Civic Intelligence

Highland School Inc

EIN 55-0618522 • 501(c)3 • Ellenboro, WV

Profile

EDUCATIONAL: To establish and maintatin an educational institution for pre-school, elementary, and secondary students.

98 Sycamore Springs LaneEllenboro, WV 26346

www.thehighlandschool.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

30th percentile

-10%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-48%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$31,732

Down $28,774 (-48%) from 2024

Liabilities

Down

$126

Down $5,423 (-98%) from 2024

Net Assets

Down

$31,606

Down $23,351 (-42%) from 2024

Revenue

Up

$19,261

Up $3,479 (+22%) from 2024

Expenses

Up

$21,205

Up $10,861 (+105%) from 2024

Net Income

Down

-$1,944

Down $7,382 (-136%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $1,998Liabilities 2010: $0Net Assets 2010: $1,9982010Assets 2011: $144,325Liabilities 2011: $0Net Assets 2011: $144,3252011Assets 2012: $130,331Liabilities 2012: $0Net Assets 2012: $130,3312012Assets 2014: $226,781Liabilities 2014: $0Net Assets 2014: $226,7812014Assets 2019: $150,170Liabilities 2019: $1,048Net Assets 2019: $149,1222019Assets 2020: $105,459Liabilities 2020: $1,832Net Assets 2020: $103,6272020Assets 2021: $103,355Liabilities 2021: $0Net Assets 2021: $103,3552021Assets 2022: $88,652Liabilities 2022: $4,875Net Assets 2022: $83,7772022Assets 2023: $80,854Liabilities 2023: $6,295Net Assets 2023: $74,5592023Assets 2024: $60,506Liabilities 2024: $5,549Net Assets 2024: $54,9572024Assets 2025: $31,732Liabilities 2025: $126Net Assets 2025: $31,6062025

Highlighted filing

2025

Assets$31,732
Liabilities$126
Net Assets$31,606

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $48,860Expenses 2010: $63,434Net Income 2010: -$14,5742010Revenue 2011: $56,312Expenses 2011: $64,665Net Income 2011: -$8,3532011Revenue 2012: $101,541Expenses 2012: $115,535Net Income 2012: -$13,9942012Revenue 2014: $118,118Expenses 2014: $77,175Net Income 2014: $40,9432014Revenue 2019: $44,632Expenses 2019: $43,175Net Income 2019: $1,4572019Revenue 2020: $14,477Expenses 2020: $15,822Net Income 2020: -$1,3452020Revenue 2021: $16,482Expenses 2021: $21,616Net Income 2021: -$5,1342021Revenue 2022: $11,151Expenses 2022: $10,722Net Income 2022: $4292022Revenue 2023: $12,571Expenses 2023: $16,364Net Income 2023: -$3,7932023Revenue 2024: $15,782Expenses 2024: $10,344Net Income 2024: $5,4382024Revenue 2025: $19,261Expenses 2025: $21,205Net Income 2025: -$1,9442025

Highlighted filing

2025

Revenue$19,261
Expenses$21,205
Net Income-$1,944

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$19,261
Mission and Program Overview

Mission

EDUCATIONAL: To establish and maintatin an educational institution for pre-school, elementary, and secondary students.

EDUCATIONAL To establish and maintain an educational institution for preschool elementary and secondary students

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$53,000$25,350▼ $27,650
Other Notes and Loans Receivable, Net$5,000$5,000→ $0
Prepaid Expenses and Deferred Charges$1,042$1,185▲ $143
Land, Buildings, and Equipment, Net$85$85→ $0
Savings and Temporary Cash Investments$67--
Cash and Non-Interest-Bearing Accounts$952$62▼ $890
Accounts Receivable$360$50▼ $310
Total Assets$60,506$31,732▼ $28,774
Liabilities
Accounts Payable and Accrued Expenses$5,530$107▼ $5,423
Other Liabilities$19$19→ $0
Total Liabilities$5,549$126▼ $5,423
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$54,957$31,606▼ $23,351
Total Net Assets Fund Balance$54,957$31,606▼ $23,351
Total Liabilities and Net Assets / Fund Balance$60,506$31,732▼ $28,774

