Civic Intelligence

Middle Tree Inc

990 • Fiscal year 2024 • EIN 47-3525937

Jul 01, 2023 to Jun 30, 2024 • Filed on Jul 25, 2025

Organization ProfileWWW.MIDDLETREE.ORG

View Organization Page

250 W 1st Street Ste 330Claremont, CA 91711

(631) 379-2668

Siviq Scores

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

Liabilities / Assets

77th percentile

0.42x

Higher debt load relative to assets than 77% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.10x

Higher debt load relative to revenue than 41% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

49th percentile

4.4%

Higher net margin than 49% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

57th percentile

8.0%

Faster asset growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

82%

Faster revenue growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$1,290,123

Up $95,255 (+8.0%) from 2023

Net Assets

Up

$743,124

Up $52,426 (+7.6%) from 2023

Liabilities

Up

$546,999

Up $42,829 (+8.5%) from 2023

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin49th percentile

Revenue

Up

$5,404,437

Up $2,442,806 (+82%) from 2023

Expenses

Up

$5,169,320

Up $1,816,490 (+54%) from 2023

Net Income

Up

$235,117

Up $626,316 (+160%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$3.0M$2.0M$1.0M$0Assets 2016: $15,509Liabilities 2016: $142Net Assets 2016: $15,3672016Assets 2017: $34,220Liabilities 2017: $1,610Net Assets 2017: $32,6102017Assets 2018: $28,929Liabilities 2018: $4,753Net Assets 2018: $24,1762018Assets 2019: $10,244Liabilities 2019: $7,306Net Assets 2019: $2,9382019Assets 2020: $356,795Liabilities 2020: $5,587Net Assets 2020: $351,2082020Assets 2021: $881,490Liabilities 2021: $154,391Net Assets 2021: $727,0992021Assets 2022: $1,562,167Liabilities 2022: $512,884Net Assets 2022: $1,049,2832022Assets 2023: $1,194,868Liabilities 2023: $504,170Net Assets 2023: $690,6982023Assets 2024: $2,267,072Liabilities 2024: $1,215,241Net Assets 2024: $1,051,8312024Assets 2024: $1,290,123Liabilities 2024: $546,999Net Assets 2024: $743,1242024

Highlighted filing

2024

Assets$1,290,123
Liabilities$546,999
Net Assets$743,124
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $70,904Expenses 2016: $59,551Net Income 2016: $11,3532016Revenue 2017: $181,511Expenses 2017: $164,522Net Income 2017: $16,9892017Revenue 2018: $284,266Expenses 2018: $292,701Net Income 2018: -$8,4352018Revenue 2019: $297,469Expenses 2019: $318,705Net Income 2019: -$21,2362019Revenue 2020: $878,476Expenses 2020: $530,206Net Income 2020: $348,2702020Revenue 2021: $988,608Expenses 2021: $612,717Net Income 2021: $375,8912021Revenue 2022: $3,785,407Expenses 2022: $3,433,639Net Income 2022: $351,7682022Revenue 2023: $2,961,631Expenses 2023: $3,352,830Net Income 2023: -$391,1992023Revenue 2024: $5,476,278Expenses 2024: $5,163,531Net Income 2024: $312,7472024Revenue 2024: $5,404,437Expenses 2024: $5,169,320Net Income 2024: $235,1172024

Highlighted filing

2024

Revenue$5,404,437
Expenses$5,169,320
Net Income$235,117
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jul 25, 2025
Return Version
2023v6.0
Gross Receipts
$5,404,437
Mission and Program Overview

