Civic Intelligence

Spruce Pine Montessori School Inc

EIN 56-1010584 • 501(c)3 • Spruce Pine, NC

Profile

Provide montessori education for mitchell county and the surrounding region.

67 Walnut AveSpruce Pine, NC 28777

www.sprucepinemontessori.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.24x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.16x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

60th percentile

9.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M 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

63rd percentile

9.3%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

22%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$487,837

Up $41,654 (+9.3%) from 2024

Liabilities

Down

$114,907

Down $24,607 (-18%) from 2024

Net Assets

Up

$372,930

Up $66,261 (+22%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin60th percentile

Revenue

Up

$740,915

Up $135,450 (+22%) from 2024

Expenses

Up

$670,525

Up $51,670 (+8.3%) from 2024

Net Income

Up

$70,390

Up $83,780 (+626%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$600K$400K$200K$0Assets 2011: $321,959Liabilities 2011: $95,188Net Assets 2011: $226,7712011Assets 2012: $331,696Liabilities 2012: $78,298Net Assets 2012: $253,3982012Assets 2013: $341,771Liabilities 2013: $22,758Net Assets 2013: $319,0132013Assets 2014: $255,342Liabilities 2014: $24,450Net Assets 2014: $230,8922014Assets 2015: $259,124Liabilities 2015: $33,080Net Assets 2015: $226,0442015Assets 2016: $232,461Liabilities 2016: $10,923Net Assets 2016: $221,5382016Assets 2017: $244,722Liabilities 2017: $35,990Net Assets 2017: $208,7322017Assets 2018: $204,970Liabilities 2018: $29,692Net Assets 2018: $175,2782018Assets 2019: $214,833Liabilities 2019: $22,654Net Assets 2019: $192,1792019Assets 2020: $252,405Liabilities 2020: $58,216Net Assets 2020: $194,1892020Assets 2021: $277,848Liabilities 2021: $39,136Net Assets 2021: $238,7122021Assets 2022: $358,351Liabilities 2022: $28,938Net Assets 2022: $329,4132022Assets 2023: $387,652Liabilities 2023: $71,728Net Assets 2023: $315,9242023Assets 2024: $446,183Liabilities 2024: $139,514Net Assets 2024: $306,6692024Assets 2025: $487,837Liabilities 2025: $114,907Net Assets 2025: $372,9302025

Highlighted filing

2025

Assets$487,837
Liabilities$114,907
Net Assets$372,930
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $249,5412011Expenses 2012: $310,8782012Expenses 2013: $301,4122013Revenue 2014: $353,399Expenses 2014: $356,192Net Income 2014: -$2,7932014Revenue 2015: $443,940Expenses 2015: $448,613Net Income 2015: -$4,6732015Revenue 2016: $497,139Expenses 2016: $501,645Net Income 2016: -$4,5062016Revenue 2017: $467,106Expenses 2017: $479,912Net Income 2017: -$12,8062017Revenue 2018: $449,294Expenses 2018: $482,748Net Income 2018: -$33,4542018Revenue 2019: $499,139Expenses 2019: $482,238Net Income 2019: $16,9012019Revenue 2020: $546,794Expenses 2020: $544,784Net Income 2020: $2,0102020Revenue 2021: $560,387Expenses 2021: $515,865Net Income 2021: $44,5222021Revenue 2022: $689,050Expenses 2022: $613,345Net Income 2022: $75,7052022Revenue 2023: $701,527Expenses 2023: $709,340Net Income 2023: -$7,8132023Revenue 2024: $605,465Expenses 2024: $618,855Net Income 2024: -$13,3902024Revenue 2025: $740,915Expenses 2025: $670,525Net Income 2025: $70,3902025

Highlighted filing

2025

Revenue$740,915
Expenses$670,525
Net Income$70,390
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$487,837
Liabilities
$114,907
Net assets
$372,930
Revenue
$740,915
Expenses
$670,525
Net income
$70,390
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$1.15$3.73$7.41$6.71$0.70
2024Detailed filing. Detailed filing data is available for this year.$4.46$1.40$3.07$6.05$6.19$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.88$0.72$3.16$7.02$7.09$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.58$0.29$3.29$6.89$6.13$0.76
2021Detailed filing. Detailed filing data is available for this year.$2.78$0.39$2.39$5.60$5.16$0.45
2020Detailed filing. Detailed filing data is available for this year.$2.52$0.58$1.94$5.47$5.45$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.15$0.23$1.92$4.99$4.82$0.17
2018Detailed filing. Detailed filing data is available for this year.$2.05$0.30$1.75$4.49$4.83$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.45$0.36$2.09$4.67$4.80$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.11$2.22$4.97$5.02$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.59$0.33$2.26$4.44$4.49$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.55$0.24$2.31$3.53$3.56$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.23$3.19$3.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.78$2.53$3.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.95$2.27$2.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 15, 2024
Return Version
2024v5.2
Gross Receipts
$740,915
Mission and Program Overview

