Civic Intelligence

Grandfather Mountain Stewardship Foundation

EIN 26-4812778 • 501(c)3 • Linville, NC

Profile

The grandfather mountain stewardship foundation was established to preserve grandfather mountain, operate the nature park in the public interest, and participate in educational and research activities.

PO Box 129Linville, NC 28646

www.grandfather.com/FOUNDATION

Siviq Scores

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

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.03x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

62nd percentile

9.7%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$233,055

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

54th percentile

6.2%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

1.0%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$37,979,401

Up $2,232,216 (+6.2%) from 2023

Liabilities

Up

$344,596

Up $50,894 (+17%) from 2023

Net Assets

Up

$37,634,805

Up $2,181,322 (+6.2%) from 2023

Revenue

Up

$10,453,680

Up $103,128 (+1.0%) from 2023

Expenses

Up

$9,444,252

Up $1,278,980 (+16%) from 2023

Net Income

Down

$1,009,428

Down $1,175,852 (-54%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $5,207,060Liabilities 2011: $50,269Net Assets 2011: $5,156,7912011Assets 2012: $5,227,429Liabilities 2012: $116,344Net Assets 2012: $5,111,0852012Assets 2013: $5,562,682Liabilities 2013: $93,081Net Assets 2013: $5,469,6012013Assets 2014: $6,076,501Liabilities 2014: $200,812Net Assets 2014: $5,875,6892014Assets 2015: $7,302,779Liabilities 2015: $224,604Net Assets 2015: $7,078,1752015Assets 2016: $8,798,004Liabilities 2016: $107,735Net Assets 2016: $8,690,2692016Assets 2017: $10,661,752Liabilities 2017: $425,240Net Assets 2017: $10,236,5122017Assets 2018: $17,997,090Liabilities 2018: $680,877Net Assets 2018: $17,316,2132018Assets 2019: $22,174,315Liabilities 2019: $118,971Net Assets 2019: $22,055,3442019Assets 2020: $25,989,424Liabilities 2020: $385,438Net Assets 2020: $25,603,9862020Assets 2021: $32,676,057Liabilities 2021: $535,017Net Assets 2021: $32,141,0402021Assets 2022: $32,671,366Liabilities 2022: $824,309Net Assets 2022: $31,847,0572022Assets 2023: $35,747,185Liabilities 2023: $293,702Net Assets 2023: $35,453,4832023Assets 2024: $37,979,401Liabilities 2024: $344,596Net Assets 2024: $37,634,8052024

Highlighted filing

2024

Assets$37,979,401
Liabilities$344,596
Net Assets$37,634,805

Operations Trend

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

$15M$10M$5.0M$0Expenses 2011: $4,526,3292011Expenses 2012: $4,701,7602012Revenue 2013: $4,445,597Expenses 2013: $4,192,872Net Income 2013: $252,7252013Revenue 2014: $4,503,741Expenses 2014: $4,051,253Net Income 2014: $452,4882014Revenue 2015: $5,466,213Expenses 2015: $4,201,779Net Income 2015: $1,264,4342015Revenue 2016: $6,245,630Expenses 2016: $4,644,162Net Income 2016: $1,601,4682016Revenue 2017: $6,501,205Expenses 2017: $4,982,062Net Income 2017: $1,519,1432017Revenue 2018: $8,761,072Expenses 2018: $5,204,648Net Income 2018: $3,556,4242018Revenue 2019: $9,535,302Expenses 2019: $5,417,328Net Income 2019: $4,117,9742019Revenue 2020: $8,172,662Expenses 2020: $5,264,323Net Income 2020: $2,908,3392020Revenue 2021: $11,793,646Expenses 2021: $5,853,397Net Income 2021: $5,940,2492021Revenue 2022: $8,848,906Expenses 2022: $7,314,138Net Income 2022: $1,534,7682022Revenue 2023: $10,350,552Expenses 2023: $8,165,272Net Income 2023: $2,185,2802023Revenue 2024: $10,453,680Expenses 2024: $9,444,252Net Income 2024: $1,009,4282024

