Civic Intelligence

Cranial Academy Inc

EIN 35-1912529 • 501(c)6 • Oklahoma City, OK

Profile

To teach, advocate, and advance osteopathy, including osteopathy in the cranial field as envisioned by andrew taylor still md and william garner sutherland do.

13300 N Macarthur BlvdOklahoma City, OK 73142

cranialacademy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.28x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

0.0%

Higher net margin than 48% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

7.2%

Faster asset growth than 66% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-15%

Faster revenue growth than 26% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$499,399

Down $69,226 (-12%) from 2023

Liabilities

Up

$136,605

Up $18,171 (+15%) from 2023

Net Assets

Down

$362,794

Down $87,397 (-19%) from 2023

Revenue

Down

$489,878

Down $71,953 (-13%) from 2023

Expenses

Down

$489,776

Down $1,214 (-0.2%) from 2023

Net Income

Down

$102

Down $70,739 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2012: $526,836Liabilities 2012: $105,980Net Assets 2012: $420,8562012Assets 2013: $596,710Liabilities 2013: $138,149Net Assets 2013: $458,5612013Assets 2014: $613,358Liabilities 2014: $127,325Net Assets 2014: $486,0332014Assets 2015: $607,468Liabilities 2015: $178,612Net Assets 2015: $428,8562015Assets 2016: $585,067Liabilities 2016: $153,293Net Assets 2016: $431,7742016Assets 2017: $651,989Liabilities 2017: $196,143Net Assets 2017: $455,8462017Assets 2018: $654,978Liabilities 2018: $168,512Net Assets 2018: $486,4662018Assets 2019: $756,234Liabilities 2019: $267,832Net Assets 2019: $488,4022019Assets 2020: $808,671Liabilities 2020: $230,485Net Assets 2020: $578,1862020Assets 2021: $670,184Liabilities 2021: $109,947Net Assets 2021: $560,2372021Assets 2022: $464,894Liabilities 2022: $132,513Net Assets 2022: $332,3812022Assets 2023: $568,625Liabilities 2023: $118,434Net Assets 2023: $450,1912023Assets 2024: $499,399Liabilities 2024: $136,605Net Assets 2024: $362,7942024

Highlighted filing

2024

Assets$499,399
Liabilities$136,605
Net Assets$362,794

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $502,5762012Revenue 2013: $552,046Expenses 2013: $555,346Net Income 2013: -$3,3002013Revenue 2014: $655,266Expenses 2014: $569,249Net Income 2014: $86,0172014Revenue 2015: $532,467Expenses 2015: $581,985Net Income 2015: -$49,5182015Revenue 2016: $569,427Expenses 2016: $607,172Net Income 2016: -$37,7452016Revenue 2017: $707,145Expenses 2017: $683,073Net Income 2017: $24,0722017Revenue 2018: $618,812Expenses 2018: $542,783Net Income 2018: $76,0292018Revenue 2019: $572,979Expenses 2019: $659,275Net Income 2019: -$86,2962019Revenue 2020: $492,043Expenses 2020: $401,992Net Income 2020: $90,0512020Revenue 2021: $315,731Expenses 2021: $367,975Net Income 2021: -$52,2442021Revenue 2022: $475,693Expenses 2022: $569,877Net Income 2022: -$94,1842022Revenue 2023: $561,831Expenses 2023: $490,990Net Income 2023: $70,8412023Revenue 2024: $489,878Expenses 2024: $489,776Net Income 2024: $1022024

Highlighted filing

2024

Revenue$489,878
Expenses$489,776
Net Income$102

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$494,108
Mission and Program Overview

Mission

To teach, advocate, and advance osteopathy, including osteopathy in the cranial field as envisioned by andrew taylor still md and william garner sutherland do.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$343,977$381,446▲ $37,469
Cash and Non-Interest-Bearing Accounts$71,271$66,131▼ $5,140
Prepaid Expenses and Deferred Charges$0$23,700▲ $23,700
Inventories for Sale or Use$30,443$20,081▼ $10,362
Intangible Assets$0$3,779▲ $3,779
Land, Buildings, and Equipment, Net$19,318$3,066▼ $16,252
Accounts Receivable$35,183$1,196▼ $33,987
Total Assets$568,625$499,399▼ $69,226
Other Assets Total$68,433$0▼ $68,433
Liabilities
Deferred Revenue$118,434$135,742▲ $17,308
Accounts Payable and Accrued Expenses$0$863▲ $863
Total Liabilities$118,434$136,605▲ $18,171
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$418,181$362,794▼ $55,387
Net Assets With Donor Restrictions$32,010$0▼ $32,010
Total Net Assets Fund Balance$450,191$362,794▼ $87,397
Total Liabilities and Net Assets / Fund Balance$568,625$499,399▼ $69,226

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,066$125,689$128,755
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie Mai DoPresident ElectPT$2,000$2,000
Nicole Pena DoSecretaryPT$1,450$1,450
April Smith-gonzalez DoDirector-$780$780
Dennis Burke DoDirector-$700$700

Board Members and Trustees

NameTitle
Ali Carine DoPresident
David Spencer DoDirector
Maria Gentile DoDirector
Walter Witryol MdDirector
William Foley DoDirector
Zina Pelkey DoDirector
Andy LongoExecutive Director
Kim WilliamsExecutive Director
Terry Cyr DoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$471,446
Investment Income
$11,234
Other Revenue
$7,198
Change in Net Assets
$102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$484,846
Salaries, Compensation, and Employee Benefits$4,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$156,000
Conferences and Meetings---$53,718
Travel---$47,614
Information Technology---$22,312
Advertising---$11,407
Fees for Services Accounting---$9,313
All Other Expenses---$8,547
Office Expenses---$6,984
Current Officers, Directors, Trustees, and Key Employees---$4,930
Other Expenses---$4,264
Fees for Services Legal---$2,934
Depreciation Depletion---$2,428
Insurance---$316
Total Functional Expenses$0$0$0$489,776
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has engaged a professional management company, the corydon group, to handle the operational and administrative functions. The corydon group was paid $156,000 for its management association services. The executive directors kim williams and andy longo are employees of the corydon group.

