Civic Intelligence

The Learning Tree Inc

990 • Fiscal year 2017 • EIN 23-7087042

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 21, 2017

Organization ProfileN/A
PO Box 663Walkersville, MD 21793

(301) 845-4000

Siviq Scores

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

Liabilities / Assets

96th percentile

1.67x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

85th percentile

$27,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$26,728

Down $1,905 (-6.7%) from 2012

Net Assets

Up

-$17,928

Up $11,163 (+38%) from 2012

Liabilities

Down

$44,656

Down $13,068 (-23%) from 2012

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin43rd percentile

Revenue

$301,716

No earlier filing loaded for comparison.

Expenses

Up

$300,599

Up $73,828 (+33%) from 2012

Net Income

$1,117

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0-$100KAssets 2010: $40,909Liabilities 2010: $71,189Net Assets 2010: -$30,2802010Assets 2011: $38,137Liabilities 2011: $64,699Net Assets 2011: -$26,5622011Assets 2012: $28,633Liabilities 2012: $57,724Net Assets 2012: -$29,0912012Assets 2017: $26,728Liabilities 2017: $44,656Net Assets 2017: -$17,9282017Assets 2018: $56,505Liabilities 2018: $43,336Net Assets 2018: $13,1692018Assets 2019: $107,340Liabilities 2019: $50,172Net Assets 2019: $57,1682019Assets 2020: $148,645Liabilities 2020: $72,404Net Assets 2020: $76,2412020Assets 2021: $172,842Liabilities 2021: $116,488Net Assets 2021: $56,3542021Assets 2022: $201,961Liabilities 2022: $28,179Net Assets 2022: $173,7822022Assets 2023: $260,478Liabilities 2023: $23,581Net Assets 2023: $236,8972023Assets 2024: $173,953Liabilities 2024: $81,690Net Assets 2024: $92,2632024Assets 2025: $182,299Liabilities 2025: $115,833Net Assets 2025: $66,4662025

Highlighted filing

2017

Assets$26,728
Liabilities$44,656
Net Assets-$17,928
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KExpenses 2010: $256,2792010Expenses 2011: $224,8122011Expenses 2012: $226,7712012Revenue 2017: $301,716Expenses 2017: $300,599Net Income 2017: $1,1172017Revenue 2018: $330,858Expenses 2018: $299,761Net Income 2018: $31,0972018Revenue 2019: $427,528Expenses 2019: $383,529Net Income 2019: $43,9992019Revenue 2020: $323,224Expenses 2020: $304,151Net Income 2020: $19,0732020Revenue 2021: $278,890Expenses 2021: $297,685Net Income 2021: -$18,7952021Revenue 2022: $505,689Expenses 2022: $388,259Net Income 2022: $117,4302022Revenue 2023: $475,526Expenses 2023: $412,411Net Income 2023: $63,1152023Revenue 2024: $340,622Expenses 2024: $409,557Net Income 2024: -$68,9352024Revenue 2025: $380,854Expenses 2025: $406,650Net Income 2025: -$25,7962025

Highlighted filing

2017

Revenue$301,716
Expenses$300,599
Net Income$1,117
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 21, 2017
Return Version
2016v3.0
Gross Receipts
$301,716
Mission and Program Overview

Mission

Provide day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,064$18,521▲ $15,457
Land, Buildings, and Equipment, Net$2,722$8,207▲ $5,485
Accounts Receivable$2,039--
Total Assets$7,825$26,728▲ $18,903
Liabilities
Accounts Payable and Accrued Expenses$4,426$28,879▲ $24,453
Mortgage Notes Payable Secured by Investment Property$22,402$15,777▼ $6,625
Total Liabilities$26,828$44,656▲ $17,828
Net Assets / Fund Balance
Unrestricted Net Assets$-19,003$-17,928▲ $1,075
Total Net Assets Fund Balance$-19,003$-17,928▲ $1,075
Total Liabilities and Net Assets / Fund Balance$7,825$26,728▲ $18,903

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$85,633-
Other Land Buildings$5,552$21,258-
Land$2,655--
Equipment-$30,706-
Leasehold Improvements-$5,173-
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alfred OpackExecutive DirectorPT$27,000$27,000

Board Members and Trustees

NameTitle
David WinantPresident
Cynthia SmothersSecretary
Lisa Morris-harrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,050
Program Service Revenue
$295,666
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,305
Change in Net Assets
$1,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$226,857
Other Expenses$73,742
Total Fundraising Expense$1,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,234$0$0$162,234
Current Officers, Directors, Trustees, and Key Employees$0$52,000$0$52,000
All Other Expenses$31,344$300$1,938$33,582
Payroll Taxes$12,623$0$0$12,623
Insurance$9,903$0$0$9,903
Occupancy$8,195$0$0$8,195
Other Expenses$3,379$0$0$3,379
Fees for Services Accounting$3,000$0$0$3,000
Depreciation Depletion$1,942$0$0$1,942
Interest$1,456$0$0$1,456
Advertising$648$0$0$648
Office Expenses$97$0$0$97
Total Functional Expenses$246,361$52,300$1,938$300,599
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Learning Tree Inc
EIN
23-7087042
Phone
3018454000
Address
PO BOX 663, WALKERSVILLE, MD 21793

