Civic Intelligence

The Learning Tree

990 • Fiscal year 2015 • EIN 91-1072804

Sep 01, 2014 to Aug 31, 2015 • Filed on Nov 19, 2015

Organization ProfileWWW.LEARNINGTREEMONTESSORI.COM
1721 15th AveSeattle, WA 98122

(206) 324-4788

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

44th percentile

1.2%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

62nd percentile

5.4%

Faster asset growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

0.7%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$211,200

Up $10,794 (+5.4%) from 2014

Net Assets

Up

$211,200

Up $10,794 (+5.4%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin44th percentile

Revenue

Up

$908,751

Up $6,571 (+0.7%) from 2014

Expenses

Up

$897,957

Up $34,706 (+4.0%) from 2014

Net Income

Down

$10,794

Down $28,135 (-72%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $206,649Liabilities 2011: $0Net Assets 2011: $206,6492011Assets 2012: $162,386Liabilities 2012: $0Net Assets 2012: $162,3862012Assets 2013: $161,477Liabilities 2013: $0Net Assets 2013: $161,4772013Assets 2014: $200,406Liabilities 2014: $0Net Assets 2014: $200,4062014Assets 2015: $211,200Liabilities 2015: $0Net Assets 2015: $211,2002015Assets 2016: $438,643Liabilities 2016: $0Net Assets 2016: $438,6432016Assets 2017: $507,423Liabilities 2017: $451Net Assets 2017: $506,9722017Assets 2018: $581,232Liabilities 2018: $30,547Net Assets 2018: $550,6852018Assets 2019: $587,155Liabilities 2019: $5,204Net Assets 2019: $581,9512019Assets 2020: $593,685Liabilities 2020: $158,988Net Assets 2020: $434,6972020Assets 2021: $751,624Liabilities 2021: $150,121Net Assets 2021: $601,5032021Assets 2022: $853,331Liabilities 2022: $13,886Net Assets 2022: $839,4452022Assets 2023: $898,290Liabilities 2023: $33,596Net Assets 2023: $864,6942023Assets 2024: $2,639,324Liabilities 2024: $1,409,563Net Assets 2024: $1,229,7612024Assets 2025: $2,846,961Liabilities 2025: $1,404,745Net Assets 2025: $1,442,2162025

Highlighted filing

2015

Assets$211,200
Liabilities$0
Net Assets$211,200
Open 2015 Filing

Operations Trend

Revenue Growth44th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $795,8702011Expenses 2012: $859,8312012Expenses 2013: $855,8652013Revenue 2014: $902,180Expenses 2014: $863,251Net Income 2014: $38,9292014Revenue 2015: $908,751Expenses 2015: $897,957Net Income 2015: $10,7942015Revenue 2016: $1,004,909Expenses 2016: $835,500Net Income 2016: $169,4092016Revenue 2017: $918,879Expenses 2017: $857,136Net Income 2017: $61,7432017Revenue 2018: $976,406Expenses 2018: $931,537Net Income 2018: $44,8692018Revenue 2019: $968,350Expenses 2019: $939,193Net Income 2019: $29,1572019Revenue 2020: $799,875Expenses 2020: $943,424Net Income 2020: -$143,5492020Revenue 2021: $843,394Expenses 2021: $710,404Net Income 2021: $132,9902021Revenue 2022: $1,263,111Expenses 2022: $984,813Net Income 2022: $278,2982022Revenue 2023: $1,160,114Expenses 2023: $1,139,547Net Income 2023: $20,5672023Revenue 2024: $1,538,519Expenses 2024: $1,214,369Net Income 2024: $324,1502024Revenue 2025: $1,537,643Expenses 2025: $1,339,906Net Income 2025: $197,7372025

Highlighted filing

2015

Revenue$908,751
Expenses$897,957
Net Income$10,794
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Nov 19, 2015
Return Version
2014v5.0
Gross Receipts
$944,733
Mission and Program Overview

Mission

Operating a full time day monisouri school for children.

