Civic Intelligence

Spruce Pine Montessori School Inc.

990 • Fiscal year 2018 • EIN 56-1010584

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 01, 2019

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

0.14x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

60th percentile

0.07x

Higher debt load relative to revenue than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

24th percentile

-7.4%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

60th percentile

$38,163

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-3.8%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$204,970

Down $39,752 (-16%) from 2017

Net Assets

Down

$175,278

Down $33,454 (-16%) from 2017

Liabilities

Down

$29,692

Down $6,298 (-17%) from 2017

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin24th percentile

Revenue

Down

$449,294

Down $17,812 (-3.8%) from 2017

Expenses

Up

$482,748

Up $2,836 (+0.6%) from 2017

Net Income

Down

-$33,454

Down $20,648 (-161%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2018

Assets$204,970
Liabilities$29,692
Net Assets$175,278
Open 2018 Filing

Operations Trend

Revenue Growth33rd 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

2018

Revenue$449,294
Expenses$482,748
Net Income-$33,454
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 1, 2019
Return Version
2017v2.2
Gross Receipts
$506,716
Mission and Program Overview

Mission

Provide montessori education for mitchell county and surrounding region

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$179,790$171,058▼ $8,732
Accounts Receivable$11,347$14,202▲ $2,855
Cash and Non-Interest-Bearing Accounts$40,696$11,691▼ $29,005
Savings and Temporary Cash Investments$12,016$8,019▼ $3,997
Total Assets$244,722$204,970▼ $39,752
Other Assets Total$873--
Liabilities
Accounts Payable and Accrued Expenses$15,556$22,949▲ $7,393
Deferred Revenue$20,434$6,743▼ $13,691
Total Liabilities$35,990$29,692▼ $6,298
Net Assets / Fund Balance
Unrestricted Net Assets$208,732$175,278▼ $33,454
Total Net Assets Fund Balance$208,732$175,278▼ $33,454
Total Liabilities and Net Assets / Fund Balance$244,722$204,970▼ $39,752

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$147,264$138,015$285,279
Equipment$8,794$55,152$63,946
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Meghan Lundy-jonesDirectorFT$38,163$38,163

Board Members and Trustees

NameTitle
Howard WoodChair
Margaret Earley-thieleVice Chair
Victoria GraciaaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$35,389
Program Service Revenue
$390,046
Investment Income
$3
Other Revenue
$23,856
All Other Contributions
$35,389
Change in Net Assets
$-33,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$406,638
Other Expenses$76,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$319,456$39,709-$359,165
Payroll Taxes$27,930$3,452-$31,382
Occupancy$22,007$2,445-$24,452
Other Employee Benefits$10,189$1,259-$11,448
Insurance$8,761$2,190-$10,951
Fees for Services Other$9,576--$9,576
Depreciation Depletion$8,732--$8,732
Pension Plan Contributions$4,132$511-$4,643
Office Expenses$404$3,642-$4,046
Conferences and Meetings$2,776--$2,776
Other Expenses$2,130--$2,130
Information Technology$1,893--$1,893
Advertising-$971-$971
Fees for Services Management-$500-$500
Total Functional Expenses$428,069$54,679$0$482,748
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,278
Fundraising Direct Expenses$57,422
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gift Cards$53,800$53,800$52,250$1,550
Sweet Reward$20,107$20,107$5,172$14,935
Total Events$81,278$81,278$57,422$23,856
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
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
2019-02-01
Discuss with paid preparer
No

Organization Details

Principal Officer
Howard Wood
Formed
1972
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
23

Preparer

Firm
Young Miller and Gillespie Pa
Address
PO BOX 723 215 OAK AVENUE, SPRUCE PINE, NC 28777
Preparer
Sharon Gillespie CPA
Phone
8287656444
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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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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.
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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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$204,970
Liabilities
$29,692
Net assets
$175,278
Revenue
$449,294
Expenses
$482,748
Net income
-$33,454
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