Civic Intelligence

Asheville City Schools Foundation Inc

EIN 58-1836982 • 501(c)3 • Asheville, NC

Profile

The mission of the asheville city schools foundation (acsf) is to promote success for all asheville city schools students by engaging & mobilizing the entire community to support enriching and innovative educational activities.

PO Box 3196Asheville, NC 28802-3196

www.acsf.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.09x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.6%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$72,500

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

2.7%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-0.5%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$2,996,413

Up $78,985 (+2.7%) from 2023

Liabilities

Down

$114,278

Down $35,936 (-24%) from 2023

Net Assets

Up

$2,882,135

Up $114,921 (+4.2%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin58th percentile

Revenue

Down

$1,333,270

Down $6,898 (-0.5%) from 2023

Expenses

Down

$1,218,349

Down $44,863 (-3.6%) from 2023

Net Income

Up

$114,921

Up $37,965 (+49%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,107,691Liabilities 2010: $106,109Net Assets 2010: $1,001,5822010Assets 2011: $1,151,999Liabilities 2011: $135,744Net Assets 2011: $1,016,2552011Assets 2012: $1,354,913Liabilities 2012: $194,543Net Assets 2012: $1,160,3702012Assets 2013: $1,410,678Liabilities 2013: $188,878Net Assets 2013: $1,221,8002013Assets 2014: $1,568,982Liabilities 2014: $213,785Net Assets 2014: $1,355,1972014Assets 2015: $1,811,420Liabilities 2015: $199,960Net Assets 2015: $1,611,4602015Assets 2016: $1,654,277Liabilities 2016: $187,860Net Assets 2016: $1,466,4172016Assets 2017: $1,923,843Liabilities 2017: $193,611Net Assets 2017: $1,730,2322017Assets 2018: $2,145,848Liabilities 2018: $198,596Net Assets 2018: $1,947,2522018Assets 2019: $2,216,722Liabilities 2019: $138,224Net Assets 2019: $2,078,4982019Assets 2020: $2,355,612Liabilities 2020: $83,546Net Assets 2020: $2,272,0662020Assets 2021: $3,193,864Liabilities 2021: $224,620Net Assets 2021: $2,969,2442021Assets 2022: $2,961,129Liabilities 2022: $270,871Net Assets 2022: $2,690,2582022Assets 2023: $2,917,428Liabilities 2023: $150,214Net Assets 2023: $2,767,2142023Assets 2024: $2,996,413Liabilities 2024: $114,278Net Assets 2024: $2,882,1352024

Highlighted filing

2024

Assets$2,996,413
Liabilities$114,278
Net Assets$2,882,135
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $389,545Expenses 2010: $354,957Net Income 2010: $34,5882010Revenue 2011: $551,907Expenses 2011: $465,300Net Income 2011: $86,6072011Revenue 2012: $679,099Expenses 2012: $534,984Net Income 2012: $144,1152012Expenses 2013: $637,7872