THE BIG PICTURE COMPANY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

MYCHAL ROLAND

Phone

4017523442

Tax Period

2024-07-01 to 2025-06-30

THE BIG PICTURE COMPANY, founded in 1995, is a mid-sized nonprofit in the Education sector that reported $12.9M in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $11.6M left a modest 10% surplus.

Mission

BIG PICTURE LEARNING'S MISSION IS TO ACTIVATE THE POTENTIAL OF SCHOOLS, SYSTEMS, AND EDUCATION, THROUGH STUDENT-DRIVEN, REAL-WORLD LEARNING. AS A NON-PROFIT ORGANIZATION DEDICATED TO A FUNDAMENTAL REDESIGN OF EDUCATION IN THE UNITED STATES, BIG PICTURE LEARNING'S (BPL) VISION IS TO CATALYZE VITAL CHANGES IN K-ADULT EDUCATION BY GENERATING AND SUSTAINING INNOVATIVE, PERSONALIZED LEARNING ENVIRONMENTS THAT WORK IN TANDEM WITH THE REAL WORLD OF THEIR GREATER COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $9,639,308 Revenue: $3,543,589

DEVELOP PROGRAMS TO ENHANCE THE CAPACITY OF EDUCATORS TO LEAD AND SUPPORT SECONDARY SCHOOL PROGRAMS, DEVELOP POLICIES TO REDESIGN SECONDARY EDUCATION PROGRAMS AND USE TELECOMMUNICATIONS TO CREATE...

DEVELOP PROGRAMS TO ENHANCE THE CAPACITY OF EDUCATORS TO LEAD AND SUPPORT SECONDARY SCHOOL PROGRAMS, DEVELOP POLICIES TO REDESIGN SECONDARY EDUCATION PROGRAMS AND USE TELECOMMUNICATIONS TO CREATE EDUCATIONAL MODELS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $8,920,914

Program Service Revenue $3,443,986

Investment Income $481,924

Other Revenue $99,603

TOTAL REVENUE $12,946,427

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,251,905

Fundraising Expenses $664,641

Program Expenses $9,639,308

Other Expenses $5,336,342

TOTAL EXPENSES $11,588,247

Year-over-Year Comparison

	2024	2023	Change
Revenue	$12,946,427	$10,419,470	+0.2%
Expenses	$11,588,247	$11,571,415	+0.0%
Net Income	$1,358,180	$-1,151,945	-2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,090,738

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GISLAINE NGOUNOU	CHAIRMAN	1.00	Officer Director	$0	$0	$0
ANDREW NKONGHO	TREASURER	1.00	Officer Director	$0	$0	$0
NATALIA MARTE	SECRETARY	1.00	Officer Director	$0	$0	$0
PETER MCWALTERS	PAST CHAIRMAN	1.00	Officer Director	$0	$0	$0
MELANIE TAVARES	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
BLAIR UNDERWOOD	BOARD MEMBER	1.00	Director	$0	$0	$0
GARY KRAUT	BOARD MEMBER	1.00	Director	$0	$0	$0
DALE DOUGHERTY	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID GERSTEN	BOARD MEMBER	1.00	Director	$0	$0	$0
SAUL KAPLAN	BOARD MEMBER	1.00	Director	$0	$0	$0
LORNE ADRAIN	BOARD MEMBER	1.00	Director	$0	$0	$0
MOLLY O'DONNELL	BOARD MEMBER	1.00	Director	$0	$0	$0
JODY CORNISH	BOARD MEMBER	1.00	Director	$0	$0	$0
MARSHA-GAIL DAVIS	BOARD MEMBER	1.00	Director	$0	$0	$0
ELLIOT WASHOR	CO-FOUNDER	40.00	Officer	$285,356	$77,682	$363,038
ANDREW FRISHMAN	CO-EXECUTIVE DIRECTOR	40.00	Officer	$243,187	$46,042	$289,229
DENNIS LITTKY	CO-FOUNDER	40.00	Officer	$25,000	$1,534	$26,534
CARLOS MORENO	CO-EXECUTIVE DIRECTOR	40.00	Officer	$239,091	$41,750	$280,841
MYCHAL ROLAND	DIRECTOR OF FINANCE	40.00	Officer	$107,887	$23,209	$131,096
CASEY LAMB	DIRECTOR, NY STATE	40.00	Highest	$149,710	$35,518	$185,228
CHRISTOPHER JACKSON	CHIEF COMMUNICATIONS OFFICER	40.00	Highest	$152,468	$39,694	$192,162
DAVID BERG	DIRECTOR OF DIGITAL INNOVATION	40.00	Highest	$140,520	$41,008	$181,528
JENNIFER GHIDIU	NATIONAL SCHOOL NETWORK DIRECTOR	40.00	Highest	$152,454	$19,213	$171,667
SONN SAM	NATIONAL DIRECTOR OF PARTNERSHIPS	40.00	Highest	$147,224	$43,791	$191,015

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$12,946,427	$11,588,247	$12,644,050	$1,358,180
2024	$10,419,470	$11,571,415	$9,725,435	$-1,151,945
2023	$14,211,868	$11,384,118	$10,768,674	$2,827,750
2022	$8,551,370	$7,567,248	$7,837,485	$984,122
2021	$7,800,724	$6,424,346	$6,961,311	$1,376,378
2020	$9,150,349	$7,202,964	$5,558,676	$1,947,385
2019	$6,775,801	$6,873,891	$3,328,750	$-98,090
2018	$5,816,408	$7,436,338	$3,356,056	$-1,619,930