LEARNER-CENTERED SCHOOL INC (EIN 680416662) - 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

1998

Legal Domicile

Principal Officer

TODD HELLER

Phone

9257551252

Tax Period

2024-07-01 to 2025-06-30

LEARNER-CENTERED SCHOOL INC, founded in 1998, is a community nonprofit in the Education sector that reported $6.3M in total revenue in fiscal year 2024.

Mission

OPERATION OF TWO PUBLIC CHARTER SCHOOLS LOCATED IN THE DELTA TOWN OF ANTIOCH, CALIFORNIA.

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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 $6,078,409

Program Service Revenue $141,381

Investment Income $0

Other Revenue $68,448

TOTAL REVENUE $6,288,238

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,909,623

Fundraising Expenses $0

Program Expenses $5,474,687

Other Expenses $1,450,297

TOTAL EXPENSES $6,359,920

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,288,238	$6,174,397	+0.0%
Expenses	$6,359,920	$6,284,854	+0.0%
Net Income	$-71,682	$-110,457	-0.4%

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

101

Volunteers

105

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

$164,191

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELLY MACCALLISTER	PRESIDENT	2.00	Officer Director	$0	$0	$0
JORDAN GREEN	CFO	2.00	Officer Director	$0	$0	$0
DEBBIE HOBIN	SECRETARY	2.00	Officer Director	$0	$0	$0
GARETH FISHER	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ERIC TAM	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
TODD HELLER	ADMINISTRATOR	40.00	Officer	$164,191	$0	$164,191
KEVIN FULLER	TEACHER	40.00	Highest	$126,903	$24,238	$151,141
ELISA MCCUTCHEON	TEACHER	40.00	Highest	$123,218	$35,792	$159,010
MARIANNE DUBITSKY	CO-ADMINISTRATOR	40.00	Highest	$131,198	$37,316	$168,514
VICKI WILLARD	CO-ADMINISTRATOR	40.00	Highest	$130,776	$24,978	$155,754
EDNA HELLER	CO-ADMINISTRATOR	40.00	Highest	$138,288	$50,927	$189,215

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	$6,288,238	$6,359,920	$3,979,227	$-71,682
2024	No data	No data	No data	No data
2023	$5,992,070	$5,431,668	$5,255,305	$560,402
2022	$4,593,380	$4,505,002	$3,824,333	$88,378
2021	$4,325,680	$3,998,277	$3,526,770	$327,403
2020	$4,238,752	$4,110,559	$3,294,957	$128,193
2019	$4,057,080	$3,841,177	$3,234,868	$215,903
2018	$3,918,288	$3,583,131	$3,237,636	$335,157

LEARNER-CENTERED SCHOOL INC