Civic Intelligence

Pisgah Astronomical Research Institute

EIN 56-2108640 • 501(c)3 • Rosman, NC

Profile

Pari is a public not-for-profit organization dedicated to providing hands- on educational and research opportunities for a broad cross-section of users in science, technology, engineering and math (stem) disciplines.

1 Pari DriveRosman, NC 28772

www.pari.edu

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.19x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

4.63x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

4th percentile

-67%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

27th percentile

-1.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-35%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$17,572,167

Down $329,214 (-1.8%) from 2023

Liabilities

Up

$3,371,804

Up $155,073 (+4.8%) from 2023

Net Assets

Down

$14,200,363

Down $484,287 (-3.3%) from 2023

Revenue

Down

$727,738

Down $397,122 (-35%) from 2023

Expenses

Down

$1,212,025

Down $256,465 (-17%) from 2023

Net Income

Down

-$484,287

Down $140,657 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $6,900,709Liabilities 2011: $52,076Net Assets 2011: $6,848,6332011Assets 2012: $8,388,047Liabilities 2012: $57,283Net Assets 2012: $8,330,7642012Assets 2013: $8,232,809Liabilities 2013: $123,524Net Assets 2013: $8,109,2852013Assets 2014: $8,554,782Liabilities 2014: $33,206Net Assets 2014: $8,521,5762014Assets 2015: $8,511,846Liabilities 2015: $67,3752015Assets 2016: $16,487,013Liabilities 2016: $58,808Net Assets 2016: $16,428,2052016Assets 2017: $18,484,916Liabilities 2017: $2,050,048Net Assets 2017: $16,434,8682017Assets 2018: $19,312,539Liabilities 2018: $2,825,894Net Assets 2018: $16,486,6452018Assets 2019: $19,188,493Liabilities 2019: $2,903,591Net Assets 2019: $16,284,9022019Assets 2020: $18,779,958Liabilities 2020: $2,957,523Net Assets 2020: $15,822,4352020Assets 2021: $18,411,020Liabilities 2021: $3,058,685Net Assets 2021: $15,352,3352021Assets 2022: $18,204,782Liabilities 2022: $3,176,502Net Assets 2022: $15,028,2802022Assets 2023: $17,901,381Liabilities 2023: $3,216,731Net Assets 2023: $14,684,6502023Assets 2024: $17,572,167Liabilities 2024: $3,371,804Net Assets 2024: $14,200,3632024

Highlighted filing

2024

Assets$17,572,167
Liabilities$3,371,804
Net Assets$14,200,363

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,394,1282011Expenses 2012: $1,605,3152012Revenue 2013: $1,392,696Expenses 2013: $1,614,175Net Income 2013: -$221,4792013Revenue 2014: $1,906,941Expenses 2014: $1,494,650Net Income 2014: $412,2912014Revenue 2015: $1,481,847Expenses 2015: $1,558,952Net Income 2015: -$77,1052015Revenue 2016: $9,762,900Expenses 2016: $1,779,166Net Income 2016: $7,983,7342016Revenue 2017: $2,105,430Expenses 2017: $2,098,767Net Income 2017: $6,6632017Revenue 2018: $2,107,862Expenses 2018: $2,068,751Net Income 2018: $39,1112018Revenue 2019: $1,647,179Expenses 2019: $1,848,922Net Income 2019: -$201,7432019Revenue 2020: $1,157,854Expenses 2020: $1,620,321Net Income 2020: -$462,4672020Revenue 2021: $1,219,379Expenses 2021: $1,689,479Net Income 2021: -$470,1002021Revenue 2022: $1,344,356Expenses 2022: $1,668,411Net Income 2022: -$324,0552022Revenue 2023: $1,124,860Expenses 2023: $1,468,490Net Income 2023: -$343,6302023Revenue 2024: $727,738Expenses 2024: $1,212,025Net Income 2024: -$484,2872024

