Civic Intelligence

Learning Tree Christian School

990 • Fiscal year 2021 • EIN 20-0133097

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

Organization Profilewww.wyolearningtree.org
820 W FettermanBuffalo, WY 82834

(307) 684-7509

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

51st percentile

0.03x

Higher debt load relative to revenue than 51% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

50th percentile

12%

Higher net margin than 50% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

59th percentile

$24,166

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

40th percentile

4.5%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

23%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Flat

$705,330

Flat from 2021

Net Assets

Flat

$697,513

Flat from 2021

Liabilities

Flat

$7,817

Flat from 2021

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin50th percentile

Revenue

Flat

$260,306

Flat from 2021

Expenses

Flat

$228,447

Flat from 2021

Net Income

Flat

$31,859

Flat from 2021

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $481,960Liabilities 2010: $139,991Net Assets 2010: $341,9692010Assets 2011: $468,775Liabilities 2011: $100,712Net Assets 2011: $368,0632011Assets 2012: $652,045Liabilities 2012: $130,332Net Assets 2012: $521,7132012Assets 2013: $669,998Liabilities 2013: $124,792Net Assets 2013: $545,2062013Assets 2014: $645,983Liabilities 2014: $110,523Net Assets 2014: $535,4602014Assets 2015: $621,942Liabilities 2015: $79,318Net Assets 2015: $542,6242015Assets 2016: $587,768Liabilities 2016: $71,142Net Assets 2016: $516,6262016Assets 2017: $626,636Liabilities 2017: $90,597Net Assets 2017: $536,0392017Assets 2018: $754,558Liabilities 2018: $82,744Net Assets 2018: $671,8142018Assets 2019: $664,383Liabilities 2019: $2,485Net Assets 2019: $661,8982019Assets 2020: $674,709Liabilities 2020: $9,055Net Assets 2020: $665,6542020Assets 2021: $705,330Liabilities 2021: $7,817Net Assets 2021: $697,5132021Assets 2021: $705,330Liabilities 2021: $7,817Net Assets 2021: $697,5132021Assets 2022: $734,990Liabilities 2022: $2,609Net Assets 2022: $732,3812022Assets 2023: $762,852Liabilities 2023: $6,567Net Assets 2023: $756,2852023Assets 2024: $733,608Liabilities 2024: $3,107Net Assets 2024: $730,5012024

Highlighted filing

2021

Assets$705,330
Liabilities$7,817
Net Assets$697,513
Open 2021 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2010: $200,410Expenses 2010: $145,571Net Income 2010: $54,8392010Revenue 2011: $185,588Expenses 2011: $159,494Net Income 2011: $26,0942011Revenue 2012: $359,237Expenses 2012: $205,587Net Income 2012: $153,6502012Revenue 2013: $240,647Expenses 2013: $217,154Net Income 2013: $23,4932013Revenue 2014: $207,972Expenses 2014: $217,718Net Income 2014: -$9,7462014Revenue 2015: $226,815Expenses 2015: $219,651Net Income 2015: $7,1642015Revenue 2016: $197,606Expenses 2016: $223,604Net Income 2016: -$25,9982016Revenue 2017: $240,277Expenses 2017: $220,864Net Income 2017: $19,4132017Revenue 2018: $393,564Expenses 2018: $257,789Net Income 2018: $135,7752018Revenue 2019: $222,761Expenses 2019: $232,677Net Income 2019: -$9,9162019Revenue 2020: $211,052Expenses 2020: $207,296Net Income 2020: $3,7562020Revenue 2021: $260,306Expenses 2021: $228,447Net Income 2021: $31,8592021Revenue 2021: $260,306Expenses 2021: $228,447Net Income 2021: $31,8592021Revenue 2022: $294,542Expenses 2022: $259,674Net Income 2022: $34,8682022Revenue 2023: $306,009Expenses 2023: $282,105Net Income 2023: $23,9042023Revenue 2024: $253,768Expenses 2024: $279,552Net Income 2024: -$25,7842024

