LEARNING TREE AND EDUCATIONAL CENTER: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LEARNING TREE AND EDUCATIONAL CENTER (EIN 13-3313723)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-09-03
IRS object ID
202642459349300344
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2026-09-03T00:30:54-04:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Middleton & AssociatesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14079 Beaver Oak CourtAddressLine1Txt
CityDuluthCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30096ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133313723EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Learning Tree and EducationalBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Lois GregoryInCareOfNm
Business Name ControlLEARBusinessNameControlTxt
Phone7189440958PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13920 Paulding AveAddressLine1Txt
CityBronxCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10466ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLOIS GREGORYPersonNm
Person TitleCoordinating DirectorPersonTitleTxt
Phone9143349803PhoneNum
Signature2026-08-24SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNAJAH MIDDLETONPreparerPersonNm
PTINP02286481PTIN
Phone9172169350PhoneNum
Preparation2026-09-02PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLois GregoryPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1801 Bartholdi StreetAddressLine1Txt
CityBronxCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10467ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$791,821GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.learningtreeprep.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionThe learning tree provides a safe, healthy, cultural and educational environment for young children whose parents are unable to care for them due to work, disability, or other reason. We provide dignity and self-esteem through quality education to children.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$723,836PYContributionsGrantsAmt
CY Contributions Grants$757,561CYContributionsGrantsAmt
PY Program Service Revenue$408,823PYProgramServiceRevenueAmt
CY Program Service Revenue$34,260CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,132,659PYTotalRevenueAmt
CY Total Revenue$791,821CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$296,350PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$206,200CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$8,713CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$8,713CYTotalFundraisingExpenseAmt
PY Other Expenses$144,094PYOtherExpensesAmt
CY Other Expenses$426,628CYOtherExpensesAmt
PY Total Expenses$440,444PYTotalExpensesAmt
CY Total Expenses$641,541CYTotalExpensesAmt
PY Revenues Less Expenses$692,215PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$150,280CYRevenuesLessExpensesAmt
Total Assets BOY$646,681TotalAssetsBOYAmt
Total Assets EOY$790,961TotalAssetsEOYAmt
Total Liabilities BOY$6,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$640,681NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$790,961NetAssetsOrFundBalancesEOYAmt
MissionThe learning tree provides a safe, healthy, cultural and educational environment for young children whose parents are unable to care for them due to work, disability, or other reason. We provide dignity and self-esteem through quality education to children.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$353,146ExpenseAmt
DescEducation servicesDesc
Total Program Service Expenses$353,146TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLois GregoryPersonNm
Phone7189440958PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1801 Bartholdi StreetAddressLine1Txt
CityBronxCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10467ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

Average Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtTitleTitleTxtOfficerOfficerInd
Mervin Larrier
2.000.00Yes (X)$36,800$0$0
Zenina Rice
40.000.00Yes (X)$32,233$0$0
Lois Gregory
40.000.00Yes (X)$17,350$0$0Coordinating DirectorYes (X)
Joyce Ansari
40.000.00Yes (X)$11,700$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$98,083TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$8,712FundraisingAmt
All Other Contributions$748,849AllOtherContributionsAmt
Total Contributions$757,561TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Trips611710$30,325$30,325
Registration fees611710$3,935$3,935
FieldValueIRS element (for citing)
Total Program Service Revenue$34,260TotalProgramServiceRevenueAmt
Contri Rpt Fundraising Event$8,712ContriRptFundraisingEventAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$791,821TotalRevenueColumnAmt
Related Or Exempt Func Income$34,260RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$206,200TotalAmt
Management And General$206,200ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,818TotalAmt
Program Services$9,818ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$8,713TotalAmt
Fundraising$8,713FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,535TotalAmt
Program Services$1,535ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$249TotalAmt
Program Services$249ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,284TotalAmt
Program Services$6,284ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$226,933TotalAmt
Program Services$226,933ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$99,274TotalAmt
Program Services$99,274ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$38,485TotalAmt
Management And General$38,485ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Uniforms$3,317$3,317
Parking$100$100
Program services$1,333$1,333
Food$844$844

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$38,456TotalAmt
Program Services$3,459ProgramServicesAmt
Management And General$34,997ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$641,541TotalAmt
Program Services$353,146ProgramServicesAmt
Management And General$279,682ManagementAndGeneralAmt
Fundraising$8,713FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$646,681BOYAmt
EOY$790,961EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$646,681BOYAmt
EOY$790,961EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$6,000BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,000BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$640,681BOYAmt
EOY$790,961EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$640,681BOYAmt
EOY$790,961EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$646,681BOYAmt
EOY$790,961EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$150,280ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Governing body has had a chance to review the 990 before filing.
Conflict of interest policy compliance Part VI line 12cAll members of the governing body adhere to the conflict of interest policy rules
Governing documents etc available to public Part VI line 19All governing documents can and will be made available to the general public upon request

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.