Civic Intelligence

Blue Ridge Developmental Day

990 • Fiscal year 2023 • EIN 46-4326346

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 08, 2024

Organization ProfileWWW.BRDD.ORG
711 Andrews Ridge RoadSparta, NC 28675

(336) 372-5578

Siviq Scores

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

Liabilities / Assets

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • NTEE P33 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • NTEE P33 • <$500k nonprofits • Source year 2023

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2023 filings • NTEE P33 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$29,661

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2023 filings • NTEE P33 • <$500k nonprofits • Source year 2023

Asset Growth

20th percentile

-28%

Faster asset growth than 20% of similar nonprofits.

2023 filings • NTEE P • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • NTEE P33 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$122,787

Down $47,410 (-28%) from 2022

Net Assets

Down

$118,440

Down $47,304 (-29%) from 2022

Liabilities

Down

$4,347

Down $106 (-2.4%) from 2022

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin18th percentile

Revenue

Down

$307,572

Down $39,888 (-11%) from 2022

Expenses

Up

$352,037

Up $16,410 (+4.9%) from 2022

Net Income

Down

-$44,465

Down $56,298 (-476%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2014: $9,218Liabilities 2014: $9,310Net Assets 2014: -$922014Assets 2016: $36,433Liabilities 2016: $9,212Net Assets 2016: $27,2212016Assets 2017: $20,468Liabilities 2017: $4,141Net Assets 2017: $16,3272017Assets 2018: $15,471Liabilities 2018: $1,389Net Assets 2018: $14,0822018Assets 2019: $16,379Liabilities 2019: $0Net Assets 2019: $16,3792019Assets 2020: $126,136Liabilities 2020: $14,134Net Assets 2020: $112,0022020Assets 2021: $146,967Liabilities 2021: $3,058Net Assets 2021: $143,9092021Assets 2022: $170,197Liabilities 2022: $4,453Net Assets 2022: $165,7442022Assets 2023: $122,787Liabilities 2023: $4,347Net Assets 2023: $118,4402023Assets 2024: $85,103Liabilities 2024: $3,869Net Assets 2024: $81,2342024Assets 2025: $25,664Liabilities 2025: $3,871Net Assets 2025: $21,7932025

Highlighted filing

2023

Assets$122,787
Liabilities$4,347
Net Assets$118,440
Open 2023 Filing

Operations Trend

Revenue Growth32nd percentile

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

$400K$200K$0-$200KRevenue 2014: $292,389Expenses 2014: $292,481Net Income 2014: -$922014Revenue 2016: $325,336Expenses 2016: $289,265Net Income 2016: $36,0712016Revenue 2017: $261,699Expenses 2017: $272,782Net Income 2017: -$11,0832017Revenue 2018: $304,851Expenses 2018: $299,608Net Income 2018: $5,2432018Revenue 2019: $303,857Expenses 2019: $301,560Net Income 2019: $2,2972019Revenue 2020: $380,648Expenses 2020: $285,021Net Income 2020: $95,6272020Revenue 2021: $279,711Expenses 2021: $247,807Net Income 2021: $31,9042021Revenue 2022: $347,460Expenses 2022: $335,627Net Income 2022: $11,8332022Revenue 2023: $307,572Expenses 2023: $352,037Net Income 2023: -$44,4652023Revenue 2024: $272,789Expenses 2024: $316,030Net Income 2024: -$43,2412024Revenue 2025: $315,072Expenses 2025: $373,494Net Income 2025: -$58,4222025

Highlighted filing

2023

Revenue$307,572
Expenses$352,037
Net Income-$44,465
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 8, 2024
Return Version
2023v4.0
Gross Receipts
$307,572
Mission and Program Overview

Mission

To provide early education opportunities to children from birth to 5 years of age while maintaining high standards of excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,157$66,393▼ $83,764
Savings and Temporary Cash Investments$15,000$50,000▲ $35,000
Land, Buildings, and Equipment, Net$5,040$6,394▲ $1,354
Total Assets$170,197$122,787▼ $47,410
Liabilities
Accounts Payable and Accrued Expenses$2,230$3,731▲ $1,501
Other Liabilities$616$616→ $0
Total Liabilities$2,846$4,347▲ $1,501
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$157,351$112,785▼ $44,566
Net Assets With Donor Restrictions$10,000$5,655▼ $4,345
Total Net Assets Fund Balance$167,351$118,440▼ $48,911
Total Liabilities and Net Assets / Fund Balance$170,197$122,787▼ $47,410

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,227$9,708$12,935
Leasehold Improvements$3,167$3,987$7,154
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather AndrewsChair PersonPT$29,661$29,661
Terry EdwardsVice Chair TreasurerPT$19,469$19,469

