Civic Intelligence

Swain Community Education Foundation Inc

EIN 11-3688272 • 501(c)3 • Bryson City, NC

Profile

Support Mountain Discovery Charter School.

890 Jenkins Branch Road NBryson City, NC 28713
Siviq Scores

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

Liabilities / Assets

88th percentile

0.71x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

16.37x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

31st percentile

-2.2%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

8.0%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$3,177,161

Down $56,452 (-1.7%) from 2024

Liabilities

Down

$2,173,475

Down $48,651 (-2.2%) from 2024

Net Assets

Down

$1,003,686

Down $7,801 (-0.8%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin18th percentile

Revenue

Down

$94,468

Down $161,173 (-63%) from 2024

Expenses

Down

$102,269

Down $58,462 (-36%) from 2024

Net Income

Down

-$7,801

Down $102,711 (-108%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $385,811Liabilities 2010: $122,767Net Assets 2010: $263,0442010Assets 2011: $386,409Liabilities 2011: $117,344Net Assets 2011: $269,0652011Assets 2012: $415,642Liabilities 2012: $111,462Net Assets 2012: $304,1802012Assets 2013: $459,329Liabilities 2013: $104,030Net Assets 2013: $355,2992013Assets 2014: $623,830Liabilities 2014: $215,250Net Assets 2014: $408,5802014Assets 2015: $640,195Liabilities 2015: $0Net Assets 2015: $640,1952015Assets 2016: $731,731Liabilities 2016: $0Net Assets 2016: $731,7312016Assets 2017: $862,515Liabilities 2017: $30,568Net Assets 2017: $831,9472017Assets 2018: $3,474,280Liabilities 2018: $2,543,798Net Assets 2018: $930,4822018Assets 2019: $3,454,092Liabilities 2019: $2,480,356Net Assets 2019: $973,7362019Assets 2020: $3,437,928Liabilities 2020: $2,405,700Net Assets 2020: $1,032,2282020Assets 2021: $3,354,494Liabilities 2021: $2,363,130Net Assets 2021: $991,3642021Assets 2022: $3,256,397Liabilities 2022: $2,319,548Net Assets 2022: $936,8492022Assets 2023: $3,186,225Liabilities 2023: $2,269,648Net Assets 2023: $916,5772023Assets 2024: $3,233,613Liabilities 2024: $2,222,126Net Assets 2024: $1,011,4872024Assets 2025: $3,177,161Liabilities 2025: $2,173,475Net Assets 2025: $1,003,6862025

Highlighted filing

2025

Assets$3,177,161
Liabilities$2,173,475
Net Assets$1,003,686
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $24,013Expenses 2010: $24,803Net Income 2010: -$7902010Revenue 2011: $24,506Expenses 2011: $18,485Net Income 2011: $6,0212011Revenue 2012: $51,257Expenses 2012: $16,142Net Income 2012: $35,1152012Revenue 2013: $67,530Expenses 2013: $16,411Net Income 2013: $51,1192013Revenue 2014: $85,667Expenses 2014: $33,347Net Income 2014: $52,3202014Revenue 2015: $252,124Expenses 2015: $20,509Net Income 2015: $231,6152015Revenue 2016: $105,244Expenses 2016: $13,708Net Income 2016: $91,5362016Revenue 2017: $115,860Expenses 2017: $15,644Net Income 2017: $100,2162017Revenue 2018: $234,407Expenses 2018: $135,872Net Income 2018: $98,5352018Revenue 2019: $177,632Expenses 2019: $134,378Net Income 2019: $43,2542019Revenue 2020: $213,965Expenses 2020: $155,473Net Income 2020: $58,4922020Revenue 2021: $152,649Expenses 2021: $193,513Net Income 2021: -$40,8642021Revenue 2022: $128,378Expenses 2022: $182,893Net Income 2022: -$54,5152022Revenue 2023: $138,643Expenses 2023: $158,915Net Income 2023: -$20,2722023Revenue 2024: $255,641Expenses 2024: $160,731Net Income 2024: $94,9102024Revenue 2025: $94,468Expenses 2025: $102,269Net Income 2025: -$7,8012025

