Civic Intelligence

Spruce Pine Montessori School Inc.

990 • Fiscal year 2017 • EIN 56-1010584

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 12, 2017

Organization ProfileWWW.SPRUCEPINEMONTESSORI.ORG
67 Walnut AveSpruce Pine, NC 28777

(828) 520-1145

Siviq Scores

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

Liabilities / Assets

68th percentile

0.15x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.08x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

31st percentile

-2.7%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$37,259

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

55th percentile

5.3%

Faster asset growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-6.0%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$244,722

Up $12,261 (+5.3%) from 2016

Net Assets

Down

$208,732

Down $12,806 (-5.8%) from 2016

Liabilities

Up

$35,990

Up $25,067 (+229%) from 2016

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin31st percentile

Revenue

Down

$467,106

Down $30,033 (-6.0%) from 2016

Expenses

Down

$479,912

Down $21,733 (-4.3%) from 2016

Net Income

Down

-$12,806

Down $8,300 (-184%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$244,722
Liabilities$35,990
Net Assets$208,732
Open 2017 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$467,106
Expenses$479,912
Net Income-$12,806
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 12, 2017
Return Version
2016v3.0
Gross Receipts
$510,804
Mission and Program Overview

Mission

Provide montessori education for mitchell county and surrounding region

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$189,089$179,790▼ $9,299
Cash and Non-Interest-Bearing Accounts$20,786$40,696▲ $19,910
Savings and Temporary Cash Investments$20,010$12,016▼ $7,994
Accounts Receivable$2,376$11,347▲ $8,971
Total Assets$232,461$244,722▲ $12,261
Other Assets Total$200$873▲ $673
Liabilities
Deferred Revenue-$20,434-
Accounts Payable and Accrued Expenses$10,923$15,556▲ $4,633
Total Liabilities$10,923$35,990▲ $25,067
Net Assets / Fund Balance
Unrestricted Net Assets$221,538$208,732▼ $12,806
Total Net Assets Fund Balance$221,538$208,732▼ $12,806
Total Liabilities and Net Assets / Fund Balance$232,461$244,722▲ $12,261

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$154,578$130,701$285,279
Equipment$10,212$53,734$63,946
Land$15,000-$15,000
Other Assets Org$873--
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Meghan Lundy-jonesDirectorFT$37,259$37,259

Board Members and Trustees

NameTitle
Howard WoodChair
David WheelerVice Chair
Margaret Earley-thieleSecretary
John GeciTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,533
Program Service Revenue
$414,760
Investment Income
$6
Other Revenue
$22,807
All Other Contributions
$29,533
Change in Net Assets
$-12,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$404,418
Other Expenses$75,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,771--$320,771
Current Officers, Directors, Trustees, and Key Employees-$38,056-$38,056
Payroll Taxes$27,453$2,982-$30,435
Occupancy$17,781$1,976-$19,757
Insurance$8,508$2,127-$10,635
Other Employee Benefits$8,625$1,125-$9,750
Depreciation Depletion$9,299--$9,299
Fees for Services Other$6,224--$6,224
Pension Plan Contributions$4,298$1,108-$5,406
Office Expenses$478$4,299-$4,777
Conferences and Meetings$4,010--$4,010
Other Expenses$3,846--$3,846
Fees for Services Accounting-$3,110-$3,110
Information Technology$2,204--$2,204
Advertising$1,000--$1,000
Total Functional Expenses$425,129$54,783$0$479,912
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,505
Fundraising Direct Expenses$43,698
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gift Cards$37,000$37,000$35,135$1,865
Sweet Reward$20,236$20,236$6,165$14,071
Total Events$66,505$66,505$43,698$22,807
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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

Governance Explanations

Form 990 governing body review Part VI line 11

“A final copy of the 990 is provided to the board for review before it is filed. A copy of the form is also kept in the public files and is available for review upon request.”

Conflict of interest policy compliance Part VI line 12C

“The organization has measures in place to ensure compliance with the conflict of interest policy, including full board approval of any transactions that might occur between related parties. No situations have occurred during the current year that have required reference to the conflict of interest policies.”

