THE LEARNING TREE INC (EIN 630854115) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1983

Legal Domicile

Principal Officer

MARC WILLIAMS

Phone

2518244188

Tax Period

2023-01-01 to 2023-12-31

THE LEARNING TREE INC, founded in 1983, is a mid-sized nonprofit that reported $22.6M in total revenue in fiscal year 2018.

Mission

TO CARE FOR, EDUCATE, AND HABILITATE CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES IN ACADEMIC AND SOCIAL SKILLS; TO CONDUCT RESEARCH ON THESE DISABILITIES; AND TO EDUCATE THE PUBLIC ABOUT THE NEEDS AND ABILITIES OF INDIVIDUALS WITH DEVELOPMENTAL DISABILITES.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,159,743

Program Service Revenue $25,196,387

Investment Income $356,564

Other Revenue $0

TOTAL REVENUE $27,712,694

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,402,643

Fundraising Expenses $248,666

Program Expenses $20,639,341

Other Expenses $6,464,031

TOTAL EXPENSES $24,866,674

Year-over-Year Comparison

	2023	2022	Change
Revenue	$27,712,694	$22,120,352	+0.3%
Expenses	$24,866,674	$22,197,315	+0.1%
Net Income	$2,846,020	$-76,963	-38.0%

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

806

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

$144,408

Total Directors

$144,408

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATIE DOUGHERTY	PRESIDENT	2.00	Officer Director	$0	$0	$0
MARCIA ROSSI	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ALLISON KENDALL	SECRETARY	2.00	Officer Director	$0	$0	$0
NATHAN HANDMACHER	TREASURER	2.00	Officer Director	$0	$0	$0
JIMMIE L BROWN	BOARD MEMBER	2.00	Director	$0	$0	$0
DR JOHN W CALDWELL IV	BOARD MEMBER	2.00	Director	$0	$0	$0
J ALAN TAUTON	BOARD MEMBER	2.00	Director	$0	$0	$0
MARC WILLIAMS	EXECUTIVE DIRECTOR	40.00	Officer Director	$144,408	$0	$144,408
BENJAMIN ROGERS	DIRECTOR OF OPERATIONS	40.00	Highest	$120,946	$0	$120,946

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	$27,712,694	$24,866,674	$18,057,255	$2,846,020
2022	$22,120,352	$22,197,315	$14,682,760	$-76,963
2021	$30,944,121	$23,668,347	$13,575,591	$7,275,774
2020	$25,889,896	$24,710,593	$9,611,909	$1,179,303
2019	$25,189,467	$24,889,784	$6,528,535	$299,683
2018	$22,594,498	$24,118,953	$7,133,967	$-1,524,455

THE LEARNING TREE INC