Civic Intelligence

Learning Tree Development Center

990 • Fiscal year 2023 • EIN 75-3209205

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

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

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

57th percentile

7.1%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$26,400

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

73rd percentile

20%

Faster asset growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-30%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Flat

$144,294

Flat from 2023

Net Assets

Flat

$140,203

Flat from 2023

Liabilities

Flat

$4,091

Flat from 2023

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin57th percentile

Revenue

Flat

$322,909

Flat from 2023

Expenses

Flat

$299,867

Flat from 2023

Net Income

Flat

$23,042

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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: $2,3772016Assets 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 2023: $144,294Liabilities 2023: $4,091Net Assets 2023: $140,2032023Assets 2024: $127,679Liabilities 2024: $2,441Net Assets 2024: $125,2382024

Highlighted filing

2023

Assets$144,294
Liabilities$4,091
Net Assets$140,203
Open 2023 Filing

Operations Trend

Revenue Growth19th 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 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 2023: $322,909Expenses 2023: $299,867Net Income 2023: $23,0422023Revenue 2024: $427,146Expenses 2024: $441,612Net Income 2024: -$14,4662024

Highlighted filing

2023

Revenue$322,909
Expenses$299,867
Net Income$23,042
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$322,909
Mission and Program Overview

Mission

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

Daycare organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$61,228$85,264▲ $24,036
Land, Buildings, and Equipment, Net$58,070$58,070→ $0
Accounts Receivable$907$960▲ $53
Total Assets$120,205$144,294▲ $24,089
Liabilities
Accounts Payable and Accrued Expenses$3,044$4,091▲ $1,047
Total Liabilities$3,044$4,091▲ $1,047
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,161$140,203▲ $23,042
Total Net Assets Fund Balance$117,161$140,203▲ $23,042
Total Liabilities and Net Assets / Fund Balance$120,205$144,294▲ $24,089

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$58,070-$58,070
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amanda TillmanDirectorFT$26,400$26,400

Board Members and Trustees

NameTitle
Earnest ScottBoard President
Toney CrislerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$196,024
Program Service Revenue
$126,745
Investment Income
$0
Other Revenue
$140
Change in Net Assets
$23,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$234,035
Other Expenses$65,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,838--$185,838
Current Officers, Directors, Trustees, and Key Employees$26,400--$26,400
Occupancy-$22,073-$22,073
Other Employee Benefits$21,797--$21,797
Office Expenses$12,823$7,501-$20,324
Other Expenses$1,410--$1,410
Fees for Services Accounting-$1,249-$1,249
Fees for Services Other$999--$999
Travel$395--$395
Total Functional Expenses$269,044$30,823$0$299,867
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
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

“Draft form 990 is provided to the board and outside accountant for”

Part VI Line 11B

“review and approval prior to submission”

Part VI Line 12C

“Annual signed conflict of interest statement by each board member”

Part VI Line 15A or B

“Compare current positions to compensation at similar organizations”

Part VI Line 19

“Available upon request”

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
Director
Phone
6018570224
Signed
2024-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Amanda Tillman
Formed
2006
Legal Domicile
Ms
Voting Board Members
2
Independent Board Members
2
Employees
28
Volunteers
4

Preparer

Preparer
Robert a Sulton
Phone
6015734588
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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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ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT A SULTON
ReturnHeader/ReturnTs02024-11-14T16:10:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$144,294
Liabilities
$4,091
Net assets
$140,203
Revenue
$322,909
Expenses
$299,867
Net income
$23,042
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
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.04$1.40$3.23$3.00$0.23
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
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