LEARNING INSTITUTE FOR ELDERS

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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

1983

Legal Domicile

Principal Officer

GAYLE HODGES

Phone

4078235433

Tax Period

2023-08-01 to 2024-07-31

LEARNING INSTITUTE FOR ELDERS, founded in 1983, is a small nonprofit in the Unknown sector that reported $198K in total revenue in fiscal year 2023. Revenue decreased 13% compared to the prior year. Expenses of $225K exceeded revenue, resulting in a 14% operating deficit.

Mission

PROVIDE LIFELONG EDUCATION FOR INDIVIDUALS AGE 50 AND OVER BY PROVIDING EDUCATIONAL PROGRAMS FOR GROUP STUDY ON TOPICS SELECTED BY AND FOR THE MEMBERSHIP

Program Service Accomplishments

Program 1

Expenses: $191,249 Revenue: $146,674

MEMBERSHIP DUES

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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 $191,421

Program Service Revenue $0

Investment Income $6,463

Other Revenue $0

TOTAL REVENUE $197,884

Expense Breakdown

Grants Paid $115,313

Salaries & Benefits $70,146

Fundraising Expenses $0

Program Expenses $191,249

Other Expenses $39,723

TOTAL EXPENSES $225,182

Year-over-Year Comparison

	2023	2022	Change
Revenue	$197,884	$226,896	-0.1%
Expenses	$225,182	$193,601	+0.2%
Net Income	$-27,298	$33,295	-1.8%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ZALPHA HASSEM	DIRECTOR	1.00	Director	$0	$0	$0
TODD BOWERS	DIRECTOR	1.00	Director	$0	$0	$0
MO CORTESE	SECRETARY	6.00	Officer Director	$0	$0	$0
RICH SLOANE	CHAIR	6.00	Officer Director	$0	$0	$0
NICK GUERRA	DIRECTOR	1.00	Director	$0	$0	$0
GAIL AGOR	DIRECTOR	1.00	Director	$0	$0	$0
MARTY LEE	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN GOLDIEZ	DIRECTOR	1.00	Director	$0	$0	$0
JOHN COOPER	DIRECTOR	1.00	Director	$0	$0	$0
SUE CHAPMAN	DIRECTOR	1.00	Director	$0	$0	$0
ED SCHOENS	DIRECTOR	1.00	Director	$0	$0	$0
MARCIA ENOS	DIRECTOR	1.00	Director	$0	$0	$0
LINDA THOMPSON	DIRECTOR	1.00	Director	$0	$0	$0
GAYLE HODGES	TRESURER	6.00	Officer Director	$0	$0	$0
MIKE AGOR	VICE CHAIR	6.00	Officer Director	$0	$0	$0
BOB SHANNON	DIRECTOR	1.00	Director	$0	$0	$0
ANN BURRETTA	DIRECTOR	1.00	Director	$0	$0	$0
BETH BARNES	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
2025	No data	No data	No data	No data
2024	$197,884	$225,182	$321,090	$-27,298
2023	$226,896	$193,601	$349,556	$33,295