Civic Intelligence

The Willow Tree Community School Of

EIN 45-2423712 • 501(c)3 • Boiling Springs, NC

Profile

Provide balanced education

PO Box 753Boiling Springs, NC 28017-0753

www.wtcschool.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.70x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

3.68x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

7th percentile

-171%

Higher net margin than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$25,212

Higher top officer pay than 89% of similar nonprofits.

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

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

Asset Growth

29th percentile

-24%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

98th percentile

434%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$14,320

Down $4,642 (-24%) from 2017

Liabilities

Flat

$10,000

Flat from 2017

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue98th percentileNet Margin7th percentile

Revenue

Up

$2,719

Up $2,210 (+434%) from 2017

Expenses

Up

$7,361

Up $3,288 (+81%) from 2017

Net Income

Down

-$4,642

Down $1,078 (-30%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$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

2018

Assets$14,320
Liabilities$10,000
Net Assets-
Open 2018 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income by year, with the latest 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

2018

Revenue$2,719
Expenses$7,361
Net Income-$4,642
Open 2018 Filing

Filings

Most recent year

2018 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$14,320
Liabilities
$10,000
Net assets
-
Revenue
$2,719
Expenses
$7,361
Net income
-$4,642
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
Latest Detailed Filing

The latest 2018 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$123,630
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-$107,497
Compensation and Service Providers
Top Officer Pay89th 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

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

Signing Officer

Name
Philip Swicegood
Title
Treasurer
Phone
8645974378
Signed
2015-08-17
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 2,623INSTRUCTOR SUPPLIES 2,000BACKGROUND CHECKS 100MARKETING 1,000TESTING 700BOOKS 2,500”

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

“Description AmountCASH 13,466”

Description of other assets Part II line 24

“Category Beginning of Year End of YearSUPPLIES 2,640 3,850FURNITURE 2,385 2,581BOOKS 1,575 3,303ELECTROINCS/AV EQUIPMENT 2,667 4,978”

Raw XML Appendix147 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0PHILIP SWICEGOOD
IRS990EZ/BooksInCareOfDetail/PhoneNum08645974378
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 753
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOILING SPRINGS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0280170753
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03331
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027485
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt032081
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016133
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0760
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt012598
IRS990EZ/Form990TotalAssetsGrp/EOYAmt042197
IRS990EZ/GrossReceiptsAmt0123630
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt012598
IRS990EZ/NetAssetsOrFundBalancesEOYAmt042197
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt012598
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt042197
IRS990EZ/OccupancyRentUtltsAndMaintAmt08400
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/BOYAmt09267
IRS990EZ/OtherAssetsTotalDetail/EOYAmt014712
IRS990EZ/OtherChangesInNetAssetsAmt013466
IRS990EZ/OtherExpensesTotalAmt08923
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide balanced education
IRS990EZ/ProgramServiceRevenueAmt091549
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/ProgramServiceExpensesAmt0107497
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt089414
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0107497
IRS990EZ/TotalProgramServiceExpensesAmt0107497
IRS990EZ/TotalRevenueAmt0123630
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 2,623INSTRUCTOR SUPPLIES 2,000BACKGROUND CHECKS 100MARKETING 1,000TESTING 700BOOKS 2,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountCASH 13,466
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearSUPPLIES 2,640 3,850FURNITURE 2,385 2,581BOOKS 1,575 3,303ELECTROINCS/AV EQUIPMENT 2,667 4,978
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
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP SWICEGOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08645974378
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-17
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/PreparationDt02015-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gina Lankford
ReturnHeader/ReturnTs02015-08-29T08:31:25-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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