Civic Intelligence

Southern Appalachian Historical Association Inc

EIN 56-6003584 • 501(c)3 • Boone, NC

Profile

Education of the history of the southern appalachian mountain area.

PO Box 295Boone, NC 28607

horninthewest.com

Siviq Scores

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

Liabilities / Assets

94th percentile

0.45x

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

NTEE A80 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.09x

Higher debt load relative to revenue than 84% of similar nonprofits.

NTEE A80 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-15%

Higher net margin than 23% of similar nonprofits.

NTEE A80 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

NTEE A80 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-33%

Faster asset growth than 13% of similar nonprofits.

NTEE A80 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

-1.3%

Faster revenue growth than 52% of similar nonprofits.

NTEE A80 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$40,831

Down $20,115 (-33%) from 2023

Liabilities

Up

$18,485

Up $14,172 (+329%) from 2023

Net Assets

Down

$22,346

Down $34,287 (-61%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin23rd percentile

Revenue

Down

$206,822

Down $2,820 (-1.3%) from 2023

Expenses

Up

$238,772

Up $21,752 (+10%) from 2023

Net Income

Down

-$31,950

Down $24,572 (-333%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$200K$100K$0-$100K-$200KAssets 2010: $67,355Liabilities 2010: $42,522Net Assets 2010: $24,8332010Assets 2011: $49,921Liabilities 2011: $48,764Net Assets 2011: $1,1572011Assets 2012: $24,262Liabilities 2012: $43,660Net Assets 2012: -$19,3982012Assets 2013: $54,407Liabilities 2013: $34,505Net Assets 2013: $19,9022013Assets 2014: $44,711Liabilities 2014: $33,970Net Assets 2014: $10,7412014Assets 2015: $49,365Liabilities 2015: $0Net Assets 2015: $49,3652015Assets 2016: $57,517Liabilities 2016: $1,200Net Assets 2016: $56,3172016Assets 2017: $52,205Liabilities 2017: $2,312Net Assets 2017: $49,8932017Assets 2018: $39,326Liabilities 2018: $31,722Net Assets 2018: $7,6042018Assets 2019: $25,771Liabilities 2019: $159,577Net Assets 2019: -$133,8062019Assets 2020: $77,564Liabilities 2020: $157,638Net Assets 2020: -$80,0742020Assets 2021: $151,541Liabilities 2021: $11,423Net Assets 2021: $140,1182021Assets 2022: $105,679Liabilities 2022: $3,323Net Assets 2022: $102,3562022Assets 2023: $60,946Liabilities 2023: $4,313Net Assets 2023: $56,6332023Assets 2024: $40,831Liabilities 2024: $18,485Net Assets 2024: $22,3462024

Highlighted filing

2024

Assets$40,831
Liabilities$18,485
Net Assets$22,346
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $310,670Expenses 2010: $291,651Net Income 2010: $19,0192010Revenue 2011: $257,642Expenses 2011: $281,318Net Income 2011: -$23,6762011Revenue 2012: $285,108Expenses 2012: $305,663Net Income 2012: -$20,5552012Revenue 2013: $281,399Expenses 2013: $242,099Net Income 2013: $39,3002013Revenue 2014: $216,080Expenses 2014: $225,241Net Income 2014: -$9,1612014Revenue 2015: $205,689Expenses 2015: $170,016Net Income 2015: $35,6732015Revenue 2016: $224,571Expenses 2016: $221,045Net Income 2016: $3,5262016Revenue 2017: $262,374Expenses 2017: $256,933Net Income 2017: $5,4412017Revenue 2018: $230,047Expenses 2018: $271,910Net Income 2018: -$41,8632018Revenue 2019: $288,386Expenses 2019: $321,730Net Income 2019: -$33,3442019Revenue 2020: $81,555Expenses 2020: $69,973Net Income 2020: $11,5822020Revenue 2021: $438,537Expenses 2021: $209,064Net Income 2021: $229,4732021Revenue 2022: $234,091Expenses 2022: $278,076Net Income 2022: -$43,9852022Revenue 2023: $209,642Expenses 2023: $217,020Net Income 2023: -$7,3782023Revenue 2024: $206,822Expenses 2024: $238,772Net Income 2024: -$31,9502024

