Civic Intelligence

Evergreen Community Charter School

990 • Fiscal year 2014 • EIN 56-2094405

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 24, 2014

50 Bell Road28805

(828) 298-2173

Siviq Scores

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

Liabilities / Assets

74th percentile

0.45x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.45x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Net Margin

34th percentile

-0.2%

Higher net margin than 34% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$69,972

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$3,586,759

Up $478,306 (+15%) from 2013

Net Assets

Down

$1,958,988

Down $8,415 (-0.4%) from 2013

Liabilities

Up

$1,627,771

Up $486,721 (+43%) from 2013

Revenue

$3,588,495

No earlier filing loaded for comparison.

Expenses

Down

$3,596,910

Down $146,144 (-3.9%) from 2013

Net Income

-$8,415

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $2,768,064Liabilities 2011: $1,178,902Net Assets 2011: $1,589,1622011Assets 2012: $3,198,789Liabilities 2012: $1,179,457Net Assets 2012: $2,019,3322012Assets 2013: $3,108,453Liabilities 2013: $1,141,050Net Assets 2013: $1,967,4032013Assets 2014: $3,586,759Liabilities 2014: $1,627,771Net Assets 2014: $1,958,9882014Assets 2015: $3,953,646Liabilities 2015: $2,678,589Net Assets 2015: $1,275,0572015Assets 2016: $4,081,021Liabilities 2016: $2,438,938Net Assets 2016: $1,642,0832016Assets 2017: $4,986,562Liabilities 2017: $3,126,469Net Assets 2017: $1,860,0932017Assets 2018: $5,115,471Liabilities 2018: $9,692,017Net Assets 2018: -$4,576,5462018Assets 2019: $5,472,948Liabilities 2019: $9,911,378Net Assets 2019: -$4,438,4302019Assets 2020: $6,023,861Liabilities 2020: $10,834,454Net Assets 2020: -$4,810,5932020Assets 2021: $6,455,977Liabilities 2021: $10,426,330Net Assets 2021: -$3,970,3532021Assets 2022: $5,594,304Liabilities 2022: $9,805,084Net Assets 2022: -$4,210,7802022Assets 2023: $5,945,985Liabilities 2023: $9,800,000Net Assets 2023: -$3,854,0152023Assets 2024: $7,174,030Liabilities 2024: $9,937,978Net Assets 2024: -$2,763,9482024

Highlighted filing

2014

Assets$3,586,759
Liabilities$1,627,771
Net Assets$1,958,988

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,534,4092011Expenses 2012: $3,632,2862012Expenses 2013: $3,743,0542013Revenue 2014: $3,588,495Expenses 2014: $3,596,910Net Income 2014: -$8,4152014Revenue 2015: $4,044,440Expenses 2015: $3,794,666Net Income 2015: $249,7742015Revenue 2016: $4,131,145Expenses 2016: $3,764,119Net Income 2016: $367,0262016Revenue 2017: $4,318,556Expenses 2017: $4,100,546Net Income 2017: $218,0102017Revenue 2018: $4,481,225Expenses 2018: $4,687,636Net Income 2018: -$206,4112018Revenue 2019: $5,073,605Expenses 2019: $4,935,489Net Income 2019: $138,1162019Revenue 2020: $4,766,653Expenses 2020: $5,138,816Net Income 2020: -$372,1632020Revenue 2021: $5,593,155Expenses 2021: $4,793,959Net Income 2021: $799,1962021Revenue 2022: $5,519,470Expenses 2022: $4,994,085Net Income 2022: $525,3852022Revenue 2023: $5,569,898Expenses 2023: $5,231,191Net Income 2023: $338,7072023Revenue 2024: $6,308,862Expenses 2024: $5,956,936Net Income 2024: $351,9262024

Highlighted filing

2014

Revenue$3,588,495
Expenses$3,596,910
Net Income-$8,415
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 24, 2014
Return Version
2013v4.0
Gross Receipts
$3,588,495
Mission and Program Overview

