LEARNING PLUS ASSOCIATES

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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

2002

Legal Domicile

Principal Officer

GREG COWEN

Phone

9094846002

Tax Period

2024-07-01 to 2025-06-30

LEARNING PLUS ASSOCIATES, founded in 2002, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2024. Expenses of $1.9M exceeded revenue, resulting in a 26% operating deficit.

Mission

DEVELOPING AND PROVIDING CURRICULA TO ASSIST SCHOOLS AND SCHOOL DISTRICTS IN MEETING STATE EDUCATIONAL STANDARDS.

Program Service Accomplishments

Program 1

Expenses: $1,563,220 Revenue: $1,486,617

DEVELOPING AND PROVIDING CURRICULA TO ASSIST SCHOOLS AND SCHOOL DISTRICTS IN MEETING STATE EDUCATIONAL STANDARDS.

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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 $0

Program Service Revenue $1,486,617

Investment Income $2,128

Other Revenue $0

TOTAL REVENUE $1,488,745

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,010,437

Fundraising Expenses $0

Program Expenses $1,563,220

Other Expenses $864,407

TOTAL EXPENSES $1,874,844

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,488,745	$1,469,229	+0.0%
Expenses	$1,874,844	$2,044,739	-0.1%
Net Income	$-386,099	$-575,510	-0.3%

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

$375,435

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK MC CURRY	DIRECTOR	0.20	Director	$0	$0	$0
MARLIN BROWN	DIRECTOR	0.20	Director	$0	$0	$0
LINDA STRAHAN	DIRECTOR	0.20	Director	$0	$0	$0
FRANCES MAZZOLINI	PRESIDENT	40.00	Officer	$122,380	$0	$122,380
GREG COWEN	TREASURER	40.00	Officer	$127,566	$0	$127,566
SABINA MILLS	SECRETARY	40.00	Officer	$125,489	$0	$125,489

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	$1,488,745	$1,874,844	$812,891	$-386,099
2024	No data	No data	No data	No data
2023	$1,753,399	$1,886,661	$1,713,658	$-133,262
2022	$1,752,262	$1,688,076	$1,856,700	$64,186
2021	$1,203,141	$1,253,023	$1,380,870	$-49,882
2020	$904,351	$1,095,747	$1,419,583	$-191,396
2019	$913,767	$1,017,467	$1,389,545	$-103,700
2018	$785,272	$1,013,535	$1,529,670	$-228,263