The organization has three physical locations ( centers ) for on-site tutoring at low to no costs for disadvantaged families. Working with various school districts and departments, this has opened doors for the organization to offer tutoring services at no cost to the families.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 82 volunteers and 380 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
3 of 4
filings with a surplus
Average surplus $136K a year · 4% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$116K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $132
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
171% of total assets
Concern: liabilities are 171% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.2M
-5% vs prior year
Spent
$6.4M
To programs
65%
Net assets
−$495K
By yearFY2020–FY2024
Revenue
$5.2M
FY2024▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$878K
FY2022$3.8M
FY2023$3.0M
FY2024$5.4M
FY2024$5.2M
Expenses
$6.4M
FY2024▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$530K
FY2022$3.4M
FY2023$3.4M
FY2024$5.2M
FY2024$6.4M
Net assets
−$495K
FY2024▼ -167%
Tap a bar for its year
Net assets by fiscal year
FY2020$351K
FY2022$1.0M
FY2023$691K
FY2024$743K
FY2024−$495K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2016.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $4.2M Management & general 35% · $2.2M

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

3 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chairman
$116,432Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Joseph Atman’s $116K as Chairman is at the 43rd percentile of top reported officer pay among 3395 $1–10M 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.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2020
Joseph Atman$116,432$110,000$110,000$110,000$66,923
Patricia Deehring————$35,175

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.

See Middle Tree INC executive salaries →

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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 15aNo

Programs and updates

Provides supplemental educational services through learning and tutoring.

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Provided by the organization

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2 programs · $4.2M · in their own filed words · FY2024
01

The organization partners with various school districts throughout the 2024 year: Coachella Valley, Desert Sands, Oakland, Ontario-Monclaire, Pomona. These services are negotiated with the partner and provided at charge for the families enrolled.

$3.0Mprogram expense
02

The organization continues to provide second education services in physical centers located in Claremont, Sacramento, and Whittier. These services cover college counseling, financial aid, and supplemental educational elements.

$1.2Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$132

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.2M
Ln 12
Fees for servicesLn 2g$4.9M
Gifts and grantsLn 1h$218K
Other incomeLn 4–11$3K
Money outPt IX
$6.4M
Ln 25
Programscol B$4.2M
Managementcol C$2.2M
Owns and owesPt X
−$495K
net assets · Ln 32
Cash and savingsLn 1–2$139K
Total assetsLn 16$693K
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$218K
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$652
Other incomeLn 4–11$3K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$138K
SavingsLn 2$2K
Cash and savings togetherLn 1–2$139K
Land, buildings, equipmentLn 10c$21K
Other assetsLn 15$339K
Total assetsLn 16$693K
LiabilitiesLn 26$1.2M
Net assetsLn 32−$495K
OperationsPt I, VI
EmployeesI 5380
VolunteersI 682
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$580K$139K
Land, buildings, equipmentLn 10c$28K$21K
Total assetsLn 16$1.3M$693K
LiabilitiesLn 26$547K$1.2M
Net assetsLn 32$743K−$495K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$116K$116K
Other salaries and wagesLn 7$4.3M$3.4M$936K
Other employee benefitsLn 9$88K$88K
Payroll taxesLn 10$384K$330K$54K
Management feesLn 11a$376K$376K
Accounting feesLn 11c$47K$47K
Advertising and promotionLn 12$162K$4K$158K
Office expensesLn 13$145K$43K$101K
Information technologyLn 14$65K$130$65K
OccupancyLn 16$471K$422K$49K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$21K$10K$11K
InterestLn 20$72K$20$72K
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$120K$120K
Other expenses (24a–d)Ln 24$6K$244$6K
Total functional expensesLn 25$6.4M$4.2M$2.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $5.4M$5.2M$235K$743K 990 PDF
FY2023 $3.0M$3.4M−$391K$691K 990 PDF
FY2022 $3.8M$3.4M$352K$1.0M 990 PDF
FY2021 Not on file
FY2020 $878K$530K$348K$351K 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 $5,159,365 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $163,396$217,955
I-9 Program service revenuePrior year $5,211,881$4,937,818
I-10 Investment incomePrior year $23,347$652
I-11 Other revenuePrior year $5,813$2,940
I-12 Total revenuePrior year $5,404,437$5,159,365
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,954,558$4,901,412
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,214,762$1,496,222
I-18 Total expensesPrior year $5,169,320$6,397,634
I-19 Revenue less expensesPrior year $235,117−$1,238,269
Part VI · Governance 2 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $5,159,365 across 6 lines filed
VIII-1f All other contributions, gifts and grants$217,955
VIII-1h Total contributions, gifts and grants$217,955
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,937,818$4,937,818
VIII-3 Investment incomeRelated to mission $652$652
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,940$2,940
VIII-12 Total revenueRelated to mission $4,941,410$5,159,365
Part IX · Statement of functional expenses $6,397,634 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $116,432$116,432
IX-7 Other salaries and wagesPrograms $3,377,184 · Management $935,989$4,313,173
IX-9 Other employee benefitsManagement $87,525$87,525
IX-10 Payroll taxesPrograms $330,409 · Management $53,873$384,282
IX-11a Management feesManagement $375,645$375,645
IX-11c Accounting feesManagement $46,966$46,966
IX-12 Advertising and promotionPrograms $4,383 · Management $157,832$162,215
IX-13 Office expensesPrograms $43,487 · Management $101,446$144,933
IX-14 Information technologyPrograms $130 · Management $65,077$65,207
IX-16 OccupancyPrograms $422,424 · Management $48,630$471,054
IX-17 TravelManagement $3,052$3,052
IX-19 Conferences, conventions and meetingsPrograms $10,391 · Management $11,072$21,463
IX-20 InterestPrograms $20 · Management $72,007$72,027
IX-22 Depreciation, depletion and amortizationManagement $7,560$7,560
IX-23 InsuranceManagement $119,728$119,728
IX-24 Other expenses (24a–d)Programs $244 · Management $6,128$6,372
IX-25 Total functional expensesPrograms $4,188,672 · Management $2,208,962 · Fundraising $0$6,397,634
Part X · Balance sheet $692,514 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $169,878$137,527
X-2 Savings and temporary cash investmentsStart of year $410,424$1,506
X-3 Pledges and grants receivableStart of year $132,563$113,931
X-9 Prepaid expenses and deferred chargesStart of year $2,916$79,806
X-10c Land, buildings and equipment, netStart of year $28,374$20,813
X-15 Other assetsStart of year $73,557$338,931
X-16 Total assetsStart of year $1,290,123$692,514
X-17 Accounts payable and accrued expensesStart of year $43,270$235,840
X-25 Other liabilitiesStart of year $3,729$374,918
X-26 Total liabilitiesStart of year $546,999$1,187,659
X-27 Net assets without donor restrictionsStart of year $743,124−$495,145
X-32 Total net assets or fund balancesStart of year $743,124−$495,145
X-33 Total liabilities and net assetsStart of year $1,290,123$692,514
Part XI · Reconciliation of net assets −$495,145 net assets at year end
XI-1 Total revenue$5,159,365
XI-2 Total expenses$6,397,634
XI-3 Revenue less expenses−$1,238,269
XI-4 Net assets at start of year$743,124
XI-10 Net assets at end of year−$495,145

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

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