Civic Intelligence

Willow Tree Community School of North Carolina

990EZ • Fiscal year 2016 • EIN 45-2423712

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 14, 2017

Organization Profilewww.wtcschool.org
PO Box 753Boiling Springs, NC 28017-0753

(704) 600-7937

Siviq Scores

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

Liabilities / Assets

89th percentile

0.49x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

16th percentile

-19%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

85th percentile

$25,212

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-42%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

17th percentile

-30%

Faster revenue growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$24,544

Down $17,653 (-42%) from 2015

Net Assets

Down

$12,526

Down $29,671 (-70%) from 2015

Liabilities

Up

$12,018

Up $12,018 from 2015

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin16th percentile

Revenue

Down

$86,267

Down $37,363 (-30%) from 2015

Expenses

Down

$103,054

Down $4,443 (-4.1%) from 2015

Net Income

Down

-$16,787

Down $32,920 (-204%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2016

Assets$24,544
Liabilities$12,018
Net Assets$12,526
Open 2016 Filing

Operations Trend

Revenue Growth17th 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

2016

Revenue$86,267
Expenses$103,054
Net Income-$16,787
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 14, 2017
Return Version
2015v3.0
Gross Receipts
$86,267
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 20 students-$103,054
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JACK KELLYDirector Of DevelopmentFT$25,212-$25,212
WENDY WILSONPrincipalFT$22,776-$22,776
CARROLL SMITHBoard Member-$0--
LINDA FERNBoard Member-$0--
CHARLES PLYLERPresident-$0--
PHIL REIDBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
The Willow Tree Community School of
EIN
45-2423712
Address
PO BOX 753, BOILING SPRINGS, NC 28017-0753

Signing Officer

Name
Charles Plyler
Title
President
Phone
7046007937
Signed
2017-04-14
Discuss with paid preparer
No

Preparer

Firm
Lankford Tax & Bookkeeping LLC
Address
223 Log Cabin Lane, Union Mills, NC 28167
Preparer
Gina Lankford
Phone
8282863946
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 2,961INSTRUCTOR SUPPLIES 1,326TESTING 840BOOKS 517ADMINISTRATIVE EXPENSES 943”

Other changes in net assets or fund balances Part I line 20

“Description AmountCASH (12,884)”

Description of other assets Part II line 24

“Category Beginning of Year End of YearSUPPLIES 3,850 1,825FURNITURE 2,581 1,578BOOKS 3,303 2,272ELECTROINCS/AV EQUIPMENT 4,978 2,026”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPAYROLL TAXES PAYABLE 0 2,018RESTRICTED CONTRIBUTIONS 0 10,000”

Raw XML Appendix154 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/PersonNm0MACK BRIDGES
IRS990EZ/BooksInCareOfDetail/PhoneNum07046007937
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOILING SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0280170753
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027485
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt016843
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IRS990EZ/DonorAdvisedFndsInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt0-16787
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt042197
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012526
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt042197
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012526
IRS990EZ/OccupancyRentUtltsAndMaintAmt07775
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt540.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt122776
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt525212
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARROLL SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WENDY WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LINDA FERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHARLES PLYLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PHIL REID
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JACK KELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRINCIPAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR OF DEVELOPMENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt014712
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07701
IRS990EZ/OtherChangesInNetAssetsAmt0-12884
IRS990EZ/OtherExpensesTotalAmt06587
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide balanced education
IRS990EZ/ProgramServiceRevenueAmt081279
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Our school founded on the philosophy and methods of Charlotte Mason provides a broad liberal and balanced education to 20 students
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0103054
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt087787
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012018
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0103054
IRS990EZ/TotalProgramServiceExpensesAmt0103054
IRS990EZ/TotalRevenueAmt086267
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 2,961INSTRUCTOR SUPPLIES 1,326TESTING 840BOOKS 517ADMINISTRATIVE EXPENSES 943
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountCASH (12,884)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearSUPPLIES 3,850 1,825FURNITURE 2,581 1,578BOOKS 3,303 2,272ELECTROINCS/AV EQUIPMENT 4,978 2,026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearPAYROLL TAXES PAYABLE 0 2,018RESTRICTED CONTRIBUTIONS 0 10,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES PLYLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07046007937
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WILLOW TREE COMMUNITY SCHOOL OF
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0452423712
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 753
ReturnHeader/Filer/USAddress/CityNm0BOILING SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd0280170753
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770648923
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lankford Tax & Bookkeeping LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0223 Log Cabin Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Union Mills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028167
ReturnHeader/PreparerPersonGrp/PhoneNum08282863946
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gina Lankford
ReturnHeader/ReturnTs02017-04-14T12:22:26-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,544
Liabilities
$12,018
Net assets
$12,526
Revenue
$86,267
Expenses
$103,054
Net income
-$16,787
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
2016Detailed filing. Detailed filing data is available for this year.$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