Middle Tree Inc
Nonprofit profile at a glance
- EIN
- 473525937
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-T 2022
- Location
- Claremont, CA, USA
- Phone
- 6313792668
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $5,159,365
- Expenses
- $6,397,634
- Assets
- $692,514
- Liabilities
- $1,187,659
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- JOSEPH ATMAN (CHAIRMAN): $116,432 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 organization has three physical locations ( centers ) for on-site tutoring at low to no costs for disadvantaged families. Working with various school districts and departments, this has opened doors for the organization to offer tutoring services at no cost to the families.
What it reported doing in 2024
The organization continues to provide second education services in physical centers located in Claremont, Sacramento, and Whittier. These services cover college counseling, financial aid, and supplemental educational elements. Striving to make education affordable for financially disadvantage families in surrounding areas, the organization offers discounted services from 25% to 100%.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- 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 a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 90
- Accountability: 76
- Sustainability: 13
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.2%; rating input score 81
- Program expense ratio: 65.5%; rating input score 65
- Fundraising efficiency: Limited
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: 66.7%; rating input score 67; 11th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -24%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 1.71; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 1.8%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: 40.1% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 38.3% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 34.7% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 81.2% of revenue deployed · 65.5% of spending went to programs
- Governance: 2 of 3 board members independent · 7 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $4.2M in reported program spending
- Leadership: top reported pay $116K · 3 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 2/100.