THE LEARNING TREE INC

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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

1970

Legal Domicile

Principal Officer

ALFRED OPACK

Phone

3018454000

Tax Period

2024-07-01 to 2025-06-30

THE LEARNING TREE INC, founded in 1970, is a small nonprofit in the Human Services sector that reported $381K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

PROVIDE DAY CARE SERVICES

Program Service Accomplishments

Program 1

Expenses: $333,569 Revenue: $380,354

PRESCHOOL CHILD CARE CENTER PROVIDING FULL DAY SERVICE. A SIGNIFICANT PORTION OF THE POPULATION ARE SOCIAL SERVICE RECIPIENTS. BEFORE AND AFTER SCHOOL AND SUMMER CAMP CHILD CARE PROGRAMS DESIGNED TO...

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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 $0

Program Service Revenue $380,854

Investment Income $0

Other Revenue $0

TOTAL REVENUE $380,854

Expense Breakdown

Grants Paid $0

Salaries & Benefits $314,320

Fundraising Expenses $0

Program Expenses $333,569

Other Expenses $92,330

TOTAL EXPENSES $406,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$380,854	$340,622	+0.1%
Expenses	$406,650	$409,557	0.0%
Net Income	$-25,796	$-68,935	-0.6%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID WINANT	PRESIDENT	3.00	Officer	$0	$0	$0
CYNTHIA SMOTHERS	SECRETARY	3.00	Officer	$0	$0	$0
LISA MORRIS-HARRIS	TREASURER	3.00	Officer	$0	$0	$0
ALFRED OPACK	EXECUTIVE DIR	10.00	Director	$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	$380,854	$406,650	$182,299	$-25,796
2024	$340,622	$409,557	$173,953	$-68,935
2023	$475,526	$412,411	$260,478	$63,115
2022	$505,689	$388,259	$201,961	$117,430
2021	$278,890	$297,685	$172,842	$-18,795
2020	$323,224	$304,151	$148,645	$19,073
2019	$427,528	$383,529	$107,340	$43,999
2018	$330,858	$299,761	$56,505	$31,097