IDAHO LEARNING CENTER (EIN 262257412) - 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

2008

Legal Domicile

Principal Officer

LAURIE JOHNSON

Phone

2088935130

Tax Period

2024-07-01 to 2025-06-30

IDAHO LEARNING CENTER, founded in 2008, is a small nonprofit in the Education sector that reported $771K in total revenue in fiscal year 2024.

Mission

EDUCATIONAL THERAPY FOR STUDENTS WITH LEARNING DISABILITIES.

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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 $163,693

Program Service Revenue $583,753

Investment Income $5,131

Other Revenue $18,922

TOTAL REVENUE $771,499

Expense Breakdown

Grants Paid $0

Salaries & Benefits $648,349

Fundraising Expenses $8,479

Program Expenses $669,976

Other Expenses $198,680

TOTAL EXPENSES $847,029

Year-over-Year Comparison

	2024	2023	Change
Revenue	$771,499	$749,427	+0.0%
Expenses	$847,029	$858,991	0.0%
Net Income	$-75,530	$-109,564	-0.3%

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

$63,514

Total Directors

$63,514

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIM FITZGIBBONS	BOARD MEMBER	5.00	Director	$0	$0	$0
RAY ELLIS	BOARD MEMBER	5.00	Director	$0	$0	$0
DENNIS HARMON	BOARD MEMBER	5.00	Director	$0	$0	$0
LAURIE JOHNSON	EXECUTIVE DIRECTOR	40.00	Officer Director	$63,514	$0	$63,514
CONSTANCE RISSER	BOARD MEMBER, PRIOR EXECUTIVE DIRECTOR	5.00	Officer Director	$0	$0	$0

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	$771,499	$847,029	$461,940	$-75,530
2024	$749,427	$858,991	$544,692	$-109,564
2023	$739,123	$739,189	$647,867	$-66
2022	$661,060	$691,475	$648,753	$-30,415
2021	$636,527	$425,190	$681,506	$211,337
2021	$636,527	$493,645	$591,636	$142,882
2020	$552,441	$416,436	$446,051	$136,005
2019	$953,549	$950,247	$958,403	$3,302

IDAHO LEARNING CENTER