Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1983.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
83 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
9 people listed on the 990; $264K paid to officers and key staff.
Compensation history total reportable pay by year · 2 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Marc Williams | $143,615 | $144,408 | $129,387 | $127,341 | $124,546 |
| Benjamin Rogers | $120,577 | $120,946 | $102,725 | — | — |
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 The Learning Tree INC executive salaries →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
Supports, educates, and researches developmental disabilities to empower individuals and inform the public.
Questions for The Learning Tree INC
Your first name shows with your question. The Learning Tree INC answers here, for everyone.
Residential the organization offers a community-based residential option for children and adolescents, ages 6-21 that have significant behavior challenges.
Educational the organization delivers educational services in one of our community-based school campuses.
Behavioral and clinic the organization provides other individualized services in residential or clinical settings such as vocational skill training, advanced medical services, applied behavior analysis, speech therapy, occupational therapy, physical therapy, dietary services, and more.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Federal money
The auditor reported 1 finding: a material weakness in money controls, questioned costs.
The auditor reported no findings.
The auditor reported: a weakness in money controls.
The auditor reported: a weakness in money controls.
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $3.6M | $3.0M |
| InvestmentsLn 11–13 | $3.4M | $3.6M |
| Land, buildings, equipmentLn 10c | $4.8M | $8.0M |
| Total assetsLn 16 | $18.1M | $19.5M |
| LiabilitiesLn 26 | $3.3M | $2.7M |
| Net assetsLn 32 | $14.8M | $16.8M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $264K | $219K | $42K | $3K |
| Pay of disqualified personsLn 6 | $17.1M | $14.2M | $2.7M | $171K |
| Pension plan contributionsLn 8 | $1.7M | $1.4M | $277K | $17K |
| Payroll taxesLn 10 | $1.3M | $1.0M | $201K | $13K |
| Other fees for servicesLn 11g | $162K | $134K | $26K | $2K |
| Advertising and promotionLn 12 | $74K | $61K | $12K | $738 |
| Office expensesLn 13 | $991K | $823K | $159K | $10K |
| OccupancyLn 16 | $1.2M | $957K | $185K | $12K |
| TravelLn 17 | $112K | $93K | $18K | $1K |
| Conferences, conventions and meetingsLn 19 | $28K | $24K | $5K | $283 |
| InterestLn 20 | $62K | $52K | $10K | $621 |
| Depreciation, depletion and amortizationLn 22 | $607K | $503K | $97K | $6K |
| InsuranceLn 23 | $739K | $613K | $118K | $7K |
| Other expenses (24a–d)Ln 24 | $2.2M | $1.9M | $357K | $22K |
| All other expensesLn 24e | $981K | $815K | $157K | $10K |
| Total functional expensesLn 25 | $27.5M | $22.8M | $4.4M | $275K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest ViewingFiled with the IRS Nov 13, 2025 | $29.5M | $27.5M | $2.0M | $16.8M | 990 PDF |
| FY2023Filed with the IRS Nov 13, 2024 | $27.7M | $24.9M | $2.8M | $14.8M | 990 PDF |
| FY2022Filed with the IRS Oct 17, 2023 | $22.1M | $22.2M | −$77K | $11.9M | 990 PDF |
| FY2021Filed with the IRS Nov 15, 2022 | $30.9M | $23.7M | $7.3M | $12.1M | 990 PDF |
| FY2020Filed with the IRS Nov 15, 2021 | $25.9M | $24.7M | $1.2M | $4.8M | 990 PDF |
Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $29,506,300 revenue, 12 lines filed
Part VI · Governance 9 of 9 board members independent, no flags
Part VIII · Statement of revenue $29,506,300 across 6 lines filed
Part IX · Statement of functional expenses $27,484,422 across 15 lines filed
Part X · Balance sheet $19,545,432 assets, 15 lines filed
Part XI · Reconciliation of net assets $16,815,535 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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