Civic Intelligence

Changing Hearts Boarding School And

EIN 45-5559729 • 501(c)3 • Mars Hill, NC

Profile

The organization is a boarding school to assist troubled teen females adapt to adoptive homes from a christian perspective.

PO Box 970Mars Hill, NC 28754

www.chbsm.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.25x

Higher debt load relative to assets than 67% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.11x

Higher debt load relative to revenue than 59% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

60th percentile

9.7%

Higher net margin than 60% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$70,796

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

32%

Faster asset growth than 82% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-4.3%

Faster revenue growth than 28% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$467,606

Up $114,653 (+32%) from 2023

Liabilities

Up

$119,180

Up $13,812 (+13%) from 2023

Net Assets

Up

$348,426

Up $100,841 (+41%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin60th percentile

Revenue

Down

$1,041,217

Down $46,584 (-4.3%) from 2023

Expenses

Up

$940,376

Up $84,682 (+9.9%) from 2023

Net Income

Down

$100,841

Down $131,266 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$600K$400K$200K$0Assets 2012: $14,866Liabilities 2012: $11,014Net Assets 2012: $3,8522012Assets 2013: $12,220Liabilities 2013: $7,423Net Assets 2013: $4,7972013Assets 2014: $4,889Liabilities 2014: $3,200Net Assets 2014: $1,6892014Assets 2015: $13,396Liabilities 2015: $0Net Assets 2015: $13,3962015Assets 2016: $13,396Liabilities 2016: $0Net Assets 2016: $13,3962016Assets 2017: $7,389Liabilities 2017: $0Net Assets 2017: $7,3892017Assets 2018: $6,934Liabilities 2018: $0Net Assets 2018: $6,9342018Assets 2019: $13,454Liabilities 2019: $286Net Assets 2019: $13,1682019Assets 2020: $11,334Liabilities 2020: $277Net Assets 2020: $11,0572020Assets 2021: $23,458Liabilities 2021: $285Net Assets 2021: $23,1732021Assets 2022: $96,513Liabilities 2022: $81,035Net Assets 2022: $15,4782022Assets 2023: $352,953Liabilities 2023: $105,368Net Assets 2023: $247,5852023Assets 2024: $467,606Liabilities 2024: $119,180Net Assets 2024: $348,4262024

Highlighted filing

2024

Assets$467,606
Liabilities$119,180
Net Assets$348,426
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $220,025Expenses 2012: $216,173Net Income 2012: $3,8522012Revenue 2013: $257,075Expenses 2013: $256,130Net Income 2013: $9452013Revenue 2014: $343,245Expenses 2014: $346,353Net Income 2014: -$3,1082014Revenue 2015: $476,285Expenses 2015: $464,578Net Income 2015: $11,7072015Revenue 2016: $476,285Expenses 2016: $464,578Net Income 2016: $11,7072016Revenue 2017: $425,000Expenses 2017: $430,783Net Income 2017: -$5,7832017Revenue 2018: $425,400Expenses 2018: $425,855Net Income 2018: -$4552018Revenue 2019: $447,423Expenses 2019: $441,189Net Income 2019: $6,2342019Revenue 2020: $474,198Expenses 2020: $476,309Net Income 2020: -$2,1112020Revenue 2021: $539,600Expenses 2021: $527,484Net Income 2021: $12,1162021Revenue 2022: $828,600Expenses 2022: $836,295Net Income 2022: -$7,6952022Revenue 2023: $1,087,801Expenses 2023: $855,694Net Income 2023: $232,1072023Revenue 2024: $1,041,217Expenses 2024: $940,376Net Income 2024: $100,8412024

Highlighted filing

2024

Revenue$1,041,217
Expenses$940,376
Net Income$100,841
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$467,606
Liabilities
$119,180
Net assets
$348,426
Revenue
$1,041,217
Expenses
$940,376
Net income
$100,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.47$0.12$0.35$1.04$0.94$0.10
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.11$0.25$1.09$0.86$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.08$0.02$0.83$0.84$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.54$0.53$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.47$0.48$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.45$0.44$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.43$0.43$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.43$0.43$0.01
2016Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.48$0.46$0.01
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.48$0.46$0.01
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.34$0.35$0.00
2013Summary only. Only limited summary data is available for this year.$0.01$0.01$0.00$0.26$0.26$0.00
2012Summary only. Only limited summary data is available for this year.$0.01$0.01$0.00$0.22$0.22$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,041,217
Mission and Program Overview

