4 LEARNING

EIN: 842515791 501(c)(3) Arts, Culture & Humanities

LOS ANGELES, CA

Total Revenue
$532,817
Total Expenses
$760,363
Total Assets
$605,574
Net Assets
$597,267
🔒

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

Sign In — Free (10 views/day)

Financial Trends

Organization Details

Formation Year
2019
Legal Domicile
CA
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 NURTURE EVERY STUDENT AS A PHENOMENON THROUGH THE RECORDING ARTS AND OTHER CREATIVE ENDEAVORS.

Program Service Accomplishments

Program 1
Expenses: $519,698 Revenue: $368,356

SCHOOL REMIX PROGRAMMING - OUR FLAGSHIP PROGRAMMING WHEREIN WE SUPPORT SCHOOLS AND DISTRICTS THROUGH THE PROCESS OF SCHOOL CHANGE. WE HAVER SUCCESSFULLY LAUNCHE 9 PROGRAMS NATIONWIDE, INCLUDING 3 IN...

Read more

SCHOOL REMIX PROGRAMMING - OUR FLAGSHIP PROGRAMMING WHEREIN WE SUPPORT SCHOOLS AND DISTRICTS THROUGH THE PROCESS OF SCHOOL CHANGE. WE HAVER SUCCESSFULLY LAUNCHE 9 PROGRAMS NATIONWIDE, INCLUDING 3 IN WI, 1 IN IL, 5 IN CA, AND THE PUBLIC SCHOOL DISTRICT OF PHILADELPHIA, PA. THE SCHOOL REMIX PROGRAM ALSO INCLUDES OUR ANNUAL CONFERENCE, THE REMIXED CONFERENCE, WHICH IS OUR CULMINATING PROFESSIONAL DEVELOPMENT EVENT THAT SERVES EDUCATORS FROM AROUND THE COUNTRY AND, SEPCIFICALLY, WITHIN THE 4 LEARNING NETWORK.

Program 2
Expenses: $96,411 Revenue: $14,450

THE PROFESSIONAL DEVELOPMENT SEMINAR FOR THE MINNESOTA DEPARTMENT OF EDUCATION (MDE), PRESENTED BY 4 LEARNING REPRESENTS A 3-DAY EXPERIENTIAL LEARNING OPPORTUNITY FOR ART TEACHERS, EDUCATORS, AND...

Read more

THE PROFESSIONAL DEVELOPMENT SEMINAR FOR THE MINNESOTA DEPARTMENT OF EDUCATION (MDE), PRESENTED BY 4 LEARNING REPRESENTS A 3-DAY EXPERIENTIAL LEARNING OPPORTUNITY FOR ART TEACHERS, EDUCATORS, AND SCHOOL ADMINISTRATORS FROM THE TWIN CITIES AND SURROUNDING AREAS. THE PURPOSE IS TO DEVELOP ATTENDEES' CRITICAL FRAMEWORKS FOR UNDERSTANDING HOW THE ARTS, EQUITY, SOCIAL JUSTICE, AND EDUCATION INTERSECT ON BEHALF OF PARTICIPANTS' STUDENTS. KEY BENEFITS WILL INCLUDE HANDS-ON MAKING IN PROFESSIONAL, STATE-OF-THE-ART RECORDING STUDIOS ON THE HIGH SCHOOL FOR RECORDING ARTS CAMPUS IN ST. PAUL, MN, AS WELL AS SUPPORT DEVELOPING PEDAGOGICAL BEST PRACTICES AT THE INTERSECTIONS OF THE ARTS, EQUITY, AND EDUCATION. LEARNING OUTCOMES INCLUDE A DEEPENING UNDERSTANDING OF WHAT EQUITY IN SCHOOLS SOUNDS LIKE, HOW TO COLLABORATE BETWEEN TEACHING ARTISTS AND CORE CONTENT INSTRUCTORS FOR INTERDISCIPLINARY LEARNING IN MODERN CREATIVE STUDIOS, AND HOW TO DEVELOP HIGH-LEVEL LEARNING PRODUCTIONS THAT ADDRESS REAL WORLD PROBLEMS.

Program 3
Expenses: $16,000

SAVE THE MUSIC GRANT RECIPIENT SITE SUPPORT.

🔒

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%)

Sign In — Free (10 views/day)

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
🔒

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

Sign In

Governance

Voting Members
3
Independent Members
3
Employees
N/A
Volunteers
5

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
4
$6,775
Total Directors
3
$6,775
Key Employees
0
$0
Highest Compensated
0
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
Explore More Nonprofits
Top 100 Nonprofits in California Largest U.S. Nonprofits Best Rated Nonprofits Most Efficient Nonprofits

Compare 4 LEARNING with other nonprofits in California and across the country.