Mission

Operate a charter school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,687,258$2,883,230▲ $1,195,972
Cash and Non-Interest-Bearing Accounts$1,369,623$598,435▼ $771,188
Accounts Receivable$30,846$88,158▲ $57,312
Prepaid Expenses and Deferred Charges$20,726$16,936▼ $3,790
Total Assets$3,108,453$3,586,759▲ $478,306
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,102,123$1,427,841▲ $325,718
Accounts Payable and Accrued Expenses$38,927$199,930▲ $161,003
Total Liabilities$1,141,050$1,627,771▲ $486,721
Net Assets / Fund Balance
Temporarily Rstr Net Assets$611,235$1,455,144▲ $843,909
Unrestricted Net Assets$1,356,168$503,844▼ $852,324
Total Net Assets Fund Balance$1,967,403$1,958,988▼ $8,415
Total Liabilities and Net Assets / Fund Balance$3,108,453$3,586,759▲ $478,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,312,762$524,881$1,837,643
Land$1,489,140-$1,489,140
Equipment$81,328$270,285$351,613
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan GottfriedEx Dir./DirectorFT$69,972$69,972
Stuart MilesDirector/EmployeeFT$46,035$46,035
Eban HeasleyDirector/EmployeeFT$35,200$35,200
Laura BranchDirector/EmployeeFT$34,908$34,908

Board Members and Trustees

NameTitle
Dan LeroyPresident
Annie JonasVice President
Eric HowardDirector
Ira StarrDirector
Lori HilliardDirector
Murph DotyDirector
Ron KelleyDirector
Stu RymanDirector
Tyson MillerDirector
Kelly StephensonSecretary
Aaron SlateTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,354,584
Program Service Revenue
$135,615
Investment Income
$1,175
Other Revenue
$97,121
All Other Contributions
$299,365
Change in Net Assets
$-8,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,588,495
Total Revenue per Audited Statements
$3,588,495
Total Revenue per Form 990
$3,588,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,858,577
Other Expenses$738,333
Total Fundraising Expense$28,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,023,209$141,901$0$2,165,110
Other Employee Benefits$250,117$21,201$0$271,318
Pension Plan Contributions$231,772$16,928$0$248,700
Payroll Taxes$161,719$11,730$0$173,449
Depreciation Depletion$28,943$55,527$0$84,470
All Other Expenses$24,299$54,275$0$78,574
Office Expenses$50,139$17,923$0$68,062
Other Expenses$61,734$0$0$61,734
Information Technology$40,352$0$0$40,352
Interest$0$38,804$0$38,804
Occupancy$820$36,657$0$37,477
Insurance$0$28,685$0$28,685
Conferences and Meetings$25,520$0$0$25,520
Fees for Services Accounting$0$9,000$0$9,000
Advertising$544$4,331$0$4,875
Fees for Services Legal$0$3,250$0$3,250
Travel$2,674$0$0$2,674
Total Functional Expenses$3,046,246$521,706$28,958$3,596,910

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,596,910
Total Expenses per Audited Statements$3,596,910
Total Expenses per Form 990$3,596,910
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
Audit committee
No
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
Filing and Contact Details

Filer

EIN
56-2094405
Phone
8282982173

Signing Officer

Name
Dan Leroy
Title
Chair
Phone
8282982173
Signed
2014-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Gottfried
Formed
1998
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
4
Employees
107
Volunteers
200

Preparer

Preparer
Darrell L Keller
Phone
7047390771
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the board prior to filing.

Pt VI, Line 12C

Conflict of Interest statements signed annually.

Pt VI, Line 15B

Salaries are compared to other charter schools.

Pt VI, Line 15A

Salaries are compared to other charter schools.

Form 990, Part IX, Line 24F

Repairs & maint. 54275. 0. 54275. 0. Non-capital equipment 17945. 17945. 0. 0. Other 6354. 6354. 0. 0.

