Heights of Learning Inc

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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

Chloe Rogers

Phone

7138642452

Tax Period

2024-08-01 to 2025-07-31

Heights of Learning Inc, founded in 2010, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $1.7M exceeded revenue, resulting in a 16% operating deficit.

Mission

In an environment that enhances the beauty of nature and cultivates respect for it, Bayou Village School prepares children to meet the challenges of our world and the future with clarity of thought, a (Cont. on Schedule O)

Program Service Accomplishments

Program 1

Expenses: $1,713,090 Revenue: $1,361,565

Holistic approach to academic excellence that respects the wonder of childhood, preserves childrens passion for learning, allows the children to develop a strong connection with nature and fosters...

Holistic approach to academic excellence that respects the wonder of childhood, preserves childrens passion for learning, allows the children to develop a strong connection with nature and fosters the development of childrens imagination and creativity.

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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 $116,320

Program Service Revenue $1,361,565

Investment Income $1,712

Other Revenue $669

TOTAL REVENUE $1,480,266

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,150,777

Fundraising Expenses $623

Program Expenses $1,713,090

Other Expenses $566,297

TOTAL EXPENSES $1,717,074

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,480,266	$1,641,209	-0.1%
Expenses	$1,717,074	$1,690,952	+0.0%
Net Income	$-236,808	$-49,743	+3.8%

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

Total Directors

$75,738

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Marietta Clewing	President	1.00	Officer Director	$0	$0	$0
Tonya Eitel	Treasurer	1.00	Officer Director	$0	$0	$0
Chloe Rogers	Ex-Oficio Board Member	1.00	Director	$75,738	$0	$75,738

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	$1,480,266	$1,717,074	$1,032,633	$-236,808
2024	No data	No data	No data	No data
2023	$1,296,990	$1,324,234	$1,399,658	$-27,244
2022	$830,750	$606,452	$1,462,825	$224,298
2022	$830,750	$606,452	$1,462,825	$224,298
2021	$1,118,394	$858,655	$1,442,752	$259,739
2020	$717,640	$967,506	$1,215,115	$-249,866
2019	$1,148,333	$1,169,710	$1,316,924	$-21,377