The learning tree provides all day high quality montessori preschool and childcare for 50 children of working families for 12 months per year. The learning tree is supported by over 1000 volunteer hours per year and over $50.000 in contributions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$200,406$211,200▲ $10,794
Investments in Publicly Traded Securities$154,910$151,985▼ $2,925
Cash and Non-Interest-Bearing Accounts$36,619$53,436▲ $16,817
Land, Buildings, and Equipment, Net$8,877$5,779▼ $3,098
Total Assets$200,406$211,200▲ $10,794
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$200,406$211,200▲ $10,794
Total Liabilities and Net Assets / Fund Balance$200,406$211,200▲ $10,794

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$470$63,324-
Leasehold Improvements$5,309$19,943-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Vincent DuffyPresidentFT$49,766$49,766
Laurie WickSecratary-$1,678$1,678
Roslyn DuffyBoard Member-$1,212$1,212

Board Members and Trustees

NameTitle
Dianna ScukisBoard Member
Heather TimmBoard Member
Robert PurcellBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$84,204
Program Service Revenue
$815,557
Investment Income
$8,990
Other Revenue
$0
Change in Net Assets
$10,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$662,777
Other Expenses$235,180
Total Fundraising Expense$25,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$479,822--$479,822
Other Employee Benefits$75,789--$75,789
All Other Expenses$72,503--$72,503
Current Officers, Directors, Trustees, and Key Employees$43,175$10,000$1,500$54,675
Occupancy$42,410$10,500-$52,910
Payroll Taxes$52,491--$52,491
Conferences and Meetings$21,325--$21,325
Other Expenses$8,153$130$22,907$8,153
Insurance$715$6,035-$6,750
Office Expenses-$6,254-$6,254
Fees for Services Accounting$4,250--$4,250
Advertising$2,976-$548$3,524
Depreciation Depletion$3,098--$3,098
Fees for Services Management-$2,132-$2,132
Travel$1,597--$1,597
Total Functional Expenses$828,954$43,051$25,952$897,957
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction----
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
No
Backup withholding compliance
Yes
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

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Officers vincent duffy and roslyn duffy are married to each other.”

Asset material diversion Part VI line 5

“An employee of the school, was in charge of payroll, accounts receivable, and paying bills. In august 2015, we became aware that this same employee had been taking money from the learning tree without authorization. Using her position as payroll master to hide draws on her own salary, paying herself unauthorized bonuses, failing to debit her own pay when her wages were garnished and recording check written to herself as refunds to parents. We discovered this in august 2015, when our new director looked at the payroll history and expense reports. We have not yet been able to determine the extent of the of miss appropriated funds. We have sent a detailed report of these activities to our lawyer, who contacted the police to lodge a complaint.”

Member election for additional members Part VI line 7A

“The board elects the director and apporves the budget and reviews the financial activites of the school”

Form 990 governing body review Part VI line 11

“All members meet with the dirctor to review the 990 tax return after the director meets with the accountant”

Governing documents etc available to public Part VI line 19

“The school makes availible all of its' governing documents, confict of interest statement and finacial records including the form 990 upon request.”

Filing and Contact Details

Filer

Filer Name
Learning Tree
EIN
91-1072804
Address
1721 15TH AVE, SEATTLE, WA 98122

Signing Officer

Name
Vincent Duffy
Title
President
Phone
2063244788
Signed
2015-11-19
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
3
Employees
27

Preparer

Firm
Roger Williams EA & Associates
Address
12811 8th Ave W Suite C 205, Everett, WA 98204
Preparer
Roger Williams
Phone
4255128469
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

“The organization does no unrelated business”

List of other expenses Part IX line 24E

“For a list of other expenses see additional expenses list for part ix ling 24e attached”

