Civic Intelligence

The Learning Tree Farm Inc

990 • Fiscal year 2013 • EIN 31-0831408

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 08, 2014

3376 S Union Rd45417

(937) 866-8650

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

8th percentile

-46%

Higher net margin than 8% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

94th percentile

$54,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 36.3% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

32nd percentile

-7.6%

Faster asset growth than 32% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$474,752

Down $39,323 (-7.6%) from 2012

Net Assets

Down

$469,592

Down $39,636 (-7.8%) from 2012

Liabilities

Up

$5,160

Up $313 (+6.5%) from 2012

Revenue

$148,664

No earlier filing loaded for comparison.

Expenses

Up

$217,308

Up $7,107 (+3.4%) from 2012

Net Income

-$68,644

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $511,591Liabilities 2010: $8,229Net Assets 2010: $503,3622010Assets 2011: $505,481Liabilities 2011: $5,941Net Assets 2011: $499,5402011Assets 2012: $514,075Liabilities 2012: $4,847Net Assets 2012: $509,2282012Assets 2013: $474,752Liabilities 2013: $5,160Net Assets 2013: $469,5922013Assets 2014: $661,779Liabilities 2014: $2,981Net Assets 2014: $658,7982014Assets 2015: $721,322Liabilities 2015: $3,521Net Assets 2015: $717,8012015Assets 2016: $784,295Liabilities 2016: $3,807Net Assets 2016: $780,4882016Assets 2017: $849,875Liabilities 2017: $726Net Assets 2017: $849,1492017Assets 2018: $896,230Liabilities 2018: $3,640Net Assets 2018: $892,5902018Assets 2019: $932,357Liabilities 2019: $9,881Net Assets 2019: $922,4762019Assets 2020: $1,309,433Liabilities 2020: $46,637Net Assets 2020: $1,262,7962020Assets 2021: $1,452,240Liabilities 2021: $12,323Net Assets 2021: $1,439,9172021Assets 2022: $1,359,710Liabilities 2022: $5,061Net Assets 2022: $1,354,6492022Assets 2023: $1,316,961Liabilities 2023: $5,496Net Assets 2023: $1,311,4652023Assets 2024: $1,388,701Liabilities 2024: $3,906Net Assets 2024: $1,384,7952024

Highlighted filing

2013

Assets$474,752
Liabilities$5,160
Net Assets$469,592

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $244,8962010Expenses 2011: $234,9022011Expenses 2012: $210,2012012Revenue 2013: $148,664Expenses 2013: $217,308Net Income 2013: -$68,6442013Revenue 2014: $407,147Expenses 2014: $223,760Net Income 2014: $183,3872014Revenue 2015: $251,163Expenses 2015: $189,609Net Income 2015: $61,5542015Revenue 2016: $308,078Expenses 2016: $249,581Net Income 2016: $58,4972016Revenue 2017: $364,493Expenses 2017: $295,832Net Income 2017: $68,6612017Revenue 2018: $358,755Expenses 2018: $296,172Net Income 2018: $62,5832018Revenue 2019: $336,635Expenses 2019: $363,993Net Income 2019: -$27,3582019Revenue 2020: $607,758Expenses 2020: $320,557Net Income 2020: $287,2012020Revenue 2021: $493,952Expenses 2021: $417,411Net Income 2021: $76,5412021Revenue 2022: $544,234Expenses 2022: $521,792Net Income 2022: $22,4422022Revenue 2023: $461,137Expenses 2023: $580,940Net Income 2023: -$119,8032023Revenue 2024: $576,110Expenses 2024: $562,843Net Income 2024: $13,2672024

Highlighted filing

2013

Revenue$148,664
Expenses$217,308
Net Income-$68,644
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 8, 2014
Return Version
2013v3.1
Gross Receipts
$148,664
Mission and Program Overview

Mission

Learning Tree Farm's mission is to provide hands-on learning experiences for all children and families in a traditional farm setting. For educational purposes, we preserve 85 acres of a pioneer-era, family-owed farm built in the 1800s. It is complete with historic structures, dozens of farm animals, organic gardens, and forested hiking trails.

The Farm's aim is to develop a sustainable enterprise that facilitates hands-on learning experiences for grade school age children in a traditional farm setting. The main focus is the children who have not experienced a traditional farm.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$171,488$216,470▲ $44,982
Investments Other Securities$152,416$172,127▲ $19,711
Investments in Publicly Traded Securities$34,494$39,144▲ $4,650
Cash and Non-Interest-Bearing Accounts$129,096$24,727▼ $104,369
Prepaid Expenses and Deferred Charges-$11,070-
Savings and Temporary Cash Investments$21,261$5,894▼ $15,367
Inventories for Sale or Use$5,320$5,320→ $0
Total Assets$514,075$474,752▼ $39,323
Liabilities
Accounts Payable and Accrued Expenses$4,847$5,160▲ $313
Total Liabilities$4,847$5,160▲ $313
Net Assets / Fund Balance
Unrestricted Net Assets$356,812$297,465▼ $59,347
Permanently Rstr Net Assets$152,416$172,127▲ $19,711
Total Net Assets Fund Balance$509,228$469,592▼ $39,636
Total Liabilities and Net Assets / Fund Balance$514,075$474,752▼ $39,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$143,574$77,323-
Land$70,220--
Equipment$2,676$48,228-
Other Securities$172,127--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$152,416-▲ $25,321-$172,127
2012$141,677-▲ $16,197-$152,416
2011$152,839-▼ $5,346-$141,677
2010$141,736-▲ $17,286-$152,839
2009$121,535-▲ $20,201-$141,736
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dudley BrayDirectorFT$54,000$54,000
Jean RyanDirectorFT$10,000$10,000
Sally KeyesDirectorFT$10,000$10,000

