VIVA LEARNING COMMUNITY

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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

2018

Legal Domicile

Principal Officer

SHIRLEY HULING

Phone

3104624846

Tax Period

2024-07-01 to 2025-06-30

VIVA LEARNING COMMUNITY, founded in 2018, is a micro nonprofit in the Education sector that reported $41K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring.

Mission

Viva Learning Communityis a learning center where bilingual mentors trained in constructivism communication, guidance, and social justice issues, work with parents and scholars. We emphasize inclusiveness, shared

Program Service Accomplishments

Program 1

Expenses: $12,373 Revenue: $0

Revised educational plan to primarily focus on strategies to improve scholar achievement by streamining communication, which helped to double enrollment

Program 2

Expenses: $12,373 Revenue: $0

Continued focused on organizational sturucture and efficiency which best suited the educational organizations changing needs by supporting training for the contract labor that helps to provide...

Continued focused on organizational sturucture and efficiency which best suited the educational organizations changing needs by supporting training for the contract labor that helps to provide enrichment classes, such as music, arts, language, etc. By doing so,100% of the low-income and scholars in general improved their academic success by becoming critical, independent thinkers.

Program 3

Expenses: $12,375 Revenue: $0

Maximized ways to improve financial performance by looking at other streams of revenue to better service approximately 80% low-income scholars participating in the Program.

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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 $20,380

Program Service Revenue $20,389

Investment Income $0

Other Revenue $0

TOTAL REVENUE $40,769

Expense Breakdown

Grants Paid $0

Salaries & Benefits $17,241

Fundraising Expenses $0

Program Expenses $37,121

Other Expenses $24,513

TOTAL EXPENSES $41,754

Year-over-Year Comparison

	2024	2023	Change
Revenue	$40,769	$53,029	-0.2%
Expenses	$41,754	$53,874	-0.2%
Net Income	$-985	$-845	+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

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Shirley Huling	President	3.00	Officer Director	$0	$0	$0
Camila Cisneros	Secretary	3.00	Officer Director	$0	$0	$0
Arselia Martinez	Treasurer	3.00	Officer Director	$0	$0	$0
Yunique Pettigrew	Board Member	2.00	Director	$0	$0	$0
Joey Balelo	Board Member	2.00	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	$40,769	$41,754	$41,217	$-985
2024	$53,029	$53,874	$42,672	$-845
2023	$71,683	$73,677	$43,517	$-1,994
2022	$60,342	$67,636	$45,041	$-7,294
2021	$35,784	$57,257	$52,335	$-21,473
2020	$114,624	$128,671	$73,808	$-14,047