Civic Intelligence

Smithfield-Selma High School Spartan Booster Association

EIN 56-1855534 • 501(c)3 • Smithfield, NC

Pub. 78 Eligible990-N CoverageNTEE B84Z

Profile

To promote and support extracurricular athletics activities at smithfield- selma high school.

700 E Booker Dairy RoadSmithfield, NC 27577

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

41st percentile

1.0%

Higher net margin than 41% of similar nonprofits.

NTEE B • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE B • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

3.1%

Faster asset growth than 52% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-20%

Faster revenue growth than 29% of similar nonprofits.

NTEE B • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$17,571

Up $524 (+3.1%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$17,571

Up $524 (+3.1%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin41st percentile

Revenue

Down

$50,858

Down $12,934 (-20%) from 2024

Expenses

Down

$50,334

Down $991 (-1.9%) from 2024

Net Income

Down

$524

Down $11,943 (-96%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$20K$15K$10K$5.0K$0Assets 2011: $12,241Liabilities 2011: $02011Assets 2012: $13,213Liabilities 2012: $02012Assets 2013: $7,556Liabilities 2013: $0Net Assets 2013: $7,5562013Assets 2014: $11,765Liabilities 2014: $02014Assets 2015: $5,699Liabilities 2015: $0Net Assets 2015: $5,6992015Assets 2016: $8,994Liabilities 2016: $0Net Assets 2016: $8,9942016Assets 2017: $18,208Liabilities 2017: $0Net Assets 2017: $18,2082017Assets 2024: $17,047Net Assets 2024: $17,0472024Assets 2025: $17,571Net Assets 2025: $17,5712025

Highlighted filing

2025

Assets$17,571
Liabilities-
Net Assets$17,571
Open 2025 Filing

Operations Trend

Revenue Growth29th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $56,069Expenses 2011: $56,218Net Income 2011: -$1492011Revenue 2012: $49,199Expenses 2012: $48,227Net Income 2012: $9722012Revenue 2013: $40,043Expenses 2013: $45,700Net Income 2013: -$5,6572013Revenue 2014: $41,902Expenses 2014: $37,693Net Income 2014: $4,2092014Revenue 2015: $42,167Expenses 2015: $48,233Net Income 2015: -$6,0662015Revenue 2016: $52,581Expenses 2016: $49,286Net Income 2016: $3,2952016Revenue 2017: $43,718Expenses 2017: $34,504Net Income 2017: $9,2142017Revenue 2024: $63,792Expenses 2024: $51,325Net Income 2024: $12,4672024Revenue 2025: $50,858Expenses 2025: $50,334Net Income 2025: $5242025

Highlighted filing

2025

Revenue$50,858
Expenses$50,334
Net Income$524
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,571
Liabilities
-
Net assets
$17,571
Revenue
$50,858
Expenses
$50,334
Net income
$524
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.6$17.6$50.9$50.3$0.52
2024Detailed filing. Detailed filing data is available for this year.$17.0$17.0$63.8$51.3$12.5
2017Detailed filing. Detailed filing data is available for this year.$18.2$0.00$18.2$43.7$34.5$9.21
2016Detailed filing. Detailed filing data is available for this year.$8.99$0.00$8.99$52.6$49.3$3.30
2015Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$42.2$48.2$6.07
2014Summary only. Only limited summary data is available for this year.$11.8$0.00$41.9$37.7$4.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.56$0.00$7.56$40.0$45.7$5.66
2012Summary only. Only limited summary data is available for this year.$13.2$0.00$49.2$48.2$0.97
2011Summary only. Only limited summary data is available for this year.$12.2$0.00$56.1$56.2$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 20, 2025
Return Version
2024v5.0
Gross Receipts
$66,507
Mission and Program Overview

Mission

To promote and support extracurricular athletics activities at smithfield- selma high school.

Program Services

DescriptionGrantsExpenses
THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE AND SUPPORT ATHLETICS AND ACADEMICS FOR STUDENTS AND FACULTY AT SMITHFIELD-SELMA HIGH SCHOOL.-$50,334
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HEATHER HIGGINSPresident-$0--
TERA HARTMANTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concession Stan$32,871$32,871$12,871$20,000
Raffle$6,936$6,936$2,778$4,158
Total Events$39,807$39,807$15,649$24,158
Filing and Contact Details

Filer

Filer Name
Smithfield-selma High School
EIN
56-1855534
Phone
9199345191
Address
700 E BOOKER DAIRY ROAD, SMITHFIELD, NC 27577

Signing Officer

Name
Heather Higgins
Title
President
Phone
9199345191
Signed
2025-08-20
Discuss with paid preparer
Yes

Preparer

Firm
Watson Cooke & Jones Pa
Address
PO BOX 1749, SMITHFIELD, NC 27577-1749
Preparer
Allison Y Jones
Phone
9199348452
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses athletic supplies and exp 29,950 field maintenance 15,077 office expense 5,307 total 50,334”

Form 990-ez, Part III

“To promote and support extracurricular athletics activities at smithfield- selma high school.”

Raw XML Appendix125 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HEATHER HIGGINS
IRS990EZ/BooksInCareOfDetail/PhoneNum09199345191
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0700 M DURWOOD STEPHENSON PARKWAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SMITHFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd027577
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017047
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt017571
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt026700
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0524
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017047
IRS990EZ/Form990TotalAssetsGrp/EOYAmt017571
IRS990EZ/FundraisingGrossIncomeAmt039807
IRS990EZ/GrossReceiptsAmt066507
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017047
IRS990EZ/NetAssetsOrFundBalancesEOYAmt017571
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017047
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt017571
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HEATHER HIGGINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TERA HARTMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt050334
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE AND SUPPORT EXTRACURRICULAR ATHLETICS ACTIVITIES AT SMITHFIELD- SELMA HIGH SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE PURPOSE OF THE ORGANIZATION IS TO PROMOTE AND SUPPORT ATHLETICS AND ACADEMICS FOR STUDENTS AND FACULTY AT SMITHFIELD-SELMA HIGH SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt050334
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt015649
IRS990EZ/SpecialEventsNetIncomeLossAmt024158
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt050334
IRS990EZ/TotalProgramServiceExpensesAmt050334
IRS990EZ/TotalRevenueAmt050858
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt026700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt055050
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt091224
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt055050
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt026700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt028350
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt055050
IRS990ScheduleA/TotalSupportAmt055050
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015649
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CONCESSION STAN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032871
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06936
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039807
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032871
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06936
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039807
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024158
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015649
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012871
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02778
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ATHLETIC SUPPLIES AND EXP 29,950 FIELD MAINTENANCE 15,077 OFFICE EXPENSE 5,307 TOTAL 50,334
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROMOTE AND SUPPORT EXTRACURRICULAR ATHLETICS ACTIVITIES AT SMITHFIELD- SELMA HIGH SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER HIGGINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09199345191
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITHFIELD-SELMA HIGH SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SPARTAN BOOSTER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0561855534
ReturnHeader/Filer/PhoneNum09199345191
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 E BOOKER DAIRY ROAD
ReturnHeader/Filer/USAddress/CityNm0SMITHFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027577
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203240092
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WATSON COOKE & JONES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1749
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SMITHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0275771749
ReturnHeader/PreparerPersonGrp/PhoneNum09199348452
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALLISON Y JONES
ReturnHeader/ReturnTs02025-09-04T14:48:10-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.