Civic Intelligence

Apple Tree Kids

990 • Fiscal year 2013 • EIN 80-0627314

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 07, 2014

112 Coastal Way23320

(757) 410-1790

Siviq Scores

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

Liabilities / Assets

89th percentile

0.88x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

54th percentile

0.14x

Higher debt load relative to revenue than 54% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

63rd percentile

$77,500

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$434,712

Up $53,995 (+14%) from 2012

Net Assets

Up

$51,752

Up $42,731 (+474%) from 2012

Liabilities

Up

$382,960

Up $11,264 (+3.0%) from 2012

Revenue

Up

$2,829,298

Up $411,230 (+17%) from 2012

Expenses

Up

$2,786,567

Up $332,997 (+14%) from 2012

Net Income

Up

$42,731

Up $78,233 (+220%) from 2012

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $258,543Liabilities 2011: $214,020Net Assets 2011: $44,5232011Assets 2012: $380,717Liabilities 2012: $371,696Net Assets 2012: $9,0212012Assets 2013: $434,712Liabilities 2013: $382,960Net Assets 2013: $51,7522013Assets 2014: $437,715Liabilities 2014: $312,528Net Assets 2014: $125,1872014Assets 2015: $484,750Liabilities 2015: $473,128Net Assets 2015: $11,6222015Assets 2016: $1,339,654Liabilities 2016: $1,392,542Net Assets 2016: -$52,8882016Assets 2017: $1,323,505Liabilities 2017: $1,314,743Net Assets 2017: $8,7622017Assets 2018: $1,885,025Liabilities 2018: $1,820,448Net Assets 2018: $64,5772018Assets 2019: $2,021,959Liabilities 2019: $1,766,867Net Assets 2019: $255,0922019Assets 2020: $2,062,555Liabilities 2020: $1,338,614Net Assets 2020: $723,9412020Assets 2021: $2,148,721Liabilities 2021: $1,200,782Net Assets 2021: $947,9392021Assets 2022: $1,939,999Liabilities 2022: $849,190Net Assets 2022: $1,090,8092022Assets 2023: $1,680,522Liabilities 2023: $875,369Net Assets 2023: $805,1532023Assets 2024: $1,398,231Liabilities 2024: $1,083,341Net Assets 2024: $314,8902024

Highlighted filing

2013

Assets$434,712
Liabilities$382,960
Net Assets$51,752

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,650,222Expenses 2011: $1,589,986Net Income 2011: $60,2362011Revenue 2012: $2,418,068Expenses 2012: $2,453,570Net Income 2012: -$35,5022012Revenue 2013: $2,829,298Expenses 2013: $2,786,567Net Income 2013: $42,7312013Revenue 2014: $3,118,874Expenses 2014: $3,045,439Net Income 2014: $73,4352014Revenue 2015: $3,232,892Expenses 2015: $3,346,457Net Income 2015: -$113,5652015Revenue 2016: $3,616,658Expenses 2016: $3,681,168Net Income 2016: -$64,5102016Revenue 2017: $3,986,663Expenses 2017: $3,873,895Net Income 2017: $112,7682017Revenue 2018: $4,598,247Expenses 2018: $4,542,432Net Income 2018: $55,8152018Revenue 2019: $4,917,025Expenses 2019: $4,726,510Net Income 2019: $190,5152019Revenue 2020: $4,377,881Expenses 2020: $3,909,032Net Income 2020: $468,8492020Revenue 2021: $4,406,397Expenses 2021: $4,182,399Net Income 2021: $223,9982021Revenue 2022: $5,011,083Expenses 2022: $4,868,213Net Income 2022: $142,8702022Revenue 2023: $4,444,943Expenses 2023: $4,666,312Net Income 2023: -$221,3692023Revenue 2024: $3,848,912Expenses 2024: $4,339,175Net Income 2024: -$490,2632024

Highlighted filing

2013

Revenue$2,829,298
Expenses$2,786,567
Net Income$42,731
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 7, 2014
Return Version
2013v3.1
Gross Receipts
$2,829,816
Mission and Program Overview

