THE LEARNING CIRCLE INC (EIN 411725035) - 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

1992

Legal Domicile

Phone

6513888843

Tax Period

2024-07-01 to 2025-06-30

THE LEARNING CIRCLE INC, founded in 1992, is a small nonprofit in the Education sector that reported $709K in total revenue in fiscal year 2024.

Mission

THE LEARNING CIRCLE PROVIDES DAYCARE AND PRESCHOOL SERVICES TO ENROLLEES AGES SIX WEEKS THROUGH ELEVEN YEARS AND PROVIDES CREATIVE OPPORTUNITIES FOR ALL CHILDREN WHO ATTEND

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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 $66,301

Program Service Revenue $642,846

Investment Income $226

Other Revenue $0

TOTAL REVENUE $709,373

Expense Breakdown

Grants Paid $0

Salaries & Benefits $620,771

Fundraising Expenses $0

Program Expenses $701,271

Other Expenses $90,951

TOTAL EXPENSES $711,722

Year-over-Year Comparison

	2024	2023	Change
Revenue	$709,373	$689,305	+0.0%
Expenses	$711,722	$679,870	+0.0%
Net Income	$-2,349	$9,435	-1.2%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LUKE KOSMACH	DIRECTOR	2.00	Director	$0	$0	$0
KAYLA MATTER	DIRECTOR	2.00	Director	$0	$0	$0
KATIE NELSON	DIRECTOR	2.00	Director	$0	$0	$0
THERESA SCHMIDT	DIRECTOR	2.00	Director	$0	$0	$0
JESSICA SEIDE	DIRECTOR	2.00	Director	$0	$0	$0
BETH NURNBERG	EXECUTIVE DIRECTOR	40.00	Key Emp	$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	$709,373	$711,722	$395,001	$-2,349
2024	$689,305	$679,870	$398,912	$9,435
2023	$696,815	$674,721	$383,765	$22,094
2022	$650,640	$653,147	$360,809	$-2,507
2021	$667,968	$622,739	$363,998	$45,229
2020	$588,074	$611,030	$326,626	$-22,956
2019	$579,871	$589,596	$241,887	$-9,725

THE LEARNING CIRCLE INC