Civic Intelligence

The Learning Tree Inc

990 • Fiscal year 2023 • EIN 23-7087042

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 13, 2023

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

79th percentile

0.09x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

78th percentile

29%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

37th percentile

-6.0%

Faster revenue growth than 37% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$260,478

Up $58,517 (+29%) from 2022

Net Assets

Up

$236,897

Up $63,115 (+36%) from 2022

Liabilities

Down

$23,581

Down $4,598 (-16%) from 2022

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin66th percentile

Revenue

Down

$475,526

Down $30,163 (-6.0%) from 2022

Expenses

Up

$412,411

Up $24,152 (+6.2%) from 2022

Net Income

Down

$63,115

Down $54,315 (-46%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2023

Assets$260,478
Liabilities$23,581
Net Assets$236,897
Open 2023 Filing

Operations Trend

Revenue Growth37th 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

2023

Revenue$475,526
Expenses$412,411
Net Income$63,115
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$475,526
Mission and Program Overview

Mission

Provide day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$199,231$257,748▲ $58,517
Land, Buildings, and Equipment, Net$2,655$2,655→ $0
Total Assets$201,961$260,478▲ $58,517
Other Assets Total$75$75→ $0
Liabilities
Accounts Payable and Accrued Expenses$28,179$23,581▼ $4,598
Total Liabilities$28,179$23,581▼ $4,598
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$173,782$236,897▲ $63,115
Total Net Assets Fund Balance$173,782$236,897▲ $63,115
Total Liabilities and Net Assets / Fund Balance$201,961$260,478▲ $58,517

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 Pay78th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$74,311
Program Service Revenue
$401,215
Investment Income
$0
Other Revenue
$0
All Other Contributions
$74,311
Change in Net Assets
$63,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$294,316
Other Expenses$118,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,683$16,860$0$224,543
Current Officers, Directors, Trustees, and Key Employees$0$52,000$0$52,000
Fees for Services Management$0$50,000$0$50,000
All Other Expenses$30,576$0$0$30,576
Payroll Taxes$16,398$1,375$0$17,773
Occupancy$14,213$0$0$14,213
Insurance$10,667$0$0$10,667
Other Expenses$1,055$0$0$1,055
Total Functional Expenses$292,176$120,235$0$412,411
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
2023-11-13
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
13
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”

Raw XML Appendix370 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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ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$260,478
Liabilities
$23,581
Net assets
$236,897
Revenue
$475,526
Expenses
$412,411
Net income
$63,115
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
2023Detailed filing. Detailed filing data is available for this year.$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