0
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.	0	0	0	0	0	0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	0	0	0	0	0	0
13	Total support. (Add lines 9, 10c, 11, and 12.)..	87,306	101,598	104,829	154,155	198,724	646,612

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 8, column (f) divided by line 13, column (f)) .........

100 %

Public support percentage from 2020 Schedule A, Part III, line 15 ...............

100 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2021 (line 10c, column (f) divided by line 13, column (f)) ......

0 %

Investment income percentage from 2020 Schedule A, Part III, line 17 .............

0 %

19a

331/3% support tests—2021. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2021

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2021

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2021

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2021

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2021 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2021	(iii) Distributable Amount for 2021
1 Distributable amount for 2021 from Section C, line 6
2 Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2021:
a From 2016.......
b From 2017.......
c From 2018.......
d From 2019.......
e From 2020.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2021 distributable amount
i Carryover from 2016 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2021 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2021 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2022. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2017.....
b Excess from 2018.....
c Excess from 2019.....
d Excess from 2020.....
e Excess from 2021.....

Schedule A (Form 990) (2021)

Schedule A (Form 990) 2021

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2021

Additional Data

Software ID:	21013178
Software Version:	v1.00

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

ACADEMIC INFROMER INC

Employer identification number

90-0495951

Return Reference	Explanation
Form 990-EZ, Header, Line B	I'm not sure if this is an amended return. I do not think it is. We have filed this once but it came back to us recently as "returned" with a request to "resubmit" because it was not filed electronically. I apologize if I am doing it wrong again. To explain in more detail (if needed): Our 2021 calendar year form 990EZ was efiled on 4/1/23 (with Intuit ProTax/ProConnect) then mailed on 5/16/22 (after we were informed that our Intuit filing failed). In Sept. '22, we were charged a $3140 late filing penalty, which was paid. Then on 1/3/23 We received a letter with reference #0422862358 stating our 990EZ was returned to us because it was not filed electronically, and that we are under daily penalty until we can refile it properly. After speaking with the IRS representative (1003688052) on 1/4/23, she pointed out that the IRS letter has 2 typos. First, the paragraph explaining what is wrong with our filing was missing from the document so she explained that code 6652 means we need to efile. Also, the date that it says we should have started efiling was off by one year which threw us off a bit. To clarify, we did attempt to efile 6 weeks early. The service we used, Intuit ProConnect, submitted our form and charged a fee but did not complete the process. When we found out our submission did not go through electronically we hastily mailed it last minute, which was 6 hours paste the 5/15/22 filing deadline. We believe the $3140 late fee was unfair given the situation but we paid immediately. Mostly I feel so bad that my students will not have the benefit of that money due to me not understanding this system better. Now we have this new issue of having to file again nearly 9 months later due to having not filed electronically the first time. We are a tiny educational non-profit, we help high school kids who are struggling. We have a full time staff of 1 and 3 part time contractors. I am so sorry about the misfiling. I was just totally unaware of the rules. I certainly did not mean to do anything wrong and have worked with IRS agents by phone for the past 2 weeks to get this submission efiled on 1/23/23 when the IRS opens back up for efiling. It is very difficult for us to know all the rules so I hope this time is right or that I will be notified much sooner if there is a problem to avoid such massive fees that are a massive burden for such a small NPO. I would have refiled back on 1/4/23 when I received your letter but the agents told me that you were closed until 1/23/23. Please consider all of these factors when you assess any penalties. We have filed regularly since starting our service in 2009. We are very small with very small gross receipts an no real staff, just me trying to learn and do exactly what the law requires. The errors in our IRS letter was further confusing, then we could not refile till the IRS winter break was over and you reopen in late January. Plus we have already paid a $3140 fine this year related to the same filing so I ask for leniency in assessing any new fines.
Form 990-EZ, Header, Line C	Our official name is Academic Informer, Inc. When we received our approval from the IRS, our name had a typo. It showed to be Academic Infromer, Inc. We have requested the correction but it is still wrong. So all of our documents will show Academic Informer, Inc but your records may show Academic Infromer, Inc.
Form 990-EZ, Part I, Line 7a	We moved from our larger office due to Covid. We sold the main furniture to the new renter. It was a 3x3 table with 4 upholstered chairs, a leather sofa and love seat with matching ottoman, 2 lamps, a 3 stack wooden credenza with shelving, and 6 large wall hangings. The wooden pieces were custom built in 2018 with leather pieces purchased from ZGallery 2017. The total cost was in excess of $23,000 but we figured there would be some depreciation. We had an agreement to sell them for $2500 but ended up actually being able to collect $1500 because the new renters moved out and did not pay.
Form 990-EZ, Part I, Line 13	The bulk of this is payments to contract workers who help with managing student issues on a case-by-case basis. Other contractors handle our technology, work related to college applications, and some office work, which they do from their own home.
Form 990-EZ, Part III, Line (28-31)	We provide academic advising to families, individual students, homeschoolers, homeschool cooperatives, homeschool associations, junior colleges, universities, and both public and private schools. The majority of our work is providing emergency strategies to the family or guardian of students in 7th grade through College who are struggling and at risk of leaving school (many have recently left their program) and our focus is getting them back into an educational program. A secondary focus is helping student get scholarships for college or for individual college classes so they can minimize college debt or make college an option at all. Our records show that we had 785 unique private interactions with students this year and nearly twice as many interactions with organizations (mostly homeschool groups and junior colleges). The amount of expenditures for each task is very hard to calculate since a single student will often receive multiple services even at the same time. But by far, the bulk of our expenditures goes to the primary task of advising and finding options for students to stay in school and succeed.
Form 990-EZ, Part IV	We have 3 directors. They have each been with the company since founding. Katherine Lee is the CEO. She handles 80% of the day to day issues and is the senior student advisor. She trains all incoming staff. She had deferred any salary or benefits until this year. She was paid $50,000 in 2021. Nien-Chung Lee is a full-time computer engineer for another corporation. He has previously donated enormous amounts of time to our business by developing then maintaining all of our technology. As CFO he has performed the following: developing our web presence, overseeing lecture powerpoint presentations and sound system, PCI billing system, online booking system, CRM, etc. He has been paid minimally in some years when the level of work was extreme. He is previously only working 1-2 hours per week and is not accepting compensation. We sent him $500 worth of Thank You treats this year. Nien has never been involved in the day-to-day running of the business in that he is not involved with students except to fix Zoom when it goes down. Rebecca Edge is our secretary. She has never been intimately involved with the day to day running of the business. She puts in about .5 hours per week just to do basic bookkeeping notes. She is not currently compensated. We sent her $500 worth of Thank You treats this year.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:	21013178
Software Version:	v1.00

