Tree of Knowledge Preschool

990EZ • Fiscal year 2014 • EIN 93-0652803

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 17, 2015

Organization Profile N/A

24457 SE Stark St97030

(503) 666-6654

Siviq Scores

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

0.13x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

4.3%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

$20,284

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

37%

Faster asset growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

19%

Faster revenue growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets79th percentile

Assets

$46,601

Up $12,610 (+37%) from 2013

Net Assets

$40,382

Up $6,563 (+19%) from 2013

Liabilities

$6,219

Up $6,047 (+3516%) from 2013

Revenue And Expenses

Liabilities / Revenue74th percentile Net Margin53rd percentile

Revenue

$152,086

Up $24,404 (+19%) from 2013

Expenses

$145,523

Up $20,738 (+17%) from 2013

Net Income

$6,563

Up $3,666 (+127%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

Highlighted filing

2014

Assets$46,601

Liabilities$6,219

Net Assets$40,382

Open 2014 Filing

Operations Trend

Revenue Growth71st percentile

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

Highlighted filing

2014

Revenue$152,086

Expenses$145,523

Net Income$6,563

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2013 to Jun 30, 2014
Signed: Feb 17, 2015
Return Version: 2013v4.0
Gross Receipts: $152,086

Mission and Program Overview

Mission

The Tree of Knowledge is a ministry to preschool children and their families which encourages hearts to serve Jesus, empowers children to discover meaningful life skills, and explores literacy, learning and play.

Program Services

Description	Grants	Expenses
Preschool classes and activities where children learn of Jesus and learn skills needed to become successful in kindergarten.	$106,056	-

Compensation and Service Providers

Top Officer Pay82nd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Gaila Collins	Executive Direc	FT	$20,284	-	$20,284
Amy Nickolas	President	-	$0	-	-
Christy Vartanian	Secretary	-	$0	-	-
Jim Crawford	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

EIN: 93-0652803
Phone: 5036666654

Signing Officer

Name: Jim Crawford
Title: Treasurer
Signed: 2015-02-17
Discuss with paid preparer: Yes

Preparer

Preparer: Carolyn M Baxter
Phone: 5034911903

Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $152”

Other Expenses.1002

“Office Expenses $1829”

Other Expenses.1012

“Insurance $3201”

Other Expenses.1

“Classroom Supplies & Snacks $5051”

Other Expenses.2

“Theft Write-off $4326”

Other Expenses.3

“Staff Support $1786”

Other Expenses.5

“School Events $1122”

Other Expenses.6

“License $140”

Other Assets.1

“Theft Receivable - Beginning $4326 Theft Receivable - Ending $0”

Total Liabilities.1003

“Deferred Revenue - Beginning $0 Deferred Revenue - Ending $4915”

Total Liabilities.1

“Payroll taxes - Beginning $172 Payroll taxes - Ending $810”

Total Liabilities.2

“Direct Deposit - Beginning $0 Direct Deposit - Ending $494”

