Civic Intelligence

Learning Dynamics Inc Learning Dynamics Inc

990 • Fiscal year 2019 • EIN 27-0262185

Aug 01, 2018 to Jul 31, 2019 • Filed on Jul 15, 2020

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

99th percentile

7.10x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

3rd percentile

-95%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-33%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,569

Down $28,892 (-95%) from 2018

Net Assets

Down

-$9,575

Down $28,892 (-150%) from 2018

Liabilities

Flat

$11,144

Flat from 2018

Revenue

Down

$142,046

Down $69,419 (-33%) from 2018

Expenses

Down

$170,971

Down $49,045 (-22%) from 2018

Net Income

Down

-$28,925

Down $20,374 (-238%) from 2018

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

2019

Assets$1,569
Liabilities$11,144
Net Assets-$9,575

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

2019

Revenue$142,046
Expenses$170,971
Net Income-$28,925
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jul 15, 2020
Return Version
2018v3.0
Gross Receipts
$142,046
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
Loans From Officers Directors$11,144$11,144→ $0
Accounts Receivable$20,874$5,614▼ $15,260
Prepaid Expenses and Deferred Charges$3,780$3,780→ $0
Inventories for Sale or Use$82$82→ $0
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
Cash and Non-Interest-Bearing Accounts$5,721$-7,911▼ $13,632
Total Assets$30,461$1,569▼ $28,892
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
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$11,144$11,144→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$19,317$-9,575▼ $28,892
Total Net Assets Fund Balance$19,317$-9,575▼ $28,892
Total Liabilities and Net Assets / Fund Balance$30,461$1,569▼ $28,892
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
$9,240
Program Service Revenue
$132,806
Investment Income
$0
Other Revenue
$0
All Other Contributions
$9,240
Change in Net Assets
$-28,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,032
Other Expenses$56,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,965$4,998$0$99,963
Occupancy$16,777$883$0$17,660
Payroll Taxes$9,559$503$0$10,062
Office Expenses$8,245$86$0$8,331
Insurance$7,046$751$0$7,797
Information Technology$5,482$175$0$5,657
Travel$4,188$0$0$4,188
Other Employee Benefits$3,807$200$0$4,007
Other Expenses$2,565$1$0$2,566
Advertising$1,686$0$0$1,686
Conferences and Meetings$377$4$0$381
Fees for Services Accounting$38$0$0$38
Total Functional Expenses$163,352$7,619$0$170,971
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$11,144→ $0
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 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 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
2020-07-15

Organization Details

Principal Officer
Nicole Brown
Formed
2009
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
2
Employees
3
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Adjusting for accounting error in reporting calculating end of year/starting balance for this year.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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
IRS990/Form990PartVIISectionAGrp/PersonNm2Timothy Rogers
IRS990/Form990PartVIISectionAGrp/PersonNm3Lizeth Lopez
IRS990/Form990PartVIISectionAGrp/PersonNm4Nicole Brown
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Director
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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/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt0989
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0883
IRS990/OccupancyGrp/ProgramServicesAmt016777
IRS990/OccupancyGrp/TotalAmt017660
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt086
IRS990/OfficeExpensesGrp/ProgramServicesAmt08245
IRS990/OfficeExpensesGrp/TotalAmt08331
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt033
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0200
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03807
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04007
IRS990/OtherExpensesGrp/Desc0Clinical Materials
IRS990/OtherExpensesGrp/Desc1Staff and Volunteer Appreciation
IRS990/OtherExpensesGrp/Desc2Registration and Compliance
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21
IRS990/OtherExpensesGrp/ProgramServicesAmt07067
IRS990/OtherExpensesGrp/ProgramServicesAmt11550
IRS990/OtherExpensesGrp/ProgramServicesAmt22565
IRS990/OtherExpensesGrp/TotalAmt07067
IRS990/OtherExpensesGrp/TotalAmt11568
IRS990/OtherExpensesGrp/TotalAmt22566
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt094965
IRS990/OtherSalariesAndWagesGrp/TotalAmt099963
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0503
IRS990/PayrollTaxesGrp/ProgramServicesAmt09559
IRS990/PayrollTaxesGrp/TotalAmt010062
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03780
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03780
IRS990/PrincipalOfficerNm0Nicole Brown
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621420
IRS990/ProgramServiceRevenueGrp/Desc0Outpatient Mental Health Center
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0132806
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0132806
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/ExpenseAmt052739
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt033201
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/ExpenseAmt044360
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt033201
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/ExpenseAmt015643
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt06640
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt043116
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0111039
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0168348
IRS990/PYRevenuesLessExpensesAmt0-8551
IRS990/PYSalariesCompEmpBnftPaidAmt0108977
IRS990/PYTotalExpensesAmt0220016
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0211465
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28925
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt059763
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04

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