Learning Dynamics INC EIN 27-0262185

Learning Dynamics INC

EIN  27-0262185 Public charity (501(c)(3)) Woodland Hills, CA Founded 2009
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Helps underprivileged individuals and families overcome life obstacles with psychological, social, and educational services.
Leadership
Marcus Brown · Chairman of the Board
Money in and out
$381K revenue, $366K expenses
Bottom line
95% program efficiency

Helps underprivileged individuals and families overcome life obstacles with psychological, social, and educational services. For fiscal year 2024 it reported $381K in revenue, $366K in expenses, and $71K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$381K
Pt VIII · Ln 12
Total expenses
$366K
Pt IX · Ln 25
Net assets
$71K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $16K
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.05
Program efficiency
95%
of spending reaches programs0% vs prior filing year
Operating runway
0.8mo
months of highly liquid reserves at operating expense rate▼ -20% vs prior filing year
Surplus margin
+4%
revenue over expenses, this year▲ +128% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$381K
FY2024▲ +20%
Expenses
$366K
FY20240%
Total assets
$76K
FY2024▲ +32%
Total liabilities
$5K
FY2024▲ +138%
Total revenue
$381K
Pt VIII · Ln 12
Total expenses
$366K
Pt IX · Ln 25
Net assets
$71K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$16K
Total assetsPt X · Ln 16$76K
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 42
Mission & Programs · Part III

Where the work happens

3 program services account for $312K of program spending, described in the organization's own filed words · FY2024.
01

Assessment Services

We offer comprehensive and culturally-appropriate testing to determine giftedness, learning disabilities, and other disorders and offer recommendations for improvement.

$151Kprogram expense
02

Counseling

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.

$140Kprogram expense
03

Behavior 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.

$22Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLearning Dynamics INC
EINHdr · item D27-0262185
Principal addressHdr · item CWoodland Hills, CA
WebsiteHdr · item Jwww.learningdynamicsinc.org
Year of formationHdr · item L2009
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P99)
Ruling yearIRS BMFAug 2009

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b2
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Chairman of the Board
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Associate Director
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue100%$381K
Contributions & grants$48
Total revenueLn 12$381K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.05
Program services95%$349K
Management & general5%$17K
Total functional expensesLn 25$366K

Balance Sheet

Part X · end of year
CashLn 1$25K
Total assetsLn 16$76K
Total liabilitiesLn 26$5K
Total net assetsLn 32$71K
Months of cash on handcomputed0.8

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $25K · Operating expenses (Pt IX) $366K · Less non-cash grants $48 · Cash operating expenses/yr $366K
0.8 months
Where the money goes
Program services
Program services $349K · Total expenses $366K
95%
Management & General
Management & general $17K · Total expenses $366K
5%
Fundraising
Fundraising $0 · Total expenses $366K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $6K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $48 · Total revenue $381K
0%
Government reliance
Government grants $0 · Total revenue $381K
0%
Earned-income share
Program service revenue $381K · Total revenue $381K
100%
Investment reliance
Investment income $0 · Total revenue $381K
0%
Program self-sufficiency
Program service revenue $381K · Total expenses $366K
104%
Growth & trend
Revenue growth (YoY)
This year $381K · Prior year $318K
+20%
Revenue CAGR
FY2019 $131K · FY2024 $381K
+24%
Net-asset trend (YoY)
End of year $71K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $381K · Expenses $366K
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $76K
Net-asset ratio
Net assets $71K · Total assets $76K
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $76K
0%
People & payroll
Highest Reported Total Compensation
Individual Marcus Brown · Reported title Chairman of the Board · Highest reported compensation $0 · Total expenses $366K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $292K · Total expenses $366K
80%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 95%
Overhead ratio 5%
Revenue growth 20%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$240

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$318K revenue · ⤓ 990 PDF
FY2023$331K revenue · ⤓ 990 PDF
FY2022$303K revenue · ⤓ 990 PDF
FY2021$177K revenue · ⤓ 990 PDF
FY2020$131K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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