Civic Intelligence

The Learning Tree Inc

990 • Fiscal year 2021 • EIN 23-7087042

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 03, 2021

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

91st percentile

0.67x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

0.42x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

27th percentile

-6.7%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$72,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 25.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

62nd percentile

16%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

35th percentile

-14%

Faster revenue growth than 35% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$172,842

Up $24,197 (+16%) from 2020

Net Assets

Down

$56,354

Down $19,887 (-26%) from 2020

Liabilities

Up

$116,488

Up $44,084 (+61%) from 2020

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin27th percentile

Revenue

Down

$278,890

Down $44,334 (-14%) from 2020

Expenses

Down

$297,685

Down $6,466 (-2.1%) from 2020

Net Income

Down

-$18,795

Down $37,868 (-199%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2021

Assets$172,842
Liabilities$116,488
Net Assets$56,354
Open 2021 Filing

Operations Trend

Revenue Growth35th 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

2021

Revenue$278,890
Expenses$297,685
Net Income-$18,795
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 3, 2021
Return Version
2020v4.1
Gross Receipts
$278,890
Mission and Program Overview

Mission

Provide day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$145,915$170,112▲ $24,197
Land, Buildings, and Equipment, Net$2,655$2,655→ $0
Total Assets$148,645$172,842▲ $24,197
Other Assets Total$75$75→ $0
Liabilities
Unsecured Notes Loans Payable$41,600$83,274▲ $41,674
Accounts Payable and Accrued Expenses$30,804$33,214▲ $2,410
Total Liabilities$72,404$116,488▲ $44,084
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$76,241$56,354▼ $19,887
Total Net Assets Fund Balance$76,241$56,354▼ $19,887
Total Liabilities and Net Assets / Fund Balance$148,645$172,842▲ $24,197

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$85,633-
Other Land Buildings$0$26,810-
Land$2,655--
Equipment$0$30,706-
Leasehold Improvements$0$5,173-
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alfred OpackExecutive DirectorPT$72,000$72,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$278,890
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-18,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,788
Other Expenses$87,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,499$0$0$121,499
Current Officers, Directors, Trustees, and Key Employees$0$72,000$0$72,000
All Other Expenses$30,378$0$0$30,378
Occupancy$18,634$0$0$18,634
Payroll Taxes$16,289$0$0$16,289
Fees for Services Management$16,000$0$0$16,000
Insurance$7,700$0$0$7,700
Other Expenses$3,015$0$0$3,015
Advertising$1,053$0$0$1,053
Total Functional Expenses$225,685$72,000$0$297,685
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 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
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
2021-11-03
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
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 990, Part IX, Line 24E

“Legal & professional 2528. 2528. 0. 0.”

Form 990, Part IX, Line 24E

“Continuing education 216. 216. 0. 0.”

Form 990, Part IX, Line 24E

“POSTAGE 76. 76. 0. 0.”

Form 990, Part IX, Line 24E

“Program expenses 21741. 21741. 0. 0.”

Form 990, Part IX, Line 24E

“Other taxes 125. 125. 0. 0.”

Form 990, Part IX, Line 24E

“Utilities 5692. 5692. 0. 0.”

Raw XML Appendix390 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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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/ExplanationTxt4LEGAL & PROFESSIONAL 2528. 2528. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTINUING EDUCATION 216. 216. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POSTAGE 76. 76. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROGRAM EXPENSES 21741. 21741. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER TAXES 125. 125. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UTILITIES 5692. 5692. 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 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0148645
IRS990/TotalAssetsEOYAmt0172842
IRS990/TotalAssetsGrp/BOYAmt0148645
IRS990/TotalAssetsGrp/EOYAmt0172842
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0225685
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt072404
IRS990/TotalLiabilitiesEOYAmt0116488
IRS990/TotalLiabilitiesGrp/BOYAmt072404
IRS990/TotalLiabilitiesGrp/EOYAmt0116488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076241
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt056354
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0225685
IRS990/TotalProgramServiceRevenueAmt0278890
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278890
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0278890
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0148645
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172842
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt041600
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt083274
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALFRED OPACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03018454000
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-03
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/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/PreparationDt02022-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Beverly S Moulden
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-02-15T10:33:11-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALFRED
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OPACK
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$172,842
Liabilities
$116,488
Net assets
$56,354
Revenue
$278,890
Expenses
$297,685
Net income
-$18,795
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits