LEARNING TREE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LEARNING TREE (EIN 91-1072804)
- Tax period
- 2011-09-01 to 2012-08-31
- Filed
- 2013-01-22
- IRS object ID
- 201340229349300604
- Schema version
- 2011v1.2
- 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 | 2013-01-22T08:16:05-00:00 | Timestamp |
| Tax Period End Date | 2012-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 Suite 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 | 2011-09-01 | 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 |
| Phone | 2063244788 | Phone |
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 |
| Date Signed | 2013-01-22 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Roger Williams | Name |
| Phone | 4255128469 | Phone |
| Date Prepared | 2013-01-22 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | VINCENT DUFFY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13016 19 NE | AddressLine1 |
| City | SEATTLE | City |
| State | WA | State |
| ZIP Code | 98125 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 830945 | 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 | THE MISSION IS TO PROVIDE MONTESSORI FULL DAY PRESCHOOL EDUCATION FOR CHILDREN | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 28 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 62745 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 27447 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 711199 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 753157 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6619 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4721 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 30773 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13927 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 811336 | TotalRevenuePriorYear |
| Total Revenue Current Year | 799252 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 962 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 594049 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 686996 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 13050 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 201821 | OtherExpensePriorYear |
| Other Expenses Current Year | 171873 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 795870 | TotalExpensesPriorYear |
| Total Expenses Current Year | 859831 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 15466 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -60579 | RevenuesLessExpensesCY |
| Total Assets BOY | 206649 | TotalAssetsBOY |
| Total Assets EOY | 162386 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 206649 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 162386 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WE PROVIDE MONTESSORI FULL DAY PRESCHOOL EDUCATION TO 56 CHILDREN | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 739787 | Expense |
| Description | OPERATING A FULL TIME DAY MONISORURI SCHOOL FOR CHILDREN | Description |
| Total Program Service Expense | 739787 | 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 |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 12 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 28 | 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 |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | 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 15 AVE | AddressLine1 |
| City | SEATTLE | City |
| State | WA | State |
| ZIP Code | 98122 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|---|
| VINCENT DUFFY | ||||||||
| DIRECTOR | 040.00 | X | X | X | X | 67727 | 0 | 0 |
| ROSLYN DUFFY | ||||||||
| VP | 001.00 | X | 0 | 0 | 0 | |||
| LAURIE WICK | ||||||||
| PRES | 001.00 | X | 0 | 0 | 0 | |||
| TOMOKO MATSUNO | ||||||||
| SEC | 001.00 | X | 0 | 0 | 0 | |||
| BERERLY TOROK | ||||||||
| TREASURE | 001.00 | X | 0 | 0 | 0 | |||
| ROBERT PURCELL | ||||||||
| BOARD MEMBER | 001.00 | X | 0 | 0 | 0 | |||
| HEATHER TIMM | ||||||||
| BOARD MEMBER | 001.00 | X | 0 | 0 | 0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 67727 | TotalReportableCompFromOrg |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 27447 | AllOtherContributions |
| Total Contributions | 27447 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION AND PROGRAM FEES | Description |
| Total Revenue Column | 753157 | TotalRevenueColumn |
| Related Or Exempt Function Income | 753157 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 753157 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4721 | TotalRevenueColumn |
| Exclusion | $4,721 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 45620 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 35222 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 31693 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13927 | TotalRevenueColumn |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 799252 | TotalRevenueColumn |
| Related Or Exempt Function Income | 753157 | RelatedOrExemptFunctionIncome |
| Exclusion | $4,721 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 962 | Total |
| Program Services | 962 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78480 | Total |
| Program Services | 66980 | ProgramServices |
| Management And General | 7000 | ManagementAndGeneral |
| Fundraising | 4500 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 440895 | Total |
| Program Services | 344555 | ProgramServices |
| Management And General | 91340 | ManagementAndGeneral |
| Fundraising | 5000 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15945 | Total |
| Program Services | 15945 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107599 | Total |
| Program Services | 107599 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44077 | Total |
| Program Services | 44077 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100 | Total |
| Management And General | 100 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7707 | Total |
| Management And General | 7707 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 847 | Total |
| Management And General | 847 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3686 | Total |
| Program Services | 3686 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4060 | Total |
| Program Services | 4060 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8064 | Total |
| Program Services | 8064 | ProgramServices |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60784 | Total |
