LEARNING VILLAGE INC (EIN 382805837) - 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

1988

Legal Domicile

Principal Officer

ANN BROWN

Phone

2693416070

Tax Period

2024-01-01 to 2024-12-31

LEARNING VILLAGE INC, founded in 1988, is a small nonprofit that reported $935K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring.

Mission

CARE AND EDUCATION OF CHILDREN - TO PROVIDE EARLY CHILDHOOD CARE AND EDUCATION.

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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 $438,723

Program Service Revenue $443,108

Investment Income $53,577

Other Revenue $0

TOTAL REVENUE $935,408

Expense Breakdown

Grants Paid $0

Salaries & Benefits $725,646

Fundraising Expenses $0

Program Expenses $905,133

Other Expenses $215,376

TOTAL EXPENSES $941,022

Year-over-Year Comparison

	2024	2023	Change
Revenue	$935,408	$1,277,312	-0.3%
Expenses	$941,022	$1,067,114	-0.1%
Net Income	$-5,614	$210,198	-1.0%

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

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

$58,518

Total Directors

$58,518

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANN BROWN	DIRECTOR/SEC	40.00	Officer Director	$58,518	$0	$58,518
ELIZABETH BROWN	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT BROWN	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
2024	$935,408	$941,022	$1,607,283	$-5,614
2023	$1,277,312	$1,067,114	$1,630,977	$210,198
2022	$1,608,870	$992,733	$1,428,893	$616,137
2021	$949,359	$861,476	$963,728	$87,883
2020	$1,069,848	$986,563	$740,946	$83,285
2019	$1,006,690	$1,021,554	$656,465	$-14,864
2018	$1,024,736	$913,462	$673,426	$111,274

LEARNING VILLAGE INC