Civic Intelligence

Apple Tree Children'S Centers Inc

990 • Fiscal year 2022 • EIN 68-0499263

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 21, 2023

Organization ProfileWWW.APPLETREECHILDREN.ORG
3205 S Meadow AveSioux Falls, SD 57106

(605) 575-3851

Siviq Scores

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

Liabilities / Assets

58th percentile

0.19x

Higher debt load relative to assets than 58% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

34th percentile

0.08x

Higher debt load relative to revenue than 34% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

68th percentile

18%

Higher net margin than 68% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

27th percentile

$60,100

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

95th percentile

105%

Faster asset growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

23%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Flat

$2,954,525

Flat from 2022

Net Assets

Flat

$2,395,618

Flat from 2022

Liabilities

Flat

$558,907

Flat from 2022

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin68th percentile

Revenue

Flat

$7,162,858

Flat from 2022

Expenses

Flat

$5,867,930

Flat from 2022

Net Income

Flat

$1,294,928

Flat from 2022

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $655,559Liabilities 2010: $750,487Net Assets 2010: -$94,9282010Assets 2011: $737,847Liabilities 2011: $717,225Net Assets 2011: $20,6222011Assets 2012: $1,011,992Liabilities 2012: $696,305Net Assets 2012: $315,6872012Assets 2013: $1,041,314Liabilities 2013: $666,631Net Assets 2013: $374,6832013Assets 2014: $1,049,846Liabilities 2014: $716,328Net Assets 2014: $333,5182014Assets 2015: $950,615Liabilities 2015: $517,571Net Assets 2015: $433,0442015Assets 2016: $806,072Liabilities 2016: $487,258Net Assets 2016: $318,8142016Assets 2017: $746,739Liabilities 2017: $469,673Net Assets 2017: $277,0662017Assets 2018: $556,583Liabilities 2018: $422,754Net Assets 2018: $133,8292018Assets 2019: $794,177Liabilities 2019: $410,673Net Assets 2019: $383,5042019Assets 2020: $882,715Liabilities 2020: $338,484Net Assets 2020: $544,2312020Assets 2021: $1,444,278Liabilities 2021: $343,588Net Assets 2021: $1,100,6902021Assets 2022: $2,954,525Liabilities 2022: $558,907Net Assets 2022: $2,395,6182022Assets 2022: $2,954,525Liabilities 2022: $558,907Net Assets 2022: $2,395,6182022Assets 2023: $1,405,287Liabilities 2023: $411,379Net Assets 2023: $993,9082023Assets 2024: $94,842Liabilities 2024: $11,062Net Assets 2024: $83,7802024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2022

Assets$2,954,525
Liabilities$558,907
Net Assets$2,395,618
Open 2022 Filing

Operations Trend

Revenue Growth72nd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,335,2182010Revenue 2011: $4,520,353Expenses 2011: $4,404,189Net Income 2011: $116,1642011Expenses 2012: $4,487,3602012Revenue 2013: $4,853,367Expenses 2013: $4,794,371Net Income 2013: $58,9962013Revenue 2014: $4,753,004Expenses 2014: $4,794,169Net Income 2014: -$41,1652014Revenue 2015: $5,093,925Expenses 2015: $4,994,399Net Income 2015: $99,5262015Revenue 2016: $4,969,590Expenses 2016: $5,083,820Net Income 2016: -$114,2302016Revenue 2017: $4,978,000Expenses 2017: $5,019,748Net Income 2017: -$41,7482017Revenue 2018: $5,028,488Expenses 2018: $5,171,033Net Income 2018: -$142,5452018Revenue 2019: $5,620,572Expenses 2019: $5,370,897Net Income 2019: $249,6752019Revenue 2020: $5,517,996Expenses 2020: $5,357,269Net Income 2020: $160,7272020Revenue 2021: $5,832,493Expenses 2021: $5,276,034Net Income 2021: $556,4592021Revenue 2022: $7,162,858Expenses 2022: $5,867,930Net Income 2022: $1,294,9282022Revenue 2022: $7,162,858Expenses 2022: $5,867,930Net Income 2022: $1,294,9282022Revenue 2023: $5,345,083Expenses 2023: $6,746,793Net Income 2023: -$1,401,7102023Revenue 2024: $1,192,746Expenses 2024: $2,102,874Net Income 2024: -$910,1282024Revenue 2025: -$28,755Expenses 2025: $55,025Net Income 2025: -$83,7802025

