LEAVES OF LEARNING INC (EIN 311745505) - 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

2001

Legal Domicile

Principal Officer

DIANA OSBORN

Phone

5136979021

Tax Period

2023-08-01 to 2024-07-31

LEAVES OF LEARNING INC, founded in 2001, is a community nonprofit in the Education sector that reported $1.6M in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

CLASSES ACTIVITIES FOR HOME SCHOOL STUDENTS AGES 3-18

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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 $53,085

Program Service Revenue $1,519,545

Investment Income $13,486

Other Revenue $13,997

TOTAL REVENUE $1,600,113

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,257,405

Fundraising Expenses $0

Program Expenses $1,138,664

Other Expenses $320,568

TOTAL EXPENSES $1,577,973

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,600,113	$1,448,958	+0.1%
Expenses	$1,577,973	$1,505,612	+0.0%
Net Income	$22,140	$-56,654	-1.4%

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

$196,403

Key Employees

$89,964

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTIE SAWYER	BOARD MEMBER	032.00	Director	$90,620	$0	$90,620
DIANA OSBORN	EXEC DIRECTOR/CEO	032.00	Director Key Emp	$89,964	$0	$89,964
CHRIS SANTORO	BOARD MEMBER	011.50	Director	$15,819	$0	$15,819
MEREDITH CAMPBELL	BOARD MEMBER	001.00	Director	$0	$0	$0
DAVE GILLAND	VICE PRESIDENT	001.00	Officer	$0	$0	$0
DAVID STARK	PRESIDENT	001.00	Officer	$0	$0	$0
PADGY SCHRANK	SECRETARY	001.00	Officer	$0	$0	$0
ALEX SCHRANK	TREASURER	001.00	Officer	$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
2024	$1,600,113	$1,577,973	$846,482	$22,140
2023	$1,448,958	$1,505,612	$822,344	$-56,654
2022	$1,661,930	$1,348,692	$851,741	$313,238
2021	$967,714	$1,132,821	$761,933	$-165,107
2020	$1,303,505	$1,199,154	$515,811	$104,351
2019	$1,113,213	$1,167,878	$383,466	$-54,665
2018	$1,046,680	$1,049,671	$334,794	$-2,991

LEAVES OF LEARNING INC