Board Members and Trustees

NameTitle
Lisabeth EvansPresident
Anna Kathleen HettlemanBoard Member
Lauren BarricklowBoard Member
Michael HettlemanBoard Member
Steve MasonBoard Member
Zachary BarricklowSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,190
Program Service Revenue
$304,382
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-44,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$258,592
Other Expenses$93,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,572--$190,572
Current Officers, Directors, Trustees, and Key Employees$49,131--$49,131
Office Expenses$7,411$14,952-$22,363
Payroll Taxes$18,895--$18,895
Occupancy-$18,659-$18,659
Fees for Services Accounting$7,223--$7,223
Insurance-$3,199-$3,199
Depreciation Depletion$1,607--$1,607
Other Expenses$1,484--$1,484
Conferences and Meetings$972--$972
Fees for Services Other$483--$483
Other Employee Benefits$-6--$-6
Total Functional Expenses$315,227$36,810$0$352,037
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
Payroll Liabilities$616
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
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

“The form 990 was provided to the board of directors and reviewed for accoracy prior to the return being filed”

CEO executive director top management comp Part VI line 15A

“The officers salary is reviewed by the board of directors annually. The two officers receive a nominal amount to partially compensate them for their time assisting the students. They donate the time that is not compensated for.”

Other officer or key employee compensation Part VI line 15B

“The two officers are provided a nominal amount as compensation and the remainder of their time is donated.”

Governing documents etc available to public Part VI line 19

“The financial records are available to anyone upon request and is available on www.guidestar.com website.”

Filing and Contact Details

Filer

Filer Name
Blue Ridge Developmental Day
EIN
46-4326346
Address
711 ANDREWS RIDGE ROAD, Sparta, NC 28675

Signing Officer

Name
Heather S Andrews
Title
Chairman
Phone
3363724300
Signed
2024-02-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Heather Andrews
Formed
2013
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
6
Employees
14

Preparer

Firm
Osborne & Associates Inc
Address
PO BOX 368, Sparta, NC 28675
Preparer
Angela Houck
Phone
3363725578
Supplemental Narrative

Additional Explanations

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

“Roaring gap gave 10000 for restricted use as classroom and cirriculum supplies only back in 2022. They have used $4,345.00 in 2023 for classroom and cirriculum supplies.”

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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt041000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt011927
IRS990ScheduleA/Total509Grp/TotalAmt076630
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03987
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0616
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06394
IRS990ScheduleD/TotalLiabilityAmt0616
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS AND REVIEWED FOR ACCORACY PRIOR TO THE RETURN BEING FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS SALARY IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY. THE TWO OFFICERS RECEIVE A NOMINAL AMOUNT TO PARTIALLY COMPENSATE THEM FOR THEIR TIME ASSISTING THE STUDENTS. THEY DONATE THE TIME THAT IS NOT COMPENSATED FOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TWO OFFICERS ARE PROVIDED A NOMINAL AMOUNT AS COMPENSATION AND THE REMAINDER OF THEIR TIME IS DONATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCIAL RECORDS ARE AVAILABLE TO ANYONE UPON REQUEST AND IS AVAILABLE ON WWW.GUIDESTAR.COM WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROARING GAP GAVE 10000 FOR RESTRICTED USE AS CLASSROOM AND CIRRICULUM SUPPLIES ONLY BACK IN 2022. THEY HAVE USED $4,345.00 IN 2023 FOR CLASSROOM AND CIRRICULUM SUPPLIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalContributionsAmt03190
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036810
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0315227
IRS990/TotalFunctionalExpensesGrp/TotalAmt0352037
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02846
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IRS990/TotalProgramServiceRevenueAmt0304382
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0307572
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122787
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BRDD.ORG
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER S ANDREWS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03363724300
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OSBORNE & ASSOCIATES INC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sparta
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ReturnHeader/PreparerPersonGrp/PhoneNum03363725578
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELA HOUCK
ReturnHeader/ReturnTs02024-03-08T15:01:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HEATHER
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$122,787
Liabilities
$4,347
Net assets
$118,440
Revenue
$307,572
Expenses
$352,037
Net income
-$44,465
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.26$0.04$0.22$3.15$3.73$0.58
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$2.73$3.16$0.43
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.04$1.18$3.08$3.52$0.44
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.04$1.66$3.47$3.36$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.03$1.44$2.80$2.48$0.32
2020Detailed filing. Detailed filing data is available for this year.$1.26$0.14$1.12$3.81$2.85$0.96
2019Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$3.04$3.02$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$3.05$3.00$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.04$0.16$2.62$2.73$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.09$0.27$3.25$2.89$0.36
2014Summary only. Only limited summary data is available for this year.$0.09$0.09$0.00$2.92$2.92$0.00