LIVING & LEARNING ENRICHMENT CENTER (EIN 822324359) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

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

2017

Legal Domicile

Principal Officer

RACHELLE VARTANIAN

Phone

2483083592

Tax Period

2024-01-01 to 2024-12-31

LIVING & LEARNING ENRICHMENT CENTER, founded in 2017, is a community nonprofit in the Human Services sector that reported $7.2M in total revenue in fiscal year 2024. Revenue surged 46% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.7M, a strong 23% operating margin.

Mission

LIVING AND LEARNING ENRICHMENT CENTER IS COMMITTED TO ENHANCING THE LIVES OF INDIVIDUALS WITH SPECIAL NEEDS THROUGH SOCIAL, JOB AND LIFE-SKILLS TRAINING.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,143,990

Program Service Revenue $4,171,064

Investment Income $75,392

Other Revenue $-176,841

TOTAL REVENUE $7,213,605

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,264,742

Fundraising Expenses $334,513

Program Expenses $4,353,681

Other Expenses $1,285,900

TOTAL EXPENSES $5,550,642

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,213,605	$4,951,803	+0.5%
Expenses	$5,550,642	$4,710,461	+0.2%
Net Income	$1,662,963	$241,342	+5.9%

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

Employees

199

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

$220,885

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RON HODESS	SECRETARY	1.00	Officer Director	$0	$0	$0
JOHN CZARNECKI	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS DANCY	DIRECTOR	1.00	Director	$0	$0	$0
ERIC SMITH	BOARD PRESIDENT	4.00	Officer Director	$0	$0	$0
TOM MCLEAN	TREASURER	4.00	Officer Director	$0	$0	$0
KAREN OBSNIUK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN AVDOULOS	DIRECTOR	1.00	Director	$0	$0	$0
MINOTI RAJPUT	DIRECTOR	1.00	Director	$0	$0	$0
HOLLY HEATH	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL DARANYI	DIRECTOR	1.00	Director	$0	$0	$0
PAMELA TRAVIS	EXECUTIVE DIRECTOR	40.00	Officer	$115,153	$0	$115,153
RACHELLE VARTANIAN	PRESIDENT	40.00	Officer	$105,732	$0	$105,732

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
2024	$7,213,605	$5,550,642	$7,007,381	$1,662,963
2023	$4,951,803	$4,710,461	$5,493,725	$241,342
2022	$4,151,552	$3,275,702	$5,396,621	$875,850
2021	$2,409,067	$1,915,383	$4,484,652	$493,684
2020	$1,036,324	$1,373,938	$3,921,631	$-337,614
2019	$1,523,682	$548,371	$1,034,234	$975,311
2019	$1,653,682	$548,371	$1,164,234	$1,105,311
2018	$344,979	$337,212	$26,260	$7,767

LIVING & LEARNING ENRICHMENT CENTER