Civic Intelligence

The Frank & Theresa Oliver

EIN 26-3749119 • 501(c)3 • Palm Desert, CA

Profile

The organization strives to provide a culturally diverse and highly affordable high quality education to it's local elementary and pres-school aged children. The organization subsidizes tuition through donations and government programs to defray costs and further enhance the value of all applicants.

42-675 Washington StreetPalm Desert, CA 92211

www.thelearningtreecenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.1%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-34%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.6%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$24,172

Down $12,228 (-34%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$24,172

Down $12,228 (-34%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin36th percentile

Revenue

Up

$1,125,647

Up $69,480 (+6.6%) from 2023

Expenses

Up

$1,137,875

Up $19,580 (+1.8%) from 2023

Net Income

Up

-$12,228

Up $49,900 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2013: $30,051Liabilities 2013: $0Net Assets 2013: $30,0512013Assets 2014: $56,321Liabilities 2014: $0Net Assets 2014: $56,3212014Assets 2015: $171,066Liabilities 2015: $0Net Assets 2015: $171,0662015Assets 2016: $182,891Liabilities 2016: $0Net Assets 2016: $182,8912016Assets 2017: $206,798Liabilities 2017: $0Net Assets 2017: $206,7982017Assets 2018: $275,365Liabilities 2018: $0Net Assets 2018: $275,3652018Assets 2019: $317,503Liabilities 2019: $0Net Assets 2019: $317,5032019Assets 2020: $301,411Liabilities 2020: $139,900Net Assets 2020: $161,5112020Assets 2021: $427,520Liabilities 2021: $0Net Assets 2021: $427,5202021Assets 2022: $98,528Liabilities 2022: $0Net Assets 2022: $98,5282022Assets 2023: $36,400Liabilities 2023: $0Net Assets 2023: $36,4002023Assets 2024: $24,172Liabilities 2024: $0Net Assets 2024: $24,1722024

Highlighted filing

2024

Assets$24,172
Liabilities$0
Net Assets$24,172
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $1,047,325Expenses 2013: $1,017,274Net Income 2013: $30,0512013Revenue 2014: $1,047,940Expenses 2014: $1,021,670Net Income 2014: $26,2702014Revenue 2015: $1,196,567Expenses 2015: $1,081,822Net Income 2015: $114,7452015Revenue 2016: $1,210,918Expenses 2016: $1,199,093Net Income 2016: $11,8252016Revenue 2017: $1,200,351Expenses 2017: $1,176,444Net Income 2017: $23,9072017Revenue 2018: $1,296,978Expenses 2018: $1,228,411Net Income 2018: $68,5672018Revenue 2019: $1,375,550Expenses 2019: $1,333,412Net Income 2019: $42,1382019Revenue 2020: $1,085,662Expenses 2020: $1,241,654Net Income 2020: -$155,9922020Revenue 2021: $1,670,396Expenses 2021: $1,404,387Net Income 2021: $266,0092021Revenue 2022: $1,143,126Expenses 2022: $1,472,118Net Income 2022: -$328,9922022Revenue 2023: $1,056,167Expenses 2023: $1,118,295Net Income 2023: -$62,1282023Revenue 2024: $1,125,647Expenses 2024: $1,137,875Net Income 2024: -$12,2282024

Highlighted filing

2024

Revenue$1,125,647
Expenses$1,137,875
Net Income-$12,228
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$24,172
Liabilities
$0
Net assets
$24,172
Revenue
$1,125,647
Expenses
$1,137,875
Net income
-$12,228
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$1.13$1.14$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$1.06$1.12$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$1.14$1.47$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$1.67$1.40$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.14$0.16$1.09$1.24$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$1.38$1.33$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$1.30$1.23$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$1.20$1.18$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$1.21$1.20$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.20$1.08$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$1.05$1.02$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.05$1.02$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,125,647
Mission and Program Overview

Mission

The organization strives to provide a culturally diverse and highly affordable high quality education to it's local elementary and pres-school aged children. The organization subsidizes tuition through donations and government programs to defray costs and further enhance the value of all applicants.

