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The Learning Tree Farm INC

Tax-deductible

Dayton, OH501(c)(3) EIN 31-0831408Revenue $576K in FY2024

On file with the IRSlearningtreefarm.org3376 S Union Rd, 45417-5333 · Dayton, OHTax-exempt since Nov 1973Publicly supported — 509(a)(2)

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Learning Tree Farm's mission is to provide hands-on learning experiences for all children and families in a traditional farm setting.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 300 volunteers and 27 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $56K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Plus $512K in investments, Pt X · Ln 11–13
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$576K
+25% vs prior year
Spent
$563K
To programs
71%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$576K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$608K
FY2021$494K
FY2022$544K
FY2023$461K
FY2024$576K
Expenses
$563K
FY2024▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$321K
FY2021$417K
FY2022$522K
FY2023$581K
FY2024$563K
Net assets
$1.4M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.4M
FY2023$1.3M
FY2024$1.4M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $398K Management & general 13% · $72K Fundraising 16% · $92K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
Heather Ritter
Executive Director
$69,885Pt VII · Sec A
Jenn Parker
Vice-President
$0Pt VII · Sec A
$0Pt VII · Sec A
Ashley Warwar
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Collin Heinz
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Heather Ritter$69,885$67,691$61,716$52,266$51,127

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers hands-on farm experiences for children and families to learn.

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Provided by the organization

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1 program · $398K · in their own filed words · FY2024
01

Learning Tree Farm Inc.-Farming crops, vegetable gardens, animal husbandry, and nature projects for children and families. Also educational experiences on farm history such as the prior farm owners, their lifestyle, and tools used.

$398Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Ohio Childrens FoundationFY2025$15K
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$576K
Ln 12
Gifts and grantsLn 1h$328K
Fees for servicesLn 2g$247K
Other incomeLn 4–11$443
Money outPt IX
$563K
Ln 25
Programscol B$398K
Managementcol C$72K
Fundraisingcol D$92K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$1.4M
LiabilitiesLn 26$4K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$328K
Fundraising eventsLn 1c$19K
Fees for servicesLn 2g$247K
Investment incomeLn 3−$2K
Other incomeLn 4–11$443
Total revenueLn 12$576K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
InvestmentsLn 11–13$512K
Land, buildings, equipmentLn 10c$773K
Total assetsLn 16$1.4M
LiabilitiesLn 26$4K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 527
VolunteersI 6300
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$76K$95K
InvestmentsLn 11–13$495K$512K
Land, buildings, equipmentLn 10c$737K$773K
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$5K$4K
Net assetsLn 32$1.3M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$322K$243K$38K$40K
Payroll taxesLn 10$28K$21K$3K$3K
Depreciation, depletion and amortizationLn 22$41K$41K$0$0
Other expenses (24a–d)Ln 24$98K$38K$23K$37K
All other expensesLn 24e$74K$54K$8K$12K
Total functional expensesLn 25$563K$398K$72K$92K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $576K$563K$13K$1.4M 990 PDF
FY2023 $461K$581K−$120K$1.3M 990 PDF
FY2022 $544K$522K$22K$1.4M 990 PDF
FY2021 $494K$417K$77K$1.4M 990 PDF
FY2020 $608K$321K$287K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $576,110 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $227,015$328,385
I-9 Program service revenuePrior year $238,161$247,282
I-10 Investment incomePrior year −$9,181−$2,140
I-11 Other revenuePrior year $5,142$2,583
I-12 Total revenuePrior year $461,137$576,110
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $366,544$349,717
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $214,396$213,126
I-18 Total expensesPrior year $580,940$562,843
I-19 Revenue less expensesPrior year −$119,803$13,267
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $576,110 across 7 lines filed
VIII-1c Fundraising events$18,882
VIII-1f All other contributions, gifts and grants$309,503
VIII-1h Total contributions, gifts and grants$328,385
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$247,282
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax −$2,140−$2,140
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,583 · Unrelated business $0 · Excluded from tax $0$2,583
VIII-12 Total revenueRelated to mission $249,865 · Unrelated business $0 · Excluded from tax −$2,140$576,110
Part IX · Statement of functional expenses $562,843 across 5 lines filed
IX-7 Other salaries and wagesPrograms $243,214 · Management $38,357 · Fundraising $40,482$322,053
IX-10 Payroll taxesPrograms $21,171 · Management $3,159 · Fundraising $3,334$27,664
IX-22 Depreciation, depletion and amortizationPrograms $41,276 · Management $0 · Fundraising $0$41,276
IX-24 Other expenses (24a–d)Programs $38,429 · Management $22,570 · Fundraising $36,780$97,779
IX-24e All other expensesPrograms $54,243 · Management $8,256 · Fundraising $11,572$74,071
IX-25 Total functional expensesPrograms $398,333 · Management $72,342 · Fundraising $92,168$562,843
Part X · Balance sheet $1,388,701 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $76,074$95,230
X-4 Accounts receivableStart of year $3,088$3,044
X-8 Inventories for sale or useStart of year $5,320$5,320
X-10c Land, buildings and equipment, netStart of year $737,432$773,452
X-12 Other securitiesStart of year $495,047$511,655
X-16 Total assetsStart of year $1,316,961$1,388,701
X-17 Accounts payable and accrued expensesStart of year $5,496$3,906
X-26 Total liabilitiesStart of year $5,496$3,906
X-27 Net assets without donor restrictionsStart of year $1,119,985$1,063,768
X-28 Net assets with donor restrictionsStart of year $191,480$321,027
X-32 Total net assets or fund balancesStart of year $1,311,465$1,384,795
X-33 Total liabilities and net assetsStart of year $1,316,961$1,388,701
Part XI · Reconciliation of net assets $1,384,795 net assets at year end
XI-1 Total revenue$576,110
XI-2 Total expenses$562,843
XI-3 Revenue less expenses$13,267
XI-4 Net assets at start of year$1,311,465
XI-5 Net unrealized gains (losses) on investments$59,829
XI-9 Other changes in net assets$234
XI-10 Net assets at end of year$1,384,795

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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