Mission

Middle Tree is a non-profit learning and tutoring center that provides access to supplemental educational services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$472,411-
Savings and Temporary Cash Investments$54,300$410,424▲ $356,124
Cash and Non-Interest-Bearing Accounts$545,415$169,878▼ $375,537
Pledges and Grants Receivable-$132,563-
Land, Buildings, and Equipment, Net$36,145$28,374▼ $7,771
Total Assets$1,194,868$1,290,123▲ $95,255
Other Assets Total$559,008$76,473▼ $482,535
Liabilities
Mortgage Notes Payable Secured by Investment Property$499,900$500,000▲ $100
Accounts Payable and Accrued Expenses-$43,270-
Other Liabilities$4,270$3,729▼ $541
Total Liabilities$504,170$546,999▲ $42,829
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$690,698$743,124▲ $52,426
Total Net Assets Fund Balance$690,698$743,124▲ $52,426
Total Liabilities and Net Assets / Fund Balance$1,194,868$1,290,123▲ $95,255

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,263$13,663-
Equipment$11,117$7,412-
Leasehold Improvements$4,994$1,248-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Joseph AtmanExecutive DirectorFT$132,577$132,577

Board Members and Trustees

NameTitle
Patricia DeehringDeputy Director
Jason TavarezSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$163,396
Program Service Revenue
$5,211,881
Investment Income
$23,347
Other Revenue
$5,813
All Other Contributions
$163,396
Change in Net Assets
$235,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,954,558
Other Expenses$1,214,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,440,024$38,328-$3,478,352
Occupancy-$448,324-$448,324
Payroll Taxes$327,365$16,264-$343,629
Office Expenses$123,429$63,589-$187,018
Current Officers, Directors, Trustees, and Key Employees-$132,577-$132,577
Advertising$15,016$47,150-$62,166
Insurance-$59,875-$59,875
Fees for Services Accounting-$46,082-$46,082
Interest-$23,915-$23,915
Fees for Services Management-$21,898-$21,898
Information Technology-$15,339-$15,339
Depreciation Depletion$7,771--$7,771
Travel$6,141$614-$6,755
Other Expenses$17,927$3,817-$3,817
Conferences and Meetings-$2,900-$2,900
Total Functional Expenses$3,937,673$1,231,647$0$5,169,320
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Middle Tree Inc
EIN
47-3525937
Phone
6313792668
Address
250 W 1ST STREET STE 330, CLAREMONT, CA 91711

Signing Officer

Name
Joseph Atman
Title
Executive Director
Phone
6313792668
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Atman
Formed
2015
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
386

Preparer

Firm
Pacioli Finance LLC
Address
PO BOX 765, SOUDERTON, PA 18964
Preparer
Rachelle Beck
Phone
2677224654
Supplemental Narrative

Additional Explanations

Form 990 - Amended Information

“The amended return is filed to address several discrepancies identified during the review of prior financials and the corresponding filing. Specifically, Part I, such as line 5-22; Part VII, line 1 (D) for reportable officer wages; Part XI, line 10 did not match Part X, line 32 (B); Sch D, Part VI where no depreciation was recorded. These omissions and errors resulted in an understatement of expenses and overstatement of assets.”

Part XII, Line 1

“To provide a more comprehensive and accurate picture of Middle Tree s financial health, Middle Tree is converting to the accrual basis accounting method. This is to ensure adherence to GAAP and IFRS compliance and requirements, increased transparency, and investor confidence.”

Part XI, Line 9

“Form 3115 has been submitted to the IRS. The net asset change reflects adjustments resulting from the conversion of financial statements from a cash to an accrual basis of accounting. This conversion impacted the net assets by recognizing accrued receivables, payables, and other adjustments that were not reflect under the cash basis. The resulting decrease in net assets represents the cumulative effect of these adjustments.”

