THE LEARNING ALLIANCE FOUNDATION INC (EIN 923544215) - 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

2023

Legal Domicile

Principal Officer

ANDREW F SOWERS

Phone

7722311100

Tax Period

2024-07-01 to 2025-06-30

THE LEARNING ALLIANCE FOUNDATION INC, founded in 2023, is a small nonprofit that reported $930K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $803K, a strong 86% operating margin.

Mission

THE FOUNDATION IS A SUPPORTING ORGANIZATION COMMITTED TO MANAGING ENDOWMENTS AND EXTENDING THE REACH AND SUSTAINING THE ACTIVITIES OF THE LEARNING ALLIANCE, INC., THE SUPPORTED ORGANIZATION.

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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 $0

Program Service Revenue $0

Investment Income $930,060

Other Revenue $0

TOTAL REVENUE $930,060

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $127,207

TOTAL EXPENSES $127,207

Year-over-Year Comparison

	2024	2023	Change
Revenue	$930,060	$1,023,853	-0.1%
Expenses	$127,207	$16,809	+6.6%
Net Income	$802,853	$1,007,044	-0.2%

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

Total Directors

$155,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RAYMOND J OGLETHORPE	PRESIDENT	1.00	Officer Director	$0	$0	$0
FRANK M SPITZMILLER	SECRETARY	1.00	Officer Director	$0	$0	$0
ANDREW F SOWERS	TREASURER	1.00	Officer Director	$0	$0	$0
PAUL A BECKER	DIRECTOR	1.00	Director	$0	$0	$0
ELBRIDGE T GERRY III	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA R HAMMOND	DIRECTOR	1.00	Director	$0	$0	$155,000
MICHAEL D WHITE	DIRECTOR	1.00	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	$930,060	$127,207	$25,438,252	$802,853
2024	$1,023,853	$16,809	$23,609,834	$1,007,044
2023	$20,371,958	$274,386	$20,097,572	$20,097,572

THE LEARNING ALLIANCE FOUNDATION INC