2026-05-14T22:33:04-04:00 2025-06-30 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2024-07-07 752822205 BLUE LEARNING % JAMES TAYLOR BLUE 9723163663 PO BOX 292632 LEWISVILLE TX 75029 JAMES TAYLOR CEO 9723163663 2026-05-15 true true P01424343 2147060840 2024 2025-03-06 01:10:19Z JAMES TAYLOR PO BOX 292632 LEWISVILLE TX 75029 25226046 false X WWW.BLUELEARNING.COM X 2014 TX THE ORGANIZATION HAS BEEN ENGAGED BY RESPONSIVEED TEXAS (RET) & RESPONSIVEED ARKANSAS (RAR) TO PROVIDE SVCS RELATED TO THE OPERATION OF SCHOOLS UNDER CHARTERS GRANTED TO RET&RAR 4 2 98 2 0 77050 0 23387090 23246017 556349 830284 126371 1149745 24146860 25226046 5064964 2000000 0 0 7412383 7440256 0 0 0 5588226 6829856 18065573 16270112 6081287 8955934 27820844 36756836 3158297 3138355 24662547 33618481 X THE ORGANIZATION HAS BEEN ENGAGED BY RESPONSIVEED TEXAS AND RESPONSIVEED ARKANSAS TO PROVIDE SERVICES RELATED TO THE OPERATION OF SCHOOLS UNDER CHARTERS GRANTED TO RESPONSIVE EDUCATION SOLUTIONS. SERVICES PROVIDED BY THE ORGANIZATION INCLUDE HUMAN RESOURCES, PROFESSIONAL DEVELOPMENT, HEALTH AND SAFETY, ACCOUNTING, MARKETING, PUBLIC RELATIONS, STUDENT RECRUITMENT, RECORD KEEPING AND REPORTING, OPERATIONAL SUPPORT, AND MAINTENANCE OF THE STUDENT INFORMATION MANAGEMENT SYSTEM. false false 13861391 2000000 24395762 TO PROVIDE SERVICES RELATED TO THE OPERATION OF SCHOOLS UNDER CHARTERS GRANTED TO RESPONSIVEED TEXAS AND RESPONSIVEED ARKANSAS. SERVICES PROVIDED BY THE ORGANIZATION INCLUDE HUMAN RESOURCES, PROFESSIONAL DEVELOPMENT, HEALTH AND SAFETY, ACCOUNTING, MARKETING, PUBLIC RELATIONS, STUDENT RECRUITMENT, RECORD KEEPING AND REPORTING, OPERATIONAL SUPPORT, AND MAINTENANCE OF THE STUDENT INFORMATION MANAGEMENT SYSTEM. 13861391 true false false false false false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true true false false false true 20 0 true 98 true false false false false false false false false false false false false X 4 2 false false true false false false false true true false false true true true true true true true true false X JAMES TAYLOR 9723163663 PO BOX 292632 LEWISVILLE TX 75029 JAMES TAYLOR CEO 50.0 0.0 X X 299027 0 0 CHRIS BAUMANN DIRECTOR 2.0 43.0 X 0 227102 0 ANTHONY EDWARDS EXECUTIVE VP-OFFICE OF INNOVAT 45.0 0.0 X 178955 0 0 LISA TAYLOR VP HR 45.0 0.0 X 139187 0 0 MARK CHANEY EXE. DIR. SAFETY & SECURITY 45.0 0.0 X 134813 0 0 COREY FISCHER VP-FINANCE 45.0 0.0 X 127138 0 0 LAUREN FELLERS EXE. DIR. ASSESSMENT&ACCOUNTAB 45.0 0.0 X 122872 0 0 ALAN WIMBERLEY CHIEF EDUCATION ARCHITECT 45.0 0.0 X 122786 0 0 BRENT MONEY DIRECTOR 2.0 0.0 X 0 0 0 MINI DESAI DIRECTOR 2.0 0.0 X 0 0 0 1124778 227102 0 18 false true false PARENTSQUARE INC PO BOX 771470 ST LOUIS MO 631779816 COMMUNICATION SVCS 141453 LODESTONE DC LLC 6910 WESTLAWN DRIVE FALLS CHURCH VA 22042 CONSULTING SVCS 120000 PUBLIC SCHOOL PARTNERS 12051 BRADBURY EL PASO TX 79928 CONSULTING SVCS 350000 TEXAS SCHOOL VENTURE FUND 3900 ESSEX LANE SUITE 1200 HOUSTON TX 77027 CONSULTING SVCS 109086 4 0 ADMIN REVENUE 22288663 22288663 CURRICULUM SALES 957354 957354 23246017 830284 830284 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CONTRACTED SERVICES 698383 698383 OTHER REVENUE 451362 451362 1149745 25226046 24395762 830284 2000000 2000000 0 0 0 477982 477982 0 5731367 5731367 487435 487435 308584 308584 434888 434888 0 10804 10804 37500 37500 0 0 0 2014859 1464251 550608 697929 697929 42501 42501 0 0 369217 344625 24592 127227 127227 0 0 99234 99234 0 316495 316495 59906 59906 SUBSCRIPTION, DUES ANF LICENSE 1026174 1026174 COST OF CURRICULUM MATERIAL 760929 760929 REPAIR AND MAINTAINANCE 431630 431630 SUPPLIES AND MATERIALS 327465 327465 507986 507986 16270112 13861391 2408721 0 22738491 29923303 0 0 0 0 2432970 4215198 0 0 0 0 0 0 0 0 138985 504133 221730 183168 48978 38562 0 0 450000 450000 0 0 0 0 