Civic Intelligence

Learning Tree Development Center

990EZ • Fiscal year 2016 • EIN 75-3209205

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization Profile
P O Box 1497Raymond, MS 39154

(601) 857-0224

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$19,200

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

6th percentile

-62%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

25th percentile

-19%

Faster revenue growth than 25% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Flat

$12,188

Flat from 2016

Net Assets

$9,811

No earlier filing loaded for comparison.

Liabilities

Flat

$2,377

Flat from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin22nd percentile

Revenue

Flat

$175,630

Flat from 2016

Expenses

Flat

$195,729

Flat from 2016

Net Income

Flat

-$20,099

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$150K$100K$50K$0Assets 2011: $11,427Liabilities 2011: $3,2662011Assets 2012: $12,015Liabilities 2012: $2,4732012Assets 2013: $19,377Liabilities 2013: $2,3332013Assets 2014: $6,622Liabilities 2014: $3,6012014Assets 2015: $32,390Liabilities 2015: $2,481Net Assets 2015: $29,9092015Assets 2016: $12,188Liabilities 2016: $2,377Net Assets 2016: $9,8112016Assets 2016: $12,188Liabilities 2016: $2,3772016Assets 2017: $13,729Liabilities 2017: $0Net Assets 2017: $13,7292017Assets 2018: $28,515Liabilities 2018: $2,188Net Assets 2018: $26,3272018Assets 2019: $32,151Liabilities 2019: $2,343Net Assets 2019: $29,8082019Assets 2020: $46,188Liabilities 2020: $0Net Assets 2020: $46,1882020Assets 2021: $9,488Liabilities 2021: $3,920Net Assets 2021: $5,5682021Assets 2022: $120,205Liabilities 2022: $3,044Net Assets 2022: $117,1612022Assets 2023: $144,294Liabilities 2023: $4,091Net Assets 2023: $140,2032023Assets 2024: $127,679Liabilities 2024: $2,441Net Assets 2024: $125,2382024

Highlighted filing

2016

Assets$12,188
Liabilities$2,377
Net Assets$9,811
Open 2016 Filing

Operations Trend

Revenue Growth25th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $116,253Expenses 2011: $121,199Net Income 2011: -$4,9462011Revenue 2012: $151,340Expenses 2012: $149,959Net Income 2012: $1,3812012Revenue 2013: $170,240Expenses 2013: $167,041Net Income 2013: $3,1992013Revenue 2014: $153,527Expenses 2014: $167,551Net Income 2014: -$14,0242014Revenue 2015: $217,226Expenses 2015: $195,650Net Income 2015: $21,5762015Revenue 2016: $175,630Expenses 2016: $195,729Net Income 2016: -$20,0992016Revenue 2016: $175,630Expenses 2016: $195,729Net Income 2016: -$20,0992016Revenue 2017: $162,471Expenses 2017: $158,553Net Income 2017: $3,9182017Revenue 2018: $168,848Expenses 2018: $156,283Net Income 2018: $12,5652018Revenue 2019: $182,930Expenses 2019: $179,449Net Income 2019: $3,4812019Revenue 2020: $109,078Expenses 2020: $92,695Net Income 2020: $16,3832020Revenue 2021: $72,832Expenses 2021: $113,512Net Income 2021: -$40,6802021Revenue 2022: $460,724Expenses 2022: $349,131Net Income 2022: $111,5932022Revenue 2023: $322,909Expenses 2023: $299,867Net Income 2023: $23,0422023Revenue 2024: $427,146Expenses 2024: $441,612Net Income 2024: -$14,4662024

Highlighted filing

2016

Revenue$175,630
Expenses$195,729
Net Income-$20,099
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$175,630
Mission and Program Overview

Mission

To provide day care services to children in the Raymond, MS area

To provide day care services

Program Services

DescriptionGrantsExpenses
Provide day care services to children in the Raymond MS area-$151,438
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AMANDA TILLMANExecutive DirectorFT$19,200-$19,200
EARNEST SCOTTBoard President-$0--
TONEY CRISLERBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Learning Tree Development Center
EIN
75-3209205
In Care Of
% Amanda Tillman
Phone
6018570224
Address
P O Box 1497, Raymond, MS 39154

