Civic Intelligence

The Learning Tree Farm Inc

990 • Fiscal year 2016 • EIN 31-0831408

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 11, 2017

3376 S Union RdDayton, OH 45417

(937) 866-8650

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$26,200

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

67th percentile

8.7%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

76th percentile

23%

Faster revenue growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$784,295

Up $62,973 (+8.7%) from 2015

Net Assets

Up

$780,488

Up $62,687 (+8.7%) from 2015

Liabilities

Up

$3,807

Up $286 (+8.1%) from 2015

Revenue

Up

$308,078

Up $56,915 (+23%) from 2015

Expenses

Up

$249,581

Up $59,972 (+32%) from 2015

Net Income

Down

$58,497

Down $3,057 (-5.0%) from 2015

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

2016

Assets$784,295
Liabilities$3,807
Net Assets$780,488

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

2016

Revenue$308,078
Expenses$249,581
Net Income$58,497
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 11, 2017
Return Version
2016v3.0
Gross Receipts
$308,078
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$455,512$509,090▲ $53,578
Investments Other Securities$165,762$165,819▲ $57
Cash and Non-Interest-Bearing Accounts$94,728$103,584▲ $8,856
Inventories for Sale or Use$5,320$5,320→ $0
Accounts Receivable-$482-
Total Assets$721,322$784,295▲ $62,973
Liabilities
Accounts Payable and Accrued Expenses$3,521$3,807▲ $286
Total Liabilities$3,521$3,807▲ $286
Net Assets / Fund Balance
Unrestricted Net Assets$552,039$614,669▲ $62,630
Permanently Rstr Net Assets$165,762$165,819▲ $57
Total Net Assets Fund Balance$717,801$780,488▲ $62,687
Total Liabilities and Net Assets / Fund Balance$721,322$784,295▲ $62,973

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$412,995$110,955-
Land$83,723--
Equipment$12,372$51,363-
Other Securities$165,819--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$165,762-▲ $57-$165,819
2015$173,242-▼ $1,402-$165,762
2014$172,127-▲ $6,928-$173,242
2013$152,416-▲ $25,321-$172,127
2012$141,677-▲ $16,197-$152,416
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Loralynn HickeyDirector of Farm OperationsFT$26,200$26,200
Sally KeyesCo-founderFT$5,040$5,040

Board Members and Trustees

NameTitle
Nicholas BeckPresident
Drew RaucciVice-President
Emerson KeckHonorary Trustee
David FisherTrustee
Dona VellaTrustee
Joe MinhamTrustee
Mike HennesseyTrustee
Nick HeppnerTrustee
Robert BaslTrustee
Jean RyanCo-founder
Brett VandemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$199,408
Program Service Revenue
$99,377
Investment Income
$5,059
Other Revenue
$4,234
All Other Contributions
$176,423
Change in Net Assets
$58,497

Audited Revenue Reconciliation

Revenue per Audited Statements
$308,078
Total Revenue per Audited Statements
$308,078
Total Revenue per Form 990
$308,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,734
Other Expenses$92,847
Total Fundraising Expense$13,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,654$34,583$12,297$130,534
Current Officers, Directors, Trustees, and Key Employees$23,580$2,620$0$26,200
Depreciation Depletion$18,807$0$0$18,807
Office Expenses$0$11,609$0$11,609
Other Expenses$4,699$1,702$0$6,401
Total Functional Expenses$183,308$53,179$13,094$249,581

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$249,581
Total Expenses per Audited Statements$249,581
Total Expenses per Form 990$249,581
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

Filer Name
The Learning Tree Farm Inc
EIN
31-0831408
Phone
9378668650
Address
3376 S Union Rd, Dayton, OH 45417

Signing Officer

Name
Loralynn Hickey
Title
Director of Farm Operations
Phone
9378668650
Signed
2017-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loralynn Hickey
Formed
1973
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
29
Volunteers
600

Preparer

Firm
Matthew J Scarr CPA LLC
Address
808 East Franklin St, Centerville, OH 45459-5605
Preparer
Matthew J Scarr CPA
Phone
9372321200
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Each person is given a copy of the Form 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.

Financial Statement Notes

Pt II, Line 3

N/A

Pt II, Line 5

N/A

Pt II, Line 9

Amount included in government grants revenue on Statement of Activities.

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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/TotalRevenueColumnAmt095143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2665
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0189279
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02271
IRS990/PYOtherExpensesAmt090398
IRS990/PYOtherRevenueAmt0163
IRS990/PYProgramServiceRevenueAmt059450
IRS990/PYRevenuesLessExpensesAmt061554
IRS990/PYSalariesCompEmpBnftPaidAmt099211
IRS990/PYTotalExpensesAmt0189609
IRS990/PYTotalRevenueAmt0251163
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt058497
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0103611
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/BookValueAmt0412995
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0110955
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0523950
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0165762
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0165819
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt057
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0173242
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0165762
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt06078
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1402
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0172127
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0173242
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt05813
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06928
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0152416
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0172127
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt05610
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt025321
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0141677
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0152416
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt05458
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016197
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt012372
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051363
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt063735
IRS990ScheduleD/ExpensesSubtotalAmt0249581
IRS990ScheduleD/LandGrp/BookValueAmt083723
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt083723
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0165819
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Dayton Foundation
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/RevenueSubtotalAmt0308078
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Amount included in government grants revenue on Statement of Activities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 3
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt II, Line 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt II, Line 9
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0509090
IRS990ScheduleD/TotalBookValueSecuritiesAmt0165819
IRS990ScheduleD/TotalExpensesPerForm990Amt0249581
IRS990ScheduleD/TotalRevenuePerForm990Amt0308078
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0308078
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0249581
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
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. N/A
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each person is given a copy of the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors reviews the Directors annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors reviews the employees annually.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0721322
IRS990/TotalAssetsEOYAmt0784295
IRS990/TotalAssetsGrp/BOYAmt0721322
IRS990/TotalAssetsGrp/EOYAmt0784295
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0199408
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013094
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053179
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0183308
IRS990/TotalFunctionalExpensesGrp/TotalAmt0249581
IRS990/TotalGrossUBIAmt00

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