Civic Intelligence

Mountain Discovery School

EIN 56-2257244 • 501(c)3 • Bryson City, NC

Profile

Operation of a public charter school.

890 Jenkins Branch Road NBryson City, NC 28713

www.mountaindiscovery.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.32x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

1.28x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.9%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

4.1%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$2,835,655

Up $288,670 (+11%) from 2024

Liabilities

Up

$4,058,716

Up $584,772 (+17%) from 2024

Net Assets

Down

-$1,223,061

Down $296,102 (-32%) from 2024

Operations
Liabilities / Revenue90th percentileNet Margin60th percentile

Revenue

Up

$2,862,968

Up $310,173 (+12%) from 2024

Expenses

Up

$3,159,070

Up $407,832 (+15%) from 2024

Net Income

Down

-$296,102

Down $97,659 (-49%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $417,021Liabilities 2011: $4,977Net Assets 2011: $412,0442011Assets 2012: $377,402Liabilities 2012: $9,920Net Assets 2012: $367,4822012Assets 2013: $340,265Liabilities 2013: $36,523Net Assets 2013: $303,7422013Assets 2014: $359,485Liabilities 2014: $3,741Net Assets 2014: $355,7442014Assets 2015: $582,504Liabilities 2015: $310,863Net Assets 2015: $271,6412015Assets 2016: $683,998Liabilities 2016: $367,972Net Assets 2016: $316,0262016Assets 2017: $1,154,478Liabilities 2017: $805,940Net Assets 2017: $348,5382017Assets 2018: $1,032,465Liabilities 2018: $2,777,579Net Assets 2018: -$1,745,1142018Assets 2019: $1,171,610Liabilities 2019: $2,835,167Net Assets 2019: -$1,663,5572019Assets 2020: $1,493,221Liabilities 2020: $3,071,076Net Assets 2020: -$1,577,8552020Assets 2021: $1,635,136Liabilities 2021: $2,815,211Net Assets 2021: -$1,180,0752021Assets 2022: $1,991,826Liabilities 2022: $2,951,528Net Assets 2022: -$959,7022022Assets 2023: $2,250,016Liabilities 2023: $2,978,532Net Assets 2023: -$728,5162023Assets 2024: $2,546,985Liabilities 2024: $3,473,944Net Assets 2024: -$926,9592024Assets 2025: $2,835,655Liabilities 2025: $4,058,716Net Assets 2025: -$1,223,0612025

Highlighted filing

2025

Assets$2,835,655
Liabilities$4,058,716
Net Assets-$1,223,061
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,637,004Expenses 2011: $1,523,394Net Income 2011: $113,6102011Revenue 2012: $1,575,080Expenses 2012: $1,619,642Net Income 2012: -$44,5622012Expenses 2013: $1,608,0682013Revenue 2014: $1,634,549Expenses 2014: $1,582,547Net Income 2014: $52,0022014Revenue 2015: $1,747,249Expenses 2015: $1,552,833Net Income 2015: $194,4162015Revenue 2016: $1,740,807Expenses 2016: $1,610,504Net Income 2016: $130,3032016Revenue 2017: $1,716,064Expenses 2017: $1,683,552Net Income 2017: $32,5122017Revenue 2018: $1,823,907Expenses 2018: $1,771,433Net Income 2018: $52,4742018Revenue 2019: $1,855,119Expenses 2019: $1,773,562Net Income 2019: $81,5572019Revenue 2020: $1,924,018Expenses 2020: $1,838,316Net Income 2020: $85,7022020Revenue 2021: $2,196,136Expenses 2021: $1,798,356Net Income 2021: $397,7802021Revenue 2022: $2,235,088Expenses 2022: $2,014,715Net Income 2022: $220,3732022Revenue 2023: $2,326,451Expenses 2023: $2,095,265Net Income 2023: $231,1862023Revenue 2024: $2,552,795Expenses 2024: $2,751,238Net Income 2024: -$198,4432024Revenue 2025: $2,862,968Expenses 2025: $3,159,070Net Income 2025: -$296,1022025

Highlighted filing

2025

Revenue$2,862,968
Expenses$3,159,070
Net Income-$296,102
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$2,835,655
Liabilities
$4,058,716
Net assets
-$1,223,061
Revenue
$2,862,968
Expenses
$3,159,070
Net income
-$296,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.84$4.06$1.22$2.86$3.16$0.30
2024Detailed filing. Detailed filing data is available for this year.$2.55$3.47$0.93$2.55$2.75$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.25$2.98$0.73$2.33$2.10$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.99$2.95$0.96$2.24$2.01$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.64$2.82$1.18$2.20$1.80$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.49$3.07$1.58$1.92$1.84$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.17$2.84$1.66$1.86$1.77$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.03$2.78$1.75$1.82$1.77$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.81$0.35$1.72$1.68$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.37$0.32$1.74$1.61$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.31$0.27$1.75$1.55$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$1.63$1.58$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.04$0.30$1.61
2012Summary only. Only limited summary data is available for this year.$0.38$0.01$0.37$1.58$1.62$0.04
2011Summary only. Only limited summary data is available for this year.$0.42$0.00$0.41$1.64$1.52$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 27, 2026
Return Version
2024v5.2
Gross Receipts
$2,862,968
Mission and Program Overview

