Civic Intelligence

Heart of Brevard

EIN 56-1721004 • 501(c)3 • Brevard, NC

Profile

Heart of Brevard is creating a gathering place for the community, strengthening the economic vitality of the downtown Brevard district and preserving and sustaining our rich heritage.

PO Box 931Brevard, NC 28712

brevardnc.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

NTEE S • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

NTEE S • $500k-$1M nonprofits • Source year 2025

Net Margin

65th percentile

15%

Higher net margin than 65% of similar nonprofits.

NTEE S • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$100,189

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

NTEE S • $500k-$1M nonprofits • Source year 2025

Asset Growth

86th percentile

47%

Faster asset growth than 86% of similar nonprofits.

NTEE S • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

57%

Faster revenue growth than 83% of similar nonprofits.

NTEE S • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$195,327

Down $70,374 (-26%) from 2023

Liabilities

Down

$5,388

Down $1,525 (-22%) from 2023

Net Assets

Down

$189,939

Down $68,849 (-27%) from 2023

Operations
Liabilities / Revenue39th percentileNet Margin65th percentile

Revenue

Up

$375,666

Up $40,328 (+12%) from 2023

Expenses

Up

$444,515

Up $102,232 (+30%) from 2023

Net Income

Down

-$68,849

Down $61,904 (-891%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$300K$200K$100K$0Assets 2011: $106,235Liabilities 2011: $19,159Net Assets 2011: $87,0762011Assets 2012: $104,378Liabilities 2012: $11,445Net Assets 2012: $92,9332012Assets 2013: $112,324Liabilities 2013: $11,212Net Assets 2013: $101,1122013Assets 2014: $127,744Liabilities 2014: $12,237Net Assets 2014: $115,5072014Assets 2019: $208,993Liabilities 2019: $8,590Net Assets 2019: $200,4032019Assets 2020: $209,991Liabilities 2020: $8,953Net Assets 2020: $201,0382020Assets 2021: $249,220Liabilities 2021: $20,244Net Assets 2021: $228,9762021Assets 2022: $273,560Liabilities 2022: $7,827Net Assets 2022: $265,7332022Assets 2023: $265,701Liabilities 2023: $6,913Net Assets 2023: $258,7882023Assets 2024: $195,327Liabilities 2024: $5,388Net Assets 2024: $189,9392024

Highlighted filing

2024

Assets$195,327
Liabilities$5,388
Net Assets$189,939
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $196,4082011Revenue 2012: $201,025Expenses 2012: $195,168Net Income 2012: $5,8572012Expenses 2013: $223,0202013Revenue 2014: $241,513Expenses 2014: $233,550Net Income 2014: $7,9632014Revenue 2019: $271,021Expenses 2019: $258,069Net Income 2019: $12,9522019Revenue 2020: $176,723Expenses 2020: $176,088Net Income 2020: $6352020Revenue 2021: $221,890Expenses 2021: $196,991Net Income 2021: $24,8992021Revenue 2022: $278,826Expenses 2022: $241,586Net Income 2022: $37,2402022Revenue 2023: $335,338Expenses 2023: $342,283Net Income 2023: -$6,9452023Revenue 2024: $375,666Expenses 2024: $444,515Net Income 2024: -$68,8492024

Highlighted filing

2024

Revenue$375,666
Expenses$444,515
Net Income-$68,849
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$195,327
Liabilities
$5,388
Net assets
$189,939
Revenue
$375,666
Expenses
$444,515
Net income
-$68,849
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.95$0.05$1.90$3.76$4.45$0.69
2023Detailed filing. Detailed filing data is available for this year.$2.66$0.07$2.59$3.35$3.42$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.74$0.08$2.66$2.79$2.42$0.37
2021Detailed filing. Detailed filing data is available for this year.$2.49$0.20$2.29$2.22$1.97$0.25
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.09$2.01$1.77$1.76$0.01
2019Summary only. Only limited summary data is available for this year.$2.09$0.09$2.00$2.71$2.58$0.13
2014Summary only. Only limited summary data is available for this year.$1.28$0.12$1.16$2.42$2.34$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.11$1.01$2.23
2012Summary only. Only limited summary data is available for this year.$1.04$0.11$0.93$2.01$1.95$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.19$0.87$1.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 21, 2025
Return Version
2023v6.0
Gross Receipts
$391,517
Mission and Program Overview

Mission

Heart of Brevard is creating a gathering place for the community, strengthening the economic vitality of the downtown Brevard district and preserving and sustaining our rich heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$124,516$173,032▲ $48,516
Cash and Non-Interest-Bearing Accounts$122,897$11,998▼ $110,899
Accounts Receivable$17,723$10,223▼ $7,500
Land, Buildings, and Equipment, Net$565$74▼ $491
Total Assets$265,701$195,327▼ $70,374
Liabilities
Accounts Payable and Accrued Expenses$6,913$5,388▼ $1,525
Total Liabilities$6,913$5,388▼ $1,525
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$258,788$189,939▼ $68,849
Total Net Assets Fund Balance$258,788$189,939▼ $68,849
Total Liabilities and Net Assets / Fund Balance$265,701$195,327▼ $70,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$74$2,382$2,456
Land$0--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica BentleyExecutive DirectorFT$84,513$4,136$88,649

