Civic Intelligence

High Vista Amenity Association Inc

EIN 46-2134847 • 501(c)7 • Mills River, NC

Profile

To provide acquisition, vista development for the common benefits of the members primarily for owners in high vista development

88 Country Club Rd Unit AMills River, NC 28759

www.highvistapoa.com

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE S • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE S • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

7.0%

Higher net margin than 55% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE S • $1M-$5M nonprofits • Source year 2025

Asset Growth

43rd percentile

1.6%

Faster asset growth than 43% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

3.8%

Faster revenue growth than 45% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$1,441,590

Up $23,322 (+1.6%) from 2024

Liabilities

Down

$0

Down $3,059 (-100%) from 2024

Net Assets

Up

$1,441,590

Up $26,381 (+1.9%) from 2024

Operations
Liabilities / Revenue12th percentileNet Margin55th percentile

Revenue

Up

$374,816

Up $13,854 (+3.8%) from 2024

Expenses

Up

$348,435

Up $49,523 (+17%) from 2024

Net Income

Down

$26,381

Down $35,669 (-57%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$1.5M$1.0M$500K$0Assets 2015: $599,827Liabilities 2015: $7,765Net Assets 2015: $592,0622015Assets 2016: $585,041Liabilities 2016: $23,710Net Assets 2016: $561,3312016Assets 2017: $552,293Liabilities 2017: $17,854Net Assets 2017: $534,4392017Assets 2018: $713,195Liabilities 2018: $39,058Net Assets 2018: $674,1372018Assets 2019: $855,380Liabilities 2019: $2,166Net Assets 2019: $853,2142019Assets 2020: $1,022,621Liabilities 2020: $2,202Net Assets 2020: $1,020,4192020Assets 2021: $1,162,860Liabilities 2021: $2,377Net Assets 2021: $1,160,4832021Assets 2022: $1,260,860Liabilities 2022: $3,126Net Assets 2022: $1,257,7342022Assets 2023: $1,329,070Liabilities 2023: $3,370Net Assets 2023: $1,325,7002023Assets 2024: $1,418,268Liabilities 2024: $3,059Net Assets 2024: $1,415,2092024Assets 2025: $1,441,590Liabilities 2025: $0Net Assets 2025: $1,441,5902025

Highlighted filing

2025

Assets$1,441,590
Liabilities$0
Net Assets$1,441,590
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

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

$400K$200K$0-$200KRevenue 2015: $346,044Expenses 2015: $341,925Net Income 2015: $4,1192015Revenue 2016: $216,860Expenses 2016: $203,830Net Income 2016: $13,0302016Revenue 2017: $251,229Expenses 2017: $292,261Net Income 2017: -$41,0322017Revenue 2018: $274,800Expenses 2018: $154,931Net Income 2018: $119,8692018Revenue 2019: $273,144Expenses 2019: $94,067Net Income 2019: $179,0772019Revenue 2020: $303,884Expenses 2020: $218,194Net Income 2020: $85,6902020Revenue 2021: $325,955Expenses 2021: $243,166Net Income 2021: $82,7892021Revenue 2022: $336,982Expenses 2022: $255,667Net Income 2022: $81,3152022Revenue 2023: $360,746Expenses 2023: $289,410Net Income 2023: $71,3362023Revenue 2024: $360,962Expenses 2024: $298,912Net Income 2024: $62,0502024Revenue 2025: $374,816Expenses 2025: $348,435Net Income 2025: $26,3812025

Highlighted filing

2025

Revenue$374,816
Expenses$348,435
Net Income$26,381
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$1,441,590
Liabilities
$0
Net assets
$1,441,590
Revenue
$374,816
Expenses
$348,435
Net income
$26,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.37$0.35$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.36$0.30$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.36$0.29$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.34$0.26$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.33$0.24$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.30$0.22$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.85$0.27$0.09$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.67$0.27$0.15$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.53$0.25$0.29$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.02$0.56$0.22$0.20$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$0.35$0.34$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 6, 2025
Return Version
2025v4.0
Gross Receipts
$374,816
Mission and Program Overview

