THE LEARNING TREE NURSERY INC (EIN 112317129) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

CYNTHIA MANTEGARI

Phone

5169225999

Tax Period

2024-07-01 to 2025-06-30

THE LEARNING TREE NURSERY INC, founded in 1993, is a small nonprofit in the Education sector that reported $224K in total revenue in fiscal year 2024. Expenses of $217K left a modest 3% surplus.

Mission

THE SCHOOL PROVIDES A FULL LEARNING PROGRAM TO PREPARE PRE-SCHOOL CHILDREN FOR KINDERGARTEN

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,500

Program Service Revenue $209,260

Investment Income $0

Other Revenue $13,450

TOTAL REVENUE $224,210

Expense Breakdown

Grants Paid $0

Salaries & Benefits $138,123

Fundraising Expenses $0

Program Expenses $204,730

Other Expenses $79,349

TOTAL EXPENSES $217,472

Year-over-Year Comparison

	2024	2023	Change
Revenue	$224,210	$222,177	+0.0%
Expenses	$217,472	$261,511	-0.2%
Net Income	$6,738	$-39,334	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$10,920

Total Directors

$10,920

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CYNTHIA MANTEGARI	CO DIRECTOR	5.00	Officer Director	$5,460	$0	$5,460
JESSICA ZARETSKY	CO DIRECTOR	5.00	Officer Director	$5,460	$0	$5,460
STEFANI ANISIMOV	SECRETARY	1.00	Officer	$0	$0	$0
JACQUELINE ROUSSIS	EVENT COORDINATOR	1.00	Officer	$0	$0	$0
SABLE BATTAGLIA	BOARD MEMBER	1.00	Officer	$0	$0	$0
JENNIFER D'LOREN	BOARD MEMBER	1.00	Officer	$0	$0	$0
LAUREN GARNETT	BOARD MEMBER	1.00	Officer	$0	$0	$0
BRITTANY RANALDO	BOARD MEMBER	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$224,210	$217,472	$27,383	$6,738
2024	$222,177	$261,511	$20,646	$-39,334
2023	$260,830	$276,043	$59,982	$-15,213
2022	$166,152	$185,717	$75,195	$-19,565
2021	$76,546	$81,435	$94,760	$-4,889
2020	$105,878	$112,539	$100,200	$-6,661
2019	$127,058	$132,806	$108,520	$-5,748

THE LEARNING TREE NURSERY INC