Mission

Provide montessori education for mitchell county and surrounding region

Provide montessori education for mitchell county and the surrounding region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$261,101$244,921▼ $16,180
Cash and Non-Interest-Bearing Accounts$53,470$118,948▲ $65,478
Accounts Receivable$65,692$54,033▼ $11,659
Savings and Temporary Cash Investments$45,245$45,334▲ $89
Other Notes and Loans Receivable, Net$20,000$20,000→ $0
Total Assets$446,183$487,837▲ $41,654
Other Assets Total$675$4,601▲ $3,926
Liabilities
Accounts Payable and Accrued Expenses$139,514$114,907▼ $24,607
Total Liabilities$139,514$114,907▼ $24,607
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$306,669$372,930▲ $66,261
Total Net Assets Fund Balance$306,669$372,930▲ $66,261
Total Liabilities and Net Assets / Fund Balance$446,183$487,837▲ $41,654

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$195,063$191,772$386,835
Equipment$19,602$70,000$89,602
Land$30,000-$30,000
Other Land Buildings$256-$256
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Beth JenkinsChair
Rachel SmithVice Chair
James RoederBoard
Jenni DellingerBoard
Kevin CoxBoard
Jennifer RamboDirector
Sarah McdowellSecretary
Courtney DoddTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$276,180
Program Service Revenue
$461,127
Investment Income
$603
Other Revenue
$3,005
All Other Contributions
$261,952
Change in Net Assets
$70,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$533,623
Other Expenses$136,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$454,892$0$0$454,892
Occupancy$54,146$0$0$54,146
Current Officers, Directors, Trustees, and Key Employees$0$43,490$0$43,490
Payroll Taxes$35,241$0$0$35,241
Office Expenses$19,706$0$0$19,706
Conferences and Meetings$12,692$0$0$12,692
Depreciation Depletion$0$12,306$0$12,306
Insurance$11,320$0$0$11,320
Advertising$1,435$0$0$1,435
Other Expenses$1,298$0$0$1,298
Total Functional Expenses$614,729$55,796$0$670,525
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Spruce Pine Montessori School Inc
EIN
56-1010584
Phone
8285201145
Address
67 WALNUT AVE, SPRUCE PINE, NC 28777

Signing Officer

Name
Rachel Smith
Title
Chair
Phone
8285201145
Signed
2024-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Smith
Formed
1972
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
19
Volunteers
25

Preparer

Firm
Ronald M Thompson
Address
120 MAIN STREET E, VALDESE, NC 28690
Preparer
Kirk T Edwards
Phone
8288799343
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The board and management revew and approve the 990.”

Pt VI, Line 19

“All documents are available for review by the public in office.”

Pt VI, Line 12C

“It is reviewed anually by the management and board”

Pt VI, Line 15A

“Board review and approval.”

Pt VI, Line 15B

“Board review and approval.”

Pt XI

“Prior tax return did not include depreciation of $4,129”

Raw XML AppendixShowing 400 of 411 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/PayrollTaxesGrp/ProgramServicesAmt035241
IRS990/PayrollTaxesGrp/TotalAmt035241
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RACHEL SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION/FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0461127
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0171550
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt097900
IRS990/PYOtherRevenueAmt025986
IRS990/PYProgramServiceRevenueAmt0407929
IRS990/PYRevenuesLessExpensesAmt0-13390
IRS990/PYSalariesCompEmpBnftPaidAmt0520955
IRS990/PYTotalExpensesAmt0618855
IRS990/PYTotalRevenueAmt0605465
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt070390
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0723079
IRS990/SavingsAndTempCashInvstGrp/BOYAmt045245
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045334
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0195063
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0191772
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0386835
IRS990ScheduleD/EquipmentGrp/BookValueAmt019602
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089602
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0256
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0256
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0244921
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Spruce Pine Montessori School welcomes and considers all applications. SPMS will not discriminate on the basis of race, color, ethnic origin, gender, gender identity, or religion in the review of applications or the administration of its educational programs. See page 1
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD AND MANAGEMENT REVEW AND APPROVE THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE FOR REVIEW BY THE PUBLIC IN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT IS REVIEWED ANUALLY BY THE MANAGEMENT AND BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR TAX RETURN DID NOT INCLUDE DEPRECIATION OF $4,129
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0446183
IRS990/TotalAssetsEOYAmt0487837
IRS990/TotalAssetsGrp/BOYAmt0446183
IRS990/TotalAssetsGrp/EOYAmt0487837
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0276180
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055796
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0614729
IRS990/TotalFunctionalExpensesGrp/TotalAmt0670525
IRS990/TotalGrossUBIAmt0603
IRS990/TotalLiabilitiesBOYAmt0139514
IRS990/TotalLiabilitiesEOYAmt0114907
IRS990/TotalLiabilitiesGrp/BOYAmt0139514
IRS990/TotalLiabilitiesGrp/EOYAmt0114907
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0306669
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0372930
IRS990/TotalProgramServiceExpensesAmt0614729
IRS990/TotalProgramServiceRevenueAmt0461127
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0464132
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0740915
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0603
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0446183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0487837
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt067 WALNUT AVE
IRS990/USAddress/CityNm0SPRUCE PINE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028777
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SPRUCEPINEMONTESSORI.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08285201145
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPRUCE PINE MONTESSORI SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SPRU
ReturnHeader/Filer/EIN0561010584
ReturnHeader/Filer/PhoneNum08285201145
ReturnHeader/Filer/USAddress/AddressLine1Txt067 WALNUT AVE
ReturnHeader/Filer/USAddress/CityNm0SPRUCE PINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028777
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352568858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ronald M Thompson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 MAIN STREET E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VALDESE

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