Civic Intelligence

Blue Ridge Developmental Day

990 • Fiscal year 2024 • EIN 46-4326346

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 21, 2025

Organization Profilewww.brdd.org
711 Andrews Ridge RoadSparta, NC 28675

(336) 372-4300

Siviq Scores

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

Liabilities / Assets

61st percentile

0.05x

Higher debt load relative to assets than 61% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-16%

Higher net margin than 14% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$34,160

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Asset Growth

18th percentile

-31%

Faster asset growth than 18% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-11%

Faster revenue growth than 15% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$85,103

Down $37,684 (-31%) from 2023

Net Assets

Down

$81,234

Down $37,206 (-31%) from 2023

Liabilities

Down

$3,869

Down $478 (-11%) from 2023

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin14th percentile

Revenue

Down

$272,789

Down $34,783 (-11%) from 2023

Expenses

Down

$316,030

Down $36,007 (-10%) from 2023

Net Income

Up

-$43,241

Up $1,224 (+2.8%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2024

Assets$85,103
Liabilities$3,869
Net Assets$81,234
Open 2024 Filing

Operations Trend

Revenue Growth15th 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

2024

Revenue$272,789
Expenses$316,030
Net Income-$43,241
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 21, 2025
Return Version
2024v5.1
Gross Receipts
$272,789
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
Savings and Temporary Cash Investments$50,000$52,479▲ $2,479
Cash and Non-Interest-Bearing Accounts$66,393$27,750▼ $38,643
Land, Buildings, and Equipment, Net$6,394$4,874▼ $1,520
Total Assets$122,787$85,103▼ $37,684
Liabilities
Accounts Payable and Accrued Expenses$3,731$3,278▼ $453
Other Liabilities$616$591▼ $25
Total Liabilities$4,347$3,869▼ $478
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$112,785$76,599▼ $36,186
Net Assets With Donor Restrictions$5,655$4,635▼ $1,020
Total Net Assets Fund Balance$118,440$81,234▼ $37,206
Total Liabilities and Net Assets / Fund Balance$122,787$85,103▼ $37,684

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,130$10,805$12,935
Leasehold Improvements$2,744$4,410$7,154
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather AndrewsChair PersonFT$34,160$34,160
Terry EdwardsSecretarytreasurerPT$14,800$14,800

Board Members and Trustees

NameTitle
Lauren BarricklowBoard Member
Lisabeth EvansBoard Member
Steve MasonBoard Member
Zachary BarricklowBoard Memeber
Revenue and Support

Revenue Composition

Contributions and Grants
$4,222
Program Service Revenue
$264,122
Investment Income
$0
Other Revenue
$4,445
Change in Net Assets
$-43,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$242,137
Other Expenses$73,893
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,474--$174,474
Current Officers, Directors, Trustees, and Key Employees$48,960--$48,960
Payroll Taxes$17,598--$17,598
Occupancy-$13,536-$13,536
Office Expenses$2,177$9,595-$11,772
Fees for Services Accounting$6,122--$6,122
Insurance-$3,349-$3,349
Depreciation Depletion$1,520--$1,520
Other Employee Benefits$1,105--$1,105
Conferences and Meetings$205--$205
Other Expenses$180--$180
Total Functional Expenses$289,550$26,480$0$316,030
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$591
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
In Care Of
% HEATHER S ANDREWS
Phone
3363724300
Address
711 ANDREWS RIDGE ROAD, Sparta, NC 28675

Signing Officer

Name
Heather S Andrews
Title
Chairman
Phone
3363724300
Signed
2025-03-21
Discuss with paid preparer
No

Organization Details

Principal Officer
Heather Andrews
Formed
2013
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
4
Employees
15

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. In 2024 they have used $1,020.00 for classroom and cirriculum supplies. In 2024 blue ridge gave $8500.00 for playground equipment.”

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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/CurrentTaxYearMinus4YearsAmt041000
IRS990ScheduleA/Total509Grp/TotalAmt069148
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01140
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt021254
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IRS990ScheduleD/EquipmentGrp/BookValueAmt02130
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010805
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012935
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02744
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04410
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0591
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04874
IRS990ScheduleD/TotalLiabilityAmt0591
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IRS990/ScheduleORequiredInd0true
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. IN 2024 THEY HAVE USED $1,020.00 FOR CLASSROOM AND CIRRICULUM SUPPLIES. IN 2024 BLUE RIDGE GAVE $8500.00 FOR PLAYGROUND EQUIPMENT.
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/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalContributionsAmt04222
IRS990/TotalEmployeeCnt015
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026480
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289550
IRS990/TotalFunctionalExpensesGrp/TotalAmt0316030
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04347
IRS990/TotalLiabilitiesEOYAmt03869
IRS990/TotalLiabilitiesGrp/BOYAmt04347
IRS990/TotalLiabilitiesGrp/EOYAmt03869
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt081234
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0289550
IRS990/TotalProgramServiceRevenueAmt0264122
IRS990/TotalReportableCompFromOrgAmt048960
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0272789
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt085103
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0711 ANDREWS RIDGE RD
IRS990/USAddress/CityNm0Sparta
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IRS990/USAddress/ZIPCd028675
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER S ANDREWS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03363724300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE RIDGE DEVELOPMENTAL DAY
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0464326346
ReturnHeader/Filer/InCareOfNm0% HEATHER S ANDREWS
ReturnHeader/Filer/PhoneNum03363724300
ReturnHeader/Filer/USAddress/AddressLine1Txt0711 ANDREWS RIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0Sparta
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882982773
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OSBORNE & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 368
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sparta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028675
ReturnHeader/PreparerPersonGrp/PhoneNum03363725578
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELA HOUCK
ReturnHeader/ReturnTs02025-03-31T17:21:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$85,103
Liabilities
$3,869
Net assets
$81,234
Revenue
$272,789
Expenses
$316,030
Net income
-$43,241
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