Highlighted filing

2024

Revenue$10,453,680
Expenses$9,444,252
Net Income$1,009,428

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$38.0$0.34$37.6$10.5$9.44$1.01
2023Detailed filing. Detailed filing data is available for this year.$35.7$0.29$35.5$10.4$8.17$2.19
2022Detailed filing. Detailed filing data is available for this year.$32.7$0.82$31.8$8.85$7.31$1.53
2021Detailed filing. Detailed filing data is available for this year.$32.7$0.54$32.1$11.8$5.85$5.94
2020Detailed filing. Detailed filing data is available for this year.$26.0$0.39$25.6$8.17$5.26$2.91
2019Detailed filing. Detailed filing data is available for this year.$22.2$0.12$22.1$9.54$5.42$4.12
2018Detailed filing. Detailed filing data is available for this year.$18.0$0.68$17.3$8.76$5.20$3.56
2017Detailed filing. Detailed filing data is available for this year.$10.7$0.43$10.2$6.50$4.98$1.52
2016Detailed filing. Detailed filing data is available for this year.$8.80$0.11$8.69$6.25$4.64$1.60
2015Detailed filing. Detailed filing data is available for this year.$7.30$0.22$7.08$5.47$4.20$1.26
2014Detailed filing. Detailed filing data is available for this year.$6.08$0.20$5.88$4.50$4.05$0.45
2013Detailed filing. Detailed filing data is available for this year.$5.56$0.09$5.47$4.45$4.19$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.23$0.12$5.11$4.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.05$5.16$4.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$15,390,225
Mission and Program Overview

Mission

Grandfather mountain stewardship foundation's mission is to inspire conservation of the natural world by helping guests explore, understand and value the wonders of grandfather mountain.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,064,976$17,861,509▲ $796,533
Investments in Publicly Traded Securities$12,879,990$16,293,230▲ $3,413,240
Savings and Temporary Cash Investments$3,648,637$2,183,980▼ $1,464,657
Pledges and Grants Receivable$395,762$527,787▲ $132,025
Cash and Non-Interest-Bearing Accounts$1,253,531$435,628▼ $817,903
Inventories for Sale or Use$217,954$311,932▲ $93,978
Other Notes and Loans Receivable, Net$286,335$277,477▼ $8,858
Prepaid Expenses and Deferred Charges-$60,687-
Accounts Receivable-$27,171-
Total Assets$35,747,185$37,979,401▲ $2,232,216
Liabilities
Accounts Payable and Accrued Expenses$293,702$344,596▲ $50,894
Total Liabilities$293,702$344,596▲ $50,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,286,588$35,558,913▲ $1,272,325
Net Assets With Donor Restrictions$1,166,895$2,075,892▲ $908,997
Total Net Assets Fund Balance$35,453,483$37,634,805▲ $2,181,322
Total Liabilities and Net Assets / Fund Balance$35,747,185$37,979,401▲ $2,232,216

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,039,913$9,394,671$23,434,584
Other Land Buildings$3,011,362$866,510$3,877,872
Equipment$810,234$774,548$1,584,782
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jesse PopePresident and CEOFT$141,050$92,005$233,055

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Fair Isle Advisors LLCConsulting Services1101 NORWALK STREET, Greensboro, NC 27407$243,084
Pgav Destinations INCPark Design Services200 N BROADWAY SUITE 1000, St Louis, MO 63102$229,795
Charter Communications HoldingsCommunication ServicesPO BOX 936671, Atlanta, GA 31193$126,333
Siren Advertising LLCAdvertising Services1313 REVOLUTION CIRCLE, Raleigh, NC 27603$117,990
Revenue and Support

Revenue Composition

Contributions and Grants
$1,766,874
Program Service Revenue
$6,125,437
Investment Income
$768,275
Other Revenue
$1,793,094
All Other Contributions
$1,720,409
Change in Net Assets
$1,009,428

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Securities Publicly Traded$141,806Nyse -avg Hi/lo
Total Noncash Contributions$141,806-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,781,782
Revenue Not Reported on Financial Statements
$-1,328,102
Revenue Not Reported on Form 990
$1,197,743
Other Revenue Adjustments
$-1,328,102
Total Revenue per Audited Statements
$12,979,525
Total Revenue per Form 990
$10,453,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,918,155
Other Expenses$4,452,247
Total Fundraising Expense$105,180
Professional Fundraising Fees$73,850
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,627,829$472,215-$4,100,044
Depreciation Depletion$809,206$7,869-$817,075
Advertising$798,588$7,925-$806,513
Other Employee Benefits$377,019$133,943-$510,962
Fees for Services Other$349,441$14,983$31,330$395,754
Payroll Taxes$226,960$80,189-$307,149
Insurance$298,627--$298,627
All Other Expenses$240,021$8,277-$248,298
Other Expenses$212,517$350-$212,867
Occupancy$148,372$681-$149,053
Conferences and Meetings$103,144$471-$103,615
Fees for Services Professional Fundraising--$73,850$73,850
Travel$48,617$23,955-$72,572
Fees for Service Investment Mgmnt Fees-$65,824-$65,824
Fees for Services Accounting$53,607--$53,607
Fees for Services Legal$18,438--$18,438
Total Functional Expenses$8,081,828$1,257,244$105,180$9,444,252

