Viva Learning Space

Nonprofit profile at a glance

EIN
474882309
IRS 990-EZ coverage
2020–2021
Forms available
Form 990 2019, Form 990-EZ 2021
Location
Long Beach, CA, USA
Phone
8778295500
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$106,529
Expenses
$202,855
Assets
$109,528
Liabilities
$429,042

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • LYNDEE KNOX PHD (CHAIR)
  • ADRIAN VELIZ (TREASURER)
  • CHRISTINA JOSE KAMPFNER (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lab learning space provides enrichment classes for k-8th graders aimed at building high school and career readiness, instilling a love of learning, and helping students become owners of their own learning.

What it reported doing in 2021

Viva! Learning space dba the lab learning space (the lab) provides enrichment classess for students k-8th grade who are homeschooled or need additional learning. All-day, partial-day, drop-in and distance academic programs are offered for students 1st thru 8th grade. Space is also provided for innovative educators to develop their teaching methods and to meet with their students.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 100
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -90.4%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 3.92; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -32.6% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -54.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $176K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.