Civic Intelligence

Oak Tree Academy Incorporated

EIN 81-4374944 • 501(c)3 • Whitesburg, KY

Profile

Provide child care services

59 Main StreetWhitesburg, KY 41858
Siviq Scores

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

Liabilities / Assets

97th percentile

3.71x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-94%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-9.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$12,566

Down $3,019 (-19%) from 2023

Liabilities

Up

$3,898

Up $707 (+22%) from 2023

Net Assets

Down

$8,668

Down $3,726 (-30%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin29th percentile

Revenue

Down

$102,404

Down $40,773 (-28%) from 2023

Expenses

Down

$106,130

Down $35,658 (-25%) from 2023

Net Income

Down

-$3,726

Down $5,115 (-368%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$20K$15K$10K$5.0K$0Assets 2017: $5,471Liabilities 2017: $0Net Assets 2017: $5,4712017Assets 2018: $9,663Liabilities 2018: $0Net Assets 2018: $9,6632018Assets 2019: $3,985Liabilities 2019: $0Net Assets 2019: $3,9852019Assets 2020: $5,482Liabilities 2020: $1,509Net Assets 2020: $3,9732020Assets 2021: $15,886Liabilities 2021: $3,586Net Assets 2021: $12,3002021Assets 2022: $11,005Liabilities 2022: $0Net Assets 2022: $11,0052022Assets 2023: $15,585Liabilities 2023: $3,191Net Assets 2023: $12,3942023Assets 2024: $12,566Liabilities 2024: $3,898Net Assets 2024: $8,6682024

Highlighted filing

2024

Assets$12,566
Liabilities$3,898
Net Assets$8,668
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$150K$100K$50K$0-$50KRevenue 2017: $57,409Expenses 2017: $51,938Net Income 2017: $5,4712017Revenue 2018: $97,346Expenses 2018: $93,154Net Income 2018: $4,1922018Revenue 2019: $95,316Expenses 2019: $100,994Net Income 2019: -$5,6782019Revenue 2020: $92,304Expenses 2020: $89,103Net Income 2020: $3,2012020Revenue 2021: $135,453Expenses 2021: $127,126Net Income 2021: $8,3272021Revenue 2022: $126,554Expenses 2022: $127,849Net Income 2022: -$1,2952022Revenue 2023: $143,177Expenses 2023: $141,788Net Income 2023: $1,3892023Revenue 2024: $102,404Expenses 2024: $106,130Net Income 2024: -$3,7262024

Highlighted filing

2024

Revenue$102,404
Expenses$106,130
Net Income-$3,726
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$12,566
Liabilities
$3,898
Net assets
$8,668
Revenue
$102,404
Expenses
$106,130
Net income
-$3,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.04$0.09$1.02$1.06$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.03$0.12$1.43$1.42$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$1.27$1.28$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.12$1.35$1.27$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.02$0.04$0.92$0.89$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.95$1.01$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$0.97$0.93$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.00$0.05$0.57$0.52$0.05
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 27, 2022
Return Version
2021v4.2
Gross Receipts
$135,453
Mission and Program Overview

Mission

Provide child care services

Program Services

DescriptionGrantsExpenses
PROVIDE CHILD CARE SERVICES-$127,126
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TERRI RATLIFFPresident-$0--
BONITA ADAMSSecretary-$0--
FAYE MARTINDirector-$0--
Filing and Contact Details

Filer

Filer Name
Oak Tree Academy Incorporated
EIN
81-4374944
Address
59 MAIN STREET, WHITESBURG, KY 41858

Signing Officer

Name
Terri Ratliff
Title
President
Signed
2022-04-27
Discuss with paid preparer
Yes

Preparer

Firm
Chris Gooch CPA
Address
PO BOX 1536, Hazard, KY 41702
Preparer
Chris Gooch
Phone
6064365700
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountsupplies 4,171insurance 1,257bank fees 10”

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

“Payroll tax liabilities in the amount of $3.213 were not reflected on original filing of form 990EZ YE 12312019.”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayroll tax liabilities 1,509 3,586”

Raw XML Appendix132 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/PersonNm0TERRI RATLIFF
IRS990EZ/BooksInCareOfDetail/PhoneNum06066345159
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt059 MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WHITESBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd041858
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05482
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015886
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt039516
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08327
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt011011
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05482
IRS990EZ/Form990TotalAssetsGrp/EOYAmt015886
IRS990EZ/GrossReceiptsAmt0135453
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03973
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012300
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03973
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012300
IRS990EZ/OccupancyRentUtltsAndMaintAmt031659
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TERRI RATLIFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BONITA ADAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FAYE MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt05438
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CHILD CARE SERVICES
IRS990EZ/ProgramServiceRevenueAmt095937
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CHILD CARE SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0127126
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt079018
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01509
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03586
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0127126
IRS990EZ/TotalProgramServiceExpensesAmt0127126
IRS990EZ/TotalRevenueAmt0135453
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt039516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0120
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt039636
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt039636
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt039516
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0120
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt039636
IRS990ScheduleA/TotalSupportAmt039636
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTSUPPLIES 4,171INSURANCE 1,257BANK FEES 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Payroll tax liabilities in the amount of $3.213 were not reflected on original filing of form 990EZ YE 12312019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAX LIABILITIES 1,509 3,586
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 total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRI RATLIFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAK TREE ACADEMY INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0OAKT
ReturnHeader/Filer/EIN0814374944
ReturnHeader/Filer/USAddress/AddressLine1Txt059 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0WHITESBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041858
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311534250
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chris Gooch CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1536
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hazard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041702
ReturnHeader/PreparerPersonGrp/PhoneNum06064365700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris Gooch
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-04-27T14:04:38-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TERRI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RATLIFF
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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