Learning Tree Development Center

Analysis

Learning Tree Development Center is a registered charity in United States, based in Raymond, MS. It received its IRS tax-exemption ruling in July 2007, 19 years ago. Its declared purposes cover human services, which this site groups under poverty relief. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Learning Tree Development Center reported income of $323k and spending of $300k, spending 93% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $183k to $323k (+77%), an average of +15% a year. The sharpest change came in the year to December 2022, when income rose by 533%. Over the whole period it spent 90% of the income it received.

Among 62,758 United States charities whose main cause is poverty relief and that reported income, Learning Tree Development Center sits at the 57th percentile: it is larger than about 57% of them. Against every charity in United States with reported income it ranks in the 63rd percentile, and in the 65th percentile within MS. Charities of a similar size with the same main cause include Dreams Come True Inc ($323k), The First Source for Women Inc ($323k) and Compassion Ministry Inc ($323k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 61% and program service revenue 39% of the total. Compensation of current officers, directors and key employees was $26k (8.8% of expenses). Other salaries and wages came to $186k. At year end it held assets of $144k against liabilities of $4,091, net assets of $140k. It reported 28 employees.