Civic Intelligence

Oak Forest Retreat and Conference Center

EIN 39-1951318 • 501(c)3 • Frederic, WI

Profile

The mission of oak forest center is to draw adults into a deeper, more personal relationship with jesus christ based on the absolute truth of god's word, by providing an excellent retreat center in a peaceful environment.

2824 130th StFrederic, WI 54837

www.oakforestcenter.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-4.1%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M 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

45th percentile

2.2%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,559,204

Up $33,170 (+2.2%) from 2023

Liabilities

Up

$107,043

Up $59,374 (+125%) from 2023

Net Assets

Down

$1,452,161

Down $26,204 (-1.8%) from 2023

Revenue

Up

$641,409

Up $52,937 (+9.0%) from 2023

Expenses

Down

$667,613

Down $6,722 (-1.0%) from 2023

Net Income

Up

-$26,204

Up $59,659 (+69%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $1,394,135Liabilities 2017: $26,938Net Assets 2017: $1,367,1972017Assets 2018: $1,515,750Liabilities 2018: $55,128Net Assets 2018: $1,460,6222018Assets 2019: $1,598,729Liabilities 2019: $79,441Net Assets 2019: $1,519,2882019Assets 2020: $1,563,396Liabilities 2020: $92,844Net Assets 2020: $1,470,5522020Assets 2021: $1,546,167Liabilities 2021: $89,696Net Assets 2021: $1,456,4712021Assets 2022: $1,543,654Liabilities 2022: $116,183Net Assets 2022: $1,427,4712022Assets 2023: $1,526,034Liabilities 2023: $47,669Net Assets 2023: $1,478,3652023Assets 2024: $1,559,204Liabilities 2024: $107,043Net Assets 2024: $1,452,1612024

Highlighted filing

2024

Assets$1,559,204
Liabilities$107,043
Net Assets$1,452,161

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $495,551Expenses 2017: $457,497Net Income 2017: $38,0542017Revenue 2018: $572,819Expenses 2018: $479,394Net Income 2018: $93,4252018Revenue 2019: $607,071Expenses 2019: $548,405Net Income 2019: $58,6662019Revenue 2020: $409,333Expenses 2020: $458,069Net Income 2020: -$48,7362020Revenue 2021: $587,384Expenses 2021: $601,465Net Income 2021: -$14,0812021Revenue 2022: $739,316Expenses 2022: $768,316Net Income 2022: -$29,0002022Revenue 2023: $588,472Expenses 2023: $674,335Net Income 2023: -$85,8632023Revenue 2024: $641,409Expenses 2024: $667,613Net Income 2024: -$26,2042024

Highlighted filing

2024

Revenue$641,409
Expenses$667,613
Net Income-$26,204

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 16, 2025
Return Version
2024v5.2
Gross Receipts
$653,871
Mission and Program Overview

Mission

The mission of Oak Forest Center is to draw adults into a deeper, more personal relationship with Jesus Christ based on the absolute truth of God's Word, by providing an excellent retreat center in a peaceful environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,301,241$1,269,942▼ $31,299
Cash and Non-Interest-Bearing Accounts$152,793$166,354▲ $13,561
Accounts Receivable$39,104$105,874▲ $66,770
Prepaid Expenses and Deferred Charges$9,379$10,622▲ $1,243
Inventories for Sale or Use$4,646$6,412▲ $1,766
Total Assets$1,526,034$1,559,204▲ $33,170
Other Assets Total$18,871$0▼ $18,871
Liabilities
Deferred Revenue$21,851$56,593▲ $34,742
Accounts Payable and Accrued Expenses$25,818$50,450▲ $24,632
Total Liabilities$47,669$107,043▲ $59,374
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,402,462$1,171,584▼ $230,878
Net Assets With Donor Restrictions$75,903$280,577▲ $204,674
Total Net Assets Fund Balance$1,478,365$1,452,161▼ $26,204
Total Liabilities and Net Assets / Fund Balance$1,526,034$1,559,204▲ $33,170

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,077,189$613,069$1,690,258
Equipment$127,924$114,106$242,030
Other Land Buildings$29,829$15,240$45,069
Land$35,000-$35,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
Pat PetkauExecutive Director$149,926$149,926

Board Members and Trustees

NameTitle
Matt GibsonChairman
Robert KryshakVice Chairman
Alan AbelDirector
Bill PrattDirector
Chuck GhidorziDirector
Dan PiersonDirector
Ken PetersonDirector
Kenneth PetersonDirector
Korwin SchmidtDirector
Michael CertalicDirector
Noel AldrichDirector
Rick ShurmanDirector
Ryan AngeloDirector
Scott LarsonDirector
Scott WrightDirector
Wayne PedlarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$286,948
Program Service Revenue
$350,353
Investment Income
$280
Other Revenue
$3,828
All Other Contributions
$286,948
Change in Net Assets
$-26,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$342,592
Salaries, Compensation, and Employee Benefits$325,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,679$75,298-$259,977
Depreciation Depletion$61,811--$61,811
Insurance-$50,257-$50,257
Other Employee Benefits$31,681$12,918-$44,599
Office Expenses$40,477$1,417-$41,894
Occupancy$40,335--$40,335
Fees for Services Accounting-$24,211-$24,211
Payroll Taxes$13,633$5,558-$19,191
Information Technology$9,526--$9,526
Other Expenses$6,027$1,939-$7,966
Pension Plan Contributions$891$363-$1,254
Fees for Services Legal-$832-$832
Fees for Services Other-$191-$191
Total Functional Expenses$494,629$172,984$0$667,613
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors has authorized the finance and audit committee of the board to review the form 990 before filing. That committee, along with the executive director and accounting staff, review the form 990 and its related schedules prior to filing. Copies of the form 990 are made available to all board members.

