Civic Intelligence

The Learning Tree Community Childhood Learning Place

990EZ • Fiscal year 2017 • EIN 47-2126284

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

Organization ProfileN/A
PO Box 344 39 State StreetCastine, ME 04421-0344

(207) 326-8881

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$197,023

No earlier filing loaded for comparison.

Net Assets

$197,023

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin98th percentile

Revenue

$177,471

No earlier filing loaded for comparison.

Expenses

$13,125

No earlier filing loaded for comparison.

Net Income

$164,346

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600K$400K$200K$0Assets 2017: $197,023Net Assets 2017: $197,0232017Assets 2018: $357,729Liabilities 2018: $329Net Assets 2018: $357,4002018Assets 2019: $484,615Liabilities 2019: $3,079Net Assets 2019: $481,5362019Assets 2020: $475,498Liabilities 2020: $1,777Net Assets 2020: $473,7212020Assets 2022: $483,453Liabilities 2022: $33,682Net Assets 2022: $449,7712022Assets 2023: $467,046Liabilities 2023: $0Net Assets 2023: $467,0462023Assets 2024: $422,080Liabilities 2024: $2,115Net Assets 2024: $419,9652024

Highlighted filing

2017

Assets$197,023
Liabilities-
Net Assets$197,023
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2017: $177,471Expenses 2017: $13,125Net Income 2017: $164,3462017Revenue 2018: $168,948Expenses 2018: $9,350Net Income 2018: $159,5982018Revenue 2019: $164,477Expenses 2019: $40,534Net Income 2019: $123,9432019Revenue 2020: $143,533Expenses 2020: $150,838Net Income 2020: -$7,3052020Revenue 2022: $195,420Expenses 2022: $288,961Net Income 2022: -$93,5412022Revenue 2023: $200,452Expenses 2023: $258,913Net Income 2023: -$58,4612023Revenue 2024: $195,315Expenses 2024: $206,341Net Income 2024: -$11,0262024

Highlighted filing

2017

Revenue$177,471
Expenses$13,125
Net Income$164,346
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$178,375
Mission and Program Overview

Mission

Community childhood learning place is a year round, full-day program serving children, fourmonths to kindergarten in castine, me and the surrounding community. A steam based after school care is also available.

The castine early learning center will be a year round, full day daycare program serving children three months to kindergarten, including after school programming fo school aged children, that recognizes the rich potential of each child while valuing the contribution of family interaction, community involvement, and the importance of engaging quality staff well grounded in child development principles.

Program Services

DescriptionGrantsExpenses
LEARNING TREE IS IN THE PROCESS OF CONSTRUCTION OF A BUILDING THAT WILL BE INTEGRAL TO THE ORGANIZATIONS MISSION. SCHEDULED COMPLETION WILL BE IN 2019.--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NANCY SAYRE PHDPresidentFT$0--
DIANA BERNARD JDSecretaryPT$0--
WG SAYRE PHDTreasurerFT$0--
KATE KANAMember-$0--
AMANDA PRAENCHERMember-$0--
Filing and Contact Details

Filer

Filer Name
The Learning Tree
EIN
47-2126284
Phone
2073268881
Address
PO BOX 344 39 STATE STREET, CASTINE, ME 04421-0344

Signing Officer

Name
Nancy Sayre Phd
Title
President
Phone
2073268881
Signed
2018-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Bha LLC
Address
344 ELLSWORTH RD PO BOX 697, BLUE HILL, ME 04614
Preparer
Thomas C Smith Ea
Phone
2073749985
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 1,808 office 2,139 travel 319 conferences/meetings 2,477 insurance 2,169 total 8,912”

Form 990-ez, Part II, Line 24

“Cmp deposit 0 300 total 0 300”

Form 990-ez, Part III

“The castine early learning center will be a year round, full day daycare program serving children three months to kindergarten, including after school programming fo school aged children, that recognizes the rich potential of each child while valuing the contribution of family interaction, community involvement, and the importance of engaging quality staff well grounded in child development principles.”

