Civic Intelligence

Learning Dynamics Inc Learning Dynamics Inc

990 • Fiscal year 2017 • EIN 27-0262185

Aug 01, 2016 to Jul 31, 2017 • Filed on Jun 14, 2018

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

84th percentile

0.24x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

28th percentile

-6.6%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

31st percentile

-7.9%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Revenue Growth

78th percentile

28%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Assets

Down

$37,074

Down $21,083 (-36%) from 2016

Net Assets

Down

$28,020

Down $20,173 (-42%) from 2016

Liabilities

Down

$9,054

Down $910 (-9.1%) from 2016

Revenue

Up

$307,865

Up $3,662 (+1.2%) from 2016

Expenses

Up

$328,038

Up $52,208 (+19%) from 2016

Net Income

Down

-$20,173

Down $48,546 (-171%) from 2016

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

2017

Assets$37,074
Liabilities$9,054
Net Assets$28,020

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

2017

Revenue$307,865
Expenses$328,038
Net Income-$20,173
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jun 14, 2018
Return Version
2016v3.0
Gross Receipts
$307,865
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
Accounts Receivable$30,709$23,675▼ $7,034
Cash and Non-Interest-Bearing Accounts$23,668$9,617▼ $14,051
Loans From Officers Directors$9,964$9,054▼ $910
Prepaid Expenses and Deferred Charges$3,780$3,780→ $0
Savings and Temporary Cash Investments$0$2▲ $2
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
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$58,157$37,074▼ $21,083
Other Assets Total$0$0→ $0
Liabilities
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
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$9,964$9,054▼ $910
Net Assets / Fund Balance
Unrestricted Net Assets$48,193$28,020▼ $20,173
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$48,193$28,020▼ $20,173
Total Liabilities and Net Assets / Fund Balance$58,157$37,074▼ $21,083
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$70,353
Program Service Revenue
$237,508
Investment Income
$4
Other Revenue
$0
All Other Contributions
$70,353
Change in Net Assets
$-20,173

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$63,231Amount if purchased
Other Non Cash Contri Table1$899Amount if purchased
Other Non Cash Contri Table1$100Amount if purchased
Total Noncash Contributions3$64,230-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,246
Salaries, Compensation, and Employee Benefits$159,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,230$5,645$0$112,875
Advertising$64,042$0$0$64,042
Office Expenses$39,500$368$0$39,868
Payroll Taxes$37,559$1,977$0$39,536
Information Technology$16,808$341$0$17,149
Occupancy$15,704$827$0$16,531
Travel$10,577$46$0$10,623
Other Employee Benefits$7,011$370$0$7,381
Insurance$6,799$549$0$7,348
Conferences and Meetings$1,563$39$0$1,602
Other Expenses$1,112$2$0$1,114
Fees for Services Accounting$0$78$0$78
Total Functional Expenses$317,598$10,440$0$328,038
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$9,964$9,054▼ $910
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 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 Board of Directors for review prior to submittal.

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

The Board of Directors monitors and enforces the organizations Conflict of Interest Policy. Board and staff members each complete a disclosure form, agreeing that they will identifying any relationships, positions, or circumstances in which they are involved in 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 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
2018-06-14

Organization Details

Principal Officer
Nicole Brown
Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
9
Volunteers
5
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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/OccupancyGrp/ProgramServicesAmt015704
IRS990/OccupancyGrp/TotalAmt016531
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0368
IRS990/OfficeExpensesGrp/ProgramServicesAmt039500
IRS990/OfficeExpensesGrp/TotalAmt039868
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt07381
IRS990/OtherExpensesGrp/Desc0Clinical Materials
IRS990/OtherExpensesGrp/Desc1Staff and Volunteer Appreciation
IRS990/OtherExpensesGrp/Desc2Registration & Compliance
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01977
IRS990/PayrollTaxesGrp/ProgramServicesAmt037559
IRS990/PayrollTaxesGrp/TotalAmt039536
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IRS990/PrincipalOfficerNm0Nicole Brown
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IRS990/ProgramServiceRevenueGrp/Desc0Outpatient Mental Health Center
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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/ExpenseAmt069535
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt063560
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/ExpenseAmt081081
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0134812
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/ExpenseAmt099874
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt016058
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