Civic Intelligence

Willow Tree Community School of North Carolina

990EZ • Fiscal year 2014 • EIN 45-2423712

Jul 01, 2013 to Jun 30, 2014 • Filed on Jul 24, 2014

Organization Profilewww.wtcschool.org
PO Box 75328017-0753

(864) 597-4378

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

44th percentile

0.9%

Higher net margin than 44% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

57th percentile

5.9%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

84th percentile

44%

Faster revenue growth than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$12,598

Up $704 (+5.9%) from 2013

Net Assets

Up

$12,598

Up $704 (+5.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin44th percentile

Revenue

Up

$82,629

Up $25,126 (+44%) from 2013

Expenses

Up

$81,925

Up $26,853 (+49%) from 2013

Net Income

Down

$704

Down $1,727 (-71%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60K$40K$20K$0Assets 2012: $10,045Liabilities 2012: $0Net Assets 2012: $10,0452012Assets 2013: $11,894Liabilities 2013: $0Net Assets 2013: $11,8942013Assets 2014: $12,598Liabilities 2014: $0Net Assets 2014: $12,5982014Assets 2015: $42,197Liabilities 2015: $0Net Assets 2015: $42,1972015Assets 2016: $24,544Liabilities 2016: $12,018Net Assets 2016: $12,5262016Assets 2017: $18,962Liabilities 2017: $10,0002017Assets 2018: $14,320Liabilities 2018: $10,0002018

Highlighted filing

2014

Assets$12,598
Liabilities$0
Net Assets$12,598
Open 2014 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $66,764Expenses 2012: $56,719Net Income 2012: $10,0452012Revenue 2013: $57,503Expenses 2013: $55,072Net Income 2013: $2,4312013Revenue 2014: $82,629Expenses 2014: $81,925Net Income 2014: $7042014Revenue 2015: $123,630Expenses 2015: $107,497Net Income 2015: $16,1332015Revenue 2016: $86,267Expenses 2016: $103,054Net Income 2016: -$16,7872016Revenue 2017: $509Expenses 2017: $4,073Net Income 2017: -$3,5642017Revenue 2018: $2,719Expenses 2018: $7,361Net Income 2018: -$4,6422018

Highlighted filing

2014

Revenue$82,629
Expenses$81,925
Net Income$704
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jul 24, 2014
Return Version
2013v3.1
Gross Receipts
$82,629
Mission and Program Overview

Mission

Provide balanced education

Program Services

DescriptionGrantsExpenses
Our school founded on the philosophy and methods of Charlotte Mason provides a broad liberal and balanced education to 12 students-$81,925
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILIP SWICEGOODTreasurer-$0--
J CARROLL SMITHPresident-$0--
JENNIFER C SPENCERSecretary-$0--
LINDA FERNBoard Member-$0--
JEREMY FERNBoard Member-$0--
Filing and Contact Details

Filer

EIN
45-2423712

Signing Officer

Name
Philip Swicegood
Title
Treasurer
Phone
8645974378
Signed
2014-07-24
Discuss with paid preparer
No

Preparer

Preparer
Gina Lankford
Phone
8282863946
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 1,293INSTRUCTOR SUPPLIES 9,640BACKGROUND CHECKS 150MARKETING 850TESTING 500SIGNS 1,600”

Description of other assets Part II line 24

“Category Beginning of Year End of YearSUPPLIES 1,250 2,640FURNITURE 1,078 2,385BOOKS 857 1,575ELECTROINCS/AV EQUIPMENT 432 2,667”

Raw XML Appendix144 raw XML fields

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

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0PHILIP SWICEGOOD
IRS990EZ/BooksInCareOfDetail/PhoneNum08645974378
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 753
IRS990EZ/BooksInCareOfDetail/USAddress/City0BOILING SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/State0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode0280170753
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08277
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03331
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08100
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0704
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0760
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011894
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012598
IRS990EZ/GrossReceiptsAmt082629
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt011894
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012598
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt011894
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012598
IRS990EZ/OccupancyRentUtltsAndMaintAmt08817
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILIP SWICEGOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1J CARROLL SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JENNIFER C SPENCER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LINDA FERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JEREMY FERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03617
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09267
IRS990EZ/OtherExpensesTotalAmt014033
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide balanced education
IRS990EZ/ProgramServiceRevenueAmt074529
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Our school founded on the philosophy and methods of Charlotte Mason provides a broad liberal and balanced education to 12 students
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt081925
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt058315
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt081925
IRS990EZ/TotalProgramServiceExpensesAmt081925
IRS990EZ/TotalRevenueAmt082629
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.wtcschool.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 1,293INSTRUCTOR SUPPLIES 9,640BACKGROUND CHECKS 150MARKETING 850TESTING 500SIGNS 1,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearSUPPLIES 1,250 2,640FURNITURE 1,078 2,385BOOKS 857 1,575ELECTROINCS/AV EQUIPMENT 432 2,667
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP SWICEGOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08645974378
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE WILLOW TREE COMMUNITY SCHOOL OF
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0452423712
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 753
ReturnHeader/Filer/USAddress/City0BOILING SPRINGS
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode0280170753
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770648923
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Lankford Tax & Bookkeeping LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10223 Log Cabin Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Union Mills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode028167
ReturnHeader/PreparerPersonGrp/PhoneNum08282863946
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gina Lankford
ReturnHeader/ReturnTs02014-07-29T09:57:30-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,598
Liabilities
$0
Net assets
$12,598
Revenue
$82,629
Expenses
$81,925
Net income
$704
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Summary only. Only limited summary data is available for this year.$0.14$0.10$0.03$0.07$0.05
2017Summary only. Only limited summary data is available for this year.$0.19$0.10$0.01$0.04$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.12$0.13$0.86$1.03$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.24$1.07$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.83$0.82$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$0.58$0.55$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.67$0.57$0.10
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits