LIGHT UP LEARNING INC (EIN 453679647) - 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

2011

Legal Domicile

Principal Officer

JESSICA CASTILLO

Phone

7863346967

Tax Period

2020-01-01 to 2020-12-31

LIGHT UP LEARNING INC, founded in 2011, is a small nonprofit in the Education sector that reported $124K in total revenue in fiscal year 2020. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $173K exceeded revenue, resulting in a 39% operating deficit.

Mission

OUR MISSION IS TO BEING "AHA MOMENTS" TO LIFE IN THE LIVES OF STRUGGLING LEARNERS. LIGHT UP LEARNING IS FOUNDED IN LOVE TO PASSIONATELY EXPOSE THE LIGHT INSIDE OF EVERY LEARNER, AND ESPECIALLY THOSE THAT STRUGGLE WITH LEARNING DISABILITIES. OUR AIM IS TO INSPIRE THEM WITH THE KNOWLEDGE THAT THEY POSSESS INSTRINSIC VALUE IN THEMSELVES AND ARE MORE THAN WHAT THEIR GRADES REPRESENT. ACKNOWLEDGING THIS, IT IS OUR MISSION TO EMPOWER STUDENTS WITH LEARNING DISABILITIES OF ALL AGES TO EMBRACE THEIR GOD-GIVEN UNIQUENESS, REALIZE THEIR POTENTIAL, AND LOOK TO THE FUTURE WITH CONFIDENCE BY: 1. PROVIDING PROVEN AND SUSTAINABLE NILD EDUCATIONAL THERAPIES (ET) TO BREAK THROUGH THIER LIMITING BELIEFS AND COGNITIVE PROCESSING CHALLENGES; 2. CREATING AND PROVIDING SUCCESSFUL AND REPRODUCIBLE FRAMEWORKS FOR THE DELIVERY OF THESE METHODOLOGIES THROUGH VARIOUS DELIVERY TOUCH POINTS (LEARNING CENTERS, DAY SCHOOLS, CAMPS, ETC.) 3. ADVOCATING FOR LEARNERS AND THEIR FAMILIES AT LOCAL AND NATIONAL LEVELS, THER

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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 (2020)

Revenue Breakdown

Contributions & Grants $3,000

Program Service Revenue $121,357

Investment Income $0

Other Revenue $0

TOTAL REVENUE $124,357

Expense Breakdown

Grants Paid $100

Salaries & Benefits $89,656

Fundraising Expenses $0

Program Expenses $173,053

Other Expenses $83,297

TOTAL EXPENSES $173,053

Year-over-Year Comparison

	2020	2019	Change
Revenue	$124,357	$224,632	-0.4%
Expenses	$173,053	$222,003	-0.2%
Net Income	$-48,696	$2,629	-19.5%

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

$59,372

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARGARITA CASTRO	DIRECTOR	40.00	Officer	$36,448	$0	$36,448
JESSICA CASTILLO	PRESIDENT	40.00	Officer	$22,924	$0	$22,924
DAYLIS AMELIER	DIRECTOR	0.50	Officer	$0	$0	$0
ALEXANDER CASTILLO	VICE-PRESIDE	0.50	Officer	$0	$0	$0
BRIANNE CASTILLO	SECRETARY	0.50	Officer	$0	$0	$0
MONIQUE CATOGGIO	DIRECTOR	20.00	Officer	$0	$0	$0
NICHOLAS SCHRIEVER	DIRECTOR	0.50	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
2020	$124,357	$173,053	$30,468	$-48,696
2019	$224,632	$222,003	$8,673	$2,629
2018	$258,482	$261,257	$10,351	$-2,775

LIGHT UP LEARNING INC