Learning Tree and Educational
Nonprofit profile at a glance
- EIN
- 133313723
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Bronx, NY, USA
- Phone
- 7189440958
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $791,821
- Expenses
- $641,541
- Assets
- $790,961
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Highest reported compensation
- Mervin Larrier: $36,800 total reported compensation
- Zenina Rice: $32,233 total reported compensation
- Lois Gregory (Coordinating Director): $17,350 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The learning tree provides a safe, healthy, cultural and educational environment for young children whose parents are unable to care for them due to work, disability, or other reason. We provide dignity and self-esteem through quality education to children.
What it reported doing in 2024
Education services
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 100
- Accountability: 79
- Sustainability: 63
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 44.6%; rating input score 45
- Program expense ratio: 55%; rating input score 55
- Fundraising efficiency: $86.95 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 19%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 1.23; rating input score 49; 49th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 15.3%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: -6.1% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 23.1% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 44.6% of revenue deployed · 55% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $353K in reported program spending
- Leadership: top reported pay $37K · 4 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
- High — Sustainability: Officer compensation ratio scored 22/100.