Civic Intelligence

Tree of Knowledge Preschool

990EZ • Fiscal year 2016 • EIN 93-0652803

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

24457 SE Stark StGresham, OR 97030

(503) 666-6654

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$17,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

75th percentile

26%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-17%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$133,871

Up $27,243 (+26%) from 2015

Net Assets

Up

$124,846

Up $27,675 (+28%) from 2015

Liabilities

Down

$9,025

Down $432 (-4.6%) from 2015

Revenue

Down

$173,679

Down $35,398 (-17%) from 2015

Expenses

Down

$146,004

Down $6,284 (-4.1%) from 2015

Net Income

Down

$27,675

Down $29,114 (-51%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $24,639Liabilities 2011: $3812011Assets 2012: $31,119Liabilities 2012: $1972012Assets 2013: $33,991Liabilities 2013: $172Net Assets 2013: $33,8192013Assets 2014: $46,601Liabilities 2014: $6,219Net Assets 2014: $40,3822014Assets 2015: $106,628Liabilities 2015: $9,457Net Assets 2015: $97,1712015Assets 2016: $133,871Liabilities 2016: $9,025Net Assets 2016: $124,8462016Assets 2017: $168,037Liabilities 2017: $19,591Net Assets 2017: $148,4462017Assets 2018: $159,171Liabilities 2018: $11,072Net Assets 2018: $148,0992018Assets 2019: $189,637Liabilities 2019: $19,936Net Assets 2019: $169,7012019Assets 2020: $156,605Liabilities 2020: $11,091Net Assets 2020: $145,5142020Assets 2021: $127,231Liabilities 2021: $5,890Net Assets 2021: $121,3412021Assets 2022: $115,816Liabilities 2022: $8,314Net Assets 2022: $107,5022022Assets 2023: $81,138Liabilities 2023: $3,971Net Assets 2023: $77,1672023Assets 2024: $57,918Liabilities 2024: $7,471Net Assets 2024: $50,4472024Assets 2025: $60,730Liabilities 2025: $5,882Net Assets 2025: $54,8482025

Highlighted filing

2016

Assets$133,871
Liabilities$9,025
Net Assets$124,846

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $92,157Expenses 2011: $88,950Net Income 2011: $3,2072011Revenue 2012: $109,078Expenses 2012: $102,414Net Income 2012: $6,6642012Revenue 2013: $127,682Expenses 2013: $124,785Net Income 2013: $2,8972013Revenue 2014: $152,086Expenses 2014: $145,523Net Income 2014: $6,5632014Revenue 2015: $209,077Expenses 2015: $152,288Net Income 2015: $56,7892015Revenue 2016: $173,679Expenses 2016: $146,004Net Income 2016: $27,6752016Revenue 2017: $189,517Expenses 2017: $166,060Net Income 2017: $23,4572017Revenue 2018: $195,295Expenses 2018: $195,642Net Income 2018: -$3472018Revenue 2019: $207,129Expenses 2019: $184,866Net Income 2019: $22,2632019Revenue 2020: $142,550Expenses 2020: $166,254Net Income 2020: -$23,7042020Revenue 2021: $90,012Expenses 2021: $103,909Net Income 2021: -$13,8972021Revenue 2022: $135,513Expenses 2022: $149,388Net Income 2022: -$13,8752022Revenue 2023: $126,818Expenses 2023: $152,432Net Income 2023: -$25,6142023Revenue 2024: $93,695Expenses 2024: $120,415Net Income 2024: -$26,7202024Revenue 2025: $120,780Expenses 2025: $116,389Net Income 2025: $4,3912025

Highlighted filing

2016

Revenue$173,679
Expenses$146,004
Net Income$27,675
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$173,679
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

DescriptionGrantsExpenses
Preschool classes and activities where children learn of Jesus and learn skills needed to become successful in kindergarten.$132,926-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gaila CollinsDirectorFT$17,000-$17,000
Diana DavisPresident-$0--
Leigh EvansSecretary-$0--
Jason PreuitTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Tree of Knowledge Preschool
EIN
93-0652803
Phone
5036666654
Address
24457 SE Stark St, Gresham, OR 97030

Signing Officer

Name
Gaila Collins
Title
Director
Signed
2016-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Baxter Bookkeeping
Address
2410 NE Maple Ct, Gresham, OR 97030
Preparer
Carolyn M Baxter
Phone
5034911903
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $375

Other Expenses.1002

Office Expenses $1126

Other Expenses.1009

Depreciation $1156

Other Expenses.1

Classroom Supplies & Snacks $8541

Other Expenses.2

School Events $2157

Other Expenses.3

Staff Support $775

Other Expenses.4

License $140

Other Expenses.5

BANK SERVICE CHARGES $36

Other Assets.1003

Machinery and Equipment - Beginning $2455 Machinery and Equipment - Ending $4755

Other Assets.1011

Prepaid Expenses and Deferred Charges - Beginning $876 Prepaid Expenses and Deferred Charges - Ending $578

Other Assets.1

ROUNDING - Beginning $1 ROUNDING - Ending $0

Total Liabilities.1003

Deferred Revenue - Beginning $6847 Deferred Revenue - Ending $6262

Total Liabilities.1

Payroll Taxes - Beginning $2610 Payroll Taxes - Ending $2763

Raw XML Appendix194 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/USAddress/CityNm0Gresham
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IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097030
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt097171
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt097171
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0124846
IRS990EZ/OccupancyRentUtltsAndMaintAmt010983
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt317000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Diana Davis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Leigh Evans
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jason Preuit
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Gaila Collins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03332
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05333
IRS990EZ/OtherExpensesTotalAmt014306
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The 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/ProgramServiceRevenueAmt0167425
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Preschool classes and activities where children learn of Jesus and learn skills needed to become successful in kindergarten.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0132926
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0118971
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09457
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09025
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0146004
IRS990EZ/TotalProgramServiceExpensesAmt0132926
IRS990EZ/TotalRevenueAmt0173679
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0735
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02215
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt041859
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0167425
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0125972
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0104259
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0104259
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0705025
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt049
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt0746884
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0173672
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0209060
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0152684
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0104994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0106474
IRS990ScheduleA/Total509Grp/TotalAmt0746884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0173679
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0209076
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0152698
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0105000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0106480
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0746933
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $375
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $1126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $1156
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Classroom Supplies & Snacks $8541
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4School Events $2157
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Staff Support $775
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6License $140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK SERVICE CHARGES $36
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Machinery and Equipment - Beginning $2455 Machinery and Equipment - Ending $4755
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Prepaid Expenses and Deferred Charges - Beginning $876 Prepaid Expenses and Deferred Charges - Ending $578
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ROUNDING - Beginning $1 ROUNDING - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Deferred Revenue - Beginning $6847 Deferred Revenue - Ending $6262
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Payroll Taxes - Beginning $2610 Payroll Taxes - Ending $2763
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.1
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Gaila Collins
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Tree of Knowledge Preschool
ReturnHeader/Filer/BusinessNameControlTxt0TREE
ReturnHeader/Filer/EIN0930652803
ReturnHeader/Filer/PhoneNum05036666654
ReturnHeader/Filer/USAddress/AddressLine1Txt024457 SE Stark St
ReturnHeader/Filer/USAddress/CityNm0Gresham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097030
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baxter Bookkeeping
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02410 NE Maple Ct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gresham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097030
ReturnHeader/PreparerPersonGrp/PhoneNum05034911903
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Carolyn M Baxter
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-15T13:16:56-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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
2016Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits