The Learning Tree Farm INC FY2023 filing

Tax-deductible

Dayton, OH501(c)(3)EIN 31-0831408Revenue $461K in FY2023

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.
72¢ of each $1 spent went to programs.
$68K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$68K
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
Fine: 1.6 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
$5K
0.4% 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
$461K
-15% vs prior year
Spent
$581K
To programs
72%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$461K
FY2023▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$608K
FY2021$494K
FY2022$544K
FY2023$461K
FY2024$576K
Expenses
$581K
FY2023▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$321K
FY2021$417K
FY2022$522K
FY2023$581K
FY2024$563K
Net assets
$1.3M
FY2023▼ -3%
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 FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

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

72 cents of each dollar spent went to programs.

Program services 72% · $419K Management & general 11% · $66K Fundraising 17% · $97K

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; $68K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$67,691Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
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.

Questions for The Learning Tree Farm INC

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Provided by the organization

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1 program · $419K · in their own filed words · FY2023
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.

$419Kprogram 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
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$461K
Ln 12
Fees for servicesLn 2g$238K
Gifts and grantsLn 1h$227K
Investment incomeLn 3$4K
Money outPt IX
$581K
Ln 25
Programscol B$419K
Managementcol C$66K
Fundraisingcol D$97K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$76K
Total assetsLn 16$1.3M
LiabilitiesLn 26$5K
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$227K
Fundraising eventsLn 1c$27K
Fees for servicesLn 2g$238K
Investment incomeLn 3$4K
Gains on assetsLn 7−$14K
Total revenueLn 12$461K
Assets in detailPt X, end of year
CashLn 1$76K
Cash and savings togetherLn 1–2$76K
InvestmentsLn 11–13$495K
Land, buildings, equipmentLn 10c$737K
Total assetsLn 16$1.3M
LiabilitiesLn 26$5K
Net assetsLn 32$1.3M
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 FY23End FY23
Cash and savingsLn 1–2$149K$76K
InvestmentsLn 11–13$556K$495K
Land, buildings, equipmentLn 10c$649K$737K
Total assetsLn 16$1.4M$1.3M
LiabilitiesLn 26$5K$5K
Net assetsLn 32$1.4M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$339K$253K$47K$39K
Payroll taxesLn 10$27K$20K$4K$3K
Depreciation, depletion and amortizationLn 22$35K$35K$0$350
Other expenses (24a–d)Ln 24$111K$60K$5K$46K
All other expensesLn 24e$68K$50K$10K$9K
Total functional expensesLn 25$581K$419K$66K$97K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $576K$563K$13K$1.4M 990 PDF
FY2023 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $461,137 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $338,302$227,015
I-9 Program service revenuePrior year $188,479$238,161
I-10 Investment incomePrior year $13,201−$9,181
I-11 Other revenuePrior year $4,252$5,142
I-12 Total revenuePrior year $544,234$461,137
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $314,732$366,544
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $207,060$214,396
I-18 Total expensesPrior year $521,792$580,940
I-19 Revenue less expensesPrior year $22,442−$119,803
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 $461,137 across 8 lines filed
VIII-1c Fundraising events$26,582
VIII-1f All other contributions, gifts and grants$200,433
VIII-1h Total contributions, gifts and grants$227,015
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$238,161
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $4,422$4,422
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax −$13,603−$13,603
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,142 · Unrelated business $0 · Excluded from tax $0$5,142
VIII-12 Total revenueRelated to mission $243,303 · Unrelated business $0 · Excluded from tax −$9,181$461,137
Part IX · Statement of functional expenses $580,940 across 5 lines filed
IX-7 Other salaries and wagesPrograms $253,445 · Management $46,844 · Fundraising $38,888$339,177
IX-10 Payroll taxesPrograms $20,491 · Management $3,732 · Fundraising $3,144$27,367
IX-22 Depreciation, depletion and amortizationPrograms $34,696 · Management $0 · Fundraising $350$35,046
IX-24 Other expenses (24a–d)Programs $60,394 · Management $5,354 · Fundraising $45,635$111,383
IX-24e All other expensesPrograms $49,543 · Management $9,670 · Fundraising $8,754$67,967
IX-25 Total functional expensesPrograms $418,569 · Management $65,600 · Fundraising $96,771$580,940
Part X · Balance sheet $1,316,961 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $148,672$76,074
X-4 Accounts receivableStart of year $552$3,088
X-8 Inventories for sale or useStart of year $5,320$5,320
X-10c Land, buildings and equipment, netStart of year $649,381$737,432
X-12 Other securitiesStart of year $555,785$495,047
X-16 Total assetsStart of year $1,359,710$1,316,961
X-17 Accounts payable and accrued expensesStart of year $5,061$5,496
X-26 Total liabilitiesStart of year $5,061$5,496
X-27 Net assets without donor restrictionsStart of year $1,179,789$1,119,985
X-28 Net assets with donor restrictionsStart of year $174,860$191,480
X-32 Total net assets or fund balancesStart of year $1,354,649$1,311,465
X-33 Total liabilities and net assetsStart of year $1,359,710$1,316,961
Part XI · Reconciliation of net assets $1,311,465 net assets at year end
XI-1 Total revenue$461,137
XI-2 Total expenses$580,940
XI-3 Revenue less expenses−$119,803
XI-4 Net assets at start of year$1,354,649
XI-5 Net unrealized gains (losses) on investments$76,621
XI-9 Other changes in net assets−$2
XI-10 Net assets at end of year$1,311,465

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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