LEARNING INSTITUTE OF PHILADELPHIA (EIN 452279605) - 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

2012

Legal Domicile

Principal Officer

DEWETTA LOGAN

Tax Period

2023-01-01 to 2023-12-31

LEARNING INSTITUTE OF PHILADELPHIA, founded in 2012, is a small nonprofit in the Youth Development sector that reported $231K in total revenue in fiscal year 2023. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $214K left a modest 7% surplus.

Mission

BEFORE CARE,DAY CARE, AFTER CARE, TRANSPORTATION, MEALS, SUMMER CAMP PROGRAMS, EDUCATIONAL AND SCIENTIFIC FIELD TRIPS AND RECREATIONAL PROGRAMS ENCOURAGING GOOD CITIZENSHIP.

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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 $230,570

Program Service Revenue $0

Investment Income $0

Other Revenue $23

TOTAL REVENUE $230,593

Expense Breakdown

Grants Paid $0

Salaries & Benefits $89,572

Fundraising Expenses $0

Program Expenses $213,509

Other Expenses $123,937

TOTAL EXPENSES $213,509

Year-over-Year Comparison

	2023	2022	Change
Revenue	$230,593	$322,525	-0.3%
Expenses	$213,509	$376,338	-0.4%
Net Income	$17,084	$-53,813	-1.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TONIA COVINGTON	TREASURER	10.00	Officer	$0	$0	$0
DOLLYNE WAYMAN-BRODY X	SECRETARY	10.00	Officer	$0	$0	$0
DEWETTA LOGAN	PRESIDENT	40.00	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	No data	No data	No data	No data
2023	$230,593	$213,509	$74,918	$17,084
2022	$322,525	$376,338	$41,249	$-53,813
2021	$395,574	$514,820	$83,982	$-119,246
2020	$402,914	$472,491	$97,014	$-69,577
2019	$301,147	$262,459	$50,082	$38,688
2018	$213,372	$212,904	$36,428	$468

LEARNING INSTITUTE OF PHILADELPHIA