The Learning Tree Farm Inc (EIN 310831408) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

Heather Ritter

Phone

9378668650

Tax Period

2023-01-01 to 2023-12-31

The Learning Tree Farm Inc, founded in 1973, is a small nonprofit that reported $461K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $581K exceeded revenue, resulting in a 26% operating deficit.

Mission

Learning Tree Farms mission is to provide hands-on learning experiences for all children and families in a traditional farm setting.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $227,015

Program Service Revenue $238,161

Investment Income $-9,181

Other Revenue $5,142

TOTAL REVENUE $461,137

Expense Breakdown

Grants Paid $0

Salaries & Benefits $366,544

Fundraising Expenses $96,771

Program Expenses $418,569

Other Expenses $214,396

TOTAL EXPENSES $580,940

Year-over-Year Comparison

	2023	2022	Change
Revenue	$461,137	$544,234	-0.2%
Expenses	$580,940	$521,792	+0.1%
Net Income	$-119,803	$22,442	-6.3%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

Volunteers

300

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

$67,691

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Collin Heinz	President	1.00	Officer Director	$0	$0	$0
Jenn Parker	Vice-President	1.00	Officer Director	$0	$0	$0
Brett Vandeman	Treasurer	1.00	Officer Director	$0	$0	$0
Ashley Warwar	Secretary	1.00	Officer Director	$0	$0	$0
Gail Plunkett	Trustee	1.00	Director	$0	$0	$0
Troy Black	Trustee	1.00	Director	$0	$0	$0
Michelle Kaye	Trustee	1.00	Director	$0	$0	$0
Howard Miller	Trustee	1.00	Director	$0	$0	$0
Beth Englehardt	Trustee	1.00	Director	$0	$0	$0
Emerson Keck	Honorary Trustee	1.00	Director Key Emp	$0	$0	$0
Heather Ritter	Executive Director	40.00	Key Emp	$67,691	$0	$67,691

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
2024	No data	No data	No data	No data
2023	$461,137	$580,940	$1,316,961	$-119,803
2022	$544,234	$521,792	$1,359,710	$22,442
2021	$493,952	$417,411	$1,452,240	$76,541
2020	$607,758	$320,557	$1,309,433	$287,201
2019	$336,635	$363,993	$932,357	$-27,358
2018	$358,755	$296,172	$896,230	$62,583

The Learning Tree Farm Inc