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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01427841
IRS990/NetAssetsOrFundBalancesBOYAmt01967403
IRS990/NetAssetsOrFundBalancesEOYAmt01958988
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt036657
IRS990/OccupancyGrp/ProgramServicesAmt0820
IRS990/OccupancyGrp/TotalAmt037477
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017923
IRS990/OfficeExpensesGrp/ProgramServicesAmt050139
IRS990/OfficeExpensesGrp/TotalAmt068062
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021201
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0250117
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0271318
IRS990/OtherExpensesGrp/Desc0Books and Supplies
IRS990/OtherExpensesGrp/Desc1Fuel
IRS990/OtherExpensesGrp/Desc2Contracted Services
IRS990/OtherExpensesGrp/Desc3Field Trips
IRS990/OtherExpensesGrp/FundraisingAmt028958
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012563
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14678
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt264253
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt075913
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt268491
IRS990/OtherExpensesGrp/ProgramServicesAmt361734
IRS990/OtherExpensesGrp/TotalAmt0117434
IRS990/OtherExpensesGrp/TotalAmt14678
IRS990/OtherExpensesGrp/TotalAmt2132744
IRS990/OtherExpensesGrp/TotalAmt361734
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0School Activities
IRS990/OtherRevenueMiscGrp/Desc1Various
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt082302
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt114819
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt082302
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt114819
IRS990/OtherRevenueTotalAmt097121
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0141901
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02023209
IRS990/OtherSalariesAndWagesGrp/TotalAmt02165110
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011730
IRS990/PayrollTaxesGrp/ProgramServicesAmt0161719
IRS990/PayrollTaxesGrp/TotalAmt0173449
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016928
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0231772
IRS990/PensionPlanContributionsGrp/TotalAmt0248700
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020726
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016936
IRS990/PrincipalOfficerNm0SUSAN GOTTFRIED
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0After School
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0135615
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03393821
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02951
IRS990/PYOtherExpensesAmt0778010
IRS990/PYOtherRevenueAmt0125587
IRS990/PYProgramServiceRevenueAmt0168766
IRS990/PYRevenuesLessExpensesAmt0-51929
IRS990/PYSalariesCompEmpBnftPaidAmt02965044
IRS990/PYTotalExpensesAmt03743054
IRS990/PYTotalRevenueAmt03691125
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-8415
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03588495
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01312762
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0524881
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01837643
IRS990ScheduleD/EquipmentGrp/BookValueAmt081328
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0270285
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0351613
IRS990ScheduleD/ExpensesSubtotalAmt03596910
IRS990ScheduleD/LandGrp/BookValueAmt01489140
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01489140
IRS990ScheduleD/RevenueSubtotalAmt03588495
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02883230
IRS990ScheduleD/TotalExpensesPerForm990Amt03596910
IRS990ScheduleD/TotalRevenuePerForm990Amt03588495
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03588495
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03596910
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0STATEMENT IS INCLUDED IN ALL ADVERTISING, BROCHURES AND SCHOOL APPLICATIONS. N/A
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of Interest statements signed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salaries are compared to other charter schools.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salaries are compared to other charter schools.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS & MAINT. 54275. 0. 54275. 0. NON-CAPITAL EQUIPMENT 17945. 17945. 0. 0. OTHER 6354. 6354. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24f

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.17$9.94$2.76$6.31$5.96$0.35
2023Summary only. Only limited summary data is available for this year.$5.95$9.80$3.85$5.57$5.23$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$9.81$4.21$5.52$4.99$0.53
2021Summary only. Only limited summary data is available for this year.$6.46$10.4$3.97$5.59$4.79$0.80
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.02$10.8$4.81$4.77$5.14$0.37
2019Summary only. Only limited summary data is available for this year.$5.47$9.91$4.44$5.07$4.94$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$9.69$4.58$4.48$4.69$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$3.13$1.86$4.32$4.10$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$2.44$1.64$4.13$3.76$0.37
2015Detailed filing. Detailed filing data is available for this year.$3.95$2.68$1.28$4.04$3.79$0.25
2014Detailed filing. Detailed filing data is available for this year.$3.59$1.63$1.96$3.59$3.60$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$1.14$1.97$3.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$1.18$2.02$3.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$1.18$1.59$3.53