Civic Intelligence

Blue and Gray Education Society

EIN 54-1720582 • 501(c)3 • Morehead City, NC

Profile

To promote the study of the american civil war by providing scholarly information, organizing and conducting seminars and providing and assisting with interpretation and preservation of american civil war battlefields and other historical sites

PO Box 182Morehead City, NC 28557

www.blueandgrayeducation.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.47x

Higher debt load relative to assets than 86% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.21x

Higher debt load relative to revenue than 79% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Net Margin

18th percentile

-18%

Higher net margin than 18% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$80,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

NTEE A • $500k-$1M nonprofits • Source year 2024

Asset Growth

4th percentile

-49%

Faster asset growth than 4% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

26%

Faster revenue growth than 69% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$303,771

Down $294,198 (-49%) from 2023

Liabilities

Down

$141,614

Down $173,824 (-55%) from 2023

Net Assets

Down

$162,157

Down $120,374 (-43%) from 2023

Revenue

Up

$667,069

Up $137,729 (+26%) from 2023

Expenses

Up

$787,444

Up $356,475 (+83%) from 2023

Net Income

Down

-$120,375

Down $218,746 (-222%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $193,265Liabilities 2011: $132,724Net Assets 2011: $60,5412011Assets 2012: $157,696Liabilities 2012: $120,047Net Assets 2012: $37,6492012Assets 2013: $194,228Liabilities 2013: $99,822Net Assets 2013: $94,4062013Assets 2014: $210,805Liabilities 2014: $76,461Net Assets 2014: $134,3442014Assets 2015: $188,913Liabilities 2015: $13,307Net Assets 2015: $175,6062015Assets 2016: $187,240Liabilities 2016: $118,259Net Assets 2016: $68,9812016Assets 2020: $201,719Liabilities 2020: $82,316Net Assets 2020: $119,4032020Assets 2021: $280,021Liabilities 2021: $111,944Net Assets 2021: $168,0772021Assets 2022: $411,222Liabilities 2022: $227,062Net Assets 2022: $184,1602022Assets 2023: $597,969Liabilities 2023: $315,438Net Assets 2023: $282,5312023Assets 2024: $303,771Liabilities 2024: $141,614Net Assets 2024: $162,1572024

Highlighted filing

2024

Assets$303,771
Liabilities$141,614
Net Assets$162,157

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $180,3372011Expenses 2012: $254,9962012Revenue 2013: $303,978Expenses 2013: $247,221Net Income 2013: $56,7572013Revenue 2014: $264,302Expenses 2014: $224,364Net Income 2014: $39,9382014Revenue 2015: $342,661Expenses 2015: $293,172Net Income 2015: $49,4892015Revenue 2016: $242,280Expenses 2016: $348,905Net Income 2016: -$106,6252016Revenue 2020: $240,257Expenses 2020: $203,377Net Income 2020: $36,8802020Revenue 2021: $364,195Expenses 2021: $315,521Net Income 2021: $48,6742021Revenue 2022: $457,454Expenses 2022: $441,371Net Income 2022: $16,0832022Revenue 2023: $529,340Expenses 2023: $430,969Net Income 2023: $98,3712023Revenue 2024: $667,069Expenses 2024: $787,444Net Income 2024: -$120,3752024

Highlighted filing

2024

Revenue$667,069
Expenses$787,444
Net Income-$120,375

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 23, 2025
Return Version
2023v6.0
Gross Receipts
$530,222
Mission and Program Overview

Mission

To promote the study of the american civil war by providing scholarly information, organizing and conducting seminars and providing and assisting with interpretation and preservation of american civil war battlefields and other historical sites

To promote the study of the american civil war by providing scholarly information, organizing and conducting seminars, and providing and assisting with the interpretation and preservation of american civil war battlefields and other historical sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$119,127$269,240▲ $150,113
Inventories for Sale or Use$89,426$89,426→ $0
Prepaid Expenses and Deferred Charges$12,169$82,340▲ $70,171
Land, Buildings, and Equipment, Net$69,806$66,985▼ $2,821
Savings and Temporary Cash Investments$75,339$57,595▼ $17,744
Cash and Non-Interest-Bearing Accounts$45,355$32,383▼ $12,972
Total Assets$411,222$597,969▲ $186,747
Liabilities
Deferred Revenue$184,591$276,870▲ $92,279
Accounts Payable and Accrued Expenses$34,848$37,365▲ $2,517
Other Liabilities$7,623$1,203▼ $6,420
Total Liabilities$227,062$315,438▲ $88,376
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$184,160$282,531▲ $98,371
Total Net Assets Fund Balance$184,160$282,531▲ $98,371
Total Liabilities and Net Assets / Fund Balance$411,222$597,969▲ $186,747