Raw XML Appendix368 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE LEARNING TREE SCHOOL DOES NOT DISCRIMIATE BY RACE,SEX OR CREED IN EITHYER ADMISSION OF STUDENTS OR IN HIRING PRACTICES. THIS IS PUBLICIZED IN BROACHERS AND ON THE SCHOOL'S WEB SITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NO UNRELATED BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS VINCENT DUFFY AND ROSLYN DUFFY ARE MARRIED TO EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN EMPLOYEE OF THE SCHOOL, WAS IN CHARGE OF PAYROLL, ACCOUNTS RECEIVABLE, AND PAYING BILLS. IN AUGUST 2015, WE BECAME AWARE THAT THIS SAME EMPLOYEE HAD BEEN TAKING MONEY FROM THE LEARNING TREE WITHOUT AUTHORIZATION. USING HER POSITION AS PAYROLL MASTER TO HIDE DRAWS ON HER OWN SALARY, PAYING HERSELF UNAUTHORIZED BONUSES, FAILING TO DEBIT HER OWN PAY WHEN HER WAGES WERE GARNISHED AND RECORDING CHECK WRITTEN TO HERSELF AS REFUNDS TO PARENTS. WE DISCOVERED THIS IN AUGUST 2015, WHEN OUR NEW DIRECTOR LOOKED AT THE PAYROLL HISTORY AND EXPENSE REPORTS. WE HAVE NOT YET BEEN ABLE TO DETERMINE THE EXTENT OF THE OF MISS APPROPRIATED FUNDS. WE HAVE SENT A DETAILED REPORT OF THESE ACTIVITIES TO OUR LAWYER, WHO CONTACTED THE POLICE TO LODGE A COMPLAINT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD ELECTS THE DIRECTOR AND APPORVES THE BUDGET AND REVIEWS THE FINANCIAL ACTIVITES OF THE SCHOOL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MEMBERS MEET WITH THE DIRCTOR TO REVIEW THE 990 TAX RETURN AFTER THE DIRECTOR MEETS WITH THE ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SCHOOL MAKES AVAILIBLE ALL OF ITS' GOVERNING DOCUMENTS, CONFICT OF INTEREST STATEMENT AND FINACIAL RECORDS INCLUDING THE FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FOR A LIST OF OTHER EXPENSES SEE ADDITIONAL EXPENSES LIST FOR PART IX LING 24E ATTACHED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Asset material diversion Part VI line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0200406
IRS990/TotalAssetsEOYAmt0211200
IRS990/TotalAssetsGrp/BOYAmt0200406
IRS990/TotalAssetsGrp/EOYAmt0211200
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt084204
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt025952
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043051
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0828954
IRS990/TotalFunctionalExpensesGrp/TotalAmt0897957
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0200406
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211200
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0828954
IRS990/TotalProgramServiceRevenueAmt0815557
IRS990/TotalReportableCompFromOrgAmt052656
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0824547
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0908751
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211200
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01597
IRS990/TravelGrp/TotalAmt01597
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LEARNINGTREEMONTESSORI.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VINCENT DUFFY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02063244788
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING TREE
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0911072804
ReturnHeader/Filer/USAddress/AddressLine1Txt01721 15TH AVE
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098122
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911582337
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Roger Williams EA & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012811 8th Ave W Suite C 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Everett
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098204
ReturnHeader/PreparerPersonGrp/PhoneNum04255128469
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roger Williams
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-30T10:19:19-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$211,200
Liabilities
$0
Net assets
$211,200
Revenue
$908,751
Expenses
$897,957
Net income
$10,794
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.85$1.40$1.44$1.54$1.34$0.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$1.41$1.23$1.54$1.21$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.03$0.86$1.16$1.14$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.01$0.84$1.26$0.98$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.15$0.60$0.84$0.71$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.16$0.43$0.80$0.94$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.01$0.58$0.97$0.94$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.03$0.55$0.98$0.93$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$0.92$0.86$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$1.00$0.84$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.91$0.90$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.90$0.86$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.80