Civic Intelligence

Learning Dynamics Inc Learning Dynamics Inc

990 • Fiscal year 2022 • EIN 27-0262185

Aug 01, 2021 to Jul 31, 2022 • Filed on Mar 23, 2023

22837 Ventura Blvd Suite 200Woodland Hills, CA 91364

(310) 855-3276

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

83rd percentile

36%

Higher net margin than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Revenue Growth

79th percentile

71%

Faster revenue growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$68,989

Up $78,966 (+791%) from 2021

Net Assets

Up

$64,845

Up $107,105 (+253%) from 2021

Liabilities

Down

$4,144

Down $28,139 (-87%) from 2021

Revenue

Up

$302,876

Up $125,753 (+71%) from 2021

Expenses

Up

$195,275

Up $19,371 (+11%) from 2021

Net Income

Up

$107,601

Up $106,382 (+8727%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2014: $20,653Liabilities 2014: $6,534Net Assets 2014: $14,1192014Assets 2015: $43,706Liabilities 2015: $7,514Net Assets 2015: $36,1922015Assets 2016: $58,157Liabilities 2016: $9,964Net Assets 2016: $48,1932016Assets 2017: $37,074Liabilities 2017: $9,054Net Assets 2017: $28,0202017Assets 2018: $30,461Liabilities 2018: $11,144Net Assets 2018: $19,3172018Assets 2019: $1,569Liabilities 2019: $11,144Net Assets 2019: -$9,5752019Assets 2020: -$10,620Liabilities 2020: $32,283Net Assets 2020: -$42,9032020Assets 2021: -$9,977Liabilities 2021: $32,283Net Assets 2021: -$42,2602021Assets 2022: $68,989Liabilities 2022: $4,144Net Assets 2022: $64,8452022Assets 2023: $102,654Liabilities 2023: $736Net Assets 2023: $101,9182023Assets 2024: $57,514Liabilities 2024: $1,978Net Assets 2024: $55,5362024

Highlighted filing

2022

Assets$68,989
Liabilities$4,144
Net Assets$64,845

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2014: $170,368Expenses 2014: $157,157Net Income 2014: $13,2112014Revenue 2015: $187,654Expenses 2015: $170,668Net Income 2015: $16,9862015Revenue 2016: $304,203Expenses 2016: $275,830Net Income 2016: $28,3732016Revenue 2017: $307,865Expenses 2017: $328,038Net Income 2017: -$20,1732017Revenue 2018: $211,465Expenses 2018: $220,016Net Income 2018: -$8,5512018Revenue 2019: $142,046Expenses 2019: $170,971Net Income 2019: -$28,9252019Revenue 2020: $130,933Expenses 2020: $169,820Net Income 2020: -$38,8872020Revenue 2021: $177,123Expenses 2021: $175,904Net Income 2021: $1,2192021Revenue 2022: $302,876Expenses 2022: $195,275Net Income 2022: $107,6012022Revenue 2023: $331,427Expenses 2023: $294,354Net Income 2023: $37,0732023Revenue 2024: $318,037Expenses 2024: $364,419Net Income 2024: -$46,3822024

Highlighted filing

2022

Revenue$302,876
Expenses$195,275
Net Income$107,601
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Mar 23, 2023
Return Version
2021v4.0
Gross Receipts
$302,876
Mission and Program Overview

Mission

We serve clients with mental and educational difficulties of all ages and diverse backgrounds, spanning from preschool through senior citizens. We target financially marginalized, middle-income English and Spanish speaking families that over-qualify for low-fee services and cannot afford full-fee treatments. Through our programs we provide prevention and early intervention skills, and reduce stigma and the impact of mental illness and interpersonal distress.

Learning Dynamics, Inc. provides psychological, social, and educational services to individuals and families who may be classified as underprivileged due to socioeconomic status, ethnicity, disability, and/or English language proficiency ability. Recipients of our services are often experiencing educational difficulties, mental distress, and/or interpersonal difficulties. Our services provide these individuals with education and skills needed to identify and overcome obstacles in their lives, thus cultivating their subjective well-being and promoting social welfare. Through our programs we provide prevention and early intervention skills, and reduce stigma and the impact of mental illness and interpersonal distress.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$-20,231$39,031▲ $59,262
Accounts Receivable$6,388$26,041▲ $19,653
Loans From Officers Directors$11,144$4,144▼ $7,000
Prepaid Expenses and Deferred Charges$3,780$3,780→ $0
Inventories for Sale or Use$82$133▲ $51
Savings and Temporary Cash Investments$4$4→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Total Assets$-9,977$68,989▲ $78,966
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$21,139$0▼ $21,139
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$32,283$4,144▼ $28,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-42,260$64,845▲ $107,105
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$-42,260$64,845▲ $107,105
Total Liabilities and Net Assets / Fund Balance$-9,977$68,989▲ $78,966
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marcus BrownChairman of the Board
Lizeth LopezAssociate Director
Timothy RogersBoard Member
Janet LockhartBoard Treasurer
Nicole BrownExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$45,856
Program Service Revenue
$257,020
Investment Income
$0
Other Revenue
$0
All Other Contributions
$9,717
Change in Net Assets
$107,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,984
Other Expenses$79,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,554$5,029$0$100,583
Occupancy$21,280$1,120$0$22,400
Office Expenses$13,730$283$0$14,013
Advertising$10,864$0$0$10,864
Payroll Taxes$8,899$468$0$9,367
Insurance$7,558$432$0$7,990
Other Employee Benefits$5,732$302$0$6,034
Information Technology$5,251$161$0$5,412
Other Expenses$3,459$122$0$3,581
Travel$3,103$0$0$3,103
Conferences and Meetings$589$0$0$589
Total Functional Expenses$187,314$7,961$0$195,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$11,144$4,144▼ $7,000
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Executive Director, Nicole Brown, is married to the Chairman of the Board, Marcus Brown.