Highlighted filing

2025

Revenue$94,468
Expenses$102,269
Net Income-$7,801
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,177,161
Liabilities
$2,173,475
Net assets
$1,003,686
Revenue
$94,468
Expenses
$102,269
Net income
-$7,801
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.18$2.17$1.00$0.09$0.10$0.01
2024Detailed filing. Detailed filing data is available for this year.$3.23$2.22$1.01$0.26$0.16$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.19$2.27$0.92$0.14$0.16$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.26$2.32$0.94$0.13$0.18$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.35$2.36$0.99$0.15$0.19$0.04
2020Detailed filing. Detailed filing data is available for this year.$3.44$2.41$1.03$0.21$0.16$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.45$2.48$0.97$0.18$0.13$0.04
2018Detailed filing. Detailed filing data is available for this year.$3.47$2.54$0.93$0.23$0.14$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.12$0.02$0.10
2016Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.11$0.01$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.25$0.02$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.22$0.41$0.09$0.03$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.10$0.36$0.07$0.02$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.11$0.30$0.05$0.02$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.12$0.27$0.02$0.02$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.12$0.26$0.02$0.02$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 27, 2026
Return Version
2024v5.2
Gross Receipts
$94,468
Mission and Program Overview

Mission

Support Mountain Discovery Charter School.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,763,182$2,665,043▼ $98,139
Cash and Non-Interest-Bearing Accounts$470,431$512,118▲ $41,687
Total Assets$3,233,613$3,177,161▼ $56,452
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,222,126$2,173,475▼ $48,651
Total Liabilities$2,222,126$2,173,475▼ $48,651
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,011,487$1,003,686▼ $7,801
Total Net Assets Fund Balance$1,011,487$1,003,686▼ $7,801
Total Liabilities and Net Assets / Fund Balance$3,233,613$3,177,161▼ $56,452

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,191,498$666,977$2,858,475
Land$470,688-$470,688
Equipment-$265,881$265,881
Other Land Buildings$2,857$17,143$20,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Tracy WhartonDirector of Student Services/Accountability$72,210$72,210
Crim BassettDirector of HR and Operations$68,922$68,922
Billie ClemensDirector of Teaching/Learning$63,730$63,730
Carter PettyCFO$20,450$20,450

Board Members and Trustees

NameTitle
Jen PearsonChair
Dr Dan MackeyPhysician
Revenue and Support

Revenue Composition

Contributions and Grants
$26,087
Program Service Revenue
$68,381
Investment Income
$0
Other Revenue
$0
All Other Contributions
$26,087
Change in Net Assets
$-7,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$94,468
Total Revenue per Audited Statements
$94,468
Total Revenue per Form 990
$94,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,269
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$98,139--$98,139
Insurance$354--$354
Other Expenses$284--$284
Total Functional Expenses$102,269$0$0$102,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$102,269
Total Expenses per Audited Statements$102,269
Total Expenses per Form 990$102,269
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Governance Explanations

Form 990, Part VI, Section B, Line 12C

“If any director has an adverse interest in a corporate transaction, said director must make full disclosure to the Board of the adverse interest as soon as said Director knows, or should know of its existence. Upon full disclosure, the Board may approve the transaction only by a good faith vote of a majority of disintrested directors present. However, no such transaction may be approved if it would constitute self-dealings prohibited under section 4941 of the Internal Revenue Service Code of 1986, or the corresponding provisions of any later federal tax laws, or if it would result in the imposition of any excise tax under any other provisions of Chapter 49A of the Internal Revenue Service Code of 1986, or the corresponding provisions of any later federal tax laws Swain Community Education Foundatino Inc. has adhered to this policy.”

Form 990, Part VI, Section C, Line 19

“Documents are available at the office upon request. 990 tax filings are also availalbe online at guidstar.org.”

Form 990, Part VI, Section B, Line 11B

“The board treasurer reviews 990 and reports to the board of directors prior to filing.”

Filing and Contact Details

Filer

Filer Name
Swain Community Education Foundation Inc
EIN
11-3688272
Phone
8284881222
Address
890 Jenkins Branch Road N, Bryson City, NC 28713

Signing Officer

Name
Tracy Wharton
Title
Treasurer
Phone
8284881222
Signed
2026-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Wharton
Formed
2004
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Rebekah Barr CPA PC
Address
2505-B Nash Street NW, Wilson, NC 27896
Preparer
Rebekah T Barr
Phone
2522946920
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0If any director has an adverse interest in a corporate transaction, said director must make full disclosure to the Board of the adverse interest as soon as said Director knows, or should know of its existence. Upon full disclosure, the Board may approve the transaction only by a good faith vote of a majority of disintrested directors present. However, no such transaction may be approved if it would constitute self-dealings prohibited under section 4941 of the Internal Revenue Service Code of 1986, or the corresponding provisions of any later federal tax laws, or if it would result in the imposition of any excise tax under any other provisions of Chapter 49A of the Internal Revenue Service Code of 1986, or the corresponding provisions of any later federal tax laws Swain Community Education Foundatino Inc. has adhered to this policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available at the office upon request. 990 tax filings are also availalbe online at guidstar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board treasurer reviews 990 and reports to the board of directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rebekah Barr CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02505-B Nash Street NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilson
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-27
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ReturnHeader/ReturnTs02026-02-27T10:05:34-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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