| Program Services | 60784 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9143 | Total |
| Program Services | 9143 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1859 | Total |
| Program Services | 1859 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23280 | Total |
| Program Services | 23280 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| ADMIN EXPENSE | 4902 | 1352 | 3550 |
| PROGRAM DIRECT EXPENSE CLASSROOM | 22594 | 22594 | |
| MAINTENANCE | 9734 | 9734 | |
| DUES SUBSCRIPTIONS PERMITS | 5794 | 5794 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9319 | Total |
| Program Services | 9319 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 859831 | Total |
| Program Services | 739787 | ProgramServices |
| Management And General | 106994 | ManagementAndGeneral |
| Fundraising | 13050 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34623 | BOY |
| EOY | 26986 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53530 | BOY |
| EOY | 11538 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2000 | BOY |
| EOY | 2000 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 86798 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 78239 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11623 | BOY |
| EOY | 8559 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104873 | BOY |
| EOY | 113303 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206649 | BOY |
| EOY | 162386 | 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 | 206649 | BOY |
| EOY | 162386 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206649 | BOY |
| EOY | 162386 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206649 | BOY |
| EOY | 162386 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -60579 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 16316 | 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 |
| Public Support Pertcentage170 | 0.00000 | PublicSupportPertcentage170 |
| Public Support Percentage509 | 0.00000 | PublicSupportPercentage509 |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Included On FS | false | IncludedOnFS |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 946 | OtherCostOrOtherBasis |
| Depreciation | 946 | Depreciation |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 44755 | OtherCostOrOtherBasis |
| Depreciation | 38515 | Depreciation |
| Book Value | 6240 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 42043 | OtherCostOrOtherBasis |
| Depreciation | 39724 | Depreciation |
| Book Value | 2319 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8559 | 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 Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | false | AgreementRefFundraising |
| Licensed States | WA | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 80842 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 35222 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 45620 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 31693 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 80842 | GrossReceiptsTotal |
| Charitable Contributions Total | 35222 | CharitableContributionsTotal |
| Gross Revenue Total Events | 45620 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 31693 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 31693 | DirectExpenseSummaryEvents |
| Net Income Summary | 13927 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| BRIGHET DUFFY | |||
| EMPLOYEE | 20886 | WAGES FOR TEACHING | false |
| VINCENT DUFFY | |||
| OFFICER / EMPLOYEE | 67727 | WAGES FORTEACHING MANAGING THE SCHOLL | false |
| VINCENT DUFFY | |||
| OFFICER / LANDLORD | 25786 | RENT RECEIVED | false |
| LAURIE WICK | |||
| OFFICER / LANDLORD | 25786 | RENT RECEIVED | false |
Form990 Schedule L Part V Form990ScheduleLPartV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| IV | 1 | BRIDGET DUFFY IS RELATED TO OFFICER VINCENT DUFFY AND OFFICER ROSLYN DUFFY AND IS EMPLOYED BY THE LEARNING TREE AS A TEACHER EARNING 16,772 IN TAX YEAR 2010. |
| IV | 2 | VINCENT DUFFY IS AN OFFICER AND EMPLOYED BY THE LEARNING TREE AS A DIRECTOR OF PROGRAMS, MANAGER OF THE SCHOOL AND TEACHER. HE WAS PAID 72551 IN TAX YEAR 2010. |
| IV | 3 | VINCENT DUFFY ALSO RECEIVES RENT FROM THE LEARNING TREE FOR THE BUILDING HE OWNS HALF OF WITH LAURA WICK WHO ALSO IS AN OFFICER ON THE BOARD. HE RECEIVED 25,332 OF RENT IN TAX YEAR 2010 FROM THE LEARNING TREE WHICH IS THE ONLY OCCUPANT OF THE BUILDING. |
| IV | 4 | LAURA WICK RECEIVES RENT FROM THE LEARNING TREE FOR THE BUILDING SHE OWNS HALF OF AND IS AN OFFICER ON THE BOARD. SHE RECEIVED 25,332 OF RENT IN TAX YEAR 2010 FROM THE LEARNING TREE WHICH IS THE ONLY OCCUPANT OF THE BUILDING. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990 Part XI | 5 | REFLECTS A CHANGE IN THE INVESTMENT ACCOUNTS |
| Form 990 Part VI | 11A11B | ALL MEMBERS MEET WITH THE DIRCTOR TO REVIEW THE 990 TAX RETURN AFTER THE DIRECTOR MEETS WITH THE ACCOUNTANT |
| Form 990 Part VI | 19 | THE SCHOOL MAKES AVAILIBLE ALL OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT AND FINANCIAL RECORDS INCLUDING THE FORM 990 UPON REQUEST. |
| Form 990 Part III | 1 | THE LEARNING TREE PROVIDS A FULL TIME MONTESSORI PRE-SCHOOL EDUCATION FOR 56 CHILDREN. STUDENTS ATTEND CLASSES FROM 730AM UNTIL 530 EITHER 3, 4 OR 5 DAYS PER WEEK YEAR AROUND. |
| Form 990 Part VI | 2 | OFFICERS VINCENT DUFFY AND ROSLYN DUFFY ARE MARRIED TO EACH OTHER. |
| Form 990 Part VI | 7a | THE BOARD ELECTS THE DIRECTOR AND APPORVES THE BUDGET AND REVIEWS THE FINANCIAL ACTIVITIES OF THE SCHOOL |
| Form 990 Part XI Line 5 REFLECTS A CHANGE IN THE INVESTMENT ACCOUNTS Form 990 Part VI Section B Line 11A11B ALL MEMBERS MEET WITH THE DIRCTOR TO REVIEW THE 990 TAX RETURN AFTER THE DIRECTOR MEETS WITH THE ACCOUNTANT Form 990 Part VI Section C Line 19 THE SCHOOL MAKES AVAILIBLE ALL OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT AND FINANCIAL RECORDS INCLUDING THE FORM 990 UPON REQUEST. Form 990 Part III Line 1 THE LEARNING TREE PROVIDS A FULL TIME MONTESSORI PRE-SCHOOL EDUCATION FOR 56 CHILDREN. STUDENTS ATTEND CLASSES FROM 730AM UNTIL 530 EITHER 3, 4 OR 5 DAYS PER WEEK YEAR AROUND. Form 990 Part VI Section A Line 2 OFFICERS VINCENT DUFFY AND ROSLYN DUFFY ARE MARRIED TO EACH OTHER. Form 990 Part VI Section A Line 7a THE BOARD ELECTS THE DIRECTOR AND APPORVES THE BUDGET AND REVIEWS THE FINANCIAL ACTIVITIES OF THE SCHOOL |
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