MICHAEL SCOTT LEARNING CENTER (EIN 631135571) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

LORI PHILLIPS

Phone

2566639323

Tax Period

2021-01-01 to 2021-12-31

MICHAEL SCOTT LEARNING CENTER, founded in 2001, is a micro nonprofit in the Education sector that reported $55K in total revenue in fiscal year 2018. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $70K exceeded revenue, resulting in a 26% operating deficit.

Mission

SERVICE TO THE STEVENSON PUBLIC LIBRARY AND COMMUNITY

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $30,061

Program Service Revenue $0

Investment Income $1,101

Other Revenue $0

TOTAL REVENUE $31,162

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,476

Fundraising Expenses $0

Program Expenses $42,648

Other Expenses $28,974

TOTAL EXPENSES $57,450

Year-over-Year Comparison

	2021	2020	Change
Revenue	$31,162	$44,103	-0.3%
Expenses	$57,450	$34,308	+0.7%
Net Income	$-26,288	$9,795	-3.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

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

$27,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAREN HUBBARD	PRESIDENT	10.00	Director	$0	$0	$0
PATRICIA SENTELL	VICE-PRESIDENT	10.00	Director	$0	$0	$0
MARGARET BENNETT	SECRETARY	10.00	Director	$0	$0	$0
LORI PHILLIPS	TREASURER	10.00	Director	$0	$0	$0
CRYSTAL MCCRARY	DIRECTOR	10.00	Director	$27,000	$0	$27,000

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
2021	$31,162	$57,450	$222,375	$-26,288
2020	$44,103	$34,308	$257,124	$9,795
2019	$40,557	$70,827	$247,329	$-30,270
2018	$55,300	$69,780	$277,599	$-14,480

MICHAEL SCOTT LEARNING CENTER