Civic Intelligence

The Learning Tree Inc

990 • Fiscal year 2018 • EIN 23-7087042

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 03, 2018

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

92nd percentile

0.77x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

63rd percentile

9.4%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

92nd percentile

111%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

9.7%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$56,505

Up $29,777 (+111%) from 2017

Net Assets

Up

$13,169

Up $31,097 (+173%) from 2017

Liabilities

Down

$43,336

Down $1,320 (-3.0%) from 2017

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin63rd percentile

Revenue

Up

$330,858

Up $29,142 (+9.7%) from 2017

Expenses

Down

$299,761

Down $838 (-0.3%) from 2017

Net Income

Up

$31,097

Up $29,980 (+2684%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

2018

Assets$56,505
Liabilities$43,336
Net Assets$13,169
Open 2018 Filing

Operations Trend

Revenue Growth63rd percentile

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

2018

Revenue$330,858
Expenses$299,761
Net Income$31,097
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 3, 2018
Return Version
2017v2.2
Gross Receipts
$330,858
Mission and Program Overview

Mission

Provide day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$18,521$50,098▲ $31,577
Land, Buildings, and Equipment, Net$8,207$6,332▼ $1,875
Total Assets$26,728$56,505▲ $29,777
Other Assets Total-$75-
Liabilities
Accounts Payable and Accrued Expenses$28,879$39,659▲ $10,780
Mortgage Notes Payable Secured by Investment Property$15,777$3,677▼ $12,100
Total Liabilities$44,656$43,336▼ $1,320
Net Assets / Fund Balance
Unrestricted Net Assets$-17,928$13,169▲ $31,097
Total Net Assets Fund Balance$-17,928$13,169▲ $31,097
Total Liabilities and Net Assets / Fund Balance$26,728$56,505▲ $29,777

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$85,633-
Other Land Buildings$3,677$23,133-
Land$2,655--
Equipment-$30,706-
Leasehold Improvements-$5,173-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Alfred OpackExecutive DirectorPT$31,000$31,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$8,057
Program Service Revenue
$322,801
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,000
Change in Net Assets
$31,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$214,347
Other Expenses$85,414
Total Fundraising Expense$1,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,925$0$0$159,925
All Other Expenses$41,412$300$1,424$43,136
Current Officers, Directors, Trustees, and Key Employees$0$42,000$0$42,000
Payroll Taxes$12,422$0$0$12,422
Insurance$12,003$0$0$12,003
Occupancy$10,903$0$0$10,903
Fees for Services Accounting$4,500$0$0$4,500
Other Expenses$2,973$0$0$2,973
Depreciation Depletion$1,875$0$0$1,875
Interest$599$0$0$599
Advertising$265$0$0$265
Office Expenses$75$0$0$75
Total Functional Expenses$256,037$42,300$1,424$299,761
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
2018-10-03
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
10
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 2297. 2297. 0. 0.”

Form 990, Part IX, Line 24E

“Continuing education 950. 950. 0. 0.”

Form 990, Part IX, Line 24E

“OTHER 1424. 0. 0. 1424.”

Form 990, Part IX, Line 24E

“Postage 1443. 1443. 0. 0.”

Form 990, Part IX, Line 24E

“Program expenses 29605. 29605. 0. 0.”

Form 990, Part IX, Line 24E

“Other taxes 431. 131. 300. 0.”

Form 990, Part IX, Line 24E

“Utilities 6986. 6986. 0. 0.”

Raw XML Appendix399 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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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 2297. 2297. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12CONTINUING EDUCATION 950. 950. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13OTHER 1424. 0. 0. 1424.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14POSTAGE 1443. 1443. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PROGRAM EXPENSES 29605. 29605. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16OTHER TAXES 431. 131. 300. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17UTILITIES 6986. 6986. 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/TotalAssetsBOYAmt026728
IRS990/TotalAssetsEOYAmt056505
IRS990/TotalAssetsGrp/BOYAmt026728
IRS990/TotalAssetsGrp/EOYAmt056505
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08057
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01424
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256037
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299761
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044656
IRS990/TotalLiabilitiesEOYAmt043336
IRS990/TotalLiabilitiesGrp/BOYAmt044656
IRS990/TotalLiabilitiesGrp/EOYAmt043336
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-17928
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013169
IRS990/TotalProgramServiceExpensesAmt0256037
IRS990/TotalProgramServiceRevenueAmt0322801
IRS990/TotalReportableCompFromOrgAmt031000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0322801
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0330858
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026728
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt056505
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-17928
IRS990/UnrestrictedNetAssetsGrp/EOYAmt013169
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFRED OPACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03018454000
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-03
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/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:32:53
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/PreparationDt02019-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEVERLY S MOULDEN
ReturnHeader/ReturnTs02019-05-14T11:32:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,505
Liabilities
$43,336
Net assets
$13,169
Revenue
$330,858
Expenses
$299,761
Net income
$31,097
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