The organization strives to provide a culturally diverse and highly affordable high quality education to it's local elementary and pre-school aged children. The organization subsidizes tuition through donations and government programs to defray costs and further enhance the value of all applicants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$28,677$17,701▼ $10,976
Land, Buildings, and Equipment, Net$7,723$6,471▼ $1,252
Total Assets$36,400$24,172▼ $12,228
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,400$24,172▼ $12,228
Total Net Assets Fund Balance$36,400$24,172▼ $12,228
Total Liabilities and Net Assets / Fund Balance$36,400$24,172▼ $12,228

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,471$75,517$81,988
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Robert CravenPresident
Bonnie NicolsonSecretary
Angela MorwayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,000
Program Service Revenue
$1,035,647
Investment Income
$0
Other Revenue
$0
All Other Contributions
$90,000
Change in Net Assets
$-12,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$795,483
Salaries, Compensation, and Employee Benefits$342,392
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,854$28,206-$282,060
All Other Expenses$98,527$12,445-$110,972
Other Expenses$75,674$27,274-$75,674
Current Officers, Directors, Trustees, and Key Employees-$36,000-$36,000
Office Expenses$33,075--$33,075
Payroll Taxes$23,115$1,217-$24,332
Fees for Services Other$19,845--$19,845
Insurance$9,469$4,058-$13,527
Advertising$4,247--$4,247
Depreciation Depletion$1,252--$1,252
Total Functional Expenses$1,028,675$109,200$0$1,137,875
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
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Paid preparer submits a draft copy of entire federal/state returns for board review and approval prior to finalization and submission of the return.”

Form 990, Page 6, Part VI, Line 19

“Documents maintained in the administrative offices close in proximity to all program activity functions.”

Filing and Contact Details

Filer

Filer Name
The Frank & Theresa Oliver
EIN
26-3749119
Phone
7603458100
Address
42-675 WASHINGTON STREET, PALM DESERT, CA 92211
Doing Business As
The Palm Desert Learning Tree

Signing Officer

Name
Angela Morway
Title
Treasurer
Phone
7603458100
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Craven
Formed
2013
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
17

Preparer

Firm
Brennan & Company
Address
73302 HIGHWAY 111, PALM DESERT, CA 92260
Preparer
Dylan Brennan
Phone
7603461487
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization strives to provide a culturally diverse and highly affordable high quality education to it's local elementary and pre-school aged children. The organization subsidizes tuition through donations and government programs to defray costs and further enhance the value of all applicants.”

Form 990, Page 1, Part I, Line 6

“Volunteers primarily assist with either general administrative tasks at seasonally busy points or with direct program tasks.”

Form 990, Page 2, Part III, Line 4D

“The organization is operated exclusively for education and charitable purposes. Specifically, this organization has been formed to instruct individuals for the purpose of improving or developing their capabilities and advance education. Our organization has designed and developed the program in furtherance of our puposes. The organization serves the palm desert, california area. The school provides education for elementary aged children, before and after school care, daycare for preschool, hot lunches, sports program, dance program and technology classes.”

