4 LEARNING (EIN 842515791) - 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

2019

Legal Domicile

Principal Officer

MICHAEL LIPSET

Phone

3204280854

Tax Period

2024-07-01 to 2025-06-30

4 LEARNING, founded in 2019, is a small nonprofit in the Arts, Culture & Humanities sector that reported $533K in total revenue in fiscal year 2024. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $760K exceeded revenue, resulting in a 43% operating deficit.

Mission

4 LEARNING EXISTS TO SUPPORT EDUCATORS ACROSS THE COUNTRY TO SEE AND NUTURE EVERY STUDENT AS A PHENOMENON THROUGH THE RECORDING ARTS AND OTHER CREATIVE ENDEAVORS.

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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 $150,000

Program Service Revenue $382,806

Investment Income $11

Other Revenue $0

TOTAL REVENUE $532,817

Expense Breakdown

Grants Paid $16,000

Salaries & Benefits $2,225

Fundraising Expenses $22,774

Program Expenses $632,109

Other Expenses $742,138

TOTAL EXPENSES $760,363

Year-over-Year Comparison

	2024	2023	Change
Revenue	$532,817	$1,102,055	-0.5%
Expenses	$760,363	$699,749	+0.1%
Net Income	$-227,546	$402,306	-1.6%

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

N/A

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

$6,775

Total Directors

$6,775

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MANDY SMITH	DIRECTOR & CEO	1.00	Officer Director	$6,775	$0	$6,775
ROBERT REDD	DIRECTOR & SECRETARY	1.00	Officer Director	$0	$0	$0
JAVIER GUZMAN-GIL	DIRECTOR & TREASUER	1.00	Officer Director	$0	$0	$0
MICHAEL LIPSET	EXECUTIVE DIRECTOR	12.00	Officer	$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	$532,817	$760,363	$605,574	$-227,546
2024	$1,102,055	$699,749	$853,141	$402,306
2023	$776,468	$788,249	$435,464	$-11,781
2022	$509,262	$68,606	$440,656	$440,656

4 LEARNING