Highlighted filing

2024

Revenue$727,738
Expenses$1,212,025
Net Income-$484,287

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$3.37$14.2$0.73$1.21$0.48
2023Detailed filing. Detailed filing data is available for this year.$17.9$3.22$14.7$1.12$1.47$0.34
2022Detailed filing. Detailed filing data is available for this year.$18.2$3.18$15.0$1.34$1.67$0.32
2021Detailed filing. Detailed filing data is available for this year.$18.4$3.06$15.4$1.22$1.69$0.47
2020Detailed filing. Detailed filing data is available for this year.$18.8$2.96$15.8$1.16$1.62$0.46
2019Detailed filing. Detailed filing data is available for this year.$19.2$2.90$16.3$1.65$1.85$0.20
2018Detailed filing. Detailed filing data is available for this year.$19.3$2.83$16.5$2.11$2.07$0.04
2017Detailed filing. Detailed filing data is available for this year.$18.5$2.05$16.4$2.11$2.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$16.5$0.06$16.4$9.76$1.78$7.98
2015Summary only. Only limited summary data is available for this year.$8.51$0.07$1.48$1.56$0.08
2014Detailed filing. Detailed filing data is available for this year.$8.55$0.03$8.52$1.91$1.49$0.41
2013Detailed filing. Detailed filing data is available for this year.$8.23$0.12$8.11$1.39$1.61$0.22
2012Detailed filing. Detailed filing data is available for this year.$8.39$0.06$8.33$1.61
2011Detailed filing. Detailed filing data is available for this year.$6.90$0.05$6.85$1.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$730,796
Mission and Program Overview

Mission

Pari is a public not-for-profit organization dedicated to providing hands- on educational and research opportunities for a broad cross-section of users in science, technology, engineering and math (stem) disciplines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,171,011$6,922,403▼ $248,608
Loans From Officers Directors$2,750,000$2,810,000▲ $60,000
Inventories for Sale or Use$141,396$141,396→ $0
Pledges and Grants Receivable$143,569$90,174▼ $53,395
Cash and Non-Interest-Bearing Accounts$34,102$57,830▲ $23,728
Savings and Temporary Cash Investments$56,928--
Accounts Receivable$13,971$23,190▲ $9,219
Prepaid Expenses and Deferred Charges$20,419$17,189▼ $3,230
Total Assets$17,901,381$17,572,167▼ $329,214
Other Assets Total$10,319,985$10,319,985→ $0
Liabilities
Other Liabilities$335,859$336,062▲ $203
Unsecured Notes Loans Payable$90,000$225,000▲ $135,000
Deferred Revenue$2,219--
Accounts Payable and Accrued Expenses$38,653$742▼ $37,911
Total Liabilities$3,216,731$3,371,804▲ $155,073
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,213,135$10,213,135→ $0
Net Assets Without Donor Restrictions$4,471,515$3,987,228▼ $484,287
Total Net Assets Fund Balance$14,684,650$14,200,363▼ $484,287
Total Liabilities and Net Assets / Fund Balance$17,901,381$17,572,167▼ $329,214

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,147,106$2,436,770$5,583,876
Equipment$1,576,220$3,681,106$5,257,326
Other Land Buildings$1,972,895$2,011,089$3,983,984
Land$226,182-$226,182
Other Assets Org$976,794--
Compensation and Service Providers

Board Members and Trustees

NameTitle
J Donald ClineChairman & P
George HouseDirector
Jerry StoneDirector
Michael a MurphyDirector
John AvantSecretary
Zac EngleTreasurer
Ken JacobsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$273,214
Program Service Revenue
$239,404
Investment Income
$10
Other Revenue
$215,110
All Other Contributions
$199,606
Change in Net Assets
$-484,287