Raw XML Appendix276 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION STRIVES TO PROVIDE A CULTURALLY DIVERSE AND HIGHLY AFFORDABLE HIGH QUALITY EDUCATION TO IT'S LOCAL ELEMENTARY AND PRE-SCHOOL AGED CHILDREN. THE ORGANIZATION SUBSIDIZES TUITION THROUGH DONATIONS AND GOVERNMENT PROGRAMS TO DEFRAY COSTS AND FURTHER ENHANCE THE VALUE OF ALL APPLICANTS.
IRS990/AdvertisingGrp/ProgramServicesAmt04247
IRS990/AdvertisingGrp/TotalAmt04247
IRS990/AllOtherContributionsAmt090000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012445
IRS990/AllOtherExpensesGrp/ProgramServicesAmt098527
IRS990/AllOtherExpensesGrp/TotalAmt0110972
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BRENNAN & COMPANY
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0BRENNAN & COMPANY
IRS990/BooksInCareOfDetail/PhoneNum07603461487
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt073302 HIGHWAY 111
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt073302 HIGHWAY 111
IRS990/BooksInCareOfDetail/USAddress/CityNm0PALM DESERT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092260
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt028677
IRS990/CashNonInterestBearingGrp/EOYAmt017701
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt036000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt036000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt090000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0795483
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01035647
IRS990/CYRevenuesLessExpensesAmt0-12228
IRS990/CYSalariesCompEmpBnftPaidAmt0342392
IRS990/CYTotalExpensesAmt01137875
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01125647
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01252
IRS990/DepreciationDepletionGrp/TotalAmt01252
IRS990/Desc0THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR EDUCATION AND CHARITABLE PURPOSES. SPECIFICALLY, THIS ORGANIZATION HAS BEEN FORMED TO INSTRUCT INDIVIDUALS FOR THE PURPOSE OF IMPROVING OR DEVELOPING THEIR CAPABILITIES AND ADVANCE EDUCATION. OUR ORGANIZATION HAS DESIGNED AND DEVELOPED THE PROGRAM IN FURTHERANCE OF OUR PUPOSES. THE ORGANIZATION SERVES THE PALM DESERT, CALIFORNIA AREA. THE SCHOOL PROVIDES EDUCATION FOR ELEMENTARY AGED CHILDREN, BEFORE AND AFTER SCHOOL CARE, DAYCARE FOR PRESCHOOL, HOT LUNCHES, SPORTS PROGRAM, DANCE PROGRAM AND TECHNOLOGY CLASSES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0THE PALM DESERT LEARNING TREE
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt019845
IRS990/FeesForServicesOtherGrp/TotalAmt019845
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT CRAVEN
IRS990/Form990PartVIISectionAGrp/PersonNm1ANGELA MORWAY
IRS990/Form990PartVIISectionAGrp/PersonNm2BONNIE NICOLSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01125647
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04058
IRS990/InsuranceGrp/ProgramServicesAmt09469
IRS990/InsuranceGrp/TotalAmt013527
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt075517
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07723
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06471
IRS990/LandBldgEquipCostOrOtherBssAmt081988
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION STRIVES TO PROVIDE A CULTURALLY DIVERSE AND HIGHLY AFFORDABLE HIGH QUALITY EDUCATION TO IT'S LOCAL ELEMENTARY AND PRE-SCHOOL AGED CHILDREN. THE ORGANIZATION SUBSIDIZES TUITION THROUGH DONATIONS AND GOVERNMENT PROGRAMS TO DEFRAY COSTS AND FURTHER ENHANCE THE VALUE OF ALL APPLICANTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt036400
IRS990/NetAssetsOrFundBalancesEOYAmt024172
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt036400
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt024172
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt033075
IRS990/OfficeExpensesGrp/TotalAmt033075
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1RENTS
IRS990/OtherExpensesGrp/Desc2SUBSTITUTE TEACHERS
IRS990/OtherExpensesGrp/Desc3OUTSIDE SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt027274
IRS990/OtherExpensesGrp/ProgramServicesAmt0266597
IRS990/OtherExpensesGrp/ProgramServicesAmt1109096
IRS990/OtherExpensesGrp/ProgramServicesAmt2133924
IRS990/OtherExpensesGrp/ProgramServicesAmt375674
IRS990/OtherExpensesGrp/TotalAmt0266597
IRS990/OtherExpensesGrp/TotalAmt1136370
IRS990/OtherExpensesGrp/TotalAmt2133924
IRS990/OtherExpensesGrp/TotalAmt375674
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028206
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0253854
IRS990/OtherSalariesAndWagesGrp/TotalAmt0282060
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01217
IRS990/PayrollTaxesGrp/ProgramServicesAmt023115
IRS990/PayrollTaxesGrp/TotalAmt024332
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT CRAVEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & RELATED INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01035647