Highlighted filing

2024

Revenue$206,822
Expenses$238,772
Net Income-$31,950
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$40,831
Liabilities
$18,485
Net assets
$22,346
Revenue
$206,822
Expenses
$238,772
Net income
-$31,950
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.18$0.22$2.07$2.39$0.32
2023Summary only. Only limited summary data is available for this year.$0.61$0.04$0.57$2.10$2.17$0.07
2022Summary only. Only limited summary data is available for this year.$1.06$0.03$1.02$2.34$2.78$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.11$1.40$4.39$2.09$2.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$1.58$0.80$0.82$0.70$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$1.60$1.34$2.88$3.22$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.32$0.08$2.30$2.72$0.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.02$0.50$2.62$2.57$0.05
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.01$0.56$2.25$2.21$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$2.06$1.70$0.36
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.34$0.11$2.16$2.25$0.09
2013Summary only. Only limited summary data is available for this year.$0.54$0.35$0.20$2.81$2.42$0.39
2012Summary only. Only limited summary data is available for this year.$0.24$0.44$0.19$2.85$3.06$0.21
2011Summary only. Only limited summary data is available for this year.$0.50$0.49$0.01$2.58$2.81$0.24
2010Summary only. Only limited summary data is available for this year.$0.67$0.43$0.25$3.11$2.92$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 22, 2025
Return Version
2024v5.2
Gross Receipts
$207,409
Mission and Program Overview

Mission

The mission of the southern appalachian historical assoc. Is to explore, preserve, and share the regions rich cultural heritage. We accomplish that mission through theatrical, educational, and museum programming. Our geographical area covered is watauga and adjacent counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$40,127$38,900▼ $1,227
Loans From Officers Directors-$8,391-
Cash and Non-Interest-Bearing Accounts$20,819$1,931▼ $18,888
Total Assets$60,946$40,831▼ $20,115
Liabilities
Accounts Payable and Accrued Expenses$2,437$5,252▲ $2,815
Other Liabilities$1,876$4,842▲ $2,966
Total Liabilities$4,313$18,485▲ $14,172
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,295$15,722▼ $33,573
Net Assets With Donor Restrictions$7,338$6,624▼ $714
Total Net Assets Fund Balance$56,633$22,346▼ $34,287
Total Liabilities and Net Assets / Fund Balance$60,946$40,831▼ $20,115

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$38,900$70,761-
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Stephanie GreerChair
Jim MarshVice Chair
Brenda CouncilBoard Member
Brenda PollardBoard Member
Don CoverBoard Member
Donald FidlerBoard Member
Donna McneilBoard Member
Joe BentleyBoard Member
Lauren OsborneBoard Member
Mark HowellBoard Member
Mary GreeneBoard Member
David WilliamsSecretary
William Winkler IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,704
Program Service Revenue
$143,247
Investment Income
$211
Other Revenue
$660
All Other Contributions
$22,365
Change in Net Assets
$-31,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$166,815
Other Expenses$71,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,998--$154,998
All Other Expenses$20,313--$20,313
Advertising$14,505--$14,505
Payroll Taxes$11,817--$11,817
Insurance$7,728--$7,728
Fees for Services Accounting$5,412--$5,412
Fees for Services Other$4,850--$4,850
Office Expenses$3,199--$3,199
Depreciation Depletion$1,227--$1,227
Other Expenses$374--$374
Total Functional Expenses$238,772$0$0$238,772
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-$8,391-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Production Fees Payable$3,000
Accrued Wages$1,600
Payroll Taxes$122
Presold Tix$120
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

“Part vi, line 11b it is the policy of the board of directors to review the form 990 before it is filed with the irs. The review takes place at the regularly scheduled board meeting that occurs prior to the due date for filing the tax return. Each member will be sent an electronic copy by email to study. At the next regularly scheduled meeting, the agenda will include review and discussion of the form 990. The chair and/or the treasurer will review the document page by page and take questions from the board. Official action accepting the document will be considered.”

Conflict of interest policy compliance Part VI line 12C

“Part vi, line 12c any possible conflicts of interest are reviewed at the organizations board meeting on an annual basis.”

Governing documents etc available to public Part VI line 19

“Part vi, line 19 the documents are available at the organizations main office. They may be requested in writing, by fax, or by phone. They will soon be available online.”

Filing and Contact Details

Filer

Filer Name
Southern Appalachian Historical Association Inc
EIN
56-6003584
In Care Of
% WILLIAM WINKLER III
Phone
8282642120
Address
PO BOX 295, BOONE, NC 28607

Signing Officer

Name
William Winkler Iii
Title
Current Treasurer
Phone
8282642120
Signed
2025-08-22
Discuss with paid preparer
Yes

Organization Details

Formed
1951
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
63
Volunteers
17

Preparer

Firm
Ryan C Blair CPA Pllc
Address
895 STATE FARM ROAD STE 301, BOONE, NC 28607
Preparer
Ryan C Blair
Phone
8282645500
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Change in restricted assets 38,682”

List of other expenses Part IX line 24E

“Bank and processing fees 13,376 concessions expense 7,480 repairs and maintenance 62 ticket expense 293 event expense 200 fines 29 -------- total 21,440”

Raw XML AppendixShowing 400 of 497 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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