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table5$93,728
Total Noncash Contributions5$93,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$738,311
Salaries, Compensation, and Employee Benefits$473,714
Total Fundraising Expense$16,972
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,505$70,302$5,904$418,711
Depreciation Depletion$206,344$42,264-$248,608
Occupancy$132,352$40,139-$172,491
Insurance$43,025$18,440-$61,465
Payroll Taxes$27,819$5,710$480$34,009
Other Expenses$15,949$6,835-$22,784
All Other Expenses$782$8,390$10,292$19,464
Fees for Services Accounting$10,780$4,620-$15,400
Office Expenses$8,243$3,532-$11,775
Other Employee Benefits$9,324$1,913$160$11,397
Pension Plan Contributions$7,850$1,611$136$9,597
Interest$8,460$940-$9,400
Advertising$2,828$1,213-$4,041
Travel$613$263-$876
Total Functional Expenses$955,396$239,657$16,972$1,212,025
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,750,000$2,810,000▲ $60,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable$329,369
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board and is reviewed by the executive officers of the organization who have been designated by the board to provide oversight authority over the form 990 prior to its filing.

Form 990, Page 6, Part VI, Line 12C

All board members are required annually to disclose any conflicts of interest that may exist between themselves and the organization. Any conflicts noted are reported, discussed, and any action determined necessary is taken by the executive officers of the board.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director and key management positions are discussed during the budget development process each year. The compensation ranges for these positions are developed from comparability data available for the type of organization and the geographical area. This information is documented in the budget development process and discussed and agreed upon by the executive officers and the board of directors.

Form 990, Page 6, Part VI, Line 15B

The procedure for other key employees is the same process as noted above.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, form 990, and financial statements are kept on file at the organization's offices and are available upon request to the public.

Filing and Contact Details

Filer

Filer Name
Pisgah Astronomical Research
EIN
56-2108640
Phone
8288625554
Address
1 PARI DRIVE, ROSMAN, NC 28772

Signing Officer

Name
J Donald Cline
Title
Chairman & President
Phone
8288625554
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Donald Cline
Formed
1998
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
22
Volunteers
7

Preparer

Firm
Gould Killian CPA Group Pa
Address
100 COXE AVE, ASHEVILLE, NC 28801-2354
Preparer
Terry B Andersen CPA
Phone
8282580363
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Pisgah astronomical research institute (pari) is established to promote the teaching of astronomy and provide an astronomical observatory and study site for education and research by colleges, universities, and elementary, middle, and high schools, and for the promotion of the sciences to support these activities. In addition, relationships are developed with universities, both locally and nationally, such as the university of north carolina - chapel hill, north carolina state university, university of north carolina - asheville, and others. In addition, the organization has implemented a variety of space camp options, which include astronomy, science, and robotics providing an array of learning experiences, from astronomy, physics, and astrobiology, with the same equipment used by nasa, to simulate space missions that teach leadership, teamwork, and stem principles. Other camp offerings include experience in robotics, sensors, artificial intelligence, cryptography and secret messaging, computational thinking, and 3d design and printing.

Raw XML AppendixShowing 400 of 474 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.

