Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
The Learning Tree Community Childhood Learning Place
990EZ • Fiscal year 2018 • EIN 47-2126284
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Up$357,729
Up $160,706 (+82%) from 2017
Net Assets
Up$357,400
Up $160,377 (+81%) from 2017
Liabilities
$329
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$168,948
Down $8,523 (-4.8%) from 2017
Expenses
Down$9,350
Down $3,775 (-29%) from 2017
Net Income
Down$159,598
Down $4,748 (-2.9%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 11, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $170,454
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
| Description | Grants | Expenses |
|---|---|---|
| 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
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| NANCY SAYRE PHD | President | FT | $0 | - | - |
| DIANA BERNARD JD | Secretary | - | $0 | - | - |
| WG SAYRE PHD | Treasurer | FT | $0 | - | - |
| KATE KANA | Member | - | $0 | - | - |
| AMANDA PROVENCHER | Member | - | $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
- 2019-11-11
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 promotional expenses 1,657 bank fees 25 fees 100 office supplies 275 88 conferences & meetings 185 business dinner 504 insurance 4,072 misc 331 uniforms 151 total 7,388”
Form 990-ez, Part I, Line 20
“Unrealized stock losses -325 prior period adjustment to stock balance 1,104”
Form 990-ez, Part II, Line 24
“Childcare & educational equipment 0 2,380 furniture & fixtures 0 4,424 cmp deposit 300 0 total 300 6,804”
Form 990-ez, Part II, Line 26
“Cnb business visa credit card 0 329”
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 Appendix147 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.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | NANCY SAYRE PHD |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2073268881 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 528 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CASTINE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04421 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 128587 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 91313 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 162995 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 159598 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1070 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 197023 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 357729 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 7418 |
| IRS990EZ/GrossReceiptsAmt | 0 | 170454 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 41 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 68136 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 259612 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 197023 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 357400 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 197023 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 357400 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 599 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 48.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 48.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | NANCY SAYRE PHD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DIANA BERNARD JD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WG SAYRE PHD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KATE KANA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | AMANDA PROVENCHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 300 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6804 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 779 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 7388 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 293 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 1506 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 5912 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 329 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 9350 |
| IRS990EZ/TotalRevenueAmt | 0 | 168948 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 162995 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 175438 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 338433 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 41 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.80230 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99410 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 276284 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 62149 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 162995 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 175438 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 338433 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 344378 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 4912 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1033 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 5945 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES PROMOTIONAL EXPENSES 1,657 BANK FEES 25 FEES 100 OFFICE SUPPLIES 275 88 CONFERENCES & MEETINGS 185 BUSINESS DINNER 504 INSURANCE 4,072 MISC 331 UNIFORMS 151 TOTAL 7,388 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED STOCK LOSSES -325 PRIOR PERIOD ADJUSTMENT TO STOCK BALANCE 1,104 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CHILDCARE & EDUCATIONAL EQUIPMENT 0 2,380 FURNITURE & FIXTURES 0 4,424 CMP DEPOSIT 300 0 TOTAL 300 6,804 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CNB BUSINESS VISA CREDIT CARD 0 329 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2020-01-14 16:20:31Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NANCY SAYRE PHD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2073268881 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE LEARNING TREE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | COMMUNITY CHILDHOOD LEARNING PLACE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 472126284 |
| ReturnHeader/Filer/PhoneNum | 0 | 2073268881 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 344 39 STATE STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CASTINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 044210344 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 315617DD8AEAA661E87AB88E0DB6B0CBD2670E6F |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | F2897BDA540E6C4F0A47631A56430E235B934CCB |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 167.68.16.49 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-12 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:15:01 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201530518 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BHA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 344 ELLSWORTH RD PO BOX 697 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BLUE HILL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 04614 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2073749985 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | THOMAS C SMITH EA |
| ReturnHeader/ReturnTs | 0 | 2019-11-12T15:15:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $357,729
- Liabilities
- $329
- Net assets
- $357,400
- Revenue
- $168,948
- Expenses
- $9,350
- Net income
- $159,598