LIVING AND LEARNING EDUCATION NON PROFIT CORPORATION (EIN 861425059) - 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

Philip Payne

Phone

9514718425

Tax Period

2025-01-01 to 2025-12-31

LIVING AND LEARNING EDUCATION NON PROFIT CORPORATION, founded in 2021, is a small nonprofit in the Education sector that reported $546K in total revenue in fiscal year 2025. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $610K exceeded revenue, resulting in a 12% operating deficit.

Mission

LLI provides academically excellent international study programs to engage students to the worlds challenges with a biblical worldview

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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 (2025)

Revenue Breakdown

Contributions & Grants $545,975

Program Service Revenue $0

Investment Income $9

Other Revenue $0

TOTAL REVENUE $545,984

Expense Breakdown

Grants Paid $0

Salaries & Benefits $240,851

Fundraising Expenses $784

Program Expenses $586,680

Other Expenses $369,574

TOTAL EXPENSES $610,425

Year-over-Year Comparison

	2025	2024	Change
Revenue	$545,984	$722,860	-0.2%
Expenses	$610,425	$665,732	-0.1%
Net Income	$-64,441	$57,128	-2.1%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHILIP PAYNE	PRESIDENT	10.00	Officer Director	$0	$0	$0
GREG BELGUM	TREASURER	10.00	Officer Director	$0	$0	$0
ELIZABETH PAYNE	SECRETARY	10.00	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
2025	$545,984	$610,425	$56,758	$-64,441
2024	$722,860	$665,732	$121,199	$57,128
2023	$537,434	$532,506	$64,071	$4,928
2022	$410,243	$451,968	$59,143	$-41,725
2021	$200,554	$99,685	$100,868	$100,869

LIVING AND LEARNING EDUCATION NON PROFIT CORPORATION