Civic Intelligence

Oak Level Baptist Academy

EIN 47-4365148 • 501(c)3 • Stokesdale, NC

Profile

Provide a safe and loving enviroment to learn. Seek excellence in all we do.

1569 Oak Level Church RdStokesdale, NC 27357

oaklevelbaptistacademy.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.07x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.05x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

30th percentile

-5.0%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $500k-$1M 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

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$389,858

Down $215,308 (-36%) from 2024

Liabilities

Down

$15,720

Down $24,100 (-61%) from 2024

Net Assets

Down

$374,138

Down $191,208 (-34%) from 2024

Revenue

Up

$874,328

Up $44,176 (+5.3%) from 2024

Expenses

Up

$1,065,536

Up $193,756 (+22%) from 2024

Net Income

Down

-$191,208

Down $149,580 (-359%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $22,640Liabilities 2015: $02015Assets 2016: $69,658Liabilities 2016: $02016Assets 2017: $150,007Liabilities 2017: $02017Assets 2018: $257,639Liabilities 2018: $0Net Assets 2018: $257,6392018Assets 2019: $373,067Liabilities 2019: $0Net Assets 2019: $373,0672019Assets 2020: $504,062Liabilities 2020: $0Net Assets 2020: $504,0622020Assets 2021: $649,854Liabilities 2021: $0Net Assets 2021: $649,8542021Assets 2022: $822,188Liabilities 2022: $0Net Assets 2022: $822,1882022Assets 2023: $1,239,333Liabilities 2023: $0Net Assets 2023: $1,239,3332023Assets 2024: $605,166Liabilities 2024: $39,820Net Assets 2024: $565,3462024Assets 2025: $389,858Liabilities 2025: $15,720Net Assets 2025: $374,1382025

Highlighted filing

2025

Assets$389,858
Liabilities$15,720
Net Assets$374,138

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $69,358Expenses 2015: $46,718Net Income 2015: $22,6402015Revenue 2016: $154,703Expenses 2016: $107,685Net Income 2016: $47,0182016Revenue 2017: $190,450Expenses 2017: $110,101Net Income 2017: $80,3492017Revenue 2018: $215,441Expenses 2018: $107,809Net Income 2018: $107,6322018Revenue 2019: $235,590Expenses 2019: $120,162Net Income 2019: $115,4282019Revenue 2020: $355,451Expenses 2020: $224,456Net Income 2020: $130,9952020Revenue 2021: $473,883Expenses 2021: $328,091Net Income 2021: $145,7922021Revenue 2022: $638,328Expenses 2022: $465,994Net Income 2022: $172,3342022Revenue 2023: $939,893Expenses 2023: $522,748Net Income 2023: $417,1452023Revenue 2024: $830,152Expenses 2024: $871,780Net Income 2024: -$41,6282024Revenue 2025: $874,328Expenses 2025: $1,065,536Net Income 2025: -$191,2082025

Highlighted filing

2025

Revenue$874,328
Expenses$1,065,536
Net Income-$191,208

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 16, 2026
Return Version
2025v4.0
Gross Receipts
$874,328
Mission and Program Overview

Mission

Provide a safe and loving enviroment to learn. Seek excellence in all we do.

Provide a safe and loving environment to learn. Seek excellence in all we do.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$523,555$249,997▼ $273,558
Cash and Non-Interest-Bearing Accounts$40,212$80,013▲ $39,801
Other Notes and Loans Receivable, Net$0$32,621▲ $32,621
Accounts Receivable$15,797$11,769▼ $4,028
Total Assets$605,166$389,858▼ $215,308
Other Assets Total$25,602$15,458▼ $10,144
Liabilities
Other Liabilities$25,630$15,260▼ $10,370
Unsecured Notes Loans Payable$7,392$0▼ $7,392
Accounts Payable and Accrued Expenses$6,798$460▼ $6,338
Total Liabilities$39,820$15,720▼ $24,100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$565,346$374,138▼ $191,208
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$565,346$374,138▼ $191,208
Total Liabilities and Net Assets / Fund Balance$605,166$389,858▼ $215,308
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Clay WalkerSchool AdministratorFT$23,850$23,850
Jackie MooreTreasurerFT$14,000$14,000
Ronald McdowellBoard MemberPT$8,010$8,010

Board Members and Trustees

NameTitle
Allen MooreChairman
Anthony VaughnBoard Member
Phil FultonBoard Member
Randy CrawfordBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$25,124
Program Service Revenue
$800,503
Investment Income
$20,202
Other Revenue
$28,499
All Other Contributions
$25,124
Change in Net Assets
$-191,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$874,328
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$56,456
Total Revenue per Audited Statements
$930,784
Total Revenue per Form 990
$874,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$532,867
Other Expenses$532,669
Total Fundraising Expense$10,657
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,366$105,077$4,378$437,821
Occupancy$180,680$57,818$2,409$240,907
Office Expenses$54,435$17,419$726$72,580
Insurance$39,901$12,768$532$53,201
Current Officers, Directors, Trustees, and Key Employees$34,395$11,006$459$45,860
Payroll Taxes$30,166$9,653$402$40,221
Travel$24,399$7,808$325$32,532
Fees for Services Accounting$14,048$4,495$187$18,730
Other Expenses$9,151$2,928$122$12,201
Information Technology$8,857$2,834$118$11,809
Other Employee Benefits$6,723$2,152$90$8,965
All Other Expenses$4,480$1,434$60$5,974
Fees for Services Other$3,870$1,238$52$5,160
Interest$493$158$7$658
Total Functional Expenses$799,152$255,727$10,657$1,065,536

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,121,992
Expenses per Audited Statements$1,065,536
Total Expenses per Form 990$1,065,536
Expenses Not Reported on Form 990$56,456
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leased Equipment Liability$15,260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Jackie moore, treasurer, is married to allen moore, chairman.