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,798,203
Total Expenses per Form 990$9,444,252
Expenses per Audited Statements$9,378,428
Expenses Not Reported on Form 990$1,419,775
Expenses Not Reported on Financial Statements$65,824
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$73,850
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
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 A, Line 2

Julia macrae morton and catherine walker morton have a family relationship.

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

The executive director reviews the 990.

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

The board of directors and officers sign an annual conflict of interest disclosure agreement annually. Any conflicts, or potential conflicts, that arise are disclosed as soon as they are known. Any conflicts affecting any item on an agenda are disclosed at the beginning of the board meeting. Any interested board member or officer with a conflict recuses themselves from the discussion and formal vote on any conflict that arises.

Form 990, Part VI, Section B, Line 15A

We conduct a salary audit, by an outside third party, every 3-5 years for all positions in the organization. We review every position and seek board approval of our salary ranges for all positions. Executive compensation is determined by the board of directors, and executive staff determines all other salaries and compensation through the approval of the annual budget by the board of directors. Salary grades are established based on the findings of the audit, based on comparability data of similar organizations across our region. Progression in the salary structure is achieved by promotion, review of job performance through annual employee evaluations and an annual consideration of a cola salary adjustment, approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Grandfather Mountain Stewardship
EIN
26-4812778
Phone
8004687325
Address
PO BOX 129, LINVILLE, NC 28646

Signing Officer

Name
Jesse Pope
Title
President and CEO
Phone
8287332013
Signed
2025-11-17
Discuss with paid preparer
No

Organization Details

Principal Officer
Jesse Pope
Formed
2009
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
147
Volunteers
66

Preparer

Firm
Fair Isle Advisors
Address
1101 NORWALK STREET, GREENSBORO, NC 27407
Preparer
Leslie L Anderson
Phone
3364822444
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Tax over book - noncash contributions -91,673.

Financial Statement Notes

PART X, LINE 2:

Management evaluated the foundation's tax positions and concluded that the foundation had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cogs on inventory sales tax over book noncash contributions

PART XII, LINE 2D - OTHER ADJUSTMENTS:

COGS ON INVENTORY SALES

PART X, LINE 2:

Management evaluated the foundation's tax positions and concluded that the foundation had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cogs on inventory sales: -1,419,775 noncash contributions: 91,673

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cogs on inventory sales: 1,419,775

Raw XML AppendixShowing 400 of 582 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.