Mission

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$634,662$813,052▲ $178,390
Cash and Non-Interest-Bearing Accounts$366,673$340,110▼ $26,563
Savings and Temporary Cash Investments$50,097$52,297▲ $2,200
Pledges and Grants Receivable$46,263$41,595▼ $4,668
Prepaid Expenses and Deferred Charges$30,121$70▼ $30,051
Total Assets$2,546,985$2,835,655▲ $288,670
Other Assets Total$1,419,169$1,588,531▲ $169,362
Liabilities
Other Liabilities$2,946,646$3,502,912▲ $556,266
Deferred Revenue$503,808$325,298▼ $178,510
Mortgage Notes Payable Secured by Investment Property$17,212$222,553▲ $205,341
Accounts Payable and Accrued Expenses$6,278$7,953▲ $1,675
Total Liabilities$3,473,944$4,058,716▲ $584,772
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-926,959$-1,223,061▼ $296,102
Total Net Assets Fund Balance$-926,959$-1,223,061▼ $296,102
Total Liabilities and Net Assets / Fund Balance$2,546,985$2,835,655▲ $288,670

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$451,636$383,265$834,901
Other Land Buildings$179,448$281,484$460,932
Equipment$68,205$79,085$147,290
Buildings$112,263$5,909$118,172
Land$1,500-$1,500
Other Assets Org$1,588,531--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Tracy WhartonCo-Director$72,210$72,210
Crim BassettCo-Director$68,922$68,922
Billie ClemensCo-Director$63,730$63,730
Carter PettyCFO$20,450$20,450

Board Members and Trustees

NameTitle
Jen PearsonChair
Dr Alison JosephBoard Member
Dr Dan MackeyBoard Member
Timothy BlackBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$198,534
Program Service Revenue
$2,664,434
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,415
Change in Net Assets
$-296,102

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,862,968
Revenue Not Reported on Form 990
$94,468
Total Revenue per Audited Statements
$2,957,436
Total Revenue per Form 990
$2,862,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,493,852
Other Expenses$665,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,482,488$125,109-$1,607,597
Pension Plan Contributions$513,581$27,198-$540,779
Other Employee Benefits$211,596$9,553-$221,149
Occupancy-$174,610-$174,610
Payroll Taxes$115,231$9,096-$124,327
Depreciation Depletion$91,726--$91,726
Other Expenses$63,500$41,532-$41,532
Insurance-$36,881-$36,881
Interest-$9,694-$9,694
Fees for Services Accounting-$8,038-$8,038
Advertising-$1,987-$1,987
Fees for Services Legal-$1,289-$1,289
Total Functional Expenses$2,623,120$535,950$0$3,159,070

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,261,339
Expenses per Audited Statements$3,159,070
Total Expenses per Form 990$3,159,070
Expenses Not Reported on Form 990$102,269
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$2,324,986
Federal income taxes$1,177,926
Deferred Inflows of Resources-
Net OPEB Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Acadia NorthStar, LLC - accounting and business services”

Form 990, Part VI, Section B, Line 11B

“The board treasurer reviews 990 and reports to the board of directors prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Each board member is required to execute a conflict of interest statement and confidentiality agreement annually. Any potential conflict of interest is reviewed and resolved by the board of directors.”

Form 990, Part VI, Section B, Line 15A

“Compensation for top officials is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individual.”

Form 990, Part VI, Section B, Line 15B

“Compensation for key employees is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individual.”

Form 990, Part VI, Section C, Line 19

“Governing documents, school policies and financial statements are available for viewing by the public at the Schools office upon request.”

Filing and Contact Details

Filer

Filer Name
Mountain Discovery School
EIN
56-2257244
Phone
8284881222
Address
890 Jenkins Branch Road N, Bryson City, NC 28713

Signing Officer

Name
Tracy Wharton
Title
Principal
Phone
8284881222
Signed
2026-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Wharton
Formed
2001
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
4
Employees
61

Preparer

Firm
Rebekah Barr CPA PC
Address
2505-B Nash Street NW, Wilson, NC 27896
Preparer
Rebekah T Barr
Phone
2522946920
Supplemental Narrative

Financial Statement Notes

XI 2D

“Revenues reported on seperate 990 return for the foundation EIN 11-3688272”

XII 2D

“Expenses reported on seperate 990 return for the foundation EIN 11-3688272”

Raw XML AppendixShowing 400 of 465 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Revenues reported on seperate 990 return for the foundation EIN 11-3688272
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Expenses reported on seperate 990 return for the foundation EIN 11-3688272
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0North Carolina charter schools are funded by the State and Local governments. The School also receives various federal grants
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Acadia NorthStar, LLC - accounting and business services
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board treasurer reviews 990 and reports to the board of directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each board member is required to execute a conflict of interest statement and confidentiality agreement annually. Any potential conflict of interest is reviewed and resolved by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for top officials is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individual.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation for key employees is approved by the board of directors and is based on review of area comparability data and the experience and expertise of the individual.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents, school policies and financial statements are available for viewing by the public at the Schools office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0113688272
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt012b
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Support of School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0890 Jenkins Branch Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Bryson City
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