2011420 1625640 27820844 36756836 433626 628054 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2724671 2510301 3158297 3138355 X 24662547 33618481 0 0 24662547 33618481 27820844 36756836 8955934 X false true X true false X 0 0 137150 77050 0 214200 10776652 18394068 20533292 23387090 23246017 96337119 0 0 0 10776652 18394068 20670442 23464140 23246017 96551319 137150 77000 214150 0 137150 77000 214150 96337169 8984 24932 264984 556349 830284 1685533 0 8984 24932 264984 556349 830284 1685533 0 266153 99244 106571 1149745 1621713 10785636 18685153 21034670 24127060 25226046 99858565 0.96474 0.97982 0.01688 0.01120 X 34880 27129 7751 186850 156039 30811 38562 0 COMPENSATED ABSENCES 489551 ACCRUED WAGES 189704 OTHER CURRENT LIABILITIES 61099 OPERATING LEASE LIABILITIES 439157 FINANCE LEASE LIABILITIES 1280818 DUE TO RELATED PARTY 49972 2510301 X FIN 48 (ASC 740) Blue Learning is exempt from income tax under IRC section 501(c)(3) though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. ResponsiveEd Arizona Inc. (a wholly owned subsidiary) is taxed as an unconsolidated C Corporation. The federal income taxes reflected in the consolidated financial statements are based on the net income from ResponsiveEd Arizona, Inc., a for-profit C Corporation. true RESPONSIVE EDUCATION SOLUTIONS PO BOX 292730 LEWISVILLE TX 750292730 752822221 501(C)(3) 2000000 GENERAL SUPPORT 1 THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS FORM 990, SCHEDULE I, PART I, LINE 2: ALL GRANTS WERE GIVEN TO RELATED ORGANIZATIONS TO FURTHER THE EXEMPT PURPOSE. X false false false false false false false false false JAMES TAYLOR CEO 299027 299027 CHRIS BAUMANN DIRECTOR 227102 227102 ANTHONY EDWARDS EXECUTIVE VP-OFFICE OF INNOVAT 178955 178955 ORGANIZATION'S PROCESS TO REVIEW FORM 990 FORM 990, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE DIRECTORS FOR REVIEW IN ELECTRONIC FORMAT PRIOR TO SENDING IT TO THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAET VI, LINE 12C CONFLICTS POLICY ENFORCED BY SIGNED ANNUAL STATEMENTS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PART VI, LINE 15A THE ORGANIZATION'S BOARD OF DIRECTORS VOTES ON ALL OFFICER AND KEY EMPLOYEE CONPENSATION AFTER RECOMMENDATIONS ARE PRESENTED. COMPENSATION PROCESS FOR OFFICERS FORM 990, PART VI, LINE 15B THE ORGANIZATION'S BOARD OF DIRECTORS VOTES ON ALL OFFICER AND KEY EMPLOYEE COMPENSATION AFTER RECOMMENDATIONS ARE PRESENTED. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND THE FORM 990 ARE ALL AVAILABLE UPON REQUEST. SIGNIFICANT CHANGE OF GOVERNING DOCUMENTS FORM 990, PART VI, LINE 4 BLUE LEARNING CHANGED THE FORMATION DOCUMENTS INCLUDING ALTERING PROVISIONS RELATED TO ASSET DISTRIBUTION UPON DISSOLUTION. RESPONSIVE EDUCATION SOLUTIONS, THE SOLE MEMBER, AS THE RECEIPIENT OF ALL ASSETS IF THE ORGANIZATION IS AT THAT TIME A 501(C)(3) IN GOOD STANDING, OR ANOTHER 501(C)(3), IF NOT. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTED SERVICES TOTAL FEES:1760909 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING SERVICES TOTAL FEES:253950 RESPONSIVEED TEXAS PO BOX 292730 LEWISVILLE TX 75029 752748762 SCHOOL TX 501(C)(3) 2 RES true RESPONSIVE EDUCATION SOLUTIONS 1301 WATERS RIDGE LEWISVILLE TX 75029 752822221 SCHOOL TX 501(C)(3) 2 N/A false RESPONSIVEED ARKANSAS 1301 WATERS RIDGE DR LEWISVILLE TX 75057 752822219 SCHOOL TX 501(C)(3) 2 N/A false RESPONSIVEED ARIZONA INC 700 PARKER SQUARE STE 145 FLOWER MOUND TX 75028 931554071 AZ BLUE LEARNING C CORP 25136 491836 1.00000 true false true false false false false false false false false true true false false false false true false false RESPONSIVE EDUCATION SOLUTIONS 1B 2000000 CASH RESPONSIVEED TEXAS 1L 20273524 CASH RESPONSIVE EDUCATION SOLUTIONS 1L 1142611 CASH RESPONSIVEED TEXAS 1K 290553 CASH RESPONSIVEED ARKANSAS 1L 1904352 CASH