LIVE AND LEARN BETHESDA INC (EIN 454697259) - 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

MICHAEL AMSTERDAM

Phone

3017406150

Tax Period

2023-01-01 to 2023-12-31

LIVE AND LEARN BETHESDA INC, founded in 2012, is a micro nonprofit that reported $26K in total revenue in fiscal year 2023. Revenue fell 92% from the prior year — a significant decline worth monitoring. Expenses of $222K exceeded revenue, resulting in a 762% operating deficit.

Mission

TO PROVIDE ADULT EDUCATION CLASSES

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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 $0

Program Service Revenue $18,342

Investment Income $7,467

Other Revenue $0

TOTAL REVENUE $25,809

Expense Breakdown

Grants Paid $0

Salaries & Benefits $161,645

Fundraising Expenses $0

Program Expenses $76,569

Other Expenses $60,777

TOTAL EXPENSES $222,422

Year-over-Year Comparison

	2023	2022	Change
Revenue	$25,809	$342,807	-0.9%
Expenses	$222,422	$235,167	-0.1%
Net Income	$-196,613	$107,640	-2.8%

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

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

$35,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL AMSTERDAM	PRESIDENT	10.00	Director	$35,000	$0	$35,000
LYLIE FISHER	VICE PRESIDENT	1.00	Director	$0	$0	$0
BRUCE SMOLLER	TREASURER	1.00	Director	$0	$0	$0
IRENE FELDMAN	SECRETARY	1.00	Director	$0	$0	$0
ANDREA KRAUS	DIRECTOR	1.00	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	No data	No data	No data	No data
2023	$25,809	$222,422	$254,715	$-196,613
2022	$342,807	$235,167	$453,580	$107,640
2021	$57,049	$225,940	$344,955	$-168,891
2020	$76,502	$221,817	$513,561	$-145,315
2019	$269,357	$240,089	$658,601	$29,268
2018	$359,476	$212,139	$629,843	$147,337

LIVE AND LEARN BETHESDA INC