Civic Intelligence

Learning Dynamics Inc.

990 • Fiscal year 2025 • EIN 27-0262185

Aug 01, 2024 to Jul 31, 2025

22837 Ventura Blvd Suite 200Woodland Hills, CA 91364

(310) 855-3276

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$75,788

Up $18,274 (+32%) from 2024

Net Assets

Up

$71,078

Up $15,542 (+28%) from 2024

Liabilities

Up

$4,710

Up $2,732 (+138%) from 2024

Revenue And Expenses

Revenue

Up

$381,498

Up $63,461 (+20%) from 2024

Expenses

Up

$365,877

Up $1,458 (+0.4%) from 2024

Net Income

Up

$15,621

Up $62,003 (+134%) from 2024

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: $55,5362024Assets 2025: $75,788Liabilities 2025: $4,710Net Assets 2025: $71,0782025

Highlighted filing

2025

Assets$75,788
Liabilities$4,710
Net Assets$71,078

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: -$46,3822024Revenue 2025: $381,498Expenses 2025: $365,877Net Income 2025: $15,6212025

Highlighted filing

2025

Revenue$381,498
Expenses$365,877
Net Income$15,621
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Jun 16, 2026
Return Version
2024v5.0
Gross Receipts
$381,498
Mission and Program Overview

Mission

We provide services to individuals of all ages facing mental health and educational challenges, from preschool through late adulthood. Our focus is on financially marginalized and middle-income English- and Spanish-speaking families who often fall between qualifying for low-cost services and being able to afford full-fee care. Through our programs, we offer prevention and early intervention support, reduce the impact of mental illness and interpersonal difficulties, and work to decrease stigma surrounding these issues.

Learning Dynamics, Inc. offers psychological, social, and educational services to individuals and families who may face disadvantages related to socioeconomic status, ethnicity, disability, or limited English proficiency. Many of those we serve are navigating educational challenges, mental health concerns, or interpersonal difficulties. Our programs aim to equip individuals with the knowledge and tools they need to recognize and overcome personal obstacles, supporting their well-being and contributing to broader social welfare. We focus on prevention and early intervention while also working to reduce stigma and lessen the impact of mental health and relational struggles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$22,467$44,913▲ $22,446
Cash and Non-Interest-Bearing Accounts$29,213$25,040▼ $4,173
Prepaid Expenses and Deferred Charges$3,780$3,780→ $0
Inventories for Sale or Use$2,051$2,051→ $0
Savings and Temporary Cash Investments$3$4▲ $1
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
Loans From Officers Directors$0$0→ $0
Total Assets$57,514$75,788▲ $18,274
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$1,978$4,710▲ $2,732
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$1,978$4,710▲ $2,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$55,536$71,078▲ $15,542
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$55,536$71,078▲ $15,542
Total Liabilities and Net Assets / Fund Balance$57,514$75,788▲ $18,274
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
$48
Program Service Revenue
$381,450
Investment Income
$0
Other Revenue
$0
All Other Contributions
$48
Change in Net Assets
$15,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$291,838
Other Expenses$74,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$250,240$13,171$0$263,411
Occupancy$23,091$1,215$0$24,306
Payroll Taxes$18,469$972$0$19,441
Information Technology$11,306$423$0$11,729
Other Employee Benefits$8,537$449$0$8,986
Insurance$8,105$427$0$8,532
Office Expenses$8,066$44$0$8,110
Travel$2,030$0$0$2,030
Conferences and Meetings$1,735$200$0$1,935
Interest$1,764-$0$1,764
Other Expenses$1,541$2$0$1,543
Advertising$1,132$0$0$1,132
Fees for Services Accounting$41$0$0$41
Total Functional Expenses$348,974$16,903$0$365,877
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$4,710
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 Chairperson of the Board, Marcus Brown.

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

The Executive Director and Associate Director 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 interest does 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 Director's 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
2026-06-16

Organization Details

Principal Officer
Nicole Brown
Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
2
Employees
4
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

The organization made an immaterial adjustment in Part XI to reconcile the balance sheet amounts due to rounding of figures in the financial statements and Form 990 preparation.

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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/ExpenseAmt021806
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt038145
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/ExpenseAmt0139761
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0152580
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/ExpenseAmt036499
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt038145
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IRS990/PYOtherExpensesAmt094415
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