- TIN:

TY 2021 ReasonableCauseExplanation

Name:

ACADEMIC INFROMER INC

EIN:

90-0495951

Software ID:

21013178

Software Version:

v1.00

Explanation:

We originally filed this form on 4/1/22 using an efile services called Intuit ProConnect. Approx. 6wks later, we found out it was never filed so we hastily did a paper filing and mailed on 5/15/22 but after 7pm so it was posted on 5/16/22. It was received by the IRS because we received a $6140 late fine that we paid immediately. On 1/3/23, we received a letter via USPS date 12/15/22, referral #0422862358, stating our 990EZ was not processed because it was mailed rather than submitted electronically. We made numerous calls to the IRS, eServices, TASm and several IRS Approved efilers. o one could explain what we needed to do. On 1/4/23, we spoke to Ms. Garner (Badge #1003688052). She explained what to do. She also noted that the letter we received had 2 major typos including a full paragraph missing which would have explained the error and what to do. The other typo was the date that it stated efiling was required to start. After getting some clarity from Ms. Garner, we contacted a recommended efiler to re-file our 990EZ, but were told the IRS was not receiving efiles till 1/23/23 due to being closed for downtime and backend updates. For this reason we had to wait another 20 days to fix and refile our 990-EZ. Mrs. Garner confirmed this to be true and confirmed that even though we were under daily penalty for more than 8 months we would remain under penalty throughout the IRS's winter closure. We have never filed digitally and have found the process extremely difficult, even while working with a professional service like Form990.org. I am sincerely sorry for the lack of attention to the filing requirements for this form. When we started, we only had to file a ePostcard online and the website was very user friendly. The 990EZ forms are much more complex and even when we tried to work with a recommended IRS eFiler last year, we failed at the task. I thought I was doing the right thing to just get you a form on time even if it was on paper. If it matters, we are tiny business with one main worker, myself, and 3 part time contractors. I personally work 60-70 hours per week serving our students. The demand for assistance like ours is huge and growing especially with more student schooling online and struggling emotionally. I am providing these details to explain several things that I think you need to know as you decide how to handle my form and generate any penalty. 1) Why we did not eFile. We tried. We worked with a pro. Intuit is a well known name in the tax industry, I assumed that they would handle things better than I would so I turned it over to them and it did not get filed. Fortunately, I did reach out to Intuit repeatedly and once they confirmed that our forms were not filed, I immediately completed and mailed a paper form. 2) Why we could not reply to the letter you sent within the 10 days noted on the letter. Due to the letter being processed by USPS over the Christmas holiday, it did not physically reach my mailbox within those 10 days. Your letter was posted 12/16/22 per the postal stamp, and received in my mailbox on 1/3/23. I called 4 numbers on that letter on the same day. I was finally able to reach a live person the following afternoon on 1/4/23. 3) Why we should not be penalized with nearly 9 months of late fees. I could not be sorrier to have created this mess. I was so confused by the technology and even reading the IRS website now, I find the details just seem to go in circles. I also did not realize the requirement to file electronically was upon us, but I still tried to file electronically. I erroneously trusted that task and knowledge to someone else and the process was very unsuccessful. Honestly, it may just be that I am older, but I would have thought that a hard copy was the better thing to do. This process has taught me a lot. 4). There is also the fact that I could not eFile back on 1/4/23 because of the holiday closure. 5) We paid a late fee of $3140 immediately upon request back in September. For all of these reasons, I am asking for a remedy to my late fines, fees, and penalties. I would ask that the $3140 already paid be accepted a full payment of penalties related to this filing and no other fines assessed. I appreciate any consideration you can give us as every penny that we have to pay out in fines it money taken away from our student activities. I just hate the idea that my lack of understanding will reduce the amount of funds that we have to provide services to our families.

