The Learning Company (EIN 273328809) - 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

2010

Legal Domicile

Principal Officer

Joel Hammon

Tax Period

2023-07-01 to 2024-06-30

The Learning Company, founded in 2010, is a community nonprofit in the Education sector that reported $1.4M in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $1.3M left a modest 7% surplus.

Mission

The Learning Company is a group of local centers that make living and learning without school an option for teens. We provide academic and non-academic support as well as a supportive community for teens to pursue their education. We operate centers in three communities.

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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 (2023)

Revenue Breakdown

Contributions & Grants $42,891

Program Service Revenue $1,355,024

Investment Income $14,132

Other Revenue $0

TOTAL REVENUE $1,412,047

Expense Breakdown

Grants Paid $376,763

Salaries & Benefits $779,892

Fundraising Expenses $25,576

Program Expenses $1,069,075

Other Expenses $153,033

TOTAL EXPENSES $1,309,688

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,412,047	$1,294,745	+0.1%
Expenses	$1,309,688	$1,167,724	+0.1%
Net Income	$102,359	$127,021	-0.2%

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

$79,066

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joel Hammon	Director	40.00	Officer	$79,066	$0	$79,066
Kate Daly	Trustee	1.00	Director	$0	$0	$0
David DiMicco	Trustee	1.00	Director	$0	$0	$0
Rob Ambrogi	Trustee	1.00	Director	$0	$0	$0
Marc Epstein	Trustee	1.00	Director	$0	$0	$0
Christie McDade	Trustee	1.00	Director	$0	$0	$0
Clancy August	Secretary	1.00	Officer Director	$0	$0	$0
Joye Nagle	Treasurer	1.00	Officer Director	$0	$0	$0
Charles Kruger	Vice President	1.00	Officer Director	$0	$0	$0
Patrick Sullivan	President	1.00	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	No data	No data	No data	No data
2024	$1,412,047	$1,309,688	$753,187	$102,359
2023	$1,294,745	$1,167,724	$611,383	$127,021
2022	$1,083,434	$930,385	$389,865	$153,049
2021	$837,471	$720,895	$269,962	$116,576
2020	$683,193	$744,257	$183,114	$-61,064
2019	$866,477	$845,766	$177,227	$20,711

The Learning Company