Mission

To provide acquisition, vista development for the common benefits of the members primarily for owners in high vista development

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,050,364$1,154,102▲ $103,738
Savings and Temporary Cash Investments$226,449$226,069▼ $380
Accounts Receivable$23,362$25,477▲ $2,115
Prepaid Expenses and Deferred Charges-$25,000-
Cash and Non-Interest-Bearing Accounts$118,093$10,942▼ $107,151
Total Assets$1,418,268$1,441,590▲ $23,322
Liabilities
Accounts Payable and Accrued Expenses$3,059--
Total Liabilities$3,059$0▼ $3,059
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,415,209$1,441,590▲ $26,381
Total Net Assets Fund Balance$1,415,209$1,441,590▲ $26,381
Total Liabilities and Net Assets / Fund Balance$1,418,268$1,441,590▲ $23,322

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$778,692$235,884$1,014,576
Equipment$242,222$111,596$353,818
Leasehold Improvements$61,368$12,659$74,027
Land$71,820-$71,820
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Michael EverhartPresident
Ralph CarloneVice President
Laura McneelySecretary
Alex BlankscheinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$343,354
Program Service Revenue
$4,779
Investment Income
$2,654
Other Revenue
$24,029
Change in Net Assets
$26,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,643
Salaries, Compensation, and Employee Benefits$32,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$42,238$42,238-$84,476
Occupancy$66,840--$66,840
Depreciation Depletion$58,485--$58,485
Other Salaries and Wages-$30,167-$30,167
Insurance$16,542--$16,542
Office Expenses-$16,491-$16,491
Fees for Services Legal-$6,554-$6,554
Fees for Services Accounting-$3,755-$3,755
Advertising$2,705--$2,705
Payroll Taxes-$2,625-$2,625
Other Expenses$440--$440
Total Functional Expenses$246,605$101,830$0$348,435
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 governing body review Part VI line 11

“Tax return was reviewed by the governing body prior to filing”

Conflict of interest policy compliance Part VI line 12C

“Officers and directors are required to report any sort of conflict of interest they may hinder the association from doing its duties to the members.”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to the public or any inquiry when asked.”

Filing and Contact Details

Filer

Filer Name
High Vista Amenity Association Inc
EIN
46-2134847
In Care Of
% MICHAEL EVERHART
Phone
8288911986
Address
88 COUNTRY CLUB RD UNIT A, Mills River, NC 28759

Signing Officer

Name
Michael Everhart
Title
President
Phone
8288911986
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Carlone
Formed
2012
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
4
Employees
1

Preparer

Firm
A R Accounting & Tax Inc
Address
915 HAYWOOD RD STE 102, ASHEVILLE, NC 28806
Preparer
Annette Buckner
Phone
8282521093
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Depreciation incorrect now corrected”

Raw XML Appendix304 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/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC OR ANY INQUIRY WHEN ASKED.
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IRS990/TotalProgramServiceExpensesAmt0246605
IRS990/TotalProgramServiceRevenueAmt04779
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04779
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0374816
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01418268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01441590
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt088 COUNTRY CLUB RD
IRS990/USAddress/CityNm0Mills River
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028759
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL EVERHART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08288911986
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGH VISTA AMENITY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0462134847
ReturnHeader/Filer/InCareOfNm0% MICHAEL EVERHART
ReturnHeader/Filer/PhoneNum08288911986
ReturnHeader/Filer/USAddress/AddressLine1Txt088 COUNTRY CLUB RD UNIT A
ReturnHeader/Filer/USAddress/CityNm0Mills River
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028759
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371529624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0A R ACCOUNTING & TAX INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0915 HAYWOOD RD STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028806
ReturnHeader/PreparerPersonGrp/PhoneNum08282521093
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANNETTE BUCKNER
ReturnHeader/ReturnTs02026-02-23T09:13:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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