LEARNING TREE: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING TREE (EIN 91-1072804)
- Tax period
- 2016-09-01 to 2017-08-31
- Filed
- 2018-07-16
- IRS object ID
- 201811979349300791
- Schema version
- 2016v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-07-16T11:33:49-07:00 | ReturnTs |
| Tax Period End | 2017-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910873571 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENWOOD OHLUND & CO LLP CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4241 21ST AVE W 400 | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98199 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911072804 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LEARNING TREE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEAR | BusinessNameControlTxt |
| Phone | 2063244788 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1721 15TH AVE | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98122 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VINCENT DUFFY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2063244788 | PhoneNum |
| Signature | 2018-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMANDA O'ROURKE CPA | PreparerPersonNm |
| PTIN | P01539825 | PTIN |
| Phone | 2067821767 | PhoneNum |
| Preparation | 2018-07-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VINCENT DUFFY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1721 15TH AVE | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $941,306 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://LEARNINGTREEMONTESSORI.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | OPERATING A FULL-TIME MONTESSORI DAY SCHOOL FOR CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 90 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $35,423 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,707 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $966,230 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $891,759 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,926 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,117 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$3,670 | PYOtherRevenueAmt |
| CY Other Revenue | -$704 | CYOtherRevenueAmt |
| PY Total Revenue | $1,004,909 | PYTotalRevenueAmt |
| CY Total Revenue | $918,879 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $611,309 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $666,948 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,374 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $224,191 | PYOtherExpensesAmt |
| CY Other Expenses | $190,188 | CYOtherExpensesAmt |
| PY Total Expenses | $835,500 | PYTotalExpensesAmt |
| CY Total Expenses | $857,136 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $169,409 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $61,743 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $438,643 | TotalAssetsBOYAmt |
| Total Assets EOY | $507,423 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $451 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $438,643 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $506,972 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATING A FULL TIME DAY MONISOURI SCHOOL FOR CHILDREN. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $640,098 | ExpenseAmt |
| Revenue | $891,759 | RevenueAmt |
| Desc | THE LEARNING TREE PROVIDES AN ALL DAY, HIGH QUALITY MONTESSORI PRESCHOOL EXPERIENCE FOR 48 CHILDREN OF WORKING PARENTS YEAR ROUND. THE LEARNING TREE IS SUPPORTED WITH OVER 20,000 IN CONTRIBUTIONS AND 1000 VOLUNTEER HOURS EACH YEAR. | Desc |
| Total Program Service Expenses | $640,098 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN CAMPBELL | PersonNm |
| Phone | 2063244788 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1721 15TH AVE E | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| VINCENT DUFFY | ||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $8,038 | $0 | $0 |
| LAURIE WICK | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $4,189 | $0 | $0 |
| ROSLYN DUFFY | ||||||
| VICE PRESIDE | 0.50 | Yes (X) | Yes (X) | $3,553 | $0 | $0 |
| DIANA SHUKIS | ||||||
| BOARD MEMBER | 0.75 | Yes (X) | $0 | $0 | $0 | |
| HEATHER TIMM | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ROB PURCELL | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KAREN CAMPBELL | ||||||
| DIRECTOR | 50.00 | Yes (X) | $75,362 | $0 | $2,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $91,142 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,000 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $9,069 | FundraisingAmt |
| Government Grants | $9,638 | GovernmentGrantsAmt |
| Total Contributions | $18,707 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PARENT PAY | $891,609 | $891,609 |
| APPLICATION FEES | $150 | $150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $891,759 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,625 | TotalRevenueColumnAmt |
| Exclusion | $6,625 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,110 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,618 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,492 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,492 | TotalRevenueColumnAmt |
| Exclusion | $2,492 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $9,069 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $809 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$809 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Total Revenue Column | $105 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $105 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $105 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $918,879 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $891,864 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $9,117 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,301 | TotalAmt |
| Program Services | $7,999 | ProgramServicesAmt |
| Management And General | $97,554 | ManagementAndGeneralAmt |
| Fundraising | $1,748 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $455,721 | TotalAmt |
| Program Services | $395,235 | ProgramServicesAmt |
| Management And General | $59,276 | ManagementAndGeneralAmt |