Form 990, Part VI, Section B, Line 11B

The Executive and Associate Directors completed this Form 990 and made a copy available to the Board of Directors for review prior to submittal.

Form 990, Part VI, Section B, Line 12C

The Board of Directors monitors and enforces the organization's Conflict of Interest Policy. Board and staff members each complete a disclosure form, agreeing that they will identify any relationships, positions, or circumstances in which they are involved that they believe could contribute to a current or potential conflict of interest. If an actual or potential conflict of interestdoes arise, it is documented in writing. Periodic reviews are conducted pursuant to the written policy.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and Conflict of Interest policy are available at Board of Directors meetings. Financial statements are available at www.guidestar.org and at all Board of Directors meetings.

Filing and Contact Details

Filer

Filer Name
Learning Dynamics Inc
EIN
27-0262185
Phone
3108553276
Address
22837 Ventura Blvd Suite 200, Woodland Hills, CA 91364

Signing Officer

Name
Nicole Brown
Title
Executive Director
Phone
3108553276
Signed
2023-03-23

Organization Details

Principal Officer
Nicole Brown
Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
2
Employees
3
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Amount adjusted to reconcile integration of information from accounting software.

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IRS990/ActivityOrMissionDesc0Learning Dynamics, Inc. provides psychological, social, and educational services to individuals and families who may be classified as underprivileged due to socioeconomic status, ethnicity, disability, and/or English language proficiency ability. Recipients of our services are often experiencing educational difficulties, mental distress, and/or interpersonal difficulties. Our services provide these individuals with education and skills needed to identify and overcome obstacles in their lives, thus cultivating their subjective well-being and promoting social welfare. Through our programs we provide prevention and early intervention skills, and reduce stigma and the impact of mental illness and interpersonal distress.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Janet Lockhart
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IRS990/MissionDesc0We serve clients with mental and educational difficulties of all ages and diverse backgrounds, spanning from preschool through late adulthood. We target financially marginalized, middle-income English and Spanish speaking families that over-qualify for low-fee services and cannot afford full-fee treatments. Through our programs we provide prevention and early intervention skills, and reduce stigma and the impact of mental illness and interpersonal distress.
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IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-42260
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt064845
IRS990/NoncashContributionsAmt09545
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01120
IRS990/OccupancyGrp/ProgramServicesAmt021280
IRS990/OccupancyGrp/TotalAmt022400
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0283
IRS990/OfficeExpensesGrp/ProgramServicesAmt013730
IRS990/OfficeExpensesGrp/TotalAmt014013
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-496
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0302
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05732
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06034
IRS990/OtherExpensesGrp/Desc0Clinical Materials
IRS990/OtherExpensesGrp/Desc1Staff Appreciation
IRS990/OtherExpensesGrp/Desc2Registration & Compliance
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt144
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2122
IRS990/OtherExpensesGrp/ProgramServicesAmt09658
IRS990/OtherExpensesGrp/ProgramServicesAmt11637
IRS990/OtherExpensesGrp/ProgramServicesAmt23459
IRS990/OtherExpensesGrp/TotalAmt09658
IRS990/OtherExpensesGrp/TotalAmt11681
IRS990/OtherExpensesGrp/TotalAmt23581
IRS990/OtherLiabilitiesGrp/BOYAmt021139
IRS990/OtherLiabilitiesGrp/EOYAmt00
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05029
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt095554
IRS990/OtherSalariesAndWagesGrp/TotalAmt0100583
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0468
IRS990/PayrollTaxesGrp/ProgramServicesAmt08899
IRS990/PayrollTaxesGrp/TotalAmt09367
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03780
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03780
IRS990/PrincipalOfficerNm0Nicole Brown
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IRS990/ProgramServiceRevenueGrp/BusinessCd0621420
IRS990/ProgramServiceRevenueGrp/Desc0Outpatient Mental Health Center
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0257020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0257020
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Behavior Services: Referred to as Butterfly Bootcamp and College Connections, our behavior services prepare children in preschool through college with unique learning needs for successful participation in school, career, and community. Our program is designed to strengthen people's intellectual, emotional, and social abilities through customized individual and small group interventions. Participants and their primary caregivers learn vital skills for navigating their complex social and professional lives.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046829
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt064255
IRS990/ProgSrvcAccomActy3Grp/Desc0Counseling: We offer evidence-based individual, couples, family, and group interventions to meet our clients' unique needs. Our therapeutic interventions assist people of all ages whose psychological, emotional, and/or educational difficulties are causing significant interpersonal distress. We offer superior services at reduced rates on a sliding scale.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt046829
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt064255
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Training & Consultation: We provide a variety of full-fee, reduced-fee, and free professional development and training opportunities to individuals, families, and helping professionals.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt09365
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt05783
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03421
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IRS990/PYInvestmentIncomeAmt01
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IRS990/PYOtherExpensesAmt064356
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0173701
IRS990/PYRevenuesLessExpensesAmt01219
IRS990/PYSalariesCompEmpBnftPaidAmt0111548
IRS990/PYTotalExpensesAmt0175904
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0177123
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0107601
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IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00

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