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IRS990/Desc0PISGAH ASTRONOMICAL RESEARCH INSTITUTE (PARI) IS ESTABLISHED TO PROMOTE THE TEACHING OF ASTRONOMY AND PROVIDE AN ASTRONOMICAL OBSERVATORY AND STUDY SITE FOR EDUCATION AND RESEARCH BY COLLEGES, UNIVERSITIES, AND ELEMENTARY, MIDDLE, AND HIGH SCHOOLS, AND FOR THE PROMOTION OF THE SCIENCES TO SUPPORT THESE ACTIVITIES. IN ADDITION, RELATIONSHIPS ARE DEVELOPED WITH UNIVERSITIES, BOTH LOCALLY AND NATIONALLY, SUCH AS THE UNIVERSITY OF NORTH CAROLINA - CHAPEL HILL, NORTH CAROLINA STATE UNIVERSITY, UNIVERSITY OF NORTH CAROLINA - ASHEVILLE, AND OTHERS. IN ADDITION, THE ORGANIZATION HAS IMPLEMENTED A VARIETY OF SPACE CAMP OPTIONS, WHICH INCLUDE ASTRONOMY, SCIENCE, AND ROBOTICS PROVIDING AN ARRAY OF LEARNING EXPERIENCES, FROM ASTRONOMY, PHYSICS, AND ASTROBIOLOGY, WITH THE SAME EQUIPMENT USED BY NASA, TO SIMULATE SPACE MISSIONS THAT TEACH LEADERSHIP, TEAMWORK, AND STEM PRINCIPLES. OTHER CAMP OFFERINGS INCLUDE EXPERIENCE IN ROBOTICS, SENSORS, ARTIFICIAL INTELLIGENCE, CRYPTOGRAPHY AND SECRET MESSAGING, COMPUTATIONAL THINKING, AND 3D DESIGN AND PRINTING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PISGAH ASTRONOMICAL RESEARCH INSTITUTE (PARI) IS ESTABLISHED TO PROMOTE THE TEACHING OF ASTRONOMY AND PROVIDE AN ASTRONOMICAL OBSERVATORY AND STUDY SITE FOR EDUCATION AND RESEARCH BY COLLEGES, UNIVERSITIES, AND ELEMENTARY, MIDDLE, AND HIGH SCHOOLS, AND FOR THE PROMOTION OF THE SCIENCES TO SUPPORT THESE ACTIVITIES. IN ADDITION, RELATIONSHIPS ARE DEVELOPED WITH UNIVERSITIES, BOTH LOCALLY AND NATIONALLY, SUCH AS THE UNIVERSITY OF NORTH CAROLINA - CHAPEL HILL, NORTH CAROLINA STATE UNIVERSITY, UNIVERSITY OF NORTH CAROLINA - ASHEVILLE, AND OTHERS. IN ADDITION, THE ORGANIZATION HAS IMPLEMENTED A VARIETY OF SPACE CAMP OPTIONS, WHICH INCLUDE ASTRONOMY, SCIENCE, AND ROBOTICS PROVIDING AN ARRAY OF LEARNING EXPERIENCES, FROM ASTRONOMY, PHYSICS, AND ASTROBIOLOGY, WITH THE SAME EQUIPMENT USED BY NASA, TO SIMULATE SPACE MISSIONS THAT TEACH LEADERSHIP, TEAMWORK, AND STEM PRINCIPLES. OTHER CAMP OFFERINGS INCLUDE EXPERIENCE IN ROBOTICS, SENSORS, ARTIFICIAL INTELLIGENCE, CRYPTOGRAPHY AND SECRET MESSAGING, COMPUTATIONAL THINKING, AND 3D DESIGN AND PRINTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO THE BOARD AND IS REVIEWED BY THE EXECUTIVE OFFICERS OF THE ORGANIZATION WHO HAVE BEEN DESIGNATED BY THE BOARD TO PROVIDE OVERSIGHT AUTHORITY OVER THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST BETWEEN THEMSELVES AND THE ORGANIZATION. ANY CONFLICTS NOTED ARE REPORTED, DISCUSSED, AND ANY ACTION DETERMINED NECESSARY IS TAKEN BY THE EXECUTIVE OFFICERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY MANAGEMENT POSITIONS ARE DISCUSSED DURING THE BUDGET DEVELOPMENT PROCESS EACH YEAR. THE COMPENSATION RANGES FOR THESE POSITIONS ARE DEVELOPED FROM COMPARABILITY DATA AVAILABLE FOR THE TYPE OF ORGANIZATION AND THE GEOGRAPHICAL AREA. THIS INFORMATION IS DOCUMENTED IN THE BUDGET DEVELOPMENT PROCESS AND DISCUSSED AND AGREED UPON BY THE EXECUTIVE OFFICERS AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCEDURE FOR OTHER KEY EMPLOYEES IS THE SAME PROCESS AS NOTED ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS ARE KEPT ON FILE AT THE ORGANIZATION'S OFFICES AND ARE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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