Civic Intelligence

Two Rivers Community School

990 • Fiscal year 2023 • EIN 20-0726895

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 25, 2024

Organization Profiletworiverscommunityschool.net
1018 Archie Carroll RoadBoone, NC 28607

(828) 262-5411

Siviq Scores

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

Liabilities / Assets

96th percentile

1.26x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

1.49x

Higher debt load relative to revenue than 94% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Net Margin

78th percentile

22%

Higher net margin than 78% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$67,607

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Asset Growth

73rd percentile

18%

Faster asset growth than 73% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-2.1%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$2,260,609

Up $343,702 (+18%) from 2022

Net Assets

Up

-$598,432

Up $423,149 (+41%) from 2022

Liabilities

Down

$2,859,041

Down $79,447 (-2.7%) from 2022

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin78th percentile

Revenue

Down

$1,918,195

Down $40,332 (-2.1%) from 2022

Expenses

Down

$1,495,046

Down $44,898 (-2.9%) from 2022

Net Income

Up

$423,149

Up $4,566 (+1.1%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$4.0M$2.0M$0-$2.0MAssets 2011: $725,900Liabilities 2011: $228,896Net Assets 2011: $497,0042011Assets 2012: $800,794Liabilities 2012: $214,673Net Assets 2012: $586,1212012Assets 2013: $883,568Liabilities 2013: $204,108Net Assets 2013: $679,4602013Assets 2015: $1,039,882Liabilities 2015: $544,609Net Assets 2015: $495,2732015Assets 2016: $1,148,036Liabilities 2016: $506,932Net Assets 2016: $641,1042016Assets 2017: $1,330,844Liabilities 2017: $806,723Net Assets 2017: $524,1212017Assets 2018: $1,306,441Liabilities 2018: $3,260,117Net Assets 2018: -$1,953,6762018Assets 2019: $1,369,908Liabilities 2019: $3,224,696Net Assets 2019: -$1,854,7882019Assets 2020: $1,398,936Liabilities 2020: $3,141,371Net Assets 2020: -$1,742,4352020Assets 2021: $1,619,974Liabilities 2021: $3,060,138Net Assets 2021: -$1,440,1642021Assets 2022: $1,916,907Liabilities 2022: $2,938,488Net Assets 2022: -$1,021,5812022Assets 2023: $2,260,609Liabilities 2023: $2,859,041Net Assets 2023: -$598,4322023Assets 2024: $2,436,066Liabilities 2024: $2,801,094Net Assets 2024: -$365,0282024

Highlighted filing

2023

Assets$2,260,609
Liabilities$2,859,041
Net Assets-$598,432
Open 2023 Filing

Operations Trend

Revenue Growth37th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,380,723Expenses 2011: $1,411,200Net Income 2011: -$30,4772011Revenue 2012: $1,417,819Expenses 2012: $1,328,702Net Income 2012: $89,1172012Revenue 2013: $1,625,162Expenses 2013: $1,531,823Net Income 2013: $93,3392013Revenue 2015: $1,673,365Expenses 2015: $1,566,962Net Income 2015: $106,4032015Revenue 2016: $1,679,838Expenses 2016: $1,534,007Net Income 2016: $145,8312016Revenue 2017: $1,591,121Expenses 2017: $1,708,104Net Income 2017: -$116,9832017Revenue 2018: $1,699,215Expenses 2018: $1,764,581Net Income 2018: -$65,3662018Revenue 2019: $1,668,302Expenses 2019: $1,559,414Net Income 2019: $108,8882019Revenue 2020: $1,610,631Expenses 2020: $1,498,278Net Income 2020: $112,3532020Revenue 2021: $1,868,415Expenses 2021: $1,566,144Net Income 2021: $302,2712021Revenue 2022: $1,958,527Expenses 2022: $1,539,944Net Income 2022: $418,5832022Revenue 2023: $1,918,195Expenses 2023: $1,495,046Net Income 2023: $423,1492023Revenue 2024: $2,108,203Expenses 2024: $1,874,799Net Income 2024: $233,4042024

Highlighted filing

2023

Revenue$1,918,195
Expenses$1,495,046
Net Income$423,149
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 25, 2024
Return Version
2022v5.0
Gross Receipts
$1,918,195
Mission and Program Overview

Mission

Operation of a public charter school

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$777,876$930,487▲ $152,611
Land, Buildings, and Equipment, Net$534,908$521,881▼ $13,027
Savings and Temporary Cash Investments$16,135--
Prepaid Expenses and Deferred Charges$10,444$12,418▲ $1,974
Accounts Receivable$10,523$5,638▼ $4,885
Total Assets$1,916,907$2,260,609▲ $343,702
Other Assets Total$567,021$790,185▲ $223,164
Liabilities
Other Liabilities$2,859,342$2,793,135▼ $66,207
Mortgage Notes Payable Secured by Investment Property$73,672$55,577▼ $18,095
Accounts Payable and Accrued Expenses$5,474$10,329▲ $4,855
Total Liabilities$2,938,488$2,859,041▼ $79,447
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,021,581$-598,432▲ $423,149
Total Net Assets Fund Balance$-1,021,581$-598,432▲ $423,149
Total Liabilities and Net Assets / Fund Balance$1,916,907$2,260,609▲ $343,702