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

Board members are required to review and sign the conflict of interest policy on an annual basis. Any business transactions involving a board member, or their immediate family, must be approved by the entire board, with the involved board member abstaining from the discussion and vote.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial statements are available upon request. A public inspection file is available in the administrative offices.

Filing and Contact Details

Filer

Filer Name
Oak Forest Retreat and Conference Center
EIN
39-1951318
Phone
7153274500
Address
2824 130TH ST, FREDERIC, WI 54837

Signing Officer

Name
Patrick Petkau
Title
Executive Director
Phone
7153274500
Signed
2025-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Petkau
Formed
1999
Legal Domicile
Wi
Voting Board Members
16
Independent Board Members
16
Employees
22
Volunteers
24

Preparer

Firm
Cliftonlarsonallen Llp
Address
3402 OAKWOOD MALL DRIVE SUITE 100, EAU CLAIRE, WI 54701-7672
Preparer
Dawn Yarrington
Phone
7158521100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Oak forest retreat and conference center is a nonprofit organization exempt from paying corporate income tax under section 501(c)(3) of the internal revenue code (irc). The organization is also exempt from wisconsin franchise or income taxes. The organization evaluated its tax positions and determined it has no uncertain tax positions as of december 31, 2024.

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IRS990/InventoriesForSaleOrUseGrp/BOYAmt04646
IRS990/InventoriesForSaleOrUseGrp/EOYAmt06412
IRS990/InvestmentIncomeGrp/ExclusionAmt0280
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0280
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0742415
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01301241
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01269942
IRS990/LandBldgEquipCostOrOtherBssAmt02012357
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF OAK FOREST CENTER IS TO DRAW ADULTS INTO A DEEPER, MORE PERSONAL RELATIONSHIP WITH JESUS CHRIST BASED ON THE ABSOLUTE TRUTH OF GOD'S WORD, BY PROVIDING AN EXCELLENT RETREAT CENTER IN A PEACEFUL ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01478365
IRS990/NetAssetsOrFundBalancesEOYAmt01452161
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02099
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02099
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01402462
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01171584
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt040335
IRS990/OccupancyGrp/TotalAmt040335
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01417
IRS990/OfficeExpensesGrp/ProgramServicesAmt040477
IRS990/OfficeExpensesGrp/TotalAmt041894
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018871
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012918
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031681
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044599
IRS990/OtherExpensesGrp/Desc0FOOD SERVICE
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PROGRAM SERVICES
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01939
IRS990/OtherExpensesGrp/ProgramServicesAmt046663
IRS990/OtherExpensesGrp/ProgramServicesAmt138581
IRS990/OtherExpensesGrp/ProgramServicesAmt220325
IRS990/OtherExpensesGrp/ProgramServicesAmt36027
IRS990/OtherExpensesGrp/TotalAmt046663
IRS990/OtherExpensesGrp/TotalAmt138581
IRS990/OtherExpensesGrp/TotalAmt220325
IRS990/OtherExpensesGrp/TotalAmt37966
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt01729
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01729
IRS990/OtherRevenueTotalAmt01729
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt075298
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0184679
IRS990/OtherSalariesAndWagesGrp/TotalAmt0259977
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05558
IRS990/PayrollTaxesGrp/ProgramServicesAmt013633
IRS990/PayrollTaxesGrp/TotalAmt019191
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0363
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0891
IRS990/PensionPlanContributionsGrp/TotalAmt01254
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09379
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010622
IRS990/PrincipalOfficerNm0PATRICK PETKAU
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1721110
IRS990/ProgramServiceRevenueGrp/Desc0RETREAT AND GUEST FEES
IRS990/ProgramServiceRevenueGrp/Desc1LODGING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0346893
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0346893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13460
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0165401
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0414
IRS990/PYOtherExpensesAmt0427535
IRS990/PYOtherRevenueAmt010495
IRS990/PYProgramServiceRevenueAmt0412162
IRS990/PYRevenuesLessExpensesAmt0-85863
IRS990/PYSalariesCompEmpBnftPaidAmt0246800
IRS990/PYTotalExpensesAmt0674335
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0588472
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-26204
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0352452
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INSURANCE CLAIM INCOME - 2022 AMOUNT: $ 127,123. MISCELLANEOUS - 2022 AMOUNT: $ 7,915. 2023 AMOUNT: $ 4,182. 2024 AMOUNT: $ 1,729.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0286948
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0165401
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0233108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0273399
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0236407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01195263
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0280
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0414
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0146
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0976
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0802194
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01729
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04182
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0135038
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0140949
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87630
IRS990ScheduleA/PublicSupportPY170Pct00.89110
IRS990ScheduleA/PublicSupportTotal170Amt01171838
IRS990ScheduleA/SubstantialContributorsTotAmt023425
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0286948
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0165401
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0233108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0273399
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0236407
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01195263
IRS990ScheduleA/TotalSupportAmt01337188
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01077189

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