Mission

The organization is a boarding school to assist troubled teen females adapt to adoptive homes from a christian perspective.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$238,417$252,721▲ $14,304
Accounts Receivable$63,296$198,095▲ $134,799
Savings and Temporary Cash Investments$51,240$16,790▼ $34,450
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$352,953$467,606▲ $114,653
Liabilities
Deferred Revenue$80,749$80,750▲ $1
Accounts Payable and Accrued Expenses$24,619$38,430▲ $13,811
Total Liabilities$105,368$119,180▲ $13,812
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$247,585$348,426▲ $100,841
Total Net Assets Fund Balance$247,585$348,426▲ $100,841
Total Liabilities and Net Assets / Fund Balance$352,953$467,606▲ $114,653

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$23,950$23,950
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debbie WestExecutive directorFT$70,500$296$70,796

Board Members and Trustees

NameTitle
Christa WoodliefBoard member
Dedy MilnerBoard member
Josh MimkenBoard member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,041,217
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$100,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,424
Salaries, Compensation, and Employee Benefits$441,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,224--$336,224
Fees for Services Other$310,804--$310,804
Current Officers, Directors, Trustees, and Key Employees$52,875$17,625-$70,500
Payroll Taxes$32,231$1,348-$33,579
Other Expenses$12,032--$12,032
All Other Expenses$5,073--$5,073
Other Employee Benefits$1,649--$1,649
Total Functional Expenses$921,403$18,973$0$940,376
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 11B

“No review will be performed for this filing.”

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

“It is up to the board to determine if a conflict exists and to determine if another option is available. The board determines appropriate disciplinaryand corrective action.”

Form 990, Part VI, Section C, line 19

“Documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Changing Hearts Boarding School and
EIN
45-5559729
Phone
8282731380
Address
PO Box 970, Mars Hill, NC 28754

Signing Officer

Name
Debbie West
Title
Excecutive Director
Phone
8282731380
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie West
Formed
2012
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
4
Employees
11
Volunteers
0

Preparer

Firm
Prager Metis CPAs PLLC
Address
32 Orange Street, Asheville, NC 28801
Preparer
Christopher M Forrest
Phone
8282813161
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Contract services: Program service expenses 310,804. Management and general expenses 0. Fundraising expenses 0. Total expenses 310,804.”

Raw XML Appendix327 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review will be performed for this filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1It is up to the board to determine if a conflict exists and to determine if another option is available. The board determines appropriate disciplinaryand corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Contract services: Program service expenses 310,804. Management and general expenses 0. Fundraising expenses 0. Total expenses 310,804.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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IRS990/TotalAssetsGrp/EOYAmt0467606
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018973
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0921403
IRS990/TotalFunctionalExpensesGrp/TotalAmt0940376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105368
IRS990/TotalLiabilitiesEOYAmt0119180
IRS990/TotalLiabilitiesGrp/BOYAmt0105368
IRS990/TotalLiabilitiesGrp/EOYAmt0119180
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0247585
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0348426
IRS990/TotalOtherCompensationAmt0296
IRS990/TotalProgramServiceExpensesAmt0921403
IRS990/TotalProgramServiceRevenueAmt01041217
IRS990/TotalReportableCompFromOrgAmt070500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01041217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01041217
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0352953
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0467606
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 970
IRS990/USAddress/CityNm0Mars Hill
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028754
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.chbsm.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Debbie West
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Excecutive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08282731380
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Changing Hearts Boarding School and
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Ministry
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0455559729
ReturnHeader/Filer/PhoneNum08282731380
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 970
ReturnHeader/Filer/USAddress/CityNm0Mars Hill
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028754
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061667465
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Prager Metis CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt032 Orange Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Asheville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028801
ReturnHeader/PreparerPersonGrp/PhoneNum08282813161
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christopher M Forrest
ReturnHeader/ReturnTs02025-11-17T12:00:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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