Mission

To provide a high quality Christian

To provide a high quality Christian education and daycare services for children ages 6 weeks to 12 years. To meet the communities' needs for early childhood education facilities by offering faith-based developmental and nuturing programs for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$166,531$190,047▲ $23,516
Loans From Officers Directors$177,956$160,436▼ $17,520
Intangible Assets$160,780$147,974▼ $12,806
Cash and Non-Interest-Bearing Accounts$49,406$76,655▲ $27,249
Rtn Earn Endowment Incm Other Fnds$9,021$51,752▲ $42,731
Prepaid Expenses and Deferred Charges-$16,036-
Total Assets$380,717$434,712▲ $53,995
Other Assets Total$4,000$4,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$161,679$190,624▲ $28,945
Accounts Payable and Accrued Expenses$32,061$31,900▼ $161
Total Liabilities$371,696$382,960▲ $11,264
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,021$51,752▲ $42,731
Total Liabilities and Net Assets / Fund Balance$380,717$434,712▲ $53,995

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$138,824$185,882$324,706
Leasehold Improvements$51,223$1,552$52,775
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heidi K RidenPresident/DirectorFT$77,500$77,500
Trace RidenSecretary/DirectorFT$52,000$52,000
Jennifer LucyDirectorFT$37,971$37,971
Patricia RingerDirectorFT$35,550$35,550

Board Members and Trustees

NameTitle
Karin U KirmesVPres/Tres/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,821,299
Investment Income
$-166
Other Revenue
$8,165
Change in Net Assets
$42,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,754,925
Other Expenses$1,031,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,394,013$0$0$1,394,013
Occupancy$311,705$34,634$0$346,339
Current Officers, Directors, Trustees, and Key Employees$172,568$30,453$0$203,021
All Other Expenses$147,574$47,275$0$194,849
Payroll Taxes$116,207$2,372$0$118,579
Depreciation Depletion$81,439$27,176$0$108,615
Office Expenses$66,124$11,669$0$77,793
Insurance$0$51,534$0$51,534
Other Employee Benefits$33,415$5,897$0$39,312
Travel$29,058$5,128$0$34,186
Advertising$0$23,248$0$23,248
Interest$0$22,058$0$22,058
Fees for Services Accounting$0$7,650$0$7,650
Other Expenses$7,035$0$0$7,035
Fees for Services Legal$0$2,107$0$2,107
Total Functional Expenses$2,511,301$275,266$0$2,786,567
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,165
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$177,956$160,436▼ $17,520
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
80-0627314
Phone
7574101790

Signing Officer

Name
Heidi Riden
Title
President / Director
Phone
7574101790
Signed
2014-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Riden
Formed
2010
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
0
Employees
149
Volunteers
2

Preparer

Preparer
MICHAEL O'NEAL
Phone
7574364708
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

Board members review any conflict of interest disclosures at the regular meetings

Pt VI, Line 2

Heidi Riden, President & Director, is the daughter of

Pt VI, Line 2

Karin Kirmes, Vice Pres/Tres/Director.

Pt VI, Line 2

Heidi Riden, Pres. & Trace Riden, Sec. are married.

Pt VI, Line 7A

The Board of Directors shall appoint their successors.

Pt VI, Line 11B

The Board reviews the 990 before it is filed.

Form 990, Part IX, Line 24F

Administration fees 5391. 0. 5391. 0. Licenses and permits 711. 0. 711. 0. Field trips for students 5163. 5163. 0. 0. Repairs & maintenance 57464. 48844. 8620. 0. Meals & entertainment 3328. 0. 3328. 0. Miscellaneous 2561. 0. 2561. 0. Building supplies 97064. 82504. 14560. 0. Uniforms 3437. 0. 3437. 0. Payroll service expense 13015. 11063. 1952. 0. Real estate tax payments 6715. 0. 6715. 0.