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$85$5,265$5,350
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charlotte N LandvoigtPresidentFT$500$500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,915
Program Service Revenue
$5,229
Investment Income
$0
Other Revenue
$1,117
All Other Contributions
$12,915
Change in Net Assets
$-1,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,676
Salaries, Compensation, and Employee Benefits$529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$5,000--$5,000
Insurance$4,578--$4,578
Other Expenses$2,769--$2,769
Interest$1,015--$1,015
Current Officers, Directors, Trustees, and Key Employees$500--$500
Office Expenses$85--$85
Fees for Services Legal$72--$72
Payroll Taxes$29--$29
Total Functional Expenses$21,205$0$0$21,205
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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

Part VI Line 11B

All directors are given a copy of Forms 990 & 990T with all

Part VI Line 11B

all schedules to review before the forms are filed.

Part VI Line 19

The organization makes all above documents available to

Part VI Line 19

public upon request in school office during school hrs.

Part VI Line 2

a)Charlotte N. Landvoigt, T. Stephen Landvoigt-family relationship.

Part VI Line 2

b)Charlotte N. Landvoigt, T.Stephen Landvoigt, Noel R. McCutchan-

Part VI Line 2

b)family relationship.

Part VI Line 2

c)Noel R. McCutchan, Morgan P. McCutchan, Eowyn L. McCutchan-

Part VI Line 2

c)family relationship.

Part VI Line 2

d)Karen D. Whitescarver, John W. Whitescarver-family relationship.

Part VI Line 11B

All directors are given a copy of Forms 990 & 990T with all

Part VI Line 11B

schedules to review before the forms are filed.

Part VI Line 19

The organization makes its governing documents, Conflict of Interest

Part VI Line 19

Policy, Form 990 and 990T with all schedules and financial statements

Part VI Line 19

available to the public upon request in the school office during

Part VI Line 19

normal school business hours.

Filing and Contact Details

Filer

Filer Name
Highland School Inc
EIN
55-0618522
In Care Of
% Thomas S Landvoigt
Phone
3048693250
Address
98 Sycamore Springs Lane, Ellenboro, WV 26346

Signing Officer

Name
Thomas S Landvoigt
Title
Treasurer
Phone
3048693250
Signed
2025-11-14

Organization Details

Formed
1981
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
3
Employees
1
Supplemental Narrative

Additional Explanations

Part XI Line 9

The oil & gas well interest assets were reduced by current market

Part XI Line 9

value of both the existing well production and the salvage value

Part XI Line 9

estimated for their existing well equipment. All of these wells

Part XI Line 9

have been in production for over 40 years.

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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Highland School admits students of any race, color,
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1and national or ethnic origin.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2Published notice of nondiscriminatory policy in county wide newspaper annually and permanently posted on the school website.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes all above documents available to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3public upon request in school office during school hrs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4a)Charlotte N. Landvoigt, T. Stephen Landvoigt-family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5b)Charlotte N. Landvoigt, T.Stephen Landvoigt, Noel R. McCutchan-
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6b)family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7c)Noel R. McCutchan, Morgan P. McCutchan, Eowyn L. McCutchan-
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8c)family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9d)Karen D. Whitescarver, John W. Whitescarver-family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10All directors are given a copy of Forms 990 & 990T with all
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11schedules to review before the forms are filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12The organization makes its governing documents, Conflict of Interest
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Policy, Form 990 and 990T with all schedules and financial statements
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14available to the public upon request in the school office during
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15normal school business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16The oil & gas well interest assets were reduced by current market
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17value of both the existing well production and the salvage value
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18estimated for their existing well equipment. All of these wells
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19have been in production for over 40 years.
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IRS990/USAddress/AddressLine1Txt098 Sycamore Springs Lane
IRS990/USAddress/CityNm0Ellenboro
IRS990/USAddress/StateAbbreviationCd0WV
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IRS990/WebsiteAddressTxt0www.thehighlandschool.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS S LANDVOIGT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03048693250
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Highland School Inc
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0550618522
ReturnHeader/Filer/InCareOfNm0% Thomas S Landvoigt
ReturnHeader/Filer/PhoneNum03048693250
ReturnHeader/Filer/USAddress/AddressLine1Txt098 Sycamore Springs Lane
ReturnHeader/Filer/USAddress/CityNm0Ellenboro
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026346
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-11-14T11:02:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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