Signing Officer

Name
Amanda Tillman
Title
Executive Director
Phone
6018570224
Signed
2017-11-15
Discuss with paid preparer
No

Preparer

Preparer
Robert a Sulton
Phone
6015734588
Supplemental Narrative

Additional Explanations

Part I Line 16

“Other office expenses $2404.00”

Part I Line 16

“Travel $2674.00”

Part I Line 16

“Food $16047.00”

Part I Line 16

“Miscellaneous $1342.00”

Part I Line 20

“$1.00”

Part II Line 24

“Accounts receivable, net. Beginning:$0.00 Ending: $665.00”

Part II Line 26

“Accounts payable and accrued expenses. Beginning:$2481.00 Ending: $2377.00”

Raw XML Appendix143 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/PersonNm0AMANDA TILLMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum06018570224
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1497
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Raymond
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039154
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032390
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011523
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-20099
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt018213
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt032390
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012188
IRS990EZ/GrossReceiptsAmt0175630
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029909
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09811
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029909
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09811
IRS990EZ/OccupancyRentUtltsAndMaintAmt015517
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt019200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AMANDA TILLMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EARNEST SCOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TONEY CRISLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0665
IRS990EZ/OtherChangesInNetAssetsAmt01
IRS990EZ/OtherExpensesTotalAmt022467
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0To provide day care services
IRS990EZ/PrintingPublicationsPostageAmt05197
IRS990EZ/ProgramServiceRevenueAmt0175630
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide day care services to children in the Raymond MS area
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0151438
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0134335
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MS
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02481
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02377
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0195729
IRS990EZ/TotalProgramServiceExpensesAmt0151438
IRS990EZ/TotalRevenueAmt0175630
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0175630
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0217226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0153528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0170241
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0151253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0867878
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0867878
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0175630
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0217226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0153528
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0170241
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0151253
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0867878
IRS990ScheduleA/TotalSupportAmt0867878
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other office expenses $2404.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $2674.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Food $16047.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Miscellaneous $1342.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4$1.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Accounts receivable, net. Beginning:$0.00 Ending: $665.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts payable and accrued expenses. Beginning:$2481.00 Ending: $2377.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part II Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part II Line 26
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0AMANDA TILLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06018570224
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Learning Tree Development Center
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0753209205
ReturnHeader/Filer/InCareOfNm0% Amanda Tillman
ReturnHeader/Filer/PhoneNum06018570224
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 1497
ReturnHeader/Filer/USAddress/CityNm0Raymond
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039154
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C9E11DBB081D39C410FE22DF91E6EEC68A413022
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C9E11DBB081D39C410FE22DF91E6EEC68A413022
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId064081620173198886066
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.196.148.246
ReturnHeader/PreparerPersonGrp/PhoneNum06015734588
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT A SULTON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T09:08:00-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,188
Liabilities
$2,377
Net assets
$9,811
Revenue
$175,630
Expenses
$195,729
Net income
-$20,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.02$1.25$4.27$4.42$0.14
2023Summary only. Only limited summary data is available for this year.$1.44$0.04$1.40$3.23$3.00$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.03$1.17$4.61$3.49$1.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.04$0.06$0.73$1.14$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$1.09$0.93$0.16
2019Summary only. Only limited summary data is available for this year.$0.32$0.02$0.30$1.83$1.79$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.02$0.26$1.69$1.56$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$1.62$1.59$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$1.76$1.96$0.20
2016Summary only. Only limited summary data is available for this year.$0.12$0.02$1.76$1.96$0.20
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.02$0.30$2.17$1.96$0.22
2014Summary only. Only limited summary data is available for this year.$0.07$0.04$1.54$1.68$0.14
2013Summary only. Only limited summary data is available for this year.$0.19$0.02$1.70$1.67$0.03
2012Summary only. Only limited summary data is available for this year.$0.12$0.02$1.51$1.50$0.01
2011Summary only. Only limited summary data is available for this year.$0.11$0.03$1.16$1.21$0.05