DOROTHY RAMON LEARNING CENTER INC (EIN 861082528) - 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

2003

Legal Domicile

Principal Officer

ERNEST SIVA

Phone

9518497736

Tax Period

2023-01-01 to 2023-12-31

DOROTHY RAMON LEARNING CENTER INC, founded in 2003, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $88K in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $124K exceeded revenue, resulting in a 40% operating deficit.

Mission

THE MISSION OF DOROTHY RAMON LEARNING CENTER, INC., IS TO SAVE AND SHARE ALL SOUTHERN CALIFORNIA'S AMERICAN INDIAN CULTURES, LANGUAGES, HISTORY, MUSIC, AND OTHER TRADITIONAL ARTS. THE LEARNING CENTER INSPIRES AND ADVANCES DISCOVERY, UNDERSTANDING, AND CONTINUANCE OF THESE TRIBAL CULTURES INTEGRAL TO OUR NATIONAL HERITAGE.

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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 $53,466

Program Service Revenue $375

Investment Income $2,534

Other Revenue $32,113

TOTAL REVENUE $88,488

Expense Breakdown

Grants Paid $0

Salaries & Benefits $57,722

Fundraising Expenses $17,671

Program Expenses $85,185

Other Expenses $66,409

TOTAL EXPENSES $124,131

Year-over-Year Comparison

	2023	2022	Change
Revenue	$88,488	$169,532	-0.5%
Expenses	$124,131	$127,499	0.0%
Net Income	$-35,643	$42,033	-1.8%

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

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

$57,722

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERNEST SIVA	PRESIDENT	15.00	Officer Director	$0	$0	$0
JUNE SIVA	VICE PRESIDENT	15.00	Officer Director	$0	$0	$0
PAT MURKLAND	EDITOR, USHKANA PRESS	8.00	Director	$57,722	$0	$57,722
CAROLYN HORSMAN	TREASURER	5.00	Officer Director	$0	$0	$0
MICHAEL K LERCH	DIRECTOR	0.10	Director	$0	$0	$0
SANDRA MARTIN	DIRECTOR	0.10	Director	$0	$0	$0
JAMES RAMOS	DIRECTOR	0.10	Director	$0	$0	$0
ROXANNE ROOSEVELT	DIRECTOR	0.50	Director	$0	$0	$0
THOMAS LONG	SECRETARY	5.00	Officer Director	$0	$0	$0
PAKUMAA TAWANAT	DIRECTOR	0.10	Director	$0	$0	$0
CAERMEN JANY	DIRECTOR	0.10	Director	$0	$0	$0
ANGELO SCHUNKE	DIRECTOR	7.00	Director	$0	$0	$0
JUAN DELGADO	DIRECTOR	0.50	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	$88,488	$124,131	$536,869	$-35,643
2022	$169,532	$127,499	$570,522	$42,033
2021	$127,474	$128,484	$528,213	$-1,010
2020	$64,679	$114,902	$529,079	$-50,223
2019	$100,779	$122,124	$579,538	$-21,345
2019	$100,886	$124,289	$577,480	$-23,403
2018	$120,788	$119,494	$600,966	$1,294

DOROTHY RAMON LEARNING CENTER INC