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$66,985$45,492$112,477
Equipment$0$41,949$41,949
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leonard RiedelExecutive DirectorFT$72,800$72,800

Board Members and Trustees

NameTitle
William MckinnonPresident
Gary WilsonVice President
Joseph TrahanDirector
Lawrence SchillerDirector
Scott PatchanDirector
William TerpelukDirector
Mary AdamsSecretary
Steve JarenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$187,069
Program Service Revenue
$331,524
Investment Income
$0
Other Revenue
$10,747
All Other Contributions
$100,167
Change in Net Assets
$98,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$352,007
Salaries, Compensation, and Employee Benefits$78,962
Total Fundraising Expense$47,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$221,033--$221,033
Current Officers, Directors, Trustees, and Key Employees$36,400$21,840$14,560$72,800
Advertising-$2,122$31,250$33,372
Fees for Services Other$26,386$1,960-$28,346
Insurance-$8,031-$8,031
Office Expenses$90$7,249-$7,339
Payroll Taxes$3,081$1,849$1,232$6,162
Occupancy-$5,940-$5,940
Travel$4,920--$4,920
Depreciation Depletion$2,257$564-$2,821
Other Expenses$22,312$1,774-$1,774
All Other Expenses-$927-$927
Total Functional Expenses$316,479$67,448$47,042$430,969
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
Due to Len$1,203
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section B, Line 11B

The executive director reviews the 990 prior to filing.

Form 990, Part VI, Section B, Line 15

The board of directors approves salary increases annually after reviewing operations variances.

Form 990, Part VI, Section C, Line 19

BY REQUEST

Filing and Contact Details

Filer

Filer Name
Blue and Gray Education Society
EIN
54-1720582
Phone
4342509921
Address
PO BOX 182, MOREHEAD CITY, NC 28557

Signing Officer

Name
Johnny W Sokolosky
Title
Executive Director
Phone
4342509921
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny W Sokolosky
Formed
1994
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
14

Preparer

Firm
HARRIS HARVEY NEAL & COLLPCPA'S
Address
P O BOX 899, CHATHAM, VA 24531
Preparer
Stephen M Gay
Phone
4344322441
Raw XML AppendixShowing 400 of 434 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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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010747
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt09520
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt09520
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075339
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057595
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0187069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0287721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0209271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0186436
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0150370
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01020867
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01855
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02720
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04575
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0341044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0177254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0152980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt051966
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0176751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0899995
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02101
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03229
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt03048
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt08378
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01855
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02720
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04575
IRS990ScheduleA/InvestmentIncomeCYPct00.00240
IRS990ScheduleA/InvestmentIncomePYPct00.00450
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99760
IRS990ScheduleA/PublicSupportPY509Pct00.99550
IRS990ScheduleA/PublicSupportTotal509Amt01929240
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0530214
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0468204
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0365299
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0238402
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0327121
IRS990ScheduleA/Total509Grp/TotalAmt01929240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0530214
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0468204
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0365299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0240257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0329841
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01933815
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt066985
IRS990ScheduleD/BuildingsGrp/DepreciationAmt045492
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0112477
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041949
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041949
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01203
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO LEN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066985
IRS990ScheduleD/TotalLiabilityAmt01203
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS APPROVES SALARY INCREASES ANNUALLY AFTER REVIEWING OPERATIONS VARIANCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0411222
IRS990/TotalAssetsEOYAmt0597969
IRS990/TotalAssetsGrp/BOYAmt0411222
IRS990/TotalAssetsGrp/EOYAmt0597969
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0187069
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047042
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067448
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0316479
IRS990/TotalFunctionalExpensesGrp/TotalAmt0430969
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0227062
IRS990/TotalLiabilitiesEOYAmt0315438
IRS990/TotalLiabilitiesGrp/BOYAmt0227062
IRS990/TotalLiabilitiesGrp/EOYAmt0315438
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0282531
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0316479
IRS990/TotalProgramServiceRevenueAmt0331524
IRS990/TotalReportableCompFromOrgAmt072800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0342271
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0529340
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0411222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0597969
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04920
IRS990/TravelGrp/TotalAmt04920
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0175 SHORE DRIVE
IRS990/USAddress/CityNm0BEAUFORT
IRS990/USAddress/StateAbbreviationCd0NC

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