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01035647
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR EDUCATION AND CHARITABLE PURPOSES. SPECIFICALLY, THIS ORGANIZATION HAS BEEN FORMED TO INSTRUCT INDIVIDUALS FOR THE PURPOSE OF IMPROVING OR DEVELOPING THEIR CAPABILITIES AND ADVANCE EDUCATION. OUR ORGANIZATION HAS DESIGNED AND DEVELOPED THE PROGRAM IN FURTHERANCE OF OUR PUPOSES. THE ORGANIZATION SERVES THE PALM DESERT, CALIFORNIA AREA. THE SCHOOL PROVIDES EDUCATION FOR ELEMENTARY AGED CHILDREN, BEFORE AND AFTER SCHOOL CARE, DAYCARE FOR PRESCHOOL, HOT LUNCHES, SPORTS PROGRAM, DANCE PROGRAM AND TECHNOLOGY CLASSES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01028675
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt087777
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0615679
IRS990/PYProgramServiceRevenueAmt0968390
IRS990/PYRevenuesLessExpensesAmt0-62128
IRS990/PYSalariesCompEmpBnftPaidAmt0502616
IRS990/PYTotalExpensesAmt01118295
IRS990/PYTotalRevenueAmt01056167
IRS990/ReconcilationRevenueExpnssAmt0-12228
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06471
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt075517
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081988
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06471
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION STRIVES TO PROVIDE A CULTURALLY DIVERSE AND HIGHLY AFFORDABLE HIGH QUALITY EDUCATION TO IT'S LOCAL ELEMENTARY AND PRE-SCHOOL AGED CHILDREN. THE ORGANIZATION SUBSIDIZES TUITION THROUGH DONATIONS AND GOVERNMENT PROGRAMS TO DEFRAY COSTS AND FURTHER ENHANCE THE VALUE OF ALL APPLICANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS PRIMARILY ASSIST WITH EITHER GENERAL ADMINISTRATIVE TASKS AT SEASONALLY BUSY POINTS OR WITH DIRECT PROGRAM TASKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS OPERATED EXCLUSIVELY FOR EDUCATION AND CHARITABLE PURPOSES. SPECIFICALLY, THIS ORGANIZATION HAS BEEN FORMED TO INSTRUCT INDIVIDUALS FOR THE PURPOSE OF IMPROVING OR DEVELOPING THEIR CAPABILITIES AND ADVANCE EDUCATION. OUR ORGANIZATION HAS DESIGNED AND DEVELOPED THE PROGRAM IN FURTHERANCE OF OUR PUPOSES. THE ORGANIZATION SERVES THE PALM DESERT, CALIFORNIA AREA. THE SCHOOL PROVIDES EDUCATION FOR ELEMENTARY AGED CHILDREN, BEFORE AND AFTER SCHOOL CARE, DAYCARE FOR PRESCHOOL, HOT LUNCHES, SPORTS PROGRAM, DANCE PROGRAM AND TECHNOLOGY CLASSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAID PREPARER SUBMITS A DRAFT COPY OF ENTIRE FEDERAL/STATE RETURNS FOR BOARD REVIEW AND APPROVAL PRIOR TO FINALIZATION AND SUBMISSION OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS MAINTAINED IN THE ADMINISTRATIVE OFFICES CLOSE IN PROXIMITY TO ALL PROGRAM ACTIVITY FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt036400
IRS990/TotalAssetsEOYAmt024172
IRS990/TotalAssetsGrp/BOYAmt036400
IRS990/TotalAssetsGrp/EOYAmt024172
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090000
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01028675
IRS990/TotalFunctionalExpensesGrp/TotalAmt01137875
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt036400
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt024172
IRS990/TotalOtherProgSrvcExpenseAmt01028675
IRS990/TotalProgramServiceExpensesAmt01028675
IRS990/TotalProgramServiceRevenueAmt01035647
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01035647
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01125647
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036400
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024172
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt078385 VIA SEVILLA
IRS990/USAddress/CityNm0LA QUINTA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092253
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.THELEARNINGTREECENTER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA MORWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07603458100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRANK & THERESA OLIVER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACADEMY FOR EDUCATION
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0263749119
ReturnHeader/Filer/PhoneNum07603458100
ReturnHeader/Filer/USAddress/AddressLine1Txt042-675 WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0PALM DESERT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092211
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330887052
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRENNAN & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt073302 HIGHWAY 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PALM DESERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092260
ReturnHeader/PreparerPersonGrp/PhoneNum07603461487
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DYLAN BRENNAN
ReturnHeader/ReturnTs02025-11-03T11:46:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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