Apple Tree Center INC EIN 84-3889173 Form 990 (PDF) Claim this org

Apple Tree Center INC

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Offers education, support, resources, and hope to the community. For fiscal year 2024 it reported $157K in revenue, $181K in expenses, and $182K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
Kendallville, IN
Website
appletreecenter.org
Filings
5 on file (2020–2024)
Revenue
$157KFY2024
Expenses
$181K
Net assets
$182K
People
11
Filings
5
Updates
0
More identity details & actions ⌄
EIN  84-3889173 Public charity (501(c)(3)) Kendallville, IN
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers education, support, resources, and hope to the community.
Leadership
Kara Quinn · Key Employee · $46K
Money in and out
$157K revenue, $181K expenses
Bottom line
98% program efficiency
Where the money goes · FY2024
Total revenue
$157K
Pt VIII · Ln 12
Total expenses
$181K
Pt IX · Ln 25
Net assets
$182K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$23K
Where spending went · Part IX cols B–D
Program services $0.98 Fundraising $0.02
Program efficiency
98%
of spending reaches programs▲ +2% vs prior filing year
Operating runway
12.1mo
months of highly liquid reserves at operating expense rate▼ -21% vs prior filing year
Surplus margin
-15%
revenue over expenses, this year▼ -130% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$157K
FY2024▼ -62%
Expenses
$181K
FY2024▼ -13%
Total assets
$186K
FY2024▼ -31%
Total liabilities
$4K
FY2024▲ +24%
Total revenue
$157K
Pt VIII · Ln 12
Total expenses
$181K
Pt IX · Ln 25
Net assets
$182K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$23K
Total assetsPt X · Ln 16$186K
Program-expense ratioPt IX · col B98%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CApple Tree Center INC
EINHdr · item D84-3889173
Principal addressHdr · item CKendallville, IN
WebsiteHdr · item Jappletreecenter.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P33)
Ruling yearIRS BMFMar 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Key Employee
$46,000Pt VII · Sec A
Key Employee
$19,048Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Kara Quinn’s $46K as Key Employee is at the 34th percentile of top reported officer pay among 2165 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2021FY2020
Debbie Norris$45,904$55,180$56,058
Kara Quinn$46,000$23,051
Nevaeh Tackels$19,048
Devin McRobert$18,265

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $179K of program spending, described in the organization's own filed words · FY2024.
01

Before and after school programs

$60Kprogram expense
02

Pre-school

$60Kprogram expense
03

Camps

$60Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$95K · 61%
Program service revenue$62K · 39%
Contributions & grants61%$95K
Program service revenue39%$62K
Investment income$223
Total revenueLn 12$157K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.98 Fundraising $0.02
Program services98%$178K
Fundraising2%$3K
Total functional expensesLn 25$181K

Balance Sheet

Part X · end of year
CashLn 1$183K
Total assetsLn 16$186K
Total liabilitiesLn 26$4K
Total net assetsLn 32$182K
Months of cash on handcomputed12.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $183K · Operating expenses/yr $181K
12.1 months
Where the money goes
Program services
Program services $178K · Total expenses $181K
98%
Management & General
Management & general $0 · Total expenses $181K
0%
Fundraising
Fundraising $3K · Total expenses $181K
2%
Cost to raise $1
Fundraising expense (3-yr avg) $3K · Solicited contributions (3-yr avg) $197K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $95K · Total revenue $157K
61%
Government reliance
Government grants — · Total revenue $157K
Earned-income share
Program service revenue $62K · Total revenue $157K
39%
Investment reliance
Investment income $223 · Total revenue $157K
+0.1%
Program self-sufficiency
Program service revenue $62K · Total expenses $181K
34%
Growth & trend
Revenue growth (YoY)
This year $157K · Prior year $414K
-62%
Revenue CAGR
FY2020 $235K · FY2024 $157K
-10%
Net-asset trend (YoY)
End of year $182K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $157K · Expenses $181K
-15%
Liabilities-to-Assets
Total liabilities — · Total assets $186K
Net-asset ratio
Net assets $182K · Total assets $186K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $186K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kara Quinn · Reported title KEY EMPLOYEE · Highest reported compensation $46K · Total expenses $181K
25%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $139K · Total expenses $181K
77%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 98%
Overhead ratio 0%
Fundraising cost ratio 3%
Revenue growth -62%
Accounting fee ratio 5%
Fundraising fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$10K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$157K revenue · viewing · ⤓ 990 PDF
FY2023$414K revenue · ⤓ 990 PDF
FY2022$202K revenue · ⤓ 990 PDF
FY2021$235K revenue · ⤓ 990 PDF
FY2020$235K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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