Raw XML Appendix396 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.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02417532
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01650222
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0505253
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07394306
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt07394306
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02821299
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02417532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01650222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0505253
IRS990ScheduleA/Total509Grp/TotalAmt07394306
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07394308
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0138824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0185882
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0324706
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt051223
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01552
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052775
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0190047
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0160436
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Purchase/Start-up
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0203075
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KARIN KIRMES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Vice Pres.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0160436
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members review any conflict of interest disclosures at the regular meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Heidi Riden, President & Director, is the daughter of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Karin Kirmes, Vice Pres/Tres/Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Heidi Riden, Pres. & Trace Riden, Sec. are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors shall appoint their successors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board reviews the 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADMINISTRATION FEES 5391. 0. 5391. 0. LICENSES AND PERMITS 711. 0. 711. 0. FIELD TRIPS FOR STUDENTS 5163. 5163. 0. 0. REPAIRS & MAINTENANCE 57464. 48844. 8620. 0. MEALS & ENTERTAINMENT 3328. 0. 3328. 0. MISCELLANEOUS 2561. 0. 2561. 0. BUILDING SUPPLIES 97064. 82504. 14560. 0. UNIFORMS 3437. 0. 3437. 0. PAYROLL SERVICE EXPENSE 13015. 11063. 1952. 0. REAL ESTATE TAX PAYMENTS 6715. 0. 6715. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0380717
IRS990/TotalAssetsEOYAmt0434712
IRS990/TotalAssetsGrp/BOYAmt0380717
IRS990/TotalAssetsGrp/EOYAmt0434712
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0149
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0275266
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02511301
IRS990/TotalFunctionalExpensesGrp/TotalAmt02786567
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0371696
IRS990/TotalLiabilitiesEOYAmt0382960
IRS990/TotalLiabilitiesGrp/BOYAmt0371696
IRS990/TotalLiabilitiesGrp/EOYAmt0382960
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09021
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt051752
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02821299
IRS990/TotalProgramServiceExpensesAmt02511301
IRS990/TotalProgramServiceRevenueAmt02821299
IRS990/TotalReportableCompFromOrgAmt0203021
IRS990/TotalRevenueGrp/ExclusionAmt07997
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02821301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02829298
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0380717
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0434712
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05128
IRS990/TravelGrp/ProgramServicesAmt029058
IRS990/TravelGrp/TotalAmt034186
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10704 Kirkwall Ct
IRS990/USAddress/City0Chesapeake
IRS990/USAddress/State0VA
IRS990/USAddress/ZIPCode023320
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEIDI RIDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT / DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07574101790
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine10Apple Tree Kids
ReturnHeader/Filer/BusinessNameControlTxt0APPL
ReturnHeader/Filer/EIN0800627314
ReturnHeader/Filer/PhoneNum07574101790
ReturnHeader/Filer/USAddress/AddressLine10112 Coastal Way
ReturnHeader/Filer/USAddress/City0Chesapeake
ReturnHeader/Filer/USAddress/State0VA
ReturnHeader/Filer/USAddress/ZIPCode023320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Michael R O'Neal CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10445 North Battlefield Blvd Suite J
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Chesapeake
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode023320
ReturnHeader/PreparerPersonGrp/PhoneNum07574364708
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL O'NEAL
ReturnHeader/ReturnTs02014-11-10T07:09:08-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$1.08$0.31$3.85$4.34$0.49
2023Summary only. Only limited summary data is available for this year.$1.68$0.88$0.81$4.44$4.67$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.85$1.09$5.01$4.87$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$1.20$0.95$4.41$4.18$0.22
2020Summary only. Only limited summary data is available for this year.$2.06$1.34$0.72$4.38$3.91$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$1.77$0.26$4.92$4.73$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$1.82$0.06$4.60$4.54$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$1.31$0.01$3.99$3.87$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$1.39$0.05$3.62$3.68$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.47$0.01$3.23$3.35$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.31$0.13$3.12$3.05$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.38$0.05$2.83$2.79$0.04
2012Summary only. Only limited summary data is available for this year.$0.38$0.37$0.01$2.42$2.45$0.04
2011Summary only. Only limited summary data is available for this year.$0.26$0.21$0.04$1.65$1.59$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits