Civic Intelligence

Banyan Tree Educational Services

990 • Fiscal year 2023 • EIN 26-2587784

Jan 01, 2023 to Dec 31, 2023 • Filed on May 09, 2024

Organization ProfileWWW.BANYANLEARN.ORG
PO Box 1458La Jolla, CA 92038

(858) 578-6616

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.90x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.60x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$103,143

Higher top officer pay than 69% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

6th percentile

-23%

Faster asset growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-54%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$777,486

Down $235,002 (-23%) from 2022

Net Assets

Down

$79,357

Down $166,991 (-68%) from 2022

Liabilities

Down

$698,129

Down $68,011 (-8.9%) from 2022

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin14th percentile

Revenue

Down

$1,164,190

Down $1,369,673 (-54%) from 2022

Expenses

Down

$1,440,057

Down $1,769,484 (-55%) from 2022

Net Income

Up

-$275,867

Up $399,811 (+59%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$1.5M$1.0M$500K$0Assets 2013: $230,774Liabilities 2013: $136,968Net Assets 2013: $93,8062013Assets 2014: $362,548Liabilities 2014: $145,714Net Assets 2014: $216,8342014Assets 2015: $477,229Liabilities 2015: $334,227Net Assets 2015: $143,0022015Assets 2017: $671,965Liabilities 2017: $251,981Net Assets 2017: $419,9842017Assets 2018: $661,047Liabilities 2018: $33,459Net Assets 2018: $627,5882018Assets 2019: $758,431Liabilities 2019: $135,355Net Assets 2019: $623,0762019Assets 2020: $1,495,936Liabilities 2020: $764,684Net Assets 2020: $731,2522020Assets 2021: $1,114,968Liabilities 2021: $192,942Net Assets 2021: $922,0262021Assets 2022: $1,012,488Liabilities 2022: $766,140Net Assets 2022: $246,3482022Assets 2023: $777,486Liabilities 2023: $698,129Net Assets 2023: $79,3572023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2023

Assets$777,486
Liabilities$698,129
Net Assets$79,357
Open 2023 Filing

Operations Trend

Revenue Growth5th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,170,155Expenses 2013: $1,108,344Net Income 2013: $61,8112013Revenue 2014: $1,527,553Expenses 2014: $1,404,525Net Income 2014: $123,0282014Revenue 2015: $1,696,770Expenses 2015: $1,770,602Net Income 2015: -$73,8322015Revenue 2017: $2,672,874Expenses 2017: $2,269,899Net Income 2017: $402,9752017Revenue 2018: $2,767,680Expenses 2018: $2,560,076Net Income 2018: $207,6042018Revenue 2019: $3,262,518Expenses 2019: $3,267,030Net Income 2019: -$4,5122019Revenue 2020: $4,513,876Expenses 2020: $4,405,700Net Income 2020: $108,1762020Revenue 2021: $4,992,011Expenses 2021: $4,801,237Net Income 2021: $190,7742021Revenue 2022: $2,533,863Expenses 2022: $3,209,541Net Income 2022: -$675,6782022Revenue 2023: $1,164,190Expenses 2023: $1,440,057Net Income 2023: -$275,8672023Revenue 2024: $110,627Expenses 2024: $205,201Net Income 2024: -$94,5742024

Highlighted filing

2023

Revenue$1,164,190
Expenses$1,440,057
Net Income-$275,867
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 9, 2024
Return Version
2023v5.0
Gross Receipts
$1,164,190
Mission and Program Overview

Mission

Banyan Tree Educational Services offers resources to assist and support students with learning challenges. Banyan Tree Educational Services provides a nonpublic schook, a private school with an accredited curriculum and a learning center each designed to best help students overcome learning challenges.

We offer resources to assist and support students with learning challenges. We provide a nonpublic school, a private school with accredited curriculum and a learning center to help students overcome learning challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$79,782$159,278▲ $79,496
Cash and Non-Interest-Bearing Accounts$93,560$57,170▼ $36,390
Intangible Assets$76,707$52,267▼ $24,440
Savings and Temporary Cash Investments$5,094$34,205▲ $29,111
Land, Buildings, and Equipment, Net$42,574$17,249▼ $25,325
Total Assets$1,012,488$777,486▼ $235,002
Other Assets Total$714,771$457,317▼ $257,454
Liabilities
Other Liabilities$649,591$437,509▼ $212,082
Mortgage Notes Payable Secured by Investment Property$47,548$140,131▲ $92,583
Accounts Payable and Accrued Expenses$69,001$109,935▲ $40,934
Deferred Revenue-$10,554-
Total Liabilities$766,140$698,129▼ $68,011
Net Assets / Fund Balance
Net Assets With Donor Restrictions$25,300$58,000▲ $32,700
Net Assets Without Donor Restrictions$221,048$21,357▼ $199,691
Total Net Assets Fund Balance$246,348$79,357▼ $166,991
Total Liabilities and Net Assets / Fund Balance$1,012,488$777,486▼ $235,002

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,259$175,993$186,252
Equipment-$63,017$63,017
Leasehold Improvements$6,990$26,650$33,640
Other Assets Org$422,488--
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nanci EngleCEOFT$103,143$103,143

Board Members and Trustees

NameTitle
Bill BrownPresident
Tom VaughnVice President
Niko SassoSecretary
Holly ValeraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20
Program Service Revenue
$1,024,848
Investment Income
$20,539
Other Revenue
$118,783
All Other Contributions
$20
Change in Net Assets
$-275,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$829,427
Other Expenses$610,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$402,875$119,270-$522,145
Depreciation Depletion$227,103$45,500-$272,603
Current Officers, Directors, Trustees, and Key Employees-$103,143-$103,143
Pension Plan Contributions$51,619$28,497-$80,116
Fees for Services Accounting$14,863$64,459-$79,322
Payroll Taxes$55,680$6,718-$62,398
Other Employee Benefits$55,616$6,009-$61,625
Occupancy$42,203$2,306-$44,509
Interest$21,302$11,518-$32,820
Office Expenses$27,059$674-$27,733
Information Technology$24,617$2,002-$26,619
Other Expenses$12,002$2,285-$14,287
All Other Expenses$712$13,448-$14,160
Fees for Services Legal$2,056$11,596-$13,652
Fees for Services Management$552$12,050-$12,602
Insurance$7,186$2,500-$9,686
Conferences and Meetings$1,528$2,133-$3,661
Advertising$100$1,346-$1,446
Total Functional Expenses$1,000,279$439,778$0$1,440,057
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$437,509
Right of Use Lease Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A

“The Governing Board is comprised of individuals independent of the Organization and serve without compensation. Original Founders serve as members of a management board, dealing with day to day operations. The managing board is accountable to the Governing Board.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the Board Members prior to approval and submission to the IRS.”

Form 990, Part VI, Section B, Line 12C

“The Governing Board adopted a formal written conflict of interest policy, whistleblower policy, and document retention policy which are monitored by the Governing Board.”

Form 990, Part VI, Section B, Line 15A

“Tthe Board approved the salaries of the employees as part of the budget approval process.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, and financial information can be made available upon written request.”

Filing and Contact Details

Filer

Filer Name
Banyan Tree Educational Services
EIN
26-2587784
Phone
8585786616
Address
PO Box 1458, La Jolla, CA 92038

Signing Officer

Name
Nanci Engle
Title
Executive Director
Phone
8585786616
Signed
2024-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nanci Engle
Formed
2007
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
33

Preparer

Firm
Munger & Company CPAs
Address
1818 Avocado Road, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

“Banyan Tree Educational Services offers resources to assist and support students with learning challenges. BTES provides for nonpublic schools, a private school, and learning centers, each designed to best help students overcome learning challenges. Our mission is to empower students to meet their full potential by recognizing their strengths and developing their foundations for learning.”