Board Members and Trustees

NameTitle
Michael HennesseyPresident
Brett VandemanVice President
Emerson KeckHonorary Trustee
Andrea AndersonTrustee
David FisherTrustee
Drew RaucciTrustee
Nick BeckTrustee
Nick HeppnerTrustee
Robert BaslTrustee
Pam BerrySecretary
Joe MinhamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$119,241
Program Service Revenue
$26,494
Investment Income
$2,929
Other Revenue
$0
All Other Contributions
$93,683
Change in Net Assets
$-68,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,664
Revenue Not Reported on Form 990
$29,008
Total Revenue per Audited Statements
$177,672
Total Revenue per Form 990
$148,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$133,993
Other Expenses$83,315
Total Fundraising Expense$19,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$37,748$27,450$2,384$67,582
Current Officers, Directors, Trustees, and Key Employees$45,000$4,500$4,500$54,000
Payroll Taxes$8,447$3,261$703$12,411
Occupancy$11,851$0$0$11,851
Depreciation Depletion$10,218$0$0$10,218
Office Expenses$0$5,754$0$5,754
All Other Expenses$1,054$4,513$0$5,567
Insurance$4,028$1,519$0$5,547
Conferences and Meetings$0$2,095$0$2,095
Other Expenses$1,500$0$0$1,500
Fees for Services Other$0$980$0$980
Advertising$625$0$0$625
Total Functional Expenses$144,540$53,428$19,340$217,308

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$217,308
Total Expenses per Audited Statements$217,308
Total Expenses per Form 990$217,308
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
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
31-0831408
Phone
9378668650

Signing Officer

Name
Loralynn Hickey
Title
Director of Farm Operations
Phone
9378668650
Signed
2014-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dudley Bray
Formed
1973
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
23
Volunteers
600

Preparer

Preparer
Matthew J Scarr CPA
Phone
9372321200
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Each person is given a copy of the 990.

Pt VI, Line 15A

The Board of Directors reviews the Directors annually.

Pt VI, Line 15B

The Board of Directors reviews the employees annually.

Form 990, Part IX, Line 24F

Utilities 2166. 1054. 1112. 0. Other 3401. 0. 3401. 0.

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IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt05754
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0Printing & Postage
IRS990/OtherExpensesGrp/Desc1Vehicle & Tractor Cost
IRS990/OtherExpensesGrp/Desc2Animal Cost & Feed
IRS990/OtherExpensesGrp/Desc3Contract Labor
IRS990/OtherExpensesGrp/FundraisingAmt011753
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03356
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt11194
IRS990/OtherExpensesGrp/ProgramServicesAmt222875
IRS990/OtherExpensesGrp/ProgramServicesAmt31500
IRS990/OtherExpensesGrp/TotalAmt015109
IRS990/OtherExpensesGrp/TotalAmt11194
IRS990/OtherExpensesGrp/TotalAmt222875
IRS990/OtherExpensesGrp/TotalAmt31500
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02384
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027450
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037748
IRS990/OtherSalariesAndWagesGrp/TotalAmt067582
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0703
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03261
IRS990/PayrollTaxesGrp/ProgramServicesAmt08447
IRS990/PayrollTaxesGrp/TotalAmt012411
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0152416
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0172127
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011070
IRS990/PrincipalOfficerNm0DUDLEY BRAY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0Admission Fees
IRS990/ProgramServiceRevenueGrp/Desc1Animal & Crop Sales
IRS990/ProgramServiceRevenueGrp/Desc2Gift Shop Sales
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023783
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11866
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2845
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0156637
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03241
IRS990/PYOtherExpensesAmt070922
IRS990/PYProgramServiceRevenueAmt037260
IRS990/PYRevenuesLessExpensesAmt0-13063
IRS990/PYSalariesCompEmpBnftPaidAmt0139279
IRS990/PYTotalExpensesAmt0210201
IRS990/PYTotalRevenueAmt0197138
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-68644
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt026494
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021261
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05894
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0143574
IRS990ScheduleD/BuildingsGrp/DepreciationAmt077323
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0220897
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0152416
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0172127
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt05610
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt025321
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0141677
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0152416
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt05458
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016197
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0152839
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0141677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt05816
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5346
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0141736
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0152839
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt06183
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017286
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0121535
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0141736
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020201
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02676
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048228
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt050904
IRS990ScheduleD/ExpensesSubtotalAmt0217308
IRS990ScheduleD/LandGrp/BookValueAmt070220
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt070220
IRS990ScheduleD/NetUnrealizedGainsInvstAmt029008
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0172127
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Dayton Foundation
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt029008
IRS990ScheduleD/RevenueSubtotalAmt0148664
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0216470
IRS990ScheduleD/TotalBookValueSecuritiesAmt0172127
IRS990ScheduleD/TotalExpensesPerForm990Amt0217308
IRS990ScheduleD/TotalRevenuePerForm990Amt0148664
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0177672
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0217308
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY APPEARS IN ALL ORGANIZATIONAL MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.38$0.58$0.56$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.01$1.31$0.46$0.58$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.01$1.35$0.54$0.52$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.01$1.44$0.49$0.42$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.31$0.05$1.26$0.61$0.32$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.92$0.34$0.36$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.89$0.36$0.30$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.36$0.30$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.31$0.25$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.25$0.19$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.41$0.22$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.47$0.15$0.22$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.24