Raw XML Appendix361 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt043270
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Middle Tree is a non-profit learning and tutoring center that provides access to supplemental educational services.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt047150
IRS990/AdvertisingGrp/ProgramServicesAmt015016
IRS990/AdvertisingGrp/TotalAmt062166
IRS990/AllOtherContributionsAmt0163396
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JOSEPH ATMAN
IRS990/BooksInCareOfDetail/PhoneNum06313792668
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0250 W 1ST STREET STE 330
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLAREMONT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091711
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0545415
IRS990/CashNonInterestBearingGrp/EOYAmt0169878
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0132577
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0132577
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02900
IRS990/ConferencesMeetingsGrp/TotalAmt02900
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0163396
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt023347
IRS990/CYOtherExpensesAmt01214762
IRS990/CYOtherRevenueAmt05813
IRS990/CYProgramServiceRevenueAmt05211881
IRS990/CYRevenuesLessExpensesAmt0235117
IRS990/CYSalariesCompEmpBnftPaidAmt03954558
IRS990/CYTotalExpensesAmt05169320
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05404437
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt07771
IRS990/DepreciationDepletionGrp/TotalAmt07771
IRS990/Desc0Middle Tree broadened our organic reach in our core programming by expanding our services to three brick-and-mortar sites throughout the state, all of which offers a blending of college counseling, financial aid, and supplemental educational elements. Middle Tree began to crawl back to our pre-COVID enrollment numbers in all except for test preparation which has been sytmied due to the California university system no longer requiring ACT/SAT testing. We look to continue our positive progress into the 2023-2024 fiscal year.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0386
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02664908
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt046082
IRS990/FeesForServicesAccountingGrp/TotalAmt046082
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt021898
IRS990/FeesForServicesManagementGrp/TotalAmt021898
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt070
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt27
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH ATMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICIA DEEHRING
IRS990/Form990PartVIISectionAGrp/PersonNm2JASON TAVAREZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0132577
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05404437
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt015339
IRS990/InformationTechnologyGrp/TotalAmt015339
IRS990/InsuranceGrp/ManagementAndGeneralAmt059875
IRS990/InsuranceGrp/TotalAmt059875
IRS990/InterestGrp/ManagementAndGeneralAmt023915
IRS990/InterestGrp/TotalAmt023915
IRS990/InvestmentIncomeGrp/ExclusionAmt023347
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023347
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0472411
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt022323
IRS990/LandBldgEquipBasisNetGrp/BOYAmt036145
IRS990/LandBldgEquipBasisNetGrp/EOYAmt028374
IRS990/LandBldgEquipCostOrOtherBssAmt050697
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Middle Tree is a non-profit learning and tutoring center that provides access to supplemental educational services.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0499900
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0500000
IRS990/NetAssetsOrFundBalancesBOYAmt0690698
IRS990/NetAssetsOrFundBalancesEOYAmt0743124
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0690698
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0743124
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0448324
IRS990/OccupancyGrp/TotalAmt0448324
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt063589
IRS990/OfficeExpensesGrp/ProgramServicesAmt0123429
IRS990/OfficeExpensesGrp/TotalAmt0187018
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0559008
IRS990/OtherAssetsTotalGrp/EOYAmt076473
IRS990/OtherChangesInNetAssetsAmt0-182691
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1MEALS
IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0310656
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1319
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23817
IRS990/OtherExpensesGrp/ProgramServicesAmt017927
IRS990/OtherExpensesGrp/TotalAmt0310656
IRS990/OtherExpensesGrp/TotalAmt118246
IRS990/OtherExpensesGrp/TotalAmt23817
IRS990/OtherLiabilitiesGrp/BOYAmt04270
IRS990/OtherLiabilitiesGrp/EOYAmt03729
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0PAYROLL TAX REFUND
IRS990/OtherRevenueMiscGrp/ExclusionAmt05813
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05813
IRS990/OtherRevenueTotalAmt05813
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038328
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03440024
IRS990/OtherSalariesAndWagesGrp/TotalAmt03478352
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016264
IRS990/PayrollTaxesGrp/ProgramServicesAmt0327365
IRS990/PayrollTaxesGrp/TotalAmt0343629
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0132563
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSEPH ATMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0SATELLITE PROGRAMS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt05211881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05211881
IRS990/ProgSrvcAccomActy2Grp/Desc0Middle Tree s wrap-around services within our partnerships further expanded in 2023-2024 fiscal year and other non-profit partners. New satellite programs in the Pomona Unified School District, Coachella Valley, charter schools, and other non-profits all contributed to our growth in these areas.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02496641
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05211881
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt087770
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-27516
IRS990/PYOtherExpensesAmt0838766
IRS990/PYProgramServiceRevenueAmt02901377
IRS990/PYRevenuesLessExpensesAmt0-391199
IRS990/PYSalariesCompEmpBnftPaidAmt02514064
