Daycare organization

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$26K 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
3 of 5
filings with a surplus
Average surplus $19K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$323K
-30% vs prior year
Spent
$300K
To programs
90%
Net assets
$140K
By yearFY2020–FY2024
Revenue
$323K
FY2023▼ -30%
Tap a bar for its year
Revenue by fiscal year
FY2020$109K
FY2021$73K
FY2022$461K
FY2023$323K
FY2024$427K
Expenses
$300K
FY2023▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$93K
FY2021$114K
FY2022$349K
FY2023$300K
FY2024$442K
Net assets
$140K
FY2023▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$46K
FY2021$6K
FY2022$117K
FY2023$140K
FY2024$125K

From the FY2023 Form 990 · see the original

990 PDF Claim
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 Jul 2007.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $269K Management & general 10% · $31K

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

3 people listed on the 990; $26K paid to officers and key staff.

Part VII, Section A · reportable compensation
$26,400Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Amanda Tillman’s $38K as Director is at the 26th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Amanda Tillman$38,400$26,400$35,000$14,600

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 Learning Tree Development Center executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Learning Tree Development Center is a human services nonprofit based in Raymond, MS.

Questions for Learning Tree Development Center

Tap to ask. Learning Tree Development Center sees how many people are interested.

Your first name shows with your question. Learning Tree Development Center answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $269K · in their own filed words · FY2023
01

Day care services in the Raymond, MS area

$269Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$323K
Ln 12
Gifts and grantsLn 1h$196K
Fees for servicesLn 2g$127K
Other incomeLn 4–11$140
Money outPt IX
$300K
Ln 25
Programscol B$269K
Managementcol C$31K
Owns and owesPt X
$140K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$144K
LiabilitiesLn 26$4K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$196K
Government grantsLn 1e$196K
Fees for servicesLn 2g$127K
Other incomeLn 4–11$140
Total revenueLn 12$323K
Assets in detailPt X, end of year
CashLn 1$85K
Cash and savings togetherLn 1–2$85K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$144K
LiabilitiesLn 26$4K
Net assetsLn 32$140K
OperationsPt I, VI
EmployeesI 53
VolunteersI 62
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$61K$85K
Land, buildings, equipmentLn 10c$58K$58K
Total assetsLn 16$120K$144K
LiabilitiesLn 26$3K$4K
Net assetsLn 32$117K$140K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$26K$26K
Other salaries and wagesLn 7$186K$186K
Other employee benefitsLn 9$22K$22K
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$999$999
Office expensesLn 13$20K$13K$8K
OccupancyLn 16$22K$22K
TravelLn 17$395$395
Other expenses (24a–d)Ln 24$21K$21K
Total functional expensesLn 25$300K$269K$31K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $427K$442K−$14K$125K 990 PDF
FY2023 Viewing $323K$300K$23K$140K 990 PDF
FY2022 $461K$349K$112K$117K 990 PDF
FY2021 $73K$114K−$41K$6K 990 PDF
FY2020 $109K$93K$16K$46K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $322,909 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $272,331$196,024
I-9 Program service revenuePrior year $188,317$126,745
I-10 Investment income$0
I-11 Other revenuePrior year $76$140
I-12 Total revenuePrior year $460,724$322,909
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $263,351$234,035
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $85,780$65,832
I-18 Total expensesPrior year $349,131$299,867
I-19 Revenue less expensesPrior year $111,593$23,042
Part VI · Governance 2 of 2 board members independent, no flags
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
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 $322,909 across 6 lines filed
VIII-1e Government grants$196,024
VIII-1h Total contributions, gifts and grants$196,024
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $126,745$126,745
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $140$140
VIII-12 Total revenueRelated to mission $126,885$322,909
Part IX · Statement of functional expenses $299,867 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $26,400$26,400
IX-7 Other salaries and wagesPrograms $185,838$185,838
IX-9 Other employee benefitsPrograms $21,797$21,797
IX-11c Accounting feesManagement $1,249$1,249
IX-11g Other fees for servicesPrograms $999$999
IX-13 Office expensesPrograms $12,823 · Management $7,501$20,324
IX-16 OccupancyManagement $22,073$22,073
IX-17 TravelPrograms $395$395
IX-24 Other expenses (24a–d)Programs $20,792$20,792
IX-25 Total functional expensesPrograms $269,044 · Management $30,823 · Fundraising $0$299,867
Part X · Balance sheet $144,294 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $61,228$85,264
X-4 Accounts receivableStart of year $907$960
X-10c Land, buildings and equipment, netStart of year $58,070$58,070
X-16 Total assetsStart of year $120,205$144,294
X-17 Accounts payable and accrued expensesStart of year $3,044$4,091
X-26 Total liabilitiesStart of year $3,044$4,091
X-27 Net assets without donor restrictionsStart of year $117,161$140,203
X-32 Total net assets or fund balancesStart of year $117,161$140,203
X-33 Total liabilities and net assetsStart of year $120,205$144,294
Part XI · Reconciliation of net assets $140,203 net assets at year end
XI-1 Total revenue$322,909
XI-2 Total expenses$299,867
XI-3 Revenue less expenses$23,042
XI-4 Net assets at start of year$117,161
XI-10 Net assets at end of year$140,203

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.