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

49th percentile

1.0%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 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 Margin49th 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 GrowthScore unavailable

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 GrowthScore unavailable

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 Pay84th 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
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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
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IRS990EZ/FundraisingGrossIncomeAmt039807
IRS990EZ/GrossReceiptsAmt066507
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017047
IRS990EZ/NetAssetsOrFundBalancesEOYAmt017571
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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
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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
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ReturnHeader/Filer/USAddress/CityNm0SMITHFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
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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

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