Highlighted filing

2022

Revenue$7,162,858
Expenses$5,867,930
Net Income$1,294,928
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 21, 2023
Return Version
2022v5.0
Gross Receipts
$7,162,858
Mission and Program Overview

Mission

Provide exceptional care, nurture, and age appropriate learning opportunities in the context of a christ centered worldview.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$754,078$2,238,511▲ $1,484,433
Land, Buildings, and Equipment, Net$314,391$340,753▲ $26,362
Savings and Temporary Cash Investments$257,979$206,416▼ $51,563
Accounts Receivable$74,780$93,709▲ $18,929
Prepaid Expenses and Deferred Charges$43,050$74,136▲ $31,086
Total Assets$1,444,278$2,954,525▲ $1,510,247
Other Assets Total-$1,000-
Liabilities
Other Liabilities-$294,986-
Accounts Payable and Accrued Expenses$343,588$263,921▼ $79,667
Total Liabilities$343,588$558,907▲ $215,319
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,100,690$2,395,618▲ $1,294,928
Total Net Assets Fund Balance$1,100,690$2,395,618▲ $1,294,928
Total Liabilities and Net Assets / Fund Balance$1,444,278$2,954,525▲ $1,510,247

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$226,504$526,868$753,372
Equipment$3,304$468,381$471,685
Other Land Buildings$110,945$292,967$403,912
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Randall L StewartExecutive DiFT$60,100$60,100
Marlin Van PeursemSecretary/trPT$54,596$54,596

Board Members and Trustees

NameTitle
Robert StahlVice Chair
Revenue and Support

Revenue Composition

Contributions and Grants
$2,107,506
Program Service Revenue
$5,019,857
Investment Income
$1,217
Other Revenue
$34,278
Change in Net Assets
$1,294,928
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,697,925
Other Expenses$2,170,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,019,072$124,272-$3,143,344
Occupancy$992,909$75,581-$1,068,490
Payroll Taxes$252,661$18,160-$270,821
Insurance$158,942$19,294-$178,236
Other Employee Benefits$126,573$42,491-$169,064
Current Officers, Directors, Trustees, and Key Employees-$114,696-$114,696
Depreciation Depletion$91,007$3,433-$94,440
Travel$58,252$5,377-$63,629
Office Expenses$48,695$14,564-$63,259
Advertising$44,568$2,164-$46,732
Information Technology$21,830$17,741-$39,571
All Other Expenses$28,760$4,186-$32,946
Fees for Services Accounting$30,978$764-$31,742
Other Expenses$28,275$1,188-$29,463
Conferences and Meetings$14,109$3,422-$17,531
Total Functional Expenses$5,416,819$451,111$0$5,867,930
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Prairie Vision LLCSee Part VRent-43rdst&valhallaNo$300,891
Dee StewartFounderRent-3309 E 26th StNo$134,604
Randall StewartOfficerRent-700 N SycomoreNo$134,442
Wl IncSee Part VRent-15th St&meadowaNo$66,000
Sara StewartFamily MemberEmploymentNo$62,686
Wl IncSee Part VPurchase of VehicleNo$25,000
Parker StewartFamily MemberEmploymentNo$20,875
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$294,986
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

“The organization has no committees.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is made available to all board members for their review.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy covers board members and officers. A request is made annually for all board members to disclose any potential conflict of interest. The board makes a determination of whether there is a conflict ofinterest and if so, implements the procedure for evaluating the issue of transaction involved. The board member or officer with the conflict must refrain from voting. All transactions are confirmed to be at fmv.”

Form 990, Page 6, Part VI, Line 19

“Information available upon request at the main office.”