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

Upon request. 990 is available on irs website.

Filing and Contact Details

Filer

Filer Name
Oak Level Baptist Academy
EIN
47-4365148
Phone
3367069521
Address
1569 OAK LEVEL CHURCH RD, STOKESDALE, NC 27357

Signing Officer

Name
Clay Walker
Title
School Administrator
Phone
3366431449
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clay Walker
Formed
2015
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
32
Volunteers
0

Preparer

Firm
Duncan Ashe Pa
Address
7900 MCCLOUD RD SUITE 101, GREENSBORO, NC 27409
Preparer
W Barth Ashe
Phone
3362856510
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

N accordance with generally accepted accounting principles, the school accounts for uncertainty in income taxes by recognizing tax positions in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. As of december 31, 2025 and 2024, the school had no uncertain tax positions that qualified for either recognition or disclosure in the financial statements.

Part XI Line 2B

The church provides the academy with the use of its building and vehicles.

Part XII Line 2A

The church provides the academy with the use of its building and vehicles.

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IRS990/PYTotalRevenueAmt0830152
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-191208
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0800503
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0523555
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0249997
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt056456
IRS990ScheduleD/DonatedServicesUseFcltsAmt056456
IRS990ScheduleD/ExpensesNotReportedAmt056456
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01065536
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASED EQUIPMENT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt056456
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0874328
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0N ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE SCHOOL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY RECOGNIZING TAX POSITIONS IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2025 AND 2024, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CHURCH PROVIDES THE ACADEMY WITH THE USE OF ITS BUILDING AND VEHICLES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE CHURCH PROVIDES THE ACADEMY WITH THE USE OF ITS BUILDING AND VEHICLES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII LINE 2A
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01065536
IRS990ScheduleD/TotalLiabilityAmt015260
IRS990ScheduleD/TotalRevenuePerForm990Amt0874328
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0930784
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01121992
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd01
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR RACIALLY NONDISCRIMINATORY POLICY IS LISTED IN OUR BY-LAWS WHICH IS ACCESSIBLE ON OUR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LINE 6B - EXPLANATION OF GOVERNMENT FINANCIAL AID: OPPORTUNITY SCHOLARSHIP AND ESA SCHOLARSHIPS FOR STUDENTS ARE THROUGH THE NORTH CAROLINA STATE EDUCATION ASSISTANCE AUTHORITY, A POLITICAL SUBDIVISION OF THE STATE, GOVERNED BY A NINE-MEMBER BOARD OF DIRECTORS, WITH ADMINISTRATIVE SUPPORT PROVIDED BY THE UNIVERSITY OF NORTH CAROLINA. OUR FUNDING WAS SUSPENDED IN 2023 FOR PROVIDING A SIBLING DISCOUNT TO FAMILIES THAT HAD MORE THAN ONE CHILD ATTENDING OUR SCHOOL. THE NCSEAA WAS REIMBURSED THESE DISCOUNTS DUE TO NOT BEING APPLIED TO NCSEAA STUDENTS. FINANCIAL ASSISTANCE FROM THE NCSEAA HAS SINCE CONTINUED WITH NO FURTHER ISSUES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JACKIE MOORE, TREASURER, IS MARRIED TO ALLEN MOORE, CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST. 990 IS AVAILABLE ON IRS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0605166
IRS990/TotalAssetsEOYAmt0389858
IRS990/TotalAssetsGrp/BOYAmt0605166
IRS990/TotalAssetsGrp/EOYAmt0389858
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025124
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010657
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0255727
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0799152
IRS990/TotalFunctionalExpensesGrp/TotalAmt01065536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039820
IRS990/TotalLiabilitiesEOYAmt015720
IRS990/TotalLiabilitiesGrp/BOYAmt039820
IRS990/TotalLiabilitiesGrp/EOYAmt015720
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0565346
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0374138
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0799152
IRS990/TotalProgramServiceRevenueAmt0800503
IRS990/TotalReportableCompFromOrgAmt045860
IRS990/TotalRevenueGrp/ExclusionAmt048701
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0800503
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0874328
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0605166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0389858
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0325
IRS990/TravelGrp/ManagementAndGeneralAmt07808
IRS990/TravelGrp/ProgramServicesAmt024399
IRS990/TravelGrp/TotalAmt032532
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07392
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09076 MT CARMEL RD
IRS990/USAddress/CityNm0STOKESDALE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027357
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTPS://OAKLEVELBAPTISTACADEMY.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CLAY WALKER

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