IRS990/PYTotalExpensesAmt03352830
IRS990/PYTotalRevenueAmt02961631
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0235117
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0163397
IRS990/SavingsAndTempCashInvstGrp/BOYAmt054300
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0410424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0163396
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt089628
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt089628
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0347443
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023347
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt052
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt033
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023432
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93682
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt0347443
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0163396
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt089628
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt089628
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01957
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0347443
IRS990ScheduleA/TotalSupportAmt0370875
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011117
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07412
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt018529
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04994
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01248
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt06242
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012263
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013663
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt025926
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028374
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The amended return is filed to address several discrepancies identified during the review of prior financials and the corresponding filing. Specifically, Part I, such as line 5-22; Part VII, line 1 (D) for reportable officer wages; Part XI, line 10 did not match Part X, line 32 (B); Sch D, Part VI where no depreciation was recorded. These omissions and errors resulted in an understatement of expenses and overstatement of assets.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1To provide a more comprehensive and accurate picture of Middle Tree s financial health, Middle Tree is converting to the accrual basis accounting method. This is to ensure adherence to GAAP and IFRS compliance and requirements, increased transparency, and investor confidence.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 3115 has been submitted to the IRS. The net asset change reflects adjustments resulting from the conversion of financial statements from a cash to an accrual basis of accounting. This conversion impacted the net assets by recognizing accrued receivables, payables, and other adjustments that were not reflect under the cash basis. The resulting decrease in net assets represents the cumulative effect of these adjustments.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - AMENDED INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01194868
IRS990/TotalAssetsEOYAmt01290123
IRS990/TotalAssetsGrp/BOYAmt01194868
IRS990/TotalAssetsGrp/EOYAmt01290123
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0163396
IRS990/TotalEmployeeCnt0386
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01231647
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03937673
IRS990/TotalFunctionalExpensesGrp/TotalAmt05169320
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0504170
IRS990/TotalLiabilitiesEOYAmt0546999
IRS990/TotalLiabilitiesGrp/BOYAmt0504170
IRS990/TotalLiabilitiesGrp/EOYAmt0546999
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0690698
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0743124
IRS990/TotalProgramServiceExpensesAmt05161549
IRS990/TotalProgramServiceRevenueAmt05211881
IRS990/TotalReportableCompFromOrgAmt0132577
IRS990/TotalRevenueGrp/ExclusionAmt05241041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05404437
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01194868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01290123
IRS990/TravelGrp/ManagementAndGeneralAmt0614
IRS990/TravelGrp/ProgramServicesAmt06141
IRS990/TravelGrp/TotalAmt06755
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0250 W 1ST STREET STE 330
IRS990/USAddress/CityNm0CLAREMONT
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091711
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.MIDDLETREE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH ATMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06313792668
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLE TREE INC
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0473525937
ReturnHeader/Filer/PhoneNum06313792668
ReturnHeader/Filer/USAddress/AddressLine1Txt0250 W 1ST STREET STE 330
ReturnHeader/Filer/USAddress/CityNm0CLAREMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091711
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0933995022
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PACIOLI FINANCE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 765
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUDERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018964
ReturnHeader/PreparerPersonGrp/PhoneNum02677224654
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHELLE BECK
ReturnHeader/ReturnTs02025-08-04T09:33:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,290,123
Liabilities
$546,999
Net assets
$743,124
Revenue
$5,404,437
Expenses
$5,169,320
Net income
$235,117
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.27$1.22$1.05$5.48$5.16$0.31
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.55$0.74$5.40$5.17$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.50$0.69$2.96$3.35$0.39
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.51$1.05$3.79$3.43$0.35
2021Summary only. Only limited summary data is available for this year.$0.88$0.15$0.73$0.99$0.61$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.35$0.88$0.53$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.30$0.32$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.28$0.29$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.18$0.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.07$0.06$0.01