Learn Foundation Inc (EIN 844887113) - 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

2021

Legal Domicile

Principal Officer

Dalton J Lemelle Jr

Phone

6784281076

Tax Period

2024-07-01 to 2025-06-30

Learn Foundation Inc, founded in 2021, is a small nonprofit in the Human Services sector that reported $599K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $730K exceeded revenue, resulting in a 22% operating deficit.

Mission

To network and build rural alliances and community partnerships which will make a positive impact on the quality of family life for people of diversity for veterans and the disabled of all ages primarily in Paulding Polk and surrounding counties.

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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 $599,497

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $599,497

Expense Breakdown

Grants Paid $23,400

Salaries & Benefits $422,913

Fundraising Expenses $14,500

Program Expenses $599,966

Other Expenses $283,210

TOTAL EXPENSES $729,523

Year-over-Year Comparison

	2024	2023	Change
Revenue	$599,497	$724,159	-0.2%
Expenses	$729,523	$578,332	+0.3%
Net Income	$-130,026	$145,827	-1.9%

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

$56,214

Total Directors

$28,314

Key Employees

$99,471

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dr Dalton J Lemelle Jr	Chief Executive Officer	20.00	Officer Director	$28,314	$0	$28,314
Dr Jon Hershey	Project Director	20.00	Officer	$27,900	$0	$27,900
Deborah DeFreitas Rausseao	Project Advisor	40.00	Key Emp	$29,034	$0	$29,034
Mary K Turner	Veteran Services Specialist	25.00	Key Emp	$29,677	$0	$29,677
Robin M LaFlora	Accounting Purchasing Manager	40.00	Key Emp	$40,760	$0	$40,760
Christine Smith	Office Manager	25.00	Highest	$41,542	$0	$41,542

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	$599,497	$729,523	$135,136	$-130,026
2024	$724,159	$578,332	$265,500	$145,827
2024	No data	No data	No data	No data
2023	$458,887	$342,815	$119,073	$116,072

Learn Foundation Inc