Raw XML AppendixShowing 400 of 447 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt069001
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0109935
IRS990/AccountsReceivableGrp/BOYAmt079782
IRS990/AccountsReceivableGrp/EOYAmt0159278
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0We offer resources to assist and support students with learning challenges. We provide a nonpublic school, a private school with accredited curriculum and a learning center to help students overcome learning challenges.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01346
IRS990/AdvertisingGrp/ProgramServicesAmt0100
IRS990/AdvertisingGrp/TotalAmt01446
IRS990/AllOtherContributionsAmt020
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013448
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0712
IRS990/AllOtherExpensesGrp/TotalAmt014160
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Nanci Engle
IRS990/BooksInCareOfDetail/PhoneNum08583675428
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1458
IRS990/BooksInCareOfDetail/USAddress/CityNm0La Jolla
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092038
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt093560
IRS990/CashNonInterestBearingGrp/EOYAmt057170
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0103143
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0103143
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02133
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01528
IRS990/ConferencesMeetingsGrp/TotalAmt03661
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt020
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt020539
IRS990/CYOtherExpensesAmt0610630
IRS990/CYOtherRevenueAmt0118783
IRS990/CYProgramServiceRevenueAmt01024848
IRS990/CYRevenuesLessExpensesAmt0-275867
IRS990/CYSalariesCompEmpBnftPaidAmt0829427
IRS990/CYTotalExpensesAmt01440057
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01164190
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt010554
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt045500
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0227103
IRS990/DepreciationDepletionGrp/TotalAmt0272603
IRS990/Desc0Banyan Tree Educational Services offers resources to assist and support students with learning challenges. Banyan Tree Educational Services provides a nonpublic school, a private school with an accredited curriculum and a learning center each designed to best help students overcome learning challenges.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt025300
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt058000
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt033
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01000279
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt064459
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt014863
IRS990/FeesForServicesAccountingGrp/TotalAmt079322
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011596
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt02056
IRS990/FeesForServicesLegalGrp/TotalAmt013652
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt012050
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0552
IRS990/FeesForServicesManagementGrp/TotalAmt012602
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4000.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Nanci Engle
IRS990/Form990PartVIISectionAGrp/PersonNm1Tom Vaughn
IRS990/Form990PartVIISectionAGrp/PersonNm2Holly Valera
IRS990/Form990PartVIISectionAGrp/PersonNm3Niko Sasso
IRS990/Form990PartVIISectionAGrp/PersonNm4Bill Brown
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0103143
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01164190
IRS990/GrossRentsGrp/RealAmt0118783
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02002
IRS990/InformationTechnologyGrp/ProgramServicesAmt024617
IRS990/InformationTechnologyGrp/TotalAmt026619
IRS990/InsuranceGrp/ManagementAndGeneralAmt02500
IRS990/InsuranceGrp/ProgramServicesAmt07186
IRS990/InsuranceGrp/TotalAmt09686
IRS990/IntangibleAssetsGrp/BOYAmt076707
IRS990/IntangibleAssetsGrp/EOYAmt052267
IRS990/InterestGrp/ManagementAndGeneralAmt011518
IRS990/InterestGrp/ProgramServicesAmt021302
IRS990/InterestGrp/TotalAmt032820
IRS990/InvestmentIncomeGrp/ExclusionAmt020539
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020539
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0265660
IRS990/LandBldgEquipBasisNetGrp/BOYAmt042574
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017249
IRS990/LandBldgEquipCostOrOtherBssAmt0282909
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See Schedule O.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt047548
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0140131
IRS990/NetAssetsOrFundBalancesBOYAmt0246348
IRS990/NetAssetsOrFundBalancesEOYAmt079357
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0118783
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0118783
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0221048
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt021357
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02306
IRS990/OccupancyGrp/ProgramServicesAmt042203
IRS990/OccupancyGrp/TotalAmt044509
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0674
IRS990/OfficeExpensesGrp/ProgramServicesAmt027059
IRS990/OfficeExpensesGrp/TotalAmt027733
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0714771
IRS990/OtherAssetsTotalGrp/EOYAmt0457317
IRS990/OtherChangesInNetAssetsAmt0108876
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06009
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt055616
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061625
IRS990/OtherExpensesGrp/Desc0Educational and Student Activities
IRS990/OtherExpensesGrp/Desc1Relocation
IRS990/OtherExpensesGrp/Desc2Appreciation
IRS990/OtherExpensesGrp/Desc3Repair and Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03001
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1960
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2363
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32285
IRS990/OtherExpensesGrp/ProgramServicesAmt053206
IRS990/OtherExpensesGrp/ProgramServicesAmt112002
IRS990/OtherExpensesGrp/TotalAmt056207
IRS990/OtherExpensesGrp/TotalAmt1960
IRS990/OtherExpensesGrp/TotalAmt2363
IRS990/OtherExpensesGrp/TotalAmt314287
IRS990/OtherLiabilitiesGrp/BOYAmt0649591
IRS990/OtherLiabilitiesGrp/EOYAmt0437509
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0119270
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0402875
IRS990/OtherSalariesAndWagesGrp/TotalAmt0522145
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06718
IRS990/PayrollTaxesGrp/ProgramServicesAmt055680
IRS990/PayrollTaxesGrp/TotalAmt062398
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt028497
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051619
IRS990/PensionPlanContributionsGrp/TotalAmt080116
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Nanci Engle
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and related
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01024848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01024848
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01042
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0965186
IRS990/PYOtherRevenueAmt0191550
IRS990/PYProgramServiceRevenueAmt02341271