Raw XML Appendix133 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0NANCY SAYRE PHD
IRS990EZ/BooksInCareOfDetail/PhoneNum02073268881
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 528
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CASTINE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004421
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032677
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0128587
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0175438
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0164346
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0210
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt032677
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0197023
IRS990EZ/FundraisingGrossIncomeAmt02937
IRS990EZ/GrossReceiptsAmt0178375
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/EOYAmt068136
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032677
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0197023
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032677
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0197023
IRS990EZ/OccupancyRentUtltsAndMaintAmt03627
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt250.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NANCY SAYRE PHD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DIANA BERNARD JD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WG SAYRE PHD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KATE KANA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AMANDA PRAENCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0300
IRS990EZ/OtherExpensesTotalAmt08912
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE CASTINE EARLY LEARNING CENTER WILL BE A YEAR ROUND, FULL DAY DAYCARE PROGRAM SERVING CHILDREN THREE MONTHS TO KINDERGARTEN, INCLUDING AFTER SCHOOL PROGRAMMING FO SCHOOL AGED CHILDREN, THAT RECOGNIZES THE RICH POTENTIAL OF EACH CHILD WHILE VALUING THE CONTRIBUTION OF FAMILY INTERACTION, COMMUNITY INVOLVEMENT, AND THE IMPORTANCE OF ENGAGING QUALITY STAFF WELL GROUNDED IN CHILD DEVELOPMENT PRINCIPLES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0LEARNING TREE IS IN THE PROCESS OF CONSTRUCTION OF A BUILDING THAT WILL BE INTEGRAL TO THE ORGANIZATIONS MISSION. SCHEDULED COMPLETION WILL BE IN 2019.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0376
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0904
IRS990EZ/SpecialEventsNetIncomeLossAmt02033
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt013125
IRS990EZ/TotalRevenueAmt0177471
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0175438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0175438
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99410
IRS990ScheduleA/PublicSupportTotal170Amt0175438
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0175438
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0175438
IRS990ScheduleA/TotalSupportAmt0176471
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt01033
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01033
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 1,808 OFFICE 2,139 TRAVEL 319 CONFERENCES/MEETINGS 2,477 INSURANCE 2,169 TOTAL 8,912
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CMP DEPOSIT 0 300 TOTAL 0 300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CASTINE EARLY LEARNING CENTER WILL BE A YEAR ROUND, FULL DAY DAYCARE PROGRAM SERVING CHILDREN THREE MONTHS TO KINDERGARTEN, INCLUDING AFTER SCHOOL PROGRAMMING FO SCHOOL AGED CHILDREN, THAT RECOGNIZES THE RICH POTENTIAL OF EACH CHILD WHILE VALUING THE CONTRIBUTION OF FAMILY INTERACTION, COMMUNITY INVOLVEMENT, AND THE IMPORTANCE OF ENGAGING QUALITY STAFF WELL GROUNDED IN CHILD DEVELOPMENT PRINCIPLES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY SAYRE PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02073268881
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LEARNING TREE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY CHILDHOOD LEARNING PLACE
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0472126284
ReturnHeader/Filer/PhoneNum02073268881
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 344 39 STATE STREET
ReturnHeader/Filer/USAddress/CityNm0CASTINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0044210344
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId007350D71F57C73D56166ED1111764C2708131785
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B8C93D922C4DF1CD5B09BFE3ACBC95D8EFE7CC5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm007:08:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201530518
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BHA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0344 ELLSWORTH RD PO BOX 697
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLUE HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004614
ReturnHeader/PreparerPersonGrp/PhoneNum02073749985
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS C SMITH EA
ReturnHeader/ReturnTs02018-11-15T08:08:29-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$197,023
Liabilities
-
Net assets
$197,023
Revenue
$177,471
Expenses
$13,125
Net income
$164,346
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.22$0.02$4.20$1.95$2.06$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.67$0.00$4.67$2.00$2.59$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.34$4.50$1.95$2.89$0.94
2020Detailed filing. Detailed filing data is available for this year.$4.75$0.02$4.74$1.44$1.51$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.85$0.03$4.82$1.64$0.41$1.24
2018Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.57$1.69$0.09$1.60
2017Detailed filing. Detailed filing data is available for this year.$1.97$1.97$1.77$0.13$1.64