Civic Intelligence

Macon County Heritage Center

EIN 47-1408835 • 501(c)3 • Franklin, NC

Pub. 78 Eligible990-N CoverageNTEE P28

Profile

To promote the teaching and preservation of the cultural and artistic heritage of the Southern Appalachians and Cherokee people and to serve as a community resource and gathering place.

PO Box 2285Franklin, NC 28734

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$172,065

Down $4,353 (-2.5%) from 2024

Liabilities

Down

$43,910

Down $58,074 (-57%) from 2024

Net Assets

Up

$128,155

Up $53,721 (+72%) from 2024

Operations

Revenue

Up

$257,722

Up $19,852 (+8.3%) from 2024

Expenses

Up

$204,001

Up $20,277 (+11%) from 2024

Net Income

Down

$53,721

Down $425 (-0.8%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2022: $106,332Liabilities 2022: $58,836Net Assets 2022: $47,4962022Assets 2023: $83,304Liabilities 2023: $58,224Net Assets 2023: $25,0802023Assets 2024: $176,418Liabilities 2024: $101,984Net Assets 2024: $74,4342024Assets 2025: $172,065Liabilities 2025: $43,910Net Assets 2025: $128,1552025

Highlighted filing

2025

Assets$172,065
Liabilities$43,910
Net Assets$128,155
Open 2025 Filing

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2022: $104,323Expenses 2022: $157,967Net Income 2022: -$53,6442022Revenue 2023: $143,443Expenses 2023: $165,859Net Income 2023: -$22,4162023Revenue 2024: $237,870Expenses 2024: $183,724Net Income 2024: $54,1462024Revenue 2025: $257,722Expenses 2025: $204,001Net Income 2025: $53,7212025

Highlighted filing

2025

Revenue$257,722
Expenses$204,001
Net Income$53,721
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$172,065
Liabilities
$43,910
Net assets
$128,155
Revenue
$257,722
Expenses
$204,001
Net income
$53,721
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.72$0.44$1.28$2.58$2.04$0.54
2024Detailed filing. Detailed filing data is available for this year.$1.76$1.02$0.74$2.38$1.84$0.54
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.58$0.25$1.43$1.66$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.59$0.47$1.04$1.58$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 6, 2026
Return Version
2024v5.2
Gross Receipts
$263,413
Mission and Program Overview

Mission

To promote the teaching and preservation of the cultural and artistic heritage of the Southern Appalachians and Cherokee people and to serve as a community resource and gathering place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,712$136,741▼ $25,971
Land, Buildings, and Equipment, Net$11,010$33,991▲ $22,981
Accounts Receivable$1,636$1,333▼ $303
Prepaid Expenses and Deferred Charges$700--
Total Assets$176,418$172,065▼ $4,353
Other Assets Total$360--
Liabilities
Unsecured Notes Loans Payable$54,365$40,467▼ $13,898
Deferred Revenue$46,583$2,518▼ $44,065
Accounts Payable and Accrued Expenses$1,036$925▼ $111
Total Liabilities$101,984$43,910▼ $58,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,966$100,337▲ $59,371
Net Assets With Donor Restrictions$33,468$27,818▼ $5,650
Total Net Assets Fund Balance$74,434$128,155▲ $53,721
Total Liabilities and Net Assets / Fund Balance$176,418$172,065▼ $4,353

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,991$5,213$39,204
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura BrooksExecutive DirectorFT$50,400$50,400