Board Members and Trustees

NameTitle
Billy ParrishPresident
Adam Perkins1st Vice President
Anna Davis2nd Vice President
Brittany Marcum CohnBoard Member
Emrie Carlton JacksonBoard Member
John NicholsBoard Member
Maureen CopelofBoard Member
Nory LeBrunBoard Member
Shiela CarlandBoard Member
Tamika HunterBoard Member
Victor GomezBoard Member
Taylor SingerSecretary
Carol ClayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$277,760
Program Service Revenue
$53,156
Investment Income
$6,562
Other Revenue
$38,188
All Other Contributions
$83,440
Change in Net Assets
$-68,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$259,651
Salaries, Compensation, and Employee Benefits$174,666
Total Fundraising Expense$10,311
Grants and Similar Amounts Paid$10,198
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$74,160$13,905$4,635$92,700
Other Salaries and Wages$54,867$11,926$3,331$70,124
Advertising$58,790$0$0$58,790
Fees for Services Other$18,163$0$0$18,163
Occupancy$13,702$2,570$856$17,128
Office Expenses$7,735$8,104$484$16,323
Information Technology$10,484$1,200$400$12,084
Payroll Taxes$9,474$1,776$592$11,842
Conferences and Meetings$1,423$8,862$0$10,285
Grants to Domestic Orgs$10,198--$10,198
Other Expenses$2,093$3,139$0$5,232
Travel$3,907$0$0$3,907
All Other Expenses$3,603$155$13$3,771
Fees for Services Accounting$0$3,015$0$3,015
Depreciation Depletion$0$491$0$491
Fees for Services Legal$0$109$0$109
Total Functional Expenses$378,952$55,252$10,311$444,515
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
No
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
Heart of Brevard
EIN
56-1721004
Phone
8288843278
Address
PO Box 931, Brevard, NC 28712

Signing Officer

Name
J Nicole Bentley
Title
Executive Director
Phone
8288843278
Signed
2025-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Nicole Bentley
Formed
1990
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
140

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Todd Oldenburg
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The 990 is prepared by a CPA firm, presented to the executive committee for review, proposed revisions and final approval.”

Pt VI, Line 12C

“If any Board or committee action involves a conflict of interest, that member shall not participate in the discussion except to disclose facts and respond to questions. Such a person is ineligible to vote on the matter and shall not be counted in determining the presence of a quorum. He/she shall not exert his/her personal influence either at or outside the meeting.”

Pt VI, Line 15A

“In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the Executive Director. The Board of Directors sets the Executive Directors salary after a check of comparable salary information for similar organizations with similar budgets.”

Pt VI, Line 18

“The form 1023 is available upon request and the Forms 990 are available on the websites of many charity watchdog organizations and upon request.”

Pt VI, Line 19

“Governing documents are available upon request.”

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IRS990/MissionDesc0Heart of Brevard is creating a gathering place for the community, strengthening the economic vitality of the downtown Brevard district and preserving and sustaining our rich heritage.
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IRS990/OccupancyGrp/TotalAmt017128
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Festival & Events Supplies
IRS990/OtherExpensesGrp/Desc1Program Expenses
IRS990/OtherExpensesGrp/Desc2Festival Entertaiment
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
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IRS990/OtherExpensesGrp/ProgramServicesAmt113270
IRS990/OtherExpensesGrp/ProgramServicesAmt253866
IRS990/OtherExpensesGrp/ProgramServicesAmt32093
IRS990/OtherExpensesGrp/TotalAmt043217
IRS990/OtherExpensesGrp/TotalAmt113270
IRS990/OtherExpensesGrp/TotalAmt253866
IRS990/OtherExpensesGrp/TotalAmt35232
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03331
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054867
IRS990/OtherSalariesAndWagesGrp/TotalAmt070124
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IRS990/PayrollTaxesGrp/FundraisingAmt0592
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01776
IRS990/PayrollTaxesGrp/ProgramServicesAmt09474
IRS990/PayrollTaxesGrp/TotalAmt011842
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0J Nicole Bentley
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711230
IRS990/ProgramServiceRevenueGrp/Desc0Festivals
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Provided critical recovery support in response to Hurricane Helene, raising over $400K. Organized Halloweenfest-a community benefit for business and residential support Community Engagement: Published updated Shopping and Dining Guide for an improved visitor experience Improved downtown signage to aid navigation and promote key destinations Created updated vendor maps. Implemented the Social District in February
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2019: 2464. 2020: 160. 2021: 0. 2022: 1666.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt084562
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02382
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074
IRS990ScheduleI/GrantRecordsMaintainedInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is prepared by a CPA firm, presented to the executive committee for review, proposed revisions and final approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1If any Board or committee action involves a conflict of interest, that member shall not participate in the discussion except to disclose facts and respond to questions. Such a person is ineligible to vote on the matter and shall not be counted in determining the presence of a quorum. He/she shall not exert his/her personal influence either at or outside the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the Executive Director. The Board of Directors sets the Executive Directors salary after a check of comparable salary information for similar organizations with similar budgets.

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