IRS990/PYRevenuesLessExpensesAmt0-675678
IRS990/PYSalariesCompEmpBnftPaidAmt02244355
IRS990/PYTotalExpensesAmt03209541
IRS990/PYTotalRevenueAmt02533863
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-275867
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0118783
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01024848
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05094
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034205
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0795328
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022998
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt098403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0917791
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0139332
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0191550
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt094074
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0398526
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt037180
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0860662
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01024848
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02341271
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04039219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04083960
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03126039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014615337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0139332
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0191550
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt094074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0398526
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt037180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0860662
IRS990ScheduleA/InvestmentIncomeCYPct00.05230
IRS990ScheduleA/InvestmentIncomePYPct00.03990
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt063390
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02605
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0896
IRS990ScheduleA/OtherIncome509Grp/TotalAmt066891
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94370
IRS990ScheduleA/PublicSupportPY509Pct00.95480
IRS990ScheduleA/PublicSupportTotal509Amt015533128
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01024868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02342313
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04834547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04106958
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03224442
IRS990ScheduleA/Total509Grp/TotalAmt015533128
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01164200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02533863
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04992011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04508089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03262518
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016460681
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063017
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063017
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06990
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026650
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033640
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt034829
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1422488
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposits and Other
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Right of Use Asset
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010259
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0175993
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0186252
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0437509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Right of Use Lease Liability
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017249
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0457317
IRS990ScheduleD/TotalLiabilityAmt0437509
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Governing Board is comprised of individuals independent of the Organization and serve without compensation. Original Founders serve as members of a management board, dealing with day to day operations. The managing board is accountable to the Governing Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the Board Members prior to approval and submission to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Governing Board adopted a formal written conflict of interest policy, whistleblower policy, and document retention policy which are monitored by the Governing Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Tthe Board approved the salaries of the employees as part of the budget approval process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, policies, and financial information can be made available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Banyan Tree Educational Services offers resources to assist and support students with learning challenges. BTES provides for nonpublic schools, a private school, and learning centers, each designed to best help students overcome learning challenges. Our mission is to empower students to meet their full potential by recognizing their strengths and developing their foundations for learning.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01012488
IRS990/TotalAssetsEOYAmt0777486
IRS990/TotalAssetsGrp/BOYAmt01012488
IRS990/TotalAssetsGrp/EOYAmt0777486
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0439778
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01000279
IRS990/TotalFunctionalExpensesGrp/TotalAmt01440057
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0766140
IRS990/TotalLiabilitiesEOYAmt0698129
IRS990/TotalLiabilitiesGrp/BOYAmt0766140
IRS990/TotalLiabilitiesGrp/EOYAmt0698129
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0246348
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt079357
IRS990/TotalProgramServiceExpensesAmt01000279
IRS990/TotalProgramServiceRevenueAmt01024848
IRS990/TotalReportableCompFromOrgAmt0103143
IRS990/TotalRevenueGrp/ExclusionAmt0139322
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01024848
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01164190
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01012488

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$777,486
Liabilities
$698,129
Net assets
$79,357
Revenue
$1,164,190
Expenses
$1,440,057
Net income
-$275,867
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.11$0.21$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.78$0.70$0.08$1.16$1.44$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.77$0.25$2.53$3.21$0.68
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.19$0.92$4.99$4.80$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.76$0.73$4.51$4.41$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.76$0.14$0.62$3.26$3.27$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.03$0.63$2.77$2.56$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.25$0.42$2.67$2.27$0.40
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.33$0.14$1.70$1.77$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.15$0.22$1.53$1.40$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.14$0.09$1.17$1.11$0.06