The Learning Tree INC EIN 26-2963674

The Learning Tree INC

EIN  26-2963674 Public charity (501(c)(3)) Washington, DC
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Offers STEM programs to hundreds of disadvantaged children.
Leadership
Marva Berry · CEO
Money in and out
$170K revenue, $0 expenses
Bottom line
+100% surplus margin

Offers STEM programs to hundreds of disadvantaged children. For fiscal year 2024 it reported $170K in revenue, $0 in expenses, and $209K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$170K
Pt VIII · Ln 12
Total expenses
$0
Pt IX · Ln 25
Net assets
$209K
Pt X · Ln 32
Surplus margin
+100%
revenue over expenses, this year0% vs prior filing year
Revenue trend
+8%
avg. annual growth over 5 years
Donor-funded
100%
of revenue is gifts & grants0% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$170K
FY2024▲ +31%
Expenses
$0
FY2024
Total assets
$209K
FY2024▲ +36%
Total liabilities
$0
FY2024
Total revenue
$170K
Pt VIII · Ln 12
Total expenses
$0
Pt IX · Ln 25
Net assets
$209K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$170K
Total assetsPt X · Ln 16$209K
Program-expense ratioPt IX · col B
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2024.
01

Provided stem program for disadvantaged youth.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Learning Tree INC
EINHdr · item D26-2963674
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jwww.learningtree.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B90)
Ruling yearIRS BMFApr 2011

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b3
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 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A

Marva Berry’s $29K as Stem Coordinator is at the 72nd percentile of top reported officer pay among 144 <$100K education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Statement of Revenue

Part VIII
Contributions & grants100%$170K
Total revenueLn 12$170K

Balance Sheet

Part X · end of year
CashLn 1$209K
Total assetsLn 16$209K
Total liabilitiesLn 26$0
Total net assetsLn 32$209K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $209K · Operating expenses/yr $0
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $0 · Total expenses $0
Management & General
Management & general $0 · Total expenses $0
Fundraising
Fundraising $0 · Total expenses $0
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $143K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $170K · Total revenue $170K
100%
Government reliance
Government grants — · Total revenue $170K
Earned-income share
Program service revenue $0 · Total revenue $170K
0%
Investment reliance
Investment income $0 · Total revenue $170K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $0
Growth & trend
Revenue growth (YoY)
This year $170K · Prior year $130K
+31%
Revenue CAGR
FY2020 $124K · FY2024 $170K
+8%
Net-asset trend (YoY)
End of year $209K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $170K · Expenses $0
+100%
Liabilities-to-Assets
Total liabilities — · Total assets $209K
Net-asset ratio
Net assets $209K · Total assets $209K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $209K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Marva Berry · Reported title CEO · Highest reported compensation $0 · Total expenses $0
Total expenses not reported — showing dollar figure only
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $0
Peer comparison

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

MetricThis orgPeer medianPercentile
Fundraising cost ratio 0%
Revenue growth 31%

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.

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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 (Latest)$170K revenue · viewing · ⤓ 990 PDF
FY2023$130K revenue · ⤓ 990 PDF
FY2022$130K revenue · ⤓ 990 PDF
FY2021$0 revenue · ⤓ 990 PDF
FY2020$124K 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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