Ligonier Valley Learning Center Inc (EIN 251448327) - Form 990 Financial Analysis & Trantor Score

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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

1984

Legal Domicile

Principal Officer

Rebecca Faulk

Phone

7242382115

Tax Period

2024-01-01 to 2024-12-31

Ligonier Valley Learning Center Inc, founded in 1984, is a community nonprofit that reported $3.4M in total revenue in fiscal year 2024. Expenses of $3.2M left a modest 8% surplus.

Mission

To provide educational & counseling services to children

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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 $389,522

Program Service Revenue $3,052,258

Investment Income $0

Other Revenue $0

TOTAL REVENUE $3,441,780

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,526,986

Fundraising Expenses $42,610

Program Expenses $2,939,068

Other Expenses $1,642,633

TOTAL EXPENSES $3,169,619

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,441,780	$3,300,778	+0.0%
Expenses	$3,169,619	$3,225,158	0.0%
Net Income	$272,161	$75,620	+2.6%

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

N/A

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

Total Directors

$170,900

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Rebecca Faulk	CEO	50.00	Director	$94,200	$0	$94,200
Laurie Hough	Board President	3.00	Director	$0	$0	$0
Diana Neiderhiser	Vice President	1.00	Director	$0	$0	$0
Connie Lynch	Secretary	1.00	Director	$0	$0	$0
Eva Wood	Executive Director	40.00	Director	$76,700	$0	$76,700

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
2024	$3,441,780	$3,169,619	$2,641,476	$272,161
2023	$3,300,778	$3,225,158	$2,279,718	$75,620
2022	$3,337,296	$2,877,172	$2,233,173	$460,124
2021	$2,940,186	$2,591,550	$1,798,717	$348,636
2020	$2,846,207	$2,564,293	$1,335,369	$281,914
2019	$2,597,111	$2,588,597	$763,918	$8,514
2018	$2,159,944	$2,457,448	$704,975	$-297,504

Ligonier Valley Learning Center Inc