Highlighted filing

2021

Revenue$260,306
Expenses$228,447
Net Income$31,859
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$269,383
Mission and Program Overview

Mission

The learning tree christian school is a nondenominational school providing early childhood education. The teachers encourage children's learning and inquiry through interactions that aim to stretch their thinking to higher levels. The school is a fully inclusive, developmentallly based program aligned with wyoming's early childhood state standards. The intent of the school is to give children a strong foundation in academic and spiritual matters to help them succeed in life.

The Learning Tree Christian School is a nondenominational school providing early childhood education. The intent of the school is to give children a strong foundation in academics and spiritual matters to help them succeed in life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$562,409$545,800▼ $16,609
Cash and Non-Interest-Bearing Accounts$112,300$159,530▲ $47,230
Total Assets$674,709$705,330▲ $30,621
Liabilities
Accounts Payable and Accrued Expenses$9,055$7,817▼ $1,238
Total Liabilities$9,055$7,817▼ $1,238
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$665,654$697,513▲ $31,859
Total Net Assets Fund Balance$665,654$697,513▲ $31,859
Total Liabilities and Net Assets / Fund Balance$674,709$705,330▲ $30,621

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$441,059$186,698$627,757
Land$104,737-$104,737
Equipment$4$66,368$66,372
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diane UrrutyDirectorPT$24,166$24,166
Lori JohnsonSchool directorFT$23,555$23,555

Board Members and Trustees

NameTitle
Steven M AdamiPresident
Sean BelliveauVice-President
Alecia KozisekDirector
Anna BuckinghamDirector
Lynne MichelenaDirector
Michelle JonesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$55,968
Program Service Revenue
$158,897
Investment Income
$0
Other Revenue
$45,441
All Other Contributions
$9,297
Change in Net Assets
$31,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,828
Other Expenses$55,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,461--$110,461
Current Officers, Directors, Trustees, and Key Employees$47,721--$47,721
Depreciation Depletion$16,611--$16,611
Payroll Taxes$12,844--$12,844
Fees for Services Other$7,194$2,428-$9,622
Office Expenses$3,981$3,702-$7,683
Insurance$3,470--$3,470
Other Employee Benefits$1,802--$1,802
Other Expenses$931--$931
Fees for Services Accounting-$685-$685
Conferences and Meetings-$546-$546
Advertising$496--$496
Total Functional Expenses$221,086$7,361$0$228,447
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,518
Fundraising Direct Expenses$9,077
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Gala$54,518$54,518$9,077$45,441
None----
Total Events$54,518$54,518$9,077$45,441
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Form 990 Organizations MissionThe Learning Tree Christian School is a nondenominational school providing early childhood education. The teachers encourage childrens learning and inquiry through interactions that aim to stretch their thinking to higher levels. The school is a fully inclusive, developmentally based program aligned with Wyomings Early Childhood State Standards. The intent of the school is to give children a strong foundation in academic and spiritual matters to help them succeed in life. The president reviews the Form 990 before it is files and informs the board that it is completed and available for their review and for public inspection upon request.”

Governing documents etc available to public Part VI line 19

“The return is available at the school located at 820 West Fetterman, Buffalo, WY during normal work hours.”

