LIVING CLASSROOM (EIN 455192035) - 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

2013

Legal Domicile

Principal Officer

Victoria Moore

Phone

6502248274

Tax Period

2024-07-01 to 2025-06-30

LIVING CLASSROOM, founded in 2013, is a small nonprofit that reported $509K in total revenue in fiscal year 2024. Revenue surged 105% from the prior year, signaling strong growth momentum. The organization ran a surplus of $136K, a strong 27% operating margin.

Mission

Living Classroom's mission is to inspire children to learn about and value the natural world through garden-based education.

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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 $253,076

Program Service Revenue $253,761

Investment Income $2,148

Other Revenue $0

TOTAL REVENUE $508,985

Expense Breakdown

Grants Paid $0

Salaries & Benefits $273,621

Fundraising Expenses $20,035

Program Expenses $296,525

Other Expenses $99,384

TOTAL EXPENSES $373,005

Year-over-Year Comparison

	2024	2023	Change
Revenue	$508,985	$248,404	+1.0%
Expenses	$373,005	$213,965	+0.7%
Net Income	$135,980	$34,439	+2.9%

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

$23,075

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sierra Van Zandt	Executive Dir.	25.00	Director	$23,075	$0	$23,075
Victoria Moore	President	10.00	Officer Director	$0	$0	$0
Don Arnold	Secretary	2.00	Officer Director	$0	$0	$0
Mallory Matthews	Director	2.00	Officer Director	$0	$0	$0
Pamela Devenney	Director	2.00	Officer Director	$0	$0	$0
James Kim	Treasurer	2.00	Officer 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
2025	$508,985	$373,005	$226,846	$135,980
2024	$248,404	$213,965	$91,970	$34,439
2023	$314,985	$342,132	$57,531	$-27,147
2022	$315,452	$366,168	$84,932	$-50,716
2021	$342,961	$326,213	$135,648	$16,748
2020	$496,221	$410,893	$118,900	$85,328

LIVING CLASSROOM