Ilm Tree EIN 20-8580051

Ilm Tree

EIN  20-8580051 Public charity (501(c)(3)) Lafayette, CA Founded 2007
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
an education nonprofit
Leadership
Adnan Samma · President
Money in and out
$609K revenue, $640K expenses
Bottom line
69% program efficiency

Ilm Tree is an education nonprofit based in Lafayette, CA, formed in 2007. For fiscal year 2024 it reported $609K in revenue, $640K in expenses, and $238K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$609K
Pt VIII · Ln 12
Total expenses
$640K
Pt IX · Ln 25
Net assets
$238K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$31K
Where spending went · Part IX cols B–D
Program services $0.69 Management & general $0.31 Fundraising $0.00
Program efficiency
69%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
1.6mo
months of highly liquid reserves at operating expense rate▼ -27% vs prior filing year
Surplus margin
-5%
revenue over expenses, this year▼ -1044% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$609K
FY2024▼ -2%
Expenses
$640K
FY2024▲ +3%
Total assets
$244K
FY2024▼ -10%
Total liabilities
$5K
FY2024
Total revenue
$609K
Pt VIII · Ln 12
Total expenses
$640K
Pt IX · Ln 25
Net assets
$238K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$31K
Total assetsPt X · Ln 16$244K
Program-expense ratioPt IX · col B69%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

1 program service account for $442K of program spending, described in the organization's own filed words · FY2024.
01

To provide a quality home-schooled learning environment with small class sizes and personal attention.

$442Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CIlm Tree
EINHdr · item D20-8580051
Principal addressHdr · item CLafayette, CA
WebsiteHdr · item Jilmtree.org
Year of formationHdr · item L2007
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B90)
Ruling yearIRS BMFJun 2008

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$603K · 99%
Other revenue$3K · 1%
Program service revenue99%$603K
Other revenue1%$3K
Contributions & grants$3K
Total revenueLn 12$609K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.69 Management & general $0.31 Fundraising $0.00
Program services69%$442K
Management & general31%$198K
Fundraising$446
Total functional expensesLn 25$640K

Balance Sheet

Part X · end of year
CashLn 1$86K
Total assetsLn 16$244K
Total liabilitiesLn 26$5K
Total net assetsLn 32$238K
Months of cash on handcomputed1.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $86K · Operating expenses/yr $640K
1.6 months
Where the money goes
Program services
Program services $442K · Total expenses $640K
69%
Management & General
Management & general $198K · Total expenses $640K
31%
Fundraising
Fundraising $446 · Total expenses $640K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $149 · Solicited contributions (3-yr avg) $3K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $3K · Total revenue $609K
0%
Government reliance
Government grants — · Total revenue $609K
Earned-income share
Program service revenue $603K · Total revenue $609K
99%
Investment reliance
Investment income $0 · Total revenue $609K
0%
Program self-sufficiency
Program service revenue $603K · Total expenses $640K
94%
Growth & trend
Revenue growth (YoY)
This year $609K · Prior year $623K
-2%
Revenue CAGR
FY2019 $578K · FY2024 $609K
+1%
Net-asset trend (YoY)
End of year $238K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $609K · Expenses $640K
-5%
Liabilities-to-Assets
Total liabilities — · Total assets $244K
Net-asset ratio
Net assets $238K · Total assets $244K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $244K
0%
People & payroll
Highest Reported Total Compensation
Individual Adnan Samma · Reported title President · Highest reported compensation $0 · Total expenses $640K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $23K · Total expenses $640K
4%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 69%
Overhead ratio 31%
Fundraising cost ratio 17%
Revenue growth -2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$20

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$623K revenue · ⤓ 990 PDF
FY2023$591K revenue · ⤓ 990 PDF
FY2022$572K revenue · ⤓ 990 PDF
FY2021$510K revenue · ⤓ 990 PDF
FY2020$578K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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