Signing Officer

Name
Alfred Opack
Title
Executive Director
Phone
3018454000
Signed
2017-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alfred Opack
Formed
1970
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
3
Employees
11
Volunteers
5

Preparer

Firm
Beverly S Moulden
Address
5735 A Industry Ln SUITE 205, Frederick, MD 21704
Preparer
Beverly S Moulden
Phone
3016316864
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Tax returns are presented annually at Board meeting”

Pt VI, Line 12C

“Reviewed annually at Board meeting”

Pt VI, Line 15A

“Reviewed annually with comparable entities”

Pt VI, Line 15B

“Reviewed annually with comparable entities”

Form 990EZ, Part II, Line 24

“Accounts Receivable - Net”

Form 990EZ, Part II, Line 24

“Grants Receivable - Net”

Form 990EZ, Part II, Line 24

“Prepaids”

Form 990EZ, Part II, Line 24

“Refinance settlement charges”

Form 990EZ, Part II, Line 24

“Less: accumulated amortization”

Form 990EZ, Part II, Line 26

“Accounts Payable & Accrued Expenses”

Form 990EZ, Part II, Line 26

“Bonds, Mortgages & Other Notes”

Form 990, Part IX, Line 24E

“Legal & professional 2381. 2381. 0. 0.”

Form 990, Part IX, Line 24E

“Continuing education 425. 425. 0. 0.”

Form 990, Part IX, Line 24E

“OTHER 1938. 0. 0. 1938.”

Form 990, Part IX, Line 24E

“POSTAGE 74. 74. 0. 0.”

Form 990, Part IX, Line 24E

“Program expenses 22257. 22257. 0. 0.”

Form 990, Part IX, Line 24E

“Other taxes 431. 131. 300. 0.”

Form 990, Part IX, Line 24E

“Utilities 6076. 6076. 0. 0.”