Board Members and Trustees

NameTitle
Anne HyderChair
Bob McCollumVice Chair
Barry ClintonBoard Member
Ben BanickBoard Member
Carla FunkBoard Member
Claire SuminskiBoard Member
George JamesBoard Member
Kelly PenlandBoard Member
Susan ErvinBoard Member
David CarpenterSecretary
Susan McCrackenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,446
Program Service Revenue
$54,911
Investment Income
$0
Other Revenue
$6,365
All Other Contributions
$151,554
Change in Net Assets
$53,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,470
Salaries, Compensation, and Employee Benefits$88,956
Total Fundraising Expense$19,868
Grants and Similar Amounts Paid$15,575
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$19,268$24,772$11,010$55,050
Other Salaries and Wages$9,655$12,415$5,517$27,587
Occupancy$24,320$0$0$24,320
Grants to Domestic Individuals$15,575--$15,575
Advertising$12,683$0$0$12,683
Office Expenses$10,675$533$1,221$12,429
Payroll Taxes$2,212$2,844$1,263$6,319
Fees for Services Accounting$0$6,050$0$6,050
Insurance$3,569$1,425$0$4,994
Depreciation Depletion$2,596$0$0$2,596
Information Technology$1,077$459$805$2,341
Interest$0$1,446$0$1,446
Other Expenses$486$238$0$724
Fees for Services Other$0$273$0$273
All Other Expenses$0$0$52$52
Total Functional Expenses$133,678$50,455$19,868$204,001
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Macon County Heritage Center
EIN
47-1408835
Phone
8283694080
Address
PO Box 2285, Franklin, NC 28734
Doing Business As
Cowee School Arts and Heritage Center

Signing Officer

Name
Anne Hyder
Title
Board Chair
Phone
8283694080
Signed
2026-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Hyder
Formed
2015
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
75

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Todd Oldenburg
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The 990 is prepared by a CPA firm, reviewed by management, presented to the Board for review, proposed revisions and final approval.”

Pt VI, Line 18

“The Form 1023 and Form 990 are available upon request.”

Pt VI, Line 12C

“Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.”

Pt VI, Line 15A

“Annual review of compensation is completed every year during the budgeting process.”

Pt VI, Line 19

“Governing documents are available upon request.”

Pt VI, Line 8B

“Compensation is reviewed annually.”

Pt III, Line 2

“CSAHC Cowee Kitchen Project began in FY25, and provides meals during regular events to support and promote community gathering.”

Financial Statement Notes

Pt X, Line 2

“Cowee School Arts & Heritage Center is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024-25 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

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IRS990/OtherExpensesGrp/TotalAmt114190
IRS990/OtherExpensesGrp/TotalAmt23504
IRS990/OtherExpensesGrp/TotalAmt3724
IRS990/OtherRevenueMiscGrp/BusinessCd0999999
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02637
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02637
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt02637
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05517
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012415
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09655
IRS990/OtherSalariesAndWagesGrp/TotalAmt027587
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01263
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02844
IRS990/PayrollTaxesGrp/ProgramServicesAmt02212
IRS990/PayrollTaxesGrp/TotalAmt06319
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0700
IRS990/PrincipalOfficerNm0Anne Hyder
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900002
IRS990/ProgramServiceRevenueGrp/BusinessCd1900000
IRS990/ProgramServiceRevenueGrp/Desc0Program Rental Income
IRS990/ProgramServiceRevenueGrp/Desc1Event Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033317
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121594
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Educational Opportunities: CSAHC hosted local students for Heritage Days to learn about our local culture and craft traditions. Resident artists offered classes in music, dance, pottery, felting, painting, quilting and wellness. Two Free Community Art Days were held in FY25, and featured our resident artists along with Cherokee guest artists.
IRS990/ProgSrvcAccomActy3Grp/Desc0Serve as a community gathering place: CSAHC facilities are used weekly for exercise classes and outdoor recreation. CSAHC Cowee Kitchen Project began in FY25, and provides meals during regular events to support and promote community gathering.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0182637
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt016075
IRS990/PYOtherExpensesAmt096755
IRS990/PYOtherRevenueAmt05572
IRS990/PYProgramServiceRevenueAmt049661
IRS990/PYRevenuesLessExpensesAmt054146
IRS990/PYSalariesCompEmpBnftPaidAmt070894
IRS990/PYTotalExpensesAmt0183724
IRS990/PYTotalRevenueAmt0237870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt053721
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt054911
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2023: 450. 2024: 2637.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0196446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0182637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0118186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt084377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0120473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0702119
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0140531
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02637
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0450
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03087
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96680
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.96080
IRS990ScheduleA/PublicSupportTotal170Amt0681769
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt020350
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0118186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt084377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0120473
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0702119
IRS990ScheduleA/TotalSupportAmt0705206
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt033991
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05213
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039204
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Cowee School Arts & Heritage Center is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024-25 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt110375
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2200
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Artist Support Grant
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Artist Fees
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Honorariums
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt18
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grantees are awarded based on an application process that includes a panel of jurors.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true

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