Civic Intelligence

Learning Tree Christian School

990 • Fiscal year 2023 • EIN 20-0133097

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

Organization ProfileWYOLEARNINGTREE.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

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.02x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

57th percentile

7.8%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

50th percentile

3.8%

Faster asset growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

3.9%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets45th percentile

Assets

Flat

$762,852

Flat from 2023

Net Assets

Flat

$756,285

Flat from 2023

Liabilities

Flat

$6,567

Flat from 2023

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin57th percentile

Revenue

Flat

$306,009

Flat from 2023

Expenses

Flat

$282,105

Flat from 2023

Net Income

Flat

$23,904

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth50th 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 2022: $734,990Liabilities 2022: $2,609Net Assets 2022: $732,3812022Assets 2023: $762,852Liabilities 2023: $6,567Net Assets 2023: $756,2852023Assets 2023: $762,852Liabilities 2023: $6,567Net Assets 2023: $756,2852023Assets 2024: $733,608Liabilities 2024: $3,107Net Assets 2024: $730,5012024

Highlighted filing

2023

Assets$762,852
Liabilities$6,567
Net Assets$756,285
Open 2023 Filing

Operations Trend

Revenue Growth44th 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 2022: $294,542Expenses 2022: $259,674Net Income 2022: $34,8682022Revenue 2023: $306,009Expenses 2023: $282,105Net Income 2023: $23,9042023Revenue 2023: $306,009Expenses 2023: $282,105Net Income 2023: $23,9042023Revenue 2024: $253,768Expenses 2024: $279,552Net Income 2024: -$25,7842024

Highlighted filing

2023

Revenue$306,009
Expenses$282,105
Net Income$23,904
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$316,814
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$539,154$541,069▲ $1,915
Savings and Temporary Cash Investments-$171,009-
Cash and Non-Interest-Bearing Accounts$195,550$50,774▼ $144,776
Accounts Receivable$286--
Total Assets$734,990$762,852▲ $27,862
Liabilities
Deferred Revenue-$5,478-
Accounts Payable and Accrued Expenses$2,609$1,089▼ $1,520
Total Liabilities$2,609$6,567▲ $3,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$732,381$756,285▲ $23,904
Total Net Assets Fund Balance$732,381$756,285▲ $23,904
Total Liabilities and Net Assets / Fund Balance$734,990$762,852▲ $27,862

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$428,208$199,549$627,757
Land$104,737-$104,737
Equipment$8,124$93,381$101,505
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Steven M AdamiPresident
Sean BelliveauVice-President
Alecia KozisekDirector
Anna BuckinghamDirector
Casey Friesedirector
Diane UrrutyDirector
Lynne MichelenaDirector
Lori JohnsonSchool director
Revenue and Support

Revenue Composition

Contributions and Grants
$75,947
Program Service Revenue
$191,366
Investment Income
$4,938
Other Revenue
$33,758
All Other Contributions
$58,607
Change in Net Assets
$23,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$192,429
Other Expenses$89,676
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,102--$135,102
Current Officers, Directors, Trustees, and Key Employees$40,276--$40,276
Depreciation Depletion$21,534--$21,534
Other Expenses$21,206--$21,206
Payroll Taxes$15,346--$15,346
All Other Expenses$5,543--$5,543
Insurance$4,238--$4,238
Office Expenses$4,008--$4,008
Fees for Services Other$1,880--$1,880
Other Employee Benefits$1,705--$1,705
Fees for Services Accounting-$1,260-$1,260
Advertising$345--$345
Total Functional Expenses$280,845$1,260$0$282,105
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,563
Fundraising Direct Expenses$10,805
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Gala$37,115$37,115-$37,115
Pie Auction$7,448$7,448-$7,448
Total Events$44,563$44,563$10,805$33,758
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
Chairman
Phone
3076845557
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Urruty 1 Individ
Formed
2004
Legal Domicile
Wy
Voting Board Members
6
Independent Board Members
6
Employees
20
Volunteers
35

Preparer

Firm
Swett Equity Accounting LLC
Address
820 N Main St, Buffalo, WY 82834
Preparer
Alice B Swett
Phone
3074251084
Raw XML Appendix385 raw XML fields

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/BuildingsGrp/BookValueAmt0428208
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0199549
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0627757
IRS990ScheduleD/EquipmentGrp/BookValueAmt08124
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093381
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101505
IRS990ScheduleD/LandGrp/BookValueAmt0104737
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0104737
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0541069
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
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010805
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fall Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Pie Auction
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010455
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010455
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044563
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07448
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044563
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033758
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0350
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0350
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/TotalAssetsBOYAmt0734990
IRS990/TotalAssetsEOYAmt0762852
IRS990/TotalAssetsGrp/BOYAmt0734990
IRS990/TotalAssetsGrp/EOYAmt0762852
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075947
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01260
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0280845
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282105
IRS990/TotalGrossUBIAmt033758
IRS990/TotalLiabilitiesBOYAmt02609
IRS990/TotalLiabilitiesEOYAmt06567
IRS990/TotalLiabilitiesGrp/BOYAmt02609
IRS990/TotalLiabilitiesGrp/EOYAmt06567
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0732381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0756285
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0280845
IRS990/TotalProgramServiceRevenueAmt0191366
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04938
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0191366
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306009
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt033758
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0734990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0762852
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/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven M Adami
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum03076845557
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832717324
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Swett Equity Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 N Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Buffalo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082834
ReturnHeader/PreparerPersonGrp/PhoneNum03074251084
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alice B Swett
ReturnHeader/ReturnTs02024-11-13T14:43:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$762,852
Liabilities
$6,567
Net assets
$756,285
Revenue
$306,009
Expenses
$282,105
Net income
$23,904
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
2023Detailed filing. Detailed filing data is available for this year.$7.63$0.07$7.56$3.06$2.82$0.24
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
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