1	Contributions, gifts, grants, and similar amounts received ....................	1	188,724
2	Program service revenue including government fees and contracts ................	2	0
3	Membership dues and assessments .............................	3	0
4	Investment income ....................................	4	0
5a	Gross amount from sale of assets other than inventory .......	5a	0
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	0
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a	0
b	Gross income from fundraising events (not including $ 0 of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	0
7a	Gross sales of inventory, less returns and allowances ......	7a	1,500
b	Less: cost of goods sold .............	7b	13,000
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c	-11,500
8	Other revenue (describe in Schedule O) ....................	8	0
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	177,224

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? We provide academic advising for students (primarily 7th grade through college). We evaluate a student's situation to figure out what they need in order to graduate successfully. This often includes finding a new school or curriculum, and extracurricular opportunities then guiding them to support services such as tutoring and therapy. For 12th grade and beyond, we assist individual students and families with college planning, selection, admissions, and scholarships. Our two big focuses are helping families avoid taking on debt for college, and stopping students from exiting their educational pathway prematurely, especially at the high school level.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 In 2021 we served approximately 350 families directly through one-on-one assessments and advising. We had a total of 785 interactions with students. Approximately 50% of our clients were students struggling academically due to learning differences, mental disorders, or bullying. We found school homes for every student that we worked with and nearly 90% stayed with their academic program into the next school year. (Grants $ 0) If this amount includes foreign grants, check here ...			28a	45,796
29 We obtained scholarships for more than 50 students entering college for the first time thus avoided those families having to take on debt for their post-secondary education. (Grants $ 0) If this amount includes foreign grants, check here ...			29a	15,000
30 We actively created, found, or provided scholarships for nearly 50 of our high school students. This allowed them to take classes either for free or a highly discounted rate. Most of those classes where for college credit through a federal dual credit type program. This saves them having to take and pay for those classes again later at a university. (Grants $ 0) If this amount includes foreign grants, check here ...			30a	10,000
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	70,796

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Sign Here

	Signature of officer	Date

	Type or print name and title

10	Grants and similar amounts paid (list in Schedule O) ................	10	0
11	Benefits paid to or for members ......................	11	0
12	Salaries, other compensation, and employee benefits ................	12	0
13	Professional fees and other payments to independent contractors ............	13	68,841
14	Occupancy, rent, utilities, and maintenance ...................	14	1,830
15	Printing, publications, postage, and shipping ...................	15	125
16	Other expenses (describe in Schedule O) ...................	16	0
17	Total expenses. Add lines 10 through 16 .................	17	70,796

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	106,428
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	247,357
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20	0
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	353,785