Filing and Contact Details

Filer

Filer Name
Learning Tree Christian School
EIN
20-0133097
Address
820 W Fetterman, Buffalo, WY 82834

Signing Officer

Name
Steven M Adami
Title
President
Phone
3076845557
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Urruty
Formed
2004
Legal Domicile
Wy
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
32

Preparer

Firm
Swett Equity Accounting LLC
Address
235 S Main St Ste C, Buffalo, WY 82834
Preparer
Alice B Swett
Phone
3074251084
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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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545800
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization has published its nondiscriminantory racial policy on the home page of its website: www.wyolearningtree.org. The website is referenced from Facebook and other websites, and can be found at wyolearningtree.org.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09077
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fall Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0None
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt054518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt054518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054518
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045441
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09077
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09077
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 Organizations MissionThe Learning Tree Christian School is a nondenominational school providing early childhood education. The teachers encourage childrens learning and inquiry through interactions that aim to stretch their thinking to higher levels. The school is a fully inclusive, developmentally based program aligned with Wyomings Early Childhood State Standards. The intent of the school is to give children a strong foundation in academic and spiritual matters to help them succeed in life. The president reviews the Form 990 before it is files and informs the board that it is completed and available for their review and for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return is available at the school located at 820 West Fetterman, Buffalo, WY during normal work hours.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0674709
IRS990/TotalAssetsEOYAmt0705330
IRS990/TotalAssetsGrp/BOYAmt0674709
IRS990/TotalAssetsGrp/EOYAmt0705330
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055968
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07361
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221086
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228447
IRS990/TotalGrossUBIAmt045441
IRS990/TotalLiabilitiesBOYAmt09055
IRS990/TotalLiabilitiesEOYAmt07817
IRS990/TotalLiabilitiesGrp/BOYAmt09055
IRS990/TotalLiabilitiesGrp/EOYAmt07817
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0665654
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0697513
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0221086
IRS990/TotalProgramServiceRevenueAmt0158897
IRS990/TotalReportableCompFromOrgAmt047721
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0158897
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0260306
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt045441
IRS990/TotalVolunteersCnt032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0674709
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0705330
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025 Patch Rd
IRS990/USAddress/CityNm0Buffalo
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082834
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.wyolearningtree.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven M Adami
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03076845557
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Learning Tree Christian School
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0200133097
ReturnHeader/Filer/USAddress/AddressLine1Txt0820 W Fetterman
ReturnHeader/Filer/USAddress/CityNm0Buffalo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082834
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832717324
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Swett Equity Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0235 S Main St Ste C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Buffalo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082834
ReturnHeader/PreparerPersonGrp/PhoneNum03074251084
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alice B Swett
ReturnHeader/ReturnTs02022-11-14T12:32:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Steven
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Adami
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$705,330
Liabilities
$7,817
Net assets
$697,513
Revenue
$260,306
Expenses
$228,447
Net income
$31,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$0.03$7.31$2.54$2.80$0.26
2023Summary only. Only limited summary data is available for this year.$7.63$0.07$7.56$3.06$2.82$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$0.03$7.32$2.95$2.60$0.35
2021Detailed filing. Detailed filing data is available for this year.$7.05$0.08$6.98$2.60$2.28$0.32
2021Summary only. Only limited summary data is available for this year.$7.05$0.08$6.98$2.60$2.28$0.32
2020Summary only. Only limited summary data is available for this year.$6.75$0.09$6.66$2.11$2.07$0.04
2019Summary only. Only limited summary data is available for this year.$6.64$0.02$6.62$2.23$2.33$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$0.83$6.72$3.94$2.58$1.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$0.91$5.36$2.40$2.21$0.19
2016Summary only. Only limited summary data is available for this year.$5.88$0.71$5.17$1.98$2.24$0.26
2015Summary only. Only limited summary data is available for this year.$6.22$0.79$5.43$2.27$2.20$0.07
2014Summary only. Only limited summary data is available for this year.$6.46$1.11$5.35$2.08$2.18$0.10
2013Summary only. Only limited summary data is available for this year.$6.70$1.25$5.45$2.41$2.17$0.23
2012Summary only. Only limited summary data is available for this year.$6.52$1.30$5.22$3.59$2.06$1.54
2011Summary only. Only limited summary data is available for this year.$4.69$1.01$3.68$1.86$1.59$0.26
2010Summary only. Only limited summary data is available for this year.$4.82$1.40$3.42$2.00$1.46$0.55