Raw XML Appendix189 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
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IRS990EZ/BooksInCareOfDetail/PersonNm	0	Gaila Collins
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5033817886
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	24457 SE Stark Street
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	Gresham
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	97030
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	29665
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	46601
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IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	26712
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IRS990EZ/ExcessOrDeficitForYearAmt	0	6563
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IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
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IRS990EZ/FundraisingGrossIncomeAmt	0	1657
IRS990EZ/GrossReceiptsAmt	0	152086
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IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/InvestmentIncomeAmt	0	6
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	33819
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	40382
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	33819
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	40382
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	18746
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	20284
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Amy Nickolas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Gaila Collins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Christy Vartanian
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	Jim Crawford
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Executive Direc
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Treasurer
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	4326
IRS990EZ/OtherExpensesTotalAmt	0	17607
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	The Tree of Knowledge is a ministry to preschool children and their families which encourages hearts to serve Jesus, empowers children to discover meaningful life skills, and explores literacy, learning and play.
IRS990EZ/PrintingPublicationsPostageAmt	0	1199
IRS990EZ/ProgramServiceRevenueAmt	0	123711
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Preschool classes and activities where children learn of Jesus and learn skills needed to become successful in kindergarten.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	106056
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/RelatedOrgSect527OrgInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	107441
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	1657
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	172
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	6219
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	145523
IRS990EZ/TotalProgramServiceExpensesAmt	0	106056
IRS990EZ/TotalRevenueAmt	0	152086
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	26712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	735
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	2215
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	3395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	6581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	39638
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	6
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	14
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	6
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	457
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	3
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	123711
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	125972
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt	0	104259
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt	0	74877
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt	0	87822
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	516641
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt	0	0
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	6
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	14
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	6
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	457
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	3
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	486
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00090
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt	0	0
IRS990ScheduleA/OtherIncome509Grp/TotalAmt	0	0
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt	0	0
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99910
IRS990ScheduleA/PublicSupportTotal509Amt	0	556279
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt	0	0
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	150423
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	126707
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	106474
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	78272
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	94403
IRS990ScheduleA/Total509Grp/TotalAmt	0	556279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	150429
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	126721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	106480
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	78729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	94406
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	556765
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Advertising and Promotion $152
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Office Expenses $1829
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Insurance $3201
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Classroom Supplies & Snacks $5051
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Theft Write-off $4326
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Staff Support $1786
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	School Events $1122
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	License $140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Theft Receivable - Beginning $4326 Theft Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Deferred Revenue - Beginning $0 Deferred Revenue - Ending $4915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Payroll taxes - Beginning $172 Payroll taxes - Ending $810
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Direct Deposit - Beginning $0 Direct Deposit - Ending $494
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Total Liabilities.2
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Jim Crawford
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	Tree of Knowledge Preschool
ReturnHeader/Filer/BusinessNameControlTxt	0	TREE
ReturnHeader/Filer/EIN	0	930652803
ReturnHeader/Filer/PhoneNum	0	5036666654
ReturnHeader/Filer/USAddress/AddressLine1	0	24457 SE Stark St
ReturnHeader/Filer/USAddress/City	0	Gresham
ReturnHeader/Filer/USAddress/State	0	OR
ReturnHeader/Filer/USAddress/ZIPCode	0	97030
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	Baxter Bookkeeping
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	2410 NE Maple Ct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	Gresham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	97030
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5034911903
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Carolyn M Baxter
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-02-17T15:20:13-08:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-07-01
ReturnHeader/TaxPeriodEndDt	0	2014-06-30
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $46,601
Liabilities: $6,219
Net assets: $40,382
Revenue: $152,086
Expenses: $145,523
Net income: $6,563

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.61	$0.06	$0.55	$1.21	$1.16	$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.58	$0.07	$0.50	$0.94	$1.20	$0.27
2023Detailed filing. Detailed filing data is available for this year.	$0.81	$0.04	$0.77	$1.27	$1.52	$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.16	$0.08	$1.08	$1.36	$1.49	$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.27	$0.06	$1.21	$0.90	$1.04	$0.14
2020Summary only. Only limited summary data is available for this year.	$1.57	$0.11	$1.46	$1.43	$1.66	$0.24
2019Summary only. Only limited summary data is available for this year.	$1.90	$0.20	$1.70	$2.07	$1.85	$0.22
2018Summary only. Only limited summary data is available for this year.	$1.59	$0.11	$1.48	$1.95	$1.96	$0.00
2017Summary only. Only limited summary data is available for this year.	$1.68	$0.20	$1.48	$1.90	$1.66	$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.34	$0.09	$1.25	$1.74	$1.46	$0.28
2015Detailed filing. Detailed filing data is available for this year.	$1.07	$0.09	$0.97	$2.09	$1.52	$0.57
2014Detailed filing. Detailed filing data is available for this year.	$0.47	$0.06	$0.40	$1.52	$1.46	$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.34	$0.00	$0.34	$1.28	$1.25	$0.03
2012Summary only. Only limited summary data is available for this year.	$0.31	$0.00		$1.09	$1.02	$0.07
2011Summary only. Only limited summary data is available for this year.	$0.25	$0.00		$0.92	$0.89	$0.03