LEARNING CENTER

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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

1971

Legal Domicile

Principal Officer

BRIAN ELESSER

Phone

3144956520

Tax Period

2024-01-01 to 2024-12-31

LEARNING CENTER, founded in 1971, is a micro nonprofit that reported $74K in total revenue in fiscal year 2024. The organization ran a surplus of $23K, a strong 32% operating margin.

Mission

THE PURPOSE OF THE LINK AUDITORIUM (DBA THE LEARNING CENTER) IS TO PROMOTE AN APPRECIATION FOR VARIOUS FORMS OF HUMAN EXPRESSION, CRITICAL THINKING, ALTERNATIVE VIEWPOINTS, AND A DEEPER RESPECT FOR INTELLECTUAL PURSUITS.

Program Service Accomplishments

Program 1

Expenses: $10,203 Revenue: $22,636

TO HOST VARIOUS ART AND INTELLECTUAL EXHIBITS AND SHOWS THEREBY EXPOSTING THESE SHOWS AND EXHIBITS TO A VARIETY OF PEOPLE AND EXPANDING THEIR APPRECIATION OF THE VARIOUS TYPES OF EXPRESSIONS. WE...

TO HOST VARIOUS ART AND INTELLECTUAL EXHIBITS AND SHOWS THEREBY EXPOSTING THESE SHOWS AND EXHIBITS TO A VARIETY OF PEOPLE AND EXPANDING THEIR APPRECIATION OF THE VARIOUS TYPES OF EXPRESSIONS. WE SUPPORT ART AND FREE THINKING BY GIVING THEM A VENUE THAT ENCOURAGES THEM TO EXPLORE THEIR CREATIVITY, THEIR PERSPECTIVES, AND DEVELOP MEANINGFUL WORK THAT INSPIRES THEIR COMMUNITIES. OUR WORK ALLOWS THE ARTISTIC COMMUNITY TO BRING THEIR INNOVATIVE VISIONS TO LIFE.

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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 $71,675

Program Service Revenue $0

Investment Income $0

Other Revenue $2,779

TOTAL REVENUE $74,454

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $7

Program Expenses $10,203

Other Expenses $50,980

TOTAL EXPENSES $50,980

Year-over-Year Comparison

	2024	2023	Change
Revenue	$74,454	N/A	N/A
Expenses	$50,980	N/A	N/A
Net Income	$23,474	N/A	N/A

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

N/A

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	Role	Reportable Comp	Other Comp	Total
BRIAN ELESSER	PRESIDENT	Officer	$0	$0	$0
FRANCES DICKEY	VICE PRESIDENT	Officer	$0	$0	$0
SCOTT INTAGLIATA	SECRETARY	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	$74,454	$50,980	$850,537	$23,474