Civic Intelligence

Learning Dynamics Inc Learning Dynamics Inc

990 • Fiscal year 2020 • EIN 27-0262185

Aug 01, 2019 to Jul 31, 2020 • Filed on Sep 20, 2021

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

Liabilities / Revenue

84th percentile

0.25x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

18th percentile

-30%

Higher net margin than 18% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

Score unavailable

No value available

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

Annualized from 2019 to 2020

Revenue Growth

56th percentile

-7.8%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

-$10,620

Down $12,189 (-777%) from 2019

Net Assets

Down

-$42,903

Down $33,328 (-348%) from 2019

Liabilities

Up

$32,283

Up $21,139 (+190%) from 2019

Revenue

Down

$130,933

Down $11,113 (-7.8%) from 2019

Expenses

Down

$169,820

Down $1,151 (-0.7%) from 2019

Net Income

Down

-$38,887

Down $9,962 (-34%) from 2019

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

2020

Assets-$10,620
Liabilities$32,283
Net Assets-$42,903

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

2020

Revenue$130,933
Expenses$169,820
Net Income-$38,887
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Sep 20, 2021
Return Version
2019v5.0
Gross Receipts
$130,933
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$5,613$13,896▲ $8,283
Loans From Officers Directors$11,144$11,144→ $0
Prepaid Expenses and Deferred Charges$3,780$3,780→ $0
Inventories for Sale or Use$81$82▲ $1
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→ $0
Cash and Non-Interest-Bearing Accounts$-2,351$-28,382▼ $26,031
Other Assets Total$0$0→ $0
Total Assets$7,126$-10,620▼ $17,746
Liabilities
Other Liabilities$0$21,139▲ $21,139
Accounts Payable and Accrued Expenses$0--
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$11,144$32,283▲ $21,139
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-4,018$-42,903▼ $38,885
Total Net Assets Fund Balance$-4,018$-42,903▼ $38,885
Total Liabilities and Net Assets / Fund Balance$7,126$-10,620▼ $17,746
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
$5,823
Program Service Revenue
$125,110
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,823
Change in Net Assets
$-38,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$112,002
Other Expenses$57,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,160$4,903$0$98,063
Occupancy$17,370$914$0$18,284
Office Expenses$9,184$96$0$9,280
Payroll Taxes$7,503$395$0$7,898
Insurance$6,730$719$0$7,449
Information Technology$6,254$160$0$6,414
Other Employee Benefits$5,739$302$0$6,041
Travel$4,279$0$0$4,279
Other Expenses$3,612$0$0$3,612
Advertising$2,863$0$0$2,863
Conferences and Meetings$1,398$0$0$1,398
Total Functional Expenses$162,331$7,489$0$169,820
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$11,144$11,144→ $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
PPP Loan$21,139
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 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
2021-09-20

Organization Details

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

Additional Explanations

Form 990, Part X, Line 1

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

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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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/OtherExpensesGrp/Desc2Registration and Compliance
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt03119
IRS990/OtherExpensesGrp/ProgramServicesAmt11120
IRS990/OtherExpensesGrp/ProgramServicesAmt23612
IRS990/OtherExpensesGrp/TotalAmt03119
IRS990/OtherExpensesGrp/TotalAmt11120
IRS990/OtherExpensesGrp/TotalAmt23612
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt021139
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04903
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt093160
IRS990/OtherSalariesAndWagesGrp/TotalAmt098063
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/ManagementAndGeneralAmt0395
IRS990/PayrollTaxesGrp/ProgramServicesAmt07503
IRS990/PayrollTaxesGrp/TotalAmt07898
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
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/RelatedOrExemptFuncIncomeAmt0125110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125110
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/ExpenseAmt051086
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt031278
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/ExpenseAmt043031
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt031278
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/ExpenseAmt016528
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt06256
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09240
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt056939
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0132806
IRS990/PYRevenuesLessExpensesAmt0-28925
IRS990/PYSalariesCompEmpBnftPaidAmt0114032
IRS990/PYTotalExpensesAmt0170971
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0142046
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-38887
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt056300
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05823
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09240
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt043117
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt070353
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt086007
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0214540
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0125110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0132806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0168348
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0237508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0218196
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0881968

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