THE LEARNING TREE INC

EIN: 237087042 501(c)(3) Human Services

WALKERSVILLE, MD

Total Revenue
$380,854
Total Expenses
$406,650
Total Assets
$182,299
Net Assets
$66,466
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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
MD
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

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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%)

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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

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Governance

Voting Members
4
Independent Members
3
Employees
11
Volunteers
5

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
3
$0
Total Directors
1
$0
Key Employees
0
$0
Highest Compensated
0
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
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