LEARNING TREE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING TREE (EIN 91-1072804)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2013-12-02
- IRS object ID
- 201323369349300702
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-12-02T07:50:20-08:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911582337 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Roger Williams EA & Associates | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12811 8th Ave W STE C 205 | AddressLine1 |
| City | Everett | City |
| State | WA | State |
| ZIP Code | 98204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911072804 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEARNING TREE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LEAR | NameControl |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1721 15TH AVE | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98122 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | VINCENT DUFFY | Name |
| Title | DIRECTOR | Title |
| Phone | 2063244788 | Phone |
| Date Signed | 2013-12-02 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Roger L Williams | Name |
| PTIN | P00369751 | PTIN |
| Phone | 4255128469 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 871177 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LEARNINGTREEMONTESSORI.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1979 | YearFormation |
| State Legal Domicile | WA | StateLegalDomicile |
| Activity Or Mission Description | WE PROVIDE MONTESSORI FULL DAY PRESCHOLL EDUCATION TO 50 CHILDREN FOR 12 MONTHS PER YEAR. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 25 | TotalNbrEmployees |
| Total Nbr Volunteers | 2 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 27447 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 58210 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 753157 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 758983 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4721 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4053 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 13927 | OtherRevenuePriorYear |
| Other Revenue Current Year | 10552 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 799252 | TotalRevenuePriorYear |
| Total Revenue Current Year | 831798 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 962 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 686996 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 645187 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 48482 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 171873 | OtherExpensePriorYear |
| Other Expenses Current Year | 210678 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 859831 | TotalExpensesPriorYear |
| Total Expenses Current Year | 855865 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -60579 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -24067 | RevenuesLessExpensesCY |
| Total Assets BOY | 162386 | TotalAssetsBOY |
| Total Assets EOY | 161477 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 162386 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 161477 | NetAssetsOrFundBalancesEOY |
| Mission Description | WE PROVIDE MONTESSORI FULL DAY PRESCHOLL EDUCATION TO 50 CHILDREN FOR 12 MONTHS PER YEAR. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 639448 | Expense |
| Revenue | 760970 | Revenue |
| Description | OPERATING A FULL TIME DAY MONISORURI SCOOL FOR CHILDREN | Description |
| Total Program Service Expense | 639448 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 15 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 25 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | false | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | VINCENT DUFFY | NamePerson |
| Telephone Number | 2063244788 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1721 15TH AVE | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98122 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| HEATHER TIMM | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROBERT PURCELL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| VINCENT DUFFY | ||||||
| DIRECTOR | 40.00 | X | 69166 | 0 | 0 | X |
| LAURIE WICK | ||||||
| PRESIDENT | 1.00 | 0 | 0 | 0 | X | |
| ROSLYN DUFFY | ||||||
| VICE PRESIDENT | 1.00 | 0 | 0 | 0 | X | |
| TOMOKO MATSUNO | ||||||
| SEC | 1.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 69166 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Fundraising Events | 2734 | FundraisingEvents |
| All Other Contributions | 55476 | AllOtherContributions |
| Total Contributions | 58210 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION AND PROGRAM FEE | Description |
| Business Code | 611000 | BusinessCode |
| Total Revenue Column | 758983 | TotalRevenueColumn |
| Related Or Exempt Function Income | 758983 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 758983 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4053 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4053 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 49262 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 2734 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 39379 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9883 | TotalRevenueColumn |
| Exclusion | $9,883 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Refund from Overcharge | Description |
| Business Code | 611000 | BusinessCode |
| Total Revenue Column | 669 | TotalRevenueColumn |
| Related Or Exempt Function Income | 669 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 669 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 831798 | TotalRevenueColumn |
| Related Or Exempt Function Income | 763705 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $9,883 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69166 | Total |
| Program Services | 57666 | ProgramServices |
| Management And General | 9000 | ManagementAndGeneral |
| Fundraising | 2500 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 423725 | Total |
| Program Services | 329072 | ProgramServices |
| Management And General | 90153 | ManagementAndGeneral |
| Fundraising | 4500 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 109243 | Total |
| Program Services | 86268 | ProgramServices |
| Management And General | 21475 | ManagementAndGeneral |
| Fundraising | 1500 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43053 | Total |
| Program Services | 33839 | ProgramServices |
| Management And General | 8611 | ManagementAndGeneral |
| Fundraising | 603 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11040 | Total |
| Management And General | 11040 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 740 | Total |
| Program Services | 740 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4133 | Total |
| Management And General | 4133 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59136 | Total |
| Program Services | 47500 | ProgramServices |
| Management And General | 11636 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1778 | Total |
| Program Services | 1778 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11354 | Total |
| Program Services | 11354 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1931 | Total |
| Program Services | 1931 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8602 | Total |
| Program Services | 715 | ProgramServices |
| Management And General | 7887 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PROGRAM SUPPLIES | 18578 | 18578 | ||
| JANITORIAL & MAIN | 21977 | 17977 | 4000 | |
| IN HOUSE FUND RAISING | 39379 | 39379 | ||
| PARENT PROGRAMS | 5804 | 5804 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26226 | Total |
| Program Services | 26226 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 855865 | Total |
| Program Services | 639448 | ProgramServices |
| Management And General | 167935 | ManagementAndGeneral |
| Fundraising | 48482 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26986 | BOY |
| EOY | 8460 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11538 | BOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2000 | BOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 89046 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 80169 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8559 | BOY |
| EOY | 8877 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113303 | BOY |
| EOY | 144140 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162386 | BOY |
| EOY | 161477 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162386 | BOY |
| EOY | 161477 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162386 | BOY |
| EOY | 161477 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162386 | BOY |
| EOY | 161477 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -24067 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3924 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 19234 | ReconcilationOtherChanges |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 25252 | InvestmentCostOrOtherBasis |
| Depreciation | 19943 | Depreciation |
| Book Value | 5309 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 63794 | InvestmentCostOrOtherBasis |
| Depreciation | 60226 | Depreciation |
| Book Value | 3568 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8877 | TotalOfBookValueLandBuildings |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | E5 | Identifier |
| Return Reference | Description of nondiscriminatory policy Question 3 | ReturnReference |
| Explanation | THE 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 SCHOOL9S WEB SITE. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Auction | NameOfEvent1 |
| Gross Receipts Event1 | 49262 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 49262 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 10023 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 29356 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 49262 | GrossReceiptsTotal |
| Gross Revenue Total Events | 49262 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 10023 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 29356 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 39379 | DirectExpenseSummaryEvents |
| Net Income Summary | 9883 | NetIncomeSummary |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| VINCENT DUFFY | |||
| DIRECTOR | 14780 | BUILDING RENT | false |
| ROSLYN DUFFY | |||
| BOARD MEMBER | 14780 | BUILDING RENT | false |
| LAURIE WICK | |||
| BOARD PRESIDENT | 29570 | BUILDING RENT | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| O01 | Officer directors etc family relationship Part VI line 2 | Officers Vincent Duffy and Roslyn Duffy are married to each other. |
| O02 | 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 |
| O03 | 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 |
| O04 | Governing documents etc available to public Part VI line 19 | The school makes availible all of its9 governing documents, confict of interest statement and finacial records including the form 990 upon request. |
| O05 | Explanation of other changes in net assets or fund balances Part XI line 9 | Increase in the investment portfoilio because of adding a contribution and reivestment of dividends |
Comments