Middle Tree INC EIN 47-3525937

Middle Tree INC FY2020 filing

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Provides supplemental educational services through learning and tutoring. For fiscal year 2020 it reported $878K in revenue, $530K in expenses, and $351K in net assets.Pt I

Founded
2015
Type
Public charity (501(c)(3)) · Education
Location
Claremont, CA
Website
www.middletree.org
Filings
4 on file (2020–2020)
Revenue
$878KFY2020
Expenses
$530K
Net assets
$351K
People
3
Filings
4
Updates
0
More identity details & actions ⌄
EIN  47-3525937 Public charity (501(c)(3)) Claremont, CA Founded 2015
Form 990 (PDF)
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →
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Figures match the IRS filing checked 8/22/26 · see original: IRS
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Size
$1–10M
What they do
Provides supplemental educational services through learning and tutoring.
Leadership
Joseph Atman · President · $67K
Money in and out
$878K revenue, $530K expenses
Bottom line
95% program efficiency
Where the money goes · FY2020
Total revenue
$878K
Pt VIII · Ln 12
Total expenses
$530K
Pt IX · Ln 25
Net assets
$351K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $348K
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.05 Fundraising $0.01
Program efficiency
95%
of spending reaches programs
Operating runway
8.1mo
months of highly liquid reserves at operating expense rate
Surplus margin
+40%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$878K
FY2020
Expenses
$530K
FY2020
Total assets
$357K
FY2020
Total liabilities
$6K
FY2020
Total revenue
$878K
Pt VIII · Ln 12
Total expenses
$530K
Pt IX · Ln 25
Net assets
$351K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$348K
Total assetsPt X · Ln 16$357K
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

2 program services account for $503K of program spending, described in the organization's own filed words · FY2020.
01

Middle Tree was hit hard, as so many were in 2019, by the COVID-19 pandemic. However, this provided an impetus for our small and innovative organization to pivot toward online support in supplemental education.

$252Kprogram expense
02

Importantly, Middle Tree was able to survive due to its contract with Pomona Unified School District. While the organization was originally contracted to work with 3 schools, the success of the program caused PUSD to expand its request for services and support from Middle Tree and ultimately grew to 12 schools, which were all services on…

$252Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMiddle Tree INC
EINHdr · item D47-3525937
Principal addressHdr · item CClaremont, CA
WebsiteHdr · item Jwww.middletree.org
Year of formationHdr · item L2015
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B90)
Ruling yearIRS BMFSep 2016

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 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$66,923Pt VII · Sec A
Deputy Director
$35,175Pt 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 3393 $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 · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2020
Joseph Atman$116,432$132,577$66,923
Joseph Atman$110,000$110,000$110,000
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.

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Statement of Revenue

Part VIII
Program service revenue$835K · 95%
Other revenue$31K · 3%
Contributions & grants$13K · 1%
Program service revenue95%$835K
Other revenue3%$31K
Contributions & grants1%$13K
Investment income$9
— government grantsLn 1e$10K
Total revenueLn 12$878K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.05 Fundraising $0.01
Program services95%$503K
Management & general5%$24K
Fundraising1%$3K
Total functional expensesLn 25$530K

Balance Sheet

Part X · end of year
CashLn 1$356K
Total assetsLn 16$357K
Total liabilitiesLn 26$6K
Total net assetsLn 32$351K
Months of cash on handcomputed8.1

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $356K · Operating expenses/yr $530K
8.1 months
Where the money goes
Program services
Program services $503K · Total expenses $530K
95%
Management & General
Management & general $24K · Total expenses $530K
5%
Fundraising
Fundraising $3K · Total expenses $530K
0.6%
Cost to raise $1
Fundraising expense $3K · Solicited contributions $3K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $13K · Total revenue $878K
1%
Government reliance
Government grants $10K · Total revenue $878K
1%
Earned-income share
Program service revenue $835K · Total revenue $878K
95%
Investment reliance
Investment income $9 · Total revenue $878K
<0.01%
Program self-sufficiency
Program service revenue $835K · Total expenses $530K
157%
Growth & trend
Revenue growth (YoY)
This year $878K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $351K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $878K · Expenses $530K
+40%
Liabilities-to-Assets
Total liabilities — · Total assets $357K
Net-asset ratio
Net assets $351K · Total assets $357K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $357K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Joseph Atman · Reported title President · Highest reported compensation $67K · Total expenses $530K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $362K · Total expenses $530K
68%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 95%
Overhead ratio 5%
Fundraising cost ratio 24%
Accounting fee ratio 1%

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$132

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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$5.4M revenue · ⤓ 990 PDF
FY2023$3.0M revenue · ⤓ 990 PDF
FY2022$3.8M revenue · ⤓ 990 PDF
FY2021not on file
FY2020$878K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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