Civic Intelligence

Learning Tree Childcare Center

990EZ • Fiscal year 2024 • EIN 92-3298353

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 13, 2024

Organization Profile
515 Main StreetLansing, IA 52151

(563) 538-6228

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.74x

Higher debt load relative to assets than 92% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.74x

Higher debt load relative to revenue than 94% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$5,505

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$87,190

No earlier filing loaded for comparison.

Net Assets

$22,368

No earlier filing loaded for comparison.

Liabilities

$64,822

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin79th percentile

Revenue

$87,190

No earlier filing loaded for comparison.

Expenses

$64,822

No earlier filing loaded for comparison.

Net Income

$22,368

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2024: $87,190Liabilities 2024: $64,822Net Assets 2024: $22,3682024Assets 2025: $130,496Net Assets 2025: $111,9522025

Highlighted filing

2024

Assets$87,190
Liabilities$64,822
Net Assets$22,368
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$200K$150K$100K$50K$0Revenue 2024: $87,190Expenses 2024: $64,822Net Income 2024: $22,3682024Revenue 2025: $184,718Expenses 2025: $95,134Net Income 2025: $89,5842025

Highlighted filing

2024

Revenue$87,190
Expenses$64,822
Net Income$22,368
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 13, 2024
Return Version
2023v5.0
Gross Receipts
$87,190
Mission and Program Overview

Mission

The organizations primary exempt purpose is to provide affordable, high-quality childcare and early childhood education for children ages 3 years old to 12 years, supporting working families in our rural community.

The sole or primary purpose of the program or activity is to provide specialized opportunities for the child's educational, social, and cultural development.

Program Services

DescriptionGrantsExpenses
Preschool Program$28,000$28,000
Before and After School Program$16,500$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer ColeDirectorPT$5,505-$5,505
Lisa WelshPresident-$0--
Alberto WhitlatchTreasure-$0--
Sierra ColschSecretary-$0--
Taylor CraneBoard Member-$0--
Paige BrennanBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Learning Tree Childcare Center
EIN
92-3298353
Phone
5635386228
Address
515 Main Street, Lansing, IA 52151

Signing Officer

Name
Jennifer Cole
Title
Director
Phone
5635386228
Signed
2024-10-13
Raw XML Appendix123 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/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Jennifer Ann Cole
IRS990EZ/BooksInCareOfDetail/PhoneNum05633795542
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02316 Wolf Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lansing
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052151
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt087190
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt047593
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022368
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt087190
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt087190
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt022368
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt022368
IRS990EZ/OccupancyRentUtltsAndMaintAmt036385
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt525.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt55505
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Lisa Welsh
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Alberto Whitlatch
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sierra Colsch
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Taylor Crane
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Paige Brennan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Jennifer Cole
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasure
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0The sole or primary purpose of the program or activity is to provide specialized opportunities for the child's educational, social, and cultural development.
IRS990EZ/PrintingPublicationsPostageAmt0500
IRS990EZ/ProgramServiceRevenueAmt039597
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Before and After School Program
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Preschool Program
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt016500
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt128000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt128000
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt027937
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt064822
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064822
IRS990EZ/TotalProgramServiceExpensesAmt028000
IRS990EZ/TotalRevenueAmt087190
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt047593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt047593
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt047593
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/SupportedOrganizationsTotalCnt00
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt047593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt047593
IRS990ScheduleA/TotalSupportAmt047593
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer Cole
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05635386228
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING TREE CHILDCARE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0923298353
ReturnHeader/Filer/PhoneNum05635386228
ReturnHeader/Filer/USAddress/AddressLine1Txt0515 Main Street
ReturnHeader/Filer/USAddress/CityNm0Lansing
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052151
ReturnHeader/ReturnTs02024-10-13T22:35:28Z
ReturnHeader/ReturnTypeCd0990EZ
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 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$87,190
Liabilities
$64,822
Net assets
$22,368
Revenue
$87,190
Expenses
$64,822
Net income
$22,368
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.30$1.12$1.85$0.95$0.90
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.65$0.22$0.87$0.65$0.22