LOS ANGELES ACADEMY OF ARTS AND ENTERPRISE (EIN 542170689) - 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

2005

Legal Domicile

Principal Officer

PRINCIPAL

Phone

2134870600

Tax Period

2023-07-01 to 2024-06-30

LOS ANGELES ACADEMY OF ARTS AND ENTERPRISE, founded in 2005, is a community nonprofit in the Education sector that reported $7.2M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.7M, a strong 24% operating margin.

Mission

OPERATION OF A PUBLIC CHARTER SCHOOL SERVING STUDENTS IN GRADES 6 TO 12 IN WEST DOWNTOWN L.A.

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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 $5,574,025

Program Service Revenue $20,172

Investment Income $224,615

Other Revenue $1,412,392

TOTAL REVENUE $7,231,204

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,400,152

Fundraising Expenses $0

Program Expenses $4,985,385

Other Expenses $2,117,758

TOTAL EXPENSES $5,517,910

Year-over-Year Comparison

	2023	2022	Change
Revenue	$7,231,204	$6,165,674	+0.2%
Expenses	$5,517,910	$6,062,649	-0.1%
Net Income	$1,713,294	$103,025	+15.6%

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

$160,535

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MOCTESUMA ESPARZA	CHAIR	1.00	Officer Director	$0	$0	$0
HECTOR ORCI	VICE CHAIR	1.00	Officer Director	$0	$0	$0
JULIO VALLEJO	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
TONANTZIN ESPARZA	DIRECTOR	1.00	Director	$0	$0	$0
OTTO PADRON	DIRECTOR	1.00	Director	$0	$0	$0
VICTORIA CASTRO	DIRECTOR	1.00	Director	$0	$0	$0
DAVID CALVO	DIRECTOR	1.00	Director	$0	$0	$0
DAVID DEFRENZA	PRINCIPAL	40.00	Officer	$132,674	$27,861	$160,535

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	No data	No data	No data	No data
2024	$7,231,204	$5,517,910	$7,034,028	$1,713,294
2023	$6,165,674	$6,062,649	$5,173,238	$103,025
2022	$5,796,787	$5,564,527	$4,413,843	$232,260
2021	$6,169,802	$5,311,439	$3,937,327	$858,363
2020	$6,278,446	$5,232,144	$3,779,551	$1,046,302
2019	$4,537,538	$5,304,589	$1,874,161	$-767,051
2018	$4,884,245	$4,719,721	$2,904,274	$164,524

LOS ANGELES ACADEMY OF ARTS AND ENTERPRISE