THE LEARNING COUNCIL (EIN 841377794) - 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

2007

Legal Domicile

Principal Officer

BRANDY EMESAL

Phone

9704335852

Tax Period

2023-01-01 to 2023-12-31

THE LEARNING COUNCIL, founded in 2007, is a small nonprofit in the Education sector that reported $931K in total revenue in fiscal year 2023. Revenue surged 47% from the prior year, signaling strong growth momentum. The organization ran a surplus of $464K, a strong 50% operating margin.

Mission

ENRICHING COMMUNITY THROUGH EDUCATION, ART, ADVOCACY, FOOD, AGRICULTURE AND WELLNESS FOR ALL.

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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 $856,130

Program Service Revenue $79,209

Investment Income $68

Other Revenue $-4,265

TOTAL REVENUE $931,142

Expense Breakdown

Grants Paid $0

Salaries & Benefits $76,414

Fundraising Expenses $0

Program Expenses $344,980

Other Expenses $390,322

TOTAL EXPENSES $466,736

Year-over-Year Comparison

	2023	2022	Change
Revenue	$931,142	$632,521	+0.5%
Expenses	$466,736	$434,311	+0.1%
Net Income	$464,406	$198,210	+1.3%

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

Total Directors

$47,492

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALICIA MICHELSEN	EXECUTIVE DI	20.00	Director	$47,492	$0	$47,492
SARA BRODEY	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
BRANDY EMESAL	PRESIDENT	2.00	Officer Director	$0	$0	$0
KYLIE GETTLEMAN	SECRETARY	2.00	Officer Director	$0	$0	$0
ASA HOFFMAN	TREASURER	2.00	Officer 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
2024	No data	No data	No data	No data
2023	$931,142	$466,736	$1,245,864	$464,406
2022	$632,521	$434,311	$776,285	$198,210
2021	$680,050	$286,065	$672,179	$393,985
2020	$219,404	$183,476	$63,925	$35,928

THE LEARNING COUNCIL