SCOLA

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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

1987

Legal Domicile

Principal Officer

LAILA LAZAAR

Phone

7125662202

Tax Period

2023-07-01 to 2024-06-30

SCOLA, founded in 1987, is a small nonprofit in the Arts, Culture & Humanities sector that reported $189K in total revenue in fiscal year 2023. Revenue fell 92% from the prior year — a significant decline worth monitoring. Expenses of $1.3M exceeded revenue, resulting in a 569% operating deficit.

Mission

FOREIGN LANGUAGE EDUCATIONAL SUPPORT

Program Service Accomplishments

Program 1

Expenses: $965,501 Revenue: $45,641

SCOLA GATHERS AND ARCHIVES NEWS AND EDUCATIONAL PROGRAMMING FROM AROUND THE WORLD AND RETRANSMITS THE PROGRAMMING VIA THE INTERNET TO HUNDREDS OF EDUCATIONAL INSTITUTIONS, UNITED STATES GOVERNMENT...

SCOLA GATHERS AND ARCHIVES NEWS AND EDUCATIONAL PROGRAMMING FROM AROUND THE WORLD AND RETRANSMITS THE PROGRAMMING VIA THE INTERNET TO HUNDREDS OF EDUCATIONAL INSTITUTIONS, UNITED STATES GOVERNMENT LANGUAGE FACILITIES, AND THE GENERAL PUBLIC, PROVIDING FOR LISTENING TO AND VIEWING FOREIGN LANGUAGES AS ACTUALLY SPOKEN, THEREBY ENHANCING THE EDUCATION PROCESS. SCOLA OFFERS A WIDE VARIETY OF SERVICES TO AID IN THE LEARNING PROCESS INCLUDING WORLD PERIODICALS, IN COUNTRY INTERVIEWS, WORLD PHOTO GALLERY, WORLD TV, LANGUAGE/CULTURE LEARNING ASSETS, SUCH AS INSTA-CLASS, VIDEO LEARNING OBJECTS, AND GENERAL CULTURAL INFORMATION. SCOLAS PROGRAM SERVICES ARE AVAILABLE FOR MORE THAN 100 LANGUAGES AND DIALECTS. THE PROGRAM SERVICES ALSO INCLUDE ARCHIVING OF SCOLA PROGRAMMING FOR FUTURE USE. SCOLA CONTINUALLY EXPANDS, UPDATES, AND ENHANCES THEIR PROGRAMMING.

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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 $0

Program Service Revenue $171,541

Investment Income $16,087

Other Revenue $1,500

TOTAL REVENUE $189,128

Expense Breakdown

Grants Paid $0

Salaries & Benefits $358,015

Fundraising Expenses $0

Program Expenses $965,501

Other Expenses $907,379

TOTAL EXPENSES $1,265,394

Year-over-Year Comparison

	2023	2022	Change
Revenue	$189,128	$2,234,261	-0.9%
Expenses	$1,265,394	$1,625,918	-0.2%
Net Income	$-1,076,266	$608,343	-2.8%

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

N/A

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

$92,741

Total Directors

$255,802

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAILA LAZAAR	PRESIDENT	40.00	Officer Director	$92,741	$0	$92,741
DAWN CONRAD	DIRECTOR	40.00	Director	$90,122	$0	$90,122
SHENYAN MA	DIRECTOR	40.00	Director	$72,939	$0	$72,939
MARGARET DEPA	DIRECTOR	8.00	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	$189,128	$1,265,394	$4,807,889	$-1,076,266
2023	$2,234,261	$1,625,918	$5,902,221	$608,343
2022	$3,173,326	$1,770,576	$5,347,026	$1,402,750
2021	$340,778	$2,194,886	$4,272,203	$-1,854,108
2020	$295,266	$2,529,732	$6,046,784	$-2,234,466
2019	$3,092,008	$4,072,344	$8,094,333	$-980,336