Civic Intelligence

The Learning Tree Inc

990 • Fiscal year 2025 • EIN 23-7087042

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 15, 2025

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

94th percentile

0.64x

Higher debt load relative to assets than 94% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

0.30x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-6.8%

Higher net margin than 29% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

55th percentile

4.8%

Faster asset growth than 55% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

12%

Faster revenue growth than 63% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$182,299

Up $8,346 (+4.8%) from 2024

Net Assets

Down

$66,466

Down $25,797 (-28%) from 2024

Liabilities

Up

$115,833

Up $34,143 (+42%) from 2024

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin29th percentile

Revenue

Up

$380,854

Up $40,232 (+12%) from 2024

Expenses

Down

$406,650

Down $2,907 (-0.7%) from 2024

Net Income

Up

-$25,796

Up $43,139 (+63%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2025

Assets$182,299
Liabilities$115,833
Net Assets$66,466
Open 2025 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

2025

Revenue$380,854
Expenses$406,650
Net Income-$25,796
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$380,854
Mission and Program Overview

Mission

Provide day care services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,223$179,569▲ $8,346
Land, Buildings, and Equipment, Net$2,655$2,655→ $0
Total Assets$173,953$182,299▲ $8,346
Other Assets Total$75$75→ $0
Liabilities
Accounts Payable and Accrued Expenses$81,690$115,833▲ $34,143
Total Liabilities$81,690$115,833▲ $34,143
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$92,263$66,466▼ $25,797
Total Net Assets Fund Balance$92,263$66,466▼ $25,797
Total Liabilities and Net Assets / Fund Balance$173,953$182,299▲ $8,346

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$85,663-
Other Land Buildings$0$26,810-
Land$2,655--
Equipment$0$30,706-
Leasehold Improvements$0$5,173-
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$380,854
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-25,796
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,320
Other Expenses$92,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,531$12,000$0$235,531
Current Officers, Directors, Trustees, and Key Employees$0$60,000$0$60,000
All Other Expenses$43,772$0$0$43,772
Payroll Taxes$17,810$979$0$18,789
Occupancy$13,421$0$0$13,421
Insurance$11,892$0$0$11,892
Advertising$7,632$0$0$7,632
Other Expenses$1,529$102$0$1,631
Total Functional Expenses$333,569$73,081$0$406,650
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
2025-11-15
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 7167. 7167. 0. 0.”

Form 990, Part IX, Line 24E

“Continuing education 290. 290. 0. 0.”

Form 990, Part IX, Line 24E

“Licenses/permits 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Program expenses 26791. 26791. 0. 0.”

Form 990, Part IX, Line 24E

“Other taxes 125. 125. 0. 0.”

Form 990, Part IX, Line 24E

“Utilities 9399. 9399. 0. 0.”

Raw XML Appendix367 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/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
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0173953
IRS990/TotalAssetsEOYAmt0182299
IRS990/TotalAssetsGrp/BOYAmt0173953
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IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073081
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333569
IRS990/TotalFunctionalExpensesGrp/TotalAmt0406650
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081690
IRS990/TotalLiabilitiesEOYAmt0115833
IRS990/TotalLiabilitiesGrp/BOYAmt081690
IRS990/TotalLiabilitiesGrp/EOYAmt0115833
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt092263
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt066466
IRS990/TotalProgramServiceExpensesAmt0333569
IRS990/TotalProgramServiceRevenueAmt0380854
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0380854
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0380854
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0173953
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IRS990/USAddress/ZIPCd020854
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IRS990/VotingMembersIndependentCnt03
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ALFRED OPACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03018454000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING TREE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
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ReturnHeader/Filer/PhoneNum03018454000
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474948680
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/PreparationDt02025-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Beverly S Moulden
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-12T14:09:59-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$182,299
Liabilities
$115,833
Net assets
$66,466
Revenue
$380,854
Expenses
$406,650
Net income
-$25,796
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