Raw XML Appendix398 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04426
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt028879
IRS990/AccountsReceivableGrp/BOYAmt02039
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE DAY CARE SERVICES
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt0648
IRS990/AdvertisingGrp/TotalAmt0648
IRS990/AllOtherContributionsAmt03305
IRS990/AllOtherExpensesGrp/FundraisingAmt01938
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0300
IRS990/AllOtherExpensesGrp/ProgramServicesAmt031344
IRS990/AllOtherExpensesGrp/TotalAmt033582
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE LEARNING TREE INC
IRS990/BooksInCareOfDetail/PhoneNum03018347577
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0607 EAST D STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BRUNSWICK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021716
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03064
IRS990/CashNonInterestBearingGrp/EOYAmt018521
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt052000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt052000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt02745
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06050
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt073742
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0295666
IRS990/CYRevenuesLessExpensesAmt01117
IRS990/CYSalariesCompEmpBnftPaidAmt0226857
IRS990/CYTotalExpensesAmt0300599
IRS990/CYTotalFundraisingExpenseAmt01938
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0301716
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01942
IRS990/DepreciationDepletionGrp/TotalAmt01942
IRS990/Desc0PRESCHOOL CHILD CARE CENTER PROVIDING FULL DAY SERVICE. A SIGNIFICANT PORTION OF THE POPULATION ARE SOCIAL SERVICE RECIPIENTS. BEFORE AND AFTER SCHOOL AND SUMMER CAMP CHILD CARE PROGRAMS DESIGNED TO PROVIDE SERVICES FOR ECONOMICALLY DISADVANTAGED STUDENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0246361
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03000
IRS990/FeesForServicesAccountingGrp/TotalAmt03000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID WINANT
IRS990/Form990PartVIISectionAGrp/PersonNm1CYNTHIA SMOTHERS
IRS990/Form990PartVIISectionAGrp/PersonNm2LISA MORRIS-HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm3ALFRED OPACK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt327000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE DIR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt02745
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0301716
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt09903
IRS990/InsuranceGrp/TotalAmt09903
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt01456
IRS990/InterestGrp/TotalAmt01456
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0142770
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02722
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08207
IRS990/LandBldgEquipCostOrOtherBssAmt0150977
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE DAY CARE SERVICES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt022402
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt015777
IRS990/NetAssetsOrFundBalancesBOYAmt0-19003
IRS990/NetAssetsOrFundBalancesEOYAmt0-17928
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt08195
IRS990/OccupancyGrp/TotalAmt08195
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt097
IRS990/OfficeExpensesGrp/TotalAmt097
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2REPAIRS/MAINT
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt03189
IRS990/OtherExpensesGrp/ProgramServicesAmt13150
IRS990/OtherExpensesGrp/ProgramServicesAmt25201
IRS990/OtherExpensesGrp/ProgramServicesAmt33379
IRS990/OtherExpensesGrp/TotalAmt03189
IRS990/OtherExpensesGrp/TotalAmt13150
IRS990/OtherExpensesGrp/TotalAmt25201
IRS990/OtherExpensesGrp/TotalAmt33379
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0162234
IRS990/OtherSalariesAndWagesGrp/TotalAmt0162234
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt012623
IRS990/PayrollTaxesGrp/TotalAmt012623
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ALFRED OPACK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE SVS & FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0295666
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt058342
IRS990/PYProgramServiceRevenueAmt0280661
IRS990/PYRevenuesLessExpensesAmt0-79644
IRS990/PYSalariesCompEmpBnftPaidAmt0300580
IRS990/PYTotalExpensesAmt0360305
IRS990/PYTotalProfFndrsngExpnsAmt01383
IRS990/PYTotalRevenueAmt0280661
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01117
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0295666
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt075016
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt075016
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt075016
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt081066
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0295666
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0280661
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0282931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0280377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0262251
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01401886
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.94940
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01407936
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt075016
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt075016
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0301716
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0280661
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0357947
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0280377
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0262251
IRS990ScheduleA/Total509Grp/TotalAmt01482952
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01482952
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt085633
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt085633
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030706
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt030706
IRS990ScheduleD/LandGrp/BookValueAmt02655
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt02655
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05173
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt05173
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05552
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021258
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt026810
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08207
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax returns are presented annually at Board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed annually at Board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Reviewed annually with comparable entities
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Reviewed annually with comparable entities
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Grants Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Prepaids
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REFINANCE SETTLEMENT CHARGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LESS: ACCUMULATED AMORTIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Bonds, Mortgages & Other Notes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11LEGAL & PROFESSIONAL 2381. 2381. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12CONTINUING EDUCATION 425. 425. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13OTHER 1938. 0. 0. 1938.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14POSTAGE 74. 74. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PROGRAM EXPENSES 22257. 22257. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16OTHER TAXES 431. 131. 300. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17UTILITIES 6076. 6076. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07825
IRS990/TotalAssetsEOYAmt026728
IRS990/TotalAssetsGrp/BOYAmt07825
IRS990/TotalAssetsGrp/EOYAmt026728
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06050
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01938
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0246361
IRS990/TotalFunctionalExpensesGrp/TotalAmt0300599
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026828
IRS990/TotalLiabilitiesEOYAmt044656
IRS990/TotalLiabilitiesGrp/BOYAmt026828
IRS990/TotalLiabilitiesGrp/EOYAmt044656
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-19003
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-17928
IRS990/TotalProgramServiceExpensesAmt0246361
IRS990/TotalProgramServiceRevenueAmt0295666
IRS990/TotalReportableCompFromOrgAmt027000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0295666
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301716
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07825
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026728
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-19003
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-17928
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06 Old Creek Ct
IRS990/USAddress/CityNm0Rockville
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020854
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFRED OPACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03018454000
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING TREE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0237087042
ReturnHeader/Filer/PhoneNum03018454000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 663
ReturnHeader/Filer/USAddress/CityNm0WALKERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021793
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId006151BC97975E35873B988DC706DF964B02A63F7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId006151BC97975E35873B988DC706DF964B02A63F7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.86.49.225
ReturnHeader/FilingSecurityInformation/IPDt02017-10-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:22:38
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Beverly S Moulden
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05735 A Industry Ln SUITE 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Frederick
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021704
ReturnHeader/PreparerPersonGrp/PhoneNum03016316864
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEVERLY S MOULDEN
ReturnHeader/ReturnTs02017-10-11T12:22:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,728
Liabilities
$44,656
Net assets
-$17,928
Revenue
$301,716
Expenses
$300,599
Net income
$1,117
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.82$1.16$0.66$3.81$4.07$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.82$0.92$3.41$4.10$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.24$2.37$4.76$4.12$0.63
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.28$1.74$5.06$3.88$1.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$1.16$0.56$2.79$2.98$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.72$0.76$3.23$3.04$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.50$0.57$4.28$3.84$0.44
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.43$0.13$3.31$3.00$0.31
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.45$0.18$3.02$3.01$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.58$0.29$2.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.65$0.27$2.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.71$0.30$2.56