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IRS990/ActivityOrMissionDesc0GRANDFATHER MOUNTAIN STEWARDSHIP FOUNDATION'S MISSION IS TO INSPIRE CONSERVATION OF THE NATURAL WORLD BY HELPING GUESTS EXPLORE, UNDERSTAND AND VALUE THE WONDERS OF GRANDFATHER MOUNTAIN.
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IRS990/Desc0THE PRINCIPAL PROGRAM SERVICES ARE AS FOLLOWS:1) PRESERVATION OF GRANDFATHER MOUNTAIN BY PROTECTING AND MONITORING ENDANGERED SPECIES, ERADICATING AND MANAGING INVASIVE SPECIES, CREATING AND IMPLEMENTING A RESOURCE MANAGEMENT ACTION PLAN, REDUCING LIGHT POLLUTION IN THE NIGHT SKY, DEVELOPING AND EXECUTING CITIZEN SCIENCE PROGRAMS TO BETTER UNDERSTAND OUR NATURAL COMMUNITIES, PRESERVING OUR FORESTS TO INCREASE CARBON SEQUESTRATION AND SEEKING WAYS TO REDUCE OUR GREENHOUSE EMISSIONS FROM THE NATURE PARK. 2) ACTIVE PARTICIPATION IN THE SOUTHERN APPALACHIAN MAN AND BIOSPHERE PROGRAM, A UNIT OF THE UNESCO MAN AND BIOSPHERE PROGRAM, WORK COLLABORATIVELY WITH COMMUNITY PARTNERS, AGENCIES AND NON-PROFIT ORGANIZATIONS TO DETERMINE BEST PRACTICES IN NATURAL RESOURCE MANAGEMENT. 3) EDUCATING THE PUBLIC THROUGH HANDS-ON IMMERSIVE ENVIRONMENTAL EDUCATION EXPERIENCES BOTH IN THE FIELD ON GRANDFATHER MOUNTAIN AND IN SCHOOL CLASSROOMS ACROSS THE REGION. EDUCATION STAFF WORK CLOSELY WITH TEACHERS AND OTHER COMMUNITY PARTNERS TO PROVIDE HIGH QUALITY EDUCATIONAL EXPERIENCES THAT EXPAND LEARNERS' UNDERSTANDING OF THE NATURAL WORLD. EDUCATIONAL CURRICULUM FOR GRADES K-12 WITH TWO NEW IN-DEPTH PARTNERSHIPS WITH ALL FIRST GRADE STUDENTS THROUGH A PROGRAM CALLED WILD WATCH IN ALL AVERY COUNTY, NC ELEMENTARY SCHOOLS TO BETTER UNDERSTAND THEIR LOCAL NATURAL ECOSYSTEMS AND THE FLORA AND FAUNA THAT LIVE HERE. GROWING EDUCATIONAL PARTNERSHIPS FOR 5TH GRADE STUDENTS THE ECOWATCH PROGRAM.4) OPERATING THE NATURE PARK FOR PUBLIC ENRICHMENT, ENJOYMENT AND UNDERSTANDING. PROVIDE ONGOING MAINTENANCE AND UPKEEP, ADEQUATE STAFFING LEVELS TO PROVIDE HIGH-LEVEL EXPERIENCES IN ONE OF THE MOST BIOLOGICALLY DIVERSE MOUNTAINS IN THE EASTERN UNITED STATES. PARK ENGAGEMENT OPPORTUNITIES INCLUDE NATIVE ANIMAL EXHIBITS, NATURAL HISTORY MUSEUM EXHIBITS, CULTURAL MUSEUM EXHIBITS, GIFT SHOPS, RESTAURANT AND FOOD SERVICE, MILES OF HIKING TRAILS, PAVED ROAD AND WALKWAYS, SPECIAL EVENTS, AND THE HISTORIC MILE HIGH SWINGING BRIDGE. WORK IN CONJUNCTION WITH THE ADJACENT GRANDFATHER MOUNTAIN STATE PARK TO PROVIDE EMERGENCY RESPONSE SUPPORT, EDUCATIONAL PROGRAMS AND TRAIL MAINTENANCE.5) PARTNER AND COLLABORATE WITH ORGANIZATIONS AND AGENCIES WITHIN THE COMMUNITY TO FORM AND NURTURE RELATIONSHIPS WITH THOSE WHO SHARE THE FOUNDATION'S VALUES, INCLUDING THE GRANDFATHER MOUNTAIN HIGHLAND GAMES, BLUE RIDGE CONSERVANCY, BLUE RIDGE NATURAL HERITAGE AREA, NORTH CAROLINA AUDUBON, BLUE RIDGE PARKWAY, LEES-MCRAE COLLEGE, APPALACHIAN STATE UNIVERSITY, MAYLAND COMMUNITY COLLEGE, CHAMBERS OF COMMERCE IN THE LOCAL REGION, GIRL SCOUTS OF THE USA AND OTHER ORGANIZATIONS. PROMOTE A FAMILY CULTURE WHERE EMPLOYEES FEEL A SENSE OF OWNERSHIP OF OUR MISSION, PRIDE, VALUE AND SATISFACTION IN THEIR DAILY ACTIVITIES AND IN THEIR CONTRIBUTIONS TO THE FOUNDATION'S MISSION. ACT AS AN ECONOMIC DRIVER WITHIN THE REGION BY POSITIVELY INFLUENCING THE LOCAL ECONOMY BY DRAWING VISITORS TO GRANDFATHER MOUNTAIN. ENGAGE WITH DONORS AND OPERATE FUNDRAISING CAMPAIGNS TO FURTHER OUR MISSION OF INSPIRING CONSERVATION OF THE NATURAL WORLD BY HELPING GUESTS EXPLORE, UNDERSTAND AND VALUE THE WONDERS OF GRANDFATHER MOUNTAIN.
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