Filing and Contact Details

Filer

Filer Name
APPLE TREE CHILDREN'S CENTER INC
EIN
68-0499263
Phone
6055753851
Address
3205 S MEADOW AVE, SIOUX FALLS, SD 57106

Signing Officer

Name
Randall L Stewart
Title
Executive Director
Phone
6055753851
Signed
2023-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall L Stewart
Formed
2002
Legal Domicile
Sd
Voting Board Members
4
Independent Board Members
2
Employees
370
Volunteers
25

Preparer

Firm
Degroot CPA Prof LLC
Address
3204 S MADELYN AVE, SIOUX FALLS, SD 57106
Preparer
Colin Degroot CPA
Phone
6053386653
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0526868
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0753372
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0110945
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0292967
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0403912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0294986
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0340753
IRS990ScheduleD/TotalLiabilityAmt0294986
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DEE STEWART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1RANDALL STEWART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2WL INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3WL INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4PRAIRIE VISION LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm5SARA STEWART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm6PARKER STEWART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FOUNDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt5FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt6FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt266000
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT-3309 E 26TH ST
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2RENT-15TH ST&MEADOWA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3PURCHASE OF VEHICLE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4RENT-43RDST&VALHALLA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5EMPLOYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc6EMPLOYMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV LINE 3(A) NAME OF ENTITY: WL INC. PART IV LINE 3(A) RELATIONSHIP: OFFICER IS MAJORITY OWNER PART IV LINE 4(A) NAME OF ENTITY: WL INC. PART IV LINE 4(A) RELATIONSHIP: OFFICER IS MAJORITY OWNER PART IV LINE 5(A) NAME OF ENTITY: PRAIRIE VISION, LLC PART IV LINE 5(A) RELATIONSHIP: JOINTLY OWNED BY OFFICER PART IV LINE 6(A) NAME OF PERSON: SARA STEWART PART IV LINE 6(A) RELATIONSHIP: SPOUSE OF RANDALL STEWART; OFFICER PART IV LINE 7(A) NAME OF PERSON: PARKER STEWART PART IV LINE 7(A) RELATIONSHIP: CHILD OF RANDALL STEWART; OFFICER
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS AND OFFICERS. A REQUEST IS MADE ANNUALLY FOR ALL BOARD MEMBERS TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. THE BOARD MAKES A DETERMINATION OF WHETHER THERE IS A CONFLICT OFINTEREST AND IF SO, IMPLEMENTS THE PROCEDURE FOR EVALUATING THE ISSUE OF TRANSACTION INVOLVED. THE BOARD MEMBER OR OFFICER WITH THE CONFLICT MUST REFRAIN FROM VOTING. ALL TRANSACTIONS ARE CONFIRMED TO BE AT FMV.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION AVAILABLE UPON REQUEST AT THE MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/USAddress/AddressLine1Txt03205 S MEADOW AVE
IRS990/USAddress/CityNm0SIOUX FALLS

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,954,525
Liabilities
$558,907
Net assets
$2,395,618
Revenue
$7,162,858
Expenses
$5,867,930
Net income
$1,294,928
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.03$0.06$0.08
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$1.19$2.10$0.91
2023Summary only. Only limited summary data is available for this year.$1.41$0.41$0.99$5.35$6.75$1.40
2022Detailed filing. Detailed filing data is available for this year.$2.95$0.56$2.40$7.16$5.87$1.29
2022Summary only. Only limited summary data is available for this year.$2.95$0.56$2.40$7.16$5.87$1.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.34$1.10$5.83$5.28$0.56
2020Summary only. Only limited summary data is available for this year.$0.88$0.34$0.54$5.52$5.36$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.41$0.38$5.62$5.37$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.42$0.13$5.03$5.17$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.47$0.28$4.98$5.02$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.49$0.32$4.97$5.08$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.52$0.43$5.09$4.99$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.72$0.33$4.75$4.79$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.67$0.37$4.85$4.79$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.70$0.32$4.49
2011Summary only. Only limited summary data is available for this year.$0.74$0.72$0.02$4.52$4.40$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.75$0.09$4.34