Learning Tree Development Center
EIN: 753209205 · Raymond, MS · NTEE: P33
| Metric | Value |
|---|---|
| Total Revenue | $427K |
| Total Expenses | $300K |
| Net Assets | $140K |
Is Learning Tree Development Center Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Learning Tree Development Center
Learning Tree Development Center (EIN: 753209205) is a nonprofit organization based in Raymond, MS, classified under NTEE code P33. The organization reported total revenue of $427K and total assets of $128K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Learning Tree Development Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Learning Tree Development Center is a small nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $323K |
| Total Expenses | $300K |
| Surplus / Deficit | +$23K |
| Total Assets | $144K |
| Total Liabilities | $4K |
| Net Assets | $140K |
| Operating Margin | 7.1% |
| Debt-to-Asset Ratio | 2.8% |
| Months of Reserves | 5.8 months |
Financial Health Grade: A
In 2023, Learning Tree Development Center reported a surplus of $23K with revenue exceeding expenses, holds 5.8 months of operating reserves (adequate), has a debt-to-asset ratio of 2.8% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Learning Tree Development Center's revenue has grown at a compound annual growth rate (CAGR) of 8.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -29.9% | -14.1% | +20.0% |
| 2022 | +532.6% | +207.6% | +1166.9% |
| 2021 | -33.2% | +22.5% | -79.5% |
| 2020 | -40.4% | -48.3% | +43.7% |
| 2019 | +8.3% | +14.8% | +12.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Learning Tree Development Center has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Learning Tree Development Center with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $23K, with revenue exceeding expenses.
- Debt-to-asset ratio: 2.8%.
Frequently Asked Questions about Learning Tree Development Center
Is Learning Tree Development Center a legitimate charity?
Based on AI analysis of IRS 990 filings, Learning Tree Development Center (EIN: 753209205) insufficient data. 0 red flags identified, 0 strengths noted.
How does Learning Tree Development Center spend its money?
Detailed spending breakdown data is not yet available for Learning Tree Development Center. Check back for updated IRS 990 analysis.
Are donations to Learning Tree Development Center tax-deductible?
Learning Tree Development Center is registered as a tax-exempt nonprofit (EIN: 753209205). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Learning Tree Development Center located?
Learning Tree Development Center is headquartered in Raymond, Mississippi and files with the IRS under EIN 753209205. It is classified under NTEE code P33.
How many years of IRS 990 filings does Learning Tree Development Center have?
Learning Tree Development Center has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $427K in total revenue.
Filing History
IRS 990 filing history for Learning Tree Development Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Learning Tree Development Center's revenue has grown by 177.8%, moving from $116K to $323K. Total assets increased by 1162.7% over the same period, from $11K to $144K. Total functional expenses rose by 147.4%, from $121K to $300K. In its most recent filing year (2023), Learning Tree Development Center reported a surplus of $23K, with revenue exceeding expenses. The organization holds $4K in liabilities against $144K in assets (debt-to-asset ratio: 2.8%), resulting in net assets of $140K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $323K | $300K | $144K | $4K | — | View 990 |
| 2022 | $461K | $349K | $120K | $3K | — | View 990 |
| 2021 | $73K | $114K | $9K | $4K | — | View 990 |
| 2020 | $109K | $93K | $46K | $0 | — | View 990 |
| 2019 | $183K | $179K | $32K | $2K | — | View 990 |
| 2018 | $169K | $156K | $29K | $2K | — | View 990 |
| 2017 | $162K | $159K | $14K | $0 | — | View 990 |
| 2016 | $176K | $196K | $12K | $2K | — | View 990 |
| 2015 | $217K | $196K | $32K | $2K | — | View 990 |
| 2014 | $154K | $168K | $7K | $4K | — | View 990 |
| 2013 | $170K | $167K | $19K | $2K | — | View 990 |
| 2012 | $151K | $150K | $12K | $2K | — | View 990 |
| 2011 | $116K | $121K | $11K | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $323K, expenses of $300K, and assets of $144K (revenue -29.9% year-over-year).
- 2022: Revenue of $461K, expenses of $349K, and assets of $120K (revenue +532.6% year-over-year).
- 2021: Revenue of $73K, expenses of $114K, and assets of $9K (revenue -33.2% year-over-year).
- 2020: Revenue of $109K, expenses of $93K, and assets of $46K (revenue -40.4% year-over-year).
- 2019: Revenue of $183K, expenses of $179K, and assets of $32K (revenue +8.3% year-over-year).
- 2018: Revenue of $169K, expenses of $156K, and assets of $29K (revenue +3.9% year-over-year).
- 2017: Revenue of $162K, expenses of $159K, and assets of $14K (revenue -7.5% year-over-year).
- 2016: Revenue of $176K, expenses of $196K, and assets of $12K (revenue -19.1% year-over-year).
- 2015: Revenue of $217K, expenses of $196K, and assets of $32K (revenue +41.5% year-over-year).
- 2014: Revenue of $154K, expenses of $168K, and assets of $7K (revenue -9.8% year-over-year).
- 2013: Revenue of $170K, expenses of $167K, and assets of $19K (revenue +12.5% year-over-year).
- 2012: Revenue of $151K, expenses of $150K, and assets of $12K (revenue +30.2% year-over-year).
- 2011: Revenue of $116K, expenses of $121K, and assets of $11K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Learning Tree Development Center:
Data Sources and Methodology
This transparency report for Learning Tree Development Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.