| Fundraising | $1,210 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,502 | TotalAmt |
| Program Services | $37,952 | ProgramServicesAmt |
| Management And General | $15,388 | ManagementAndGeneralAmt |
| Fundraising | $162 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,424 | TotalAmt |
| Program Services | $36,740 | ProgramServicesAmt |
| Management And General | $13,430 | ManagementAndGeneralAmt |
| Fundraising | $254 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,598 | TotalAmt |
| Management And General | $4,598 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,251 | TotalAmt |
| Management And General | $1,251 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,079 | TotalAmt |
| Program Services | $1,055 | ProgramServicesAmt |
| Management And General | $24 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $974 | TotalAmt |
| Management And General | $974 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,583 | TotalAmt |
| Management And General | $4,583 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,035 | TotalAmt |
| Management And General | $3,035 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,345 | TotalAmt |
| Program Services | $96,203 | ProgramServicesAmt |
| Management And General | $6,142 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320 | TotalAmt |
| Management And General | $320 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,832 | TotalAmt |
| Management And General | $1,832 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,271 | TotalAmt |
| Program Services | $2,134 | ProgramServicesAmt |
| Management And General | $137 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,287 | TotalAmt |
| Program Services | $7,135 | ProgramServicesAmt |
| Management And General | $2,152 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ENRICHMENT | $14,418 | $14,418 | |
| FOOD | $8,801 | $8,801 | |
| STAFF TRAINING | $8,700 | $7,563 | $1,137 |
| CLASSROOM MATERIALS | $7,900 | $7,900 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,794 | TotalAmt |
| Program Services | $16,963 | ProgramServicesAmt |
| Management And General | $1,831 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,136 | TotalAmt |
| Program Services | $640,098 | ProgramServicesAmt |
| Management And General | $213,664 | ManagementAndGeneralAmt |
| Fundraising | $3,374 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,902 | BOYAmt |
| EOY | $287,427 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,675 | BOYAmt |
| EOY | $30,096 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $102,836 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $89,134 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,973 | BOYAmt |
| EOY | $13,702 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,093 | BOYAmt |
| EOY | $176,198 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,643 | BOYAmt |
| EOY | $507,423 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $451 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $451 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,643 | BOYAmt |
| EOY | $506,972 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,643 | BOYAmt |
| EOY | $506,972 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,643 | BOYAmt |
| EOY | $507,423 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $61,743 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,385 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $2,201 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,440 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,782 | DepreciationAmt |
| Book Value | $8,658 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,120 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,802 | DepreciationAmt |
| Book Value | $2,318 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,276 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,550 | DepreciationAmt |
| Book Value | $2,726 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,702 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL TAX PAYABLE | Desc |
| Amt | $451 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $451 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE LEARNING TREE DOES NOT DISCRIMINATE BY RACE, SEX, CREED, NATIONAL ORIGIN, OR SEXUAL ORIENTATION IN EITHER ADMISSION OF STUDENTS OR IN HIRING POLICIES. THIS IS PUBLICIZED IN BROCHURES AND ON THE SCHOOL'S WEBSITE. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Business Name Line2NameOfInterested/BusinessName/BusinessNameLine2Txt | Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|---|
| VINCENT DUFFY | ||||
| DW 15 | PRESIDENT | $61,133 | BUILDING RENT | false |
| ROSLYN DUFFY | ||||
| DW 15 | VICE PRESIDENT | $61,133 | BUILDING RENT | false |
| LAURIE WICK | ||||
| DW 15 | SECRETARY | $61,133 | BUILDING RENT | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | VINCENT DUFFY, ROSLYN DUFFY, AND LAURIE WICK ARE OWNERS OF DW 15. THE LEARNING TREE RENTS ITS BUILDING FROM DW 15, AND PAID RENT OF 61,132.50 IN THE 2016-2017 FISCAL YEAR. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | VINCENT DUFFY ROSLYN DUFFY PRESIDENT VICE PRES. MARRIED |
| FORM 990, PAGE 6, PART VI, LINE 11B | PRIOR TO FILING AND AFTER THE DIRECTOR HAS MET WITH THE ACCOUNTANT, MEMBERS MEET WITH THE DIRECTOR TO REVIEW FORM 990. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST MAY NOT VOTE ON ISSUES WITH WHICH THEY ARE CONFLICTED. ADDITIONALLY, MEMBERS ARE REQURED TO DISCLOSE SUCH CONFLICTS AS THEY ARISE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD REVIEWS AND APPROVES THE DIRECTOR'S SALARY BASED ON A REVIEW OF THE ANNUAL ACTIVITY OF THE ORGANIZATION AND COMPARABLE COMPENSATION DATA OF OTHER MONTESSORI SCHOOLS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD REVIEWS AND APPROVES OFFICER SALARIES BASED ON A REVIEW OF THE ANNUAL ACTIVITY OF THE ORGANIZATION AND COMPARABLE COMPENSATION DATA OF OTHER MONTESSORI SCHOOLS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES AVAILABLE ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, FINANCIAL RECORDS, AND FORM 990 UPON REQUEST. |
| FORM 990, PART VII | DURING THE CURRENT YEAR, VINCENT DUFFY, PRESIDENT, WORKED AN AVERAGE OF 15 HOURS PER MONTH AS A SUBSTITUTE TEACHER. |
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