Form 990, Part VI, Section A, Line 6

The cranial academy is a membership organization. Members include individuals in the osteopathic field of medicine.

Form 990, Part VI, Section A, Line 7A

Board members are elected for three years terms at the academy's annual meetings by a vote of the members.

Form 990, Part VI, Section B, Line 11B

The board of directors received a copy prior to the filing of the 990.

Form 990, Part VI, Section B, Line 12C

The board of directors annually sign conflicts of interest statements.

Form 990, Part VI, Section C, Line 18

The organization makes its annual form 990 and form 990t (if applicable) available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VII, Section A

The amounts reported for board member compensation in part vii of form 990 pertain solely to reimbursements and payments for teaching educational programs, and not to compensation for board service to the organization.

Filing and Contact Details

Filer

Filer Name
Cranial Academy Inc
EIN
35-1912529
Phone
9135384536
Address
13300 N MACARTHUR BLVD, OKLAHOMA CITY, OK 73142
Doing Business As
The Osteopathic Cranial Academy

Signing Officer

Name
Julie Mai Do
Title
President
Phone
9135384536
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Mai Do
Formed
1947
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
15

Preparer

Firm
Hogantaylor Llp
Address
1225 N BROADWAY AVENUE SUITE 200, OKLAHOMA CITY, OK 73103
Preparer
Ashley M Fogle
Phone
4058482020
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

The prior period adjustment of $113,735 reflects various corrections made to reconcile and update accounting records from prior years maintained under the organization's previous accounting system.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE FEES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM COURSE FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc3ONLINE EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0189924
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1182815
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt286914
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0189924
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1182815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt286914
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311793
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010363
IRS990/PYOtherExpensesAmt0467216
IRS990/PYOtherRevenueAmt06849
IRS990/PYProgramServiceRevenueAmt0544619
IRS990/PYRevenuesLessExpensesAmt070841
IRS990/PYSalariesCompEmpBnftPaidAmt023774
IRS990/PYTotalExpensesAmt0490990
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0561831
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0102
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125689
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128755
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03066
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ENGAGED A PROFESSIONAL MANAGEMENT COMPANY, THE CORYDON GROUP, TO HANDLE THE OPERATIONAL AND ADMINISTRATIVE FUNCTIONS. THE CORYDON GROUP WAS PAID $156,000 FOR ITS MANAGEMENT ASSOCIATION SERVICES. THE EXECUTIVE DIRECTORS KIM WILLIAMS AND ANDY LONGO ARE EMPLOYEES OF THE CORYDON GROUP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CRANIAL ACADEMY IS A MEMBERSHIP ORGANIZATION. MEMBERS INCLUDE INDIVIDUALS IN THE OSTEOPATHIC FIELD OF MEDICINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED FOR THREE YEARS TERMS AT THE ACADEMY'S ANNUAL MEETINGS BY A VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS RECEIVED A COPY PRIOR TO THE FILING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ANNUALLY SIGN CONFLICTS OF INTEREST STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS ANNUAL FORM 990 AND FORM 990T (IF APPLICABLE) AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE AMOUNTS REPORTED FOR BOARD MEMBER COMPENSATION IN PART VII OF FORM 990 PERTAIN SOLELY TO REIMBURSEMENTS AND PAYMENTS FOR TEACHING EDUCATIONAL PROGRAMS, AND NOT TO COMPENSATION FOR BOARD SERVICE TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PRIOR PERIOD ADJUSTMENT OF $113,735 REFLECTS VARIOUS CORRECTIONS MADE TO RECONCILE AND UPDATE ACCOUNTING RECORDS FROM PRIOR YEARS MAINTAINED UNDER THE ORGANIZATION'S PREVIOUS ACCOUNTING SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII, SECTION A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 8
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0568625
IRS990/TotalAssetsEOYAmt0499399
IRS990/TotalAssetsGrp/BOYAmt0568625
IRS990/TotalAssetsGrp/EOYAmt0499399
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0489776
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118434
IRS990/TotalLiabilitiesEOYAmt0136605
IRS990/TotalLiabilitiesGrp/BOYAmt0118434
IRS990/TotalLiabilitiesGrp/EOYAmt0136605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0450191
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0362794
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0471446
IRS990/TotalReportableCompFromOrgAmt04930
IRS990/TotalRevenueGrp/ExclusionAmt011234
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478644
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0489878
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0568625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499399
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt047614
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013300 N MACARTHUR BLVD
IRS990/USAddress/CityNm0OKLAHOMA CITY
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073142
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CRANIALACADEMY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE MAI DO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09135384536
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CRANIAL ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0CRAN
ReturnHeader/Filer/EIN0351912529
ReturnHeader/Filer/PhoneNum09135384536
ReturnHeader/Filer/USAddress/AddressLine1Txt013300 N MACARTHUR BLVD
ReturnHeader/Filer/USAddress/CityNm0OKLAHOMA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073142
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0731413977
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOGANTAYLOR LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 N BROADWAY AVENUE SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OKLAHOMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd073103
ReturnHeader/PreparerPersonGrp/PhoneNum04058482020
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ASHLEY M FOGLE
ReturnHeader/ReturnTs02025-11-14T15:09:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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