CEO executive director top management comp Part VI line 15A

“The governing board reviewed and approved compensation for the current directors position of spruce pine montessori school inc. Compensation was compared to equivalent positions of similar organizations. Compensation of each person is reviewed and approved on an annual basis.”

Other officer or key employee compensation Part VI line 15B

“The governing board reviewed and approved compensation for employees of spruce pine montessori school inc. Compensation was compared to equivalent positions of similar organizations. Compensation of each person is reviewed and approved on an annual basis.”

Governing documents etc available to public Part VI line 19

“All governing documents are made available upon request from any individual or granting agency.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Howard Wood
Title
Chair
Phone
8285201145
Signed
2017-09-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Howard Wood
Formed
1972
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
19
Volunteers
65

Preparer

Firm
Young Miller and Gillespie Pa
Address
PO BOX 723 215 OAK AVENUE, SPRUCE PINE, NC 28777
Preparer
Sharon Gillespie CPA
Phone
8287656444
Raw XML Appendix387 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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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS PUBLICIZED ITS NONDISCRIMINATORY POLICY IN PUBLICATIONS AND REGISTRATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt043698
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GIFT CARDS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SWEET REWARD
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt09269
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt020236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt09269
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022807
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02398
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt043698
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt035135
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06165
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FINAL COPY OF THE 990 IS PROVIDED TO THE BOARD FOR REVIEW BEFORE IT IS FILED. A COPY OF THE FORM IS ALSO KEPT IN THE PUBLIC FILES AND IS AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEASURES IN PLACE TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, INCLUDING FULL BOARD APPROVAL OF ANY TRANSACTIONS THAT MIGHT OCCUR BETWEEN RELATED PARTIES. NO SITUATIONS HAVE OCCURRED DURING THE CURRENT YEAR THAT HAVE REQUIRED REFERENCE TO THE CONFLICT OF INTEREST POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD REVIEWED AND APPROVED COMPENSATION FOR THE CURRENT DIRECTORS POSITION OF SPRUCE PINE MONTESSORI SCHOOL INC. COMPENSATION WAS COMPARED TO EQUIVALENT POSITIONS OF SIMILAR ORGANIZATIONS. COMPENSATION OF EACH PERSON IS REVIEWED AND APPROVED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD REVIEWED AND APPROVED COMPENSATION FOR EMPLOYEES OF SPRUCE PINE MONTESSORI SCHOOL INC. COMPENSATION WAS COMPARED TO EQUIVALENT POSITIONS OF SIMILAR ORGANIZATIONS. COMPENSATION OF EACH PERSON IS REVIEWED AND APPROVED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FROM ANY INDIVIDUAL OR GRANTING AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt029533
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054783
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0425129
IRS990/TotalFunctionalExpensesGrp/TotalAmt0479912
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010923
IRS990/TotalLiabilitiesEOYAmt035990
IRS990/TotalLiabilitiesGrp/BOYAmt010923
IRS990/TotalLiabilitiesGrp/EOYAmt035990
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0221538
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208732
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0425129
IRS990/TotalProgramServiceRevenueAmt0414760
IRS990/TotalReportableCompFromOrgAmt037259
IRS990/TotalRevenueGrp/ExclusionAmt022813
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0414760
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0467106
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt065
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0232461
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0244722
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0221538
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SPRUCEPINEMONTESSORI.ORG
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD WOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08285201145
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-12
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ReturnHeader/Filer/BusinessNameControlTxt0SPRU
ReturnHeader/Filer/EIN0561010584
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-09-12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.81.4.161
ReturnHeader/FilingSecurityInformation/IPDt02017-09-12
ReturnHeader/FilingSecurityInformation/IPTm015:38:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561789358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YOUNG MILLER AND GILLESPIE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 723 215 OAK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRUCE PINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028777
ReturnHeader/PreparerPersonGrp/PhoneNum08287656444
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON GILLESPIE CPA
ReturnHeader/ReturnTs02017-09-12T15:36:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$244,722
Liabilities
$35,990
Net assets
$208,732
Revenue
$467,106
Expenses
$479,912
Net income
-$12,806
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