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$218,974$172,882$391,856
Land$292,122-$292,122
Equipment-$158,440$158,440
Buildings$10,785$13,454$24,239
Other Assets Org$790,185--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$22,311-▲ $1,961$254$24,018
2021$26,019-▼ $3,225$483$22,311
2020$10,838$11,260▲ $4,788$867$26,019
2019$10,392-▲ $707$261$10,838
2018$10,000-▲ $498$106$10,392
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Natalie Oransky Non VotingExecutive DirectorFT$67,607$67,607

Board Members and Trustees

NameTitle
April FlandersChair
Melissa ThomasVice Chair
Cacey WellsBoard Member
Carole GreeneBoard Member
Twila WingroveBoard Member
Dawn O'NealSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$171,189
Program Service Revenue
$1,747,006
Investment Income
$0
Other Revenue
$0
All Other Contributions
$12,022
Change in Net Assets
$423,149

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,918,195
Total Revenue per Audited Statements
$1,918,195
Total Revenue per Form 990
$1,918,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,079,327
Other Expenses$415,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$952,204--$952,204
Other Employee Benefits$143,124--$143,124
Occupancy$91,553$22,888-$114,441
Payroll Taxes$69,919--$69,919
Other Expenses$115,484$39,256-$39,256
Insurance-$16,370-$16,370
Depreciation Depletion$9,770$3,257-$13,027
Fees for Services Accounting-$6,300-$6,300
Advertising-$5,586-$5,586
Interest-$3,486-$3,486
Fees for Services Legal-$3,223-$3,223
Pension Plan Contributions$-85,920--$-85,920
Total Functional Expenses$1,355,594$139,452$0$1,495,046

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,495,046
Total Expenses per Audited Statements$1,495,046
Total Expenses per Form 990$1,495,046
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
Net pension liability$1,159,003
Federal income taxes$875,692
Net OPEB liability$756,884
Deferred inflows of resources$1,556
Net DIPNC liability-
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

“At monthly board meetings the board discusses any potential conflicts of interest. If any member has a potential conflict that person does not participate in the decision-making process or vote on the matter.”

Form 990, Part VI, Section C, Line 19

“Governing documents, school policies, and financial statements are available for viewing by the public at the organizations office upon request.”

Filing and Contact Details

Filer

Filer Name
Two Rivers Community School
EIN
20-0726895
In Care Of
% April Flanders
Phone
8282625411
Address
1018 Archie Carroll Road, Boone, NC 28607

Signing Officer

Name
April Flanders
Title
Chair
Phone
8282625411
Signed
2024-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
April Flanders
Formed
2004
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
42
Volunteers
131

Preparer

Firm
Rebekah Barr CPA PC
Address
1520 Nash Street N, Wilson, NC 27893
Preparer
Rebekah T Barr
Phone
2522946920
Supplemental Narrative

Additional Explanations

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

“The executive director reviews the 990 and presents to the board of directors for approval.”

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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010392
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0498
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0106
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0158440
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0158440
IRS990ScheduleD/ExpensesSubtotalAmt01495046
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IRS990ScheduleD/LandGrp/BookValueAmt0292122
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0218974
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0790185
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred outflows of resources
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2756884
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net pension liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net OPEB liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred inflows of resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Net DIPNC liability
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0521881
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0790185
IRS990ScheduleD/TotalExpensesPerForm990Amt01495046
IRS990ScheduleD/TotalLiabilityAmt02793135
IRS990ScheduleD/TotalRevenuePerForm990Amt01918195
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01495046
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0North Carolina charter schools are funded by the State and Local Governments. The School also receives various federal grants.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The executive director reviews the 990 and presents to the board of directors for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At monthly board meetings the board discusses any potential conflicts of interest. If any member has a potential conflict that person does not participate in the decision-making process or vote on the matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, school policies, and financial statements are available for viewing by the public at the organizations office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01918195
IRS990/TotalVolunteersCnt0131
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02260609
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt01018 Archie Carroll Road
IRS990/USAddress/CityNm0Boone
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028607
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,260,609
Liabilities
$2,859,041
Net assets
-$598,432
Revenue
$1,918,195
Expenses
$1,495,046
Net income
$423,149
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.44$2.80$0.37$2.11$1.87$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.26$2.86$0.60$1.92$1.50$0.42
2022Detailed filing. Detailed filing data is available for this year.$1.92$2.94$1.02$1.96$1.54$0.42
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$3.06$1.44$1.87$1.57$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.40$3.14$1.74$1.61$1.50$0.11
2019Summary only. Only limited summary data is available for this year.$1.37$3.22$1.85$1.67$1.56$0.11
2018Summary only. Only limited summary data is available for this year.$1.31$3.26$1.95$1.70$1.76$0.07
2017Summary only. Only limited summary data is available for this year.$1.33$0.81$0.52$1.59$1.71$0.12
2016Summary only. Only limited summary data is available for this year.$1.15$0.51$0.64$1.68$1.53$0.15
2015Summary only. Only limited summary data is available for this year.$1.04$0.54$0.50$1.67$1.57$0.11
2013Summary only. Only limited summary data is available for this year.$0.88$0.20$0.68$1.63$1.53$0.09
2012Summary only. Only limited summary data is available for this year.$0.80$0.21$0.59$1.42$1.33$0.09
2011Summary only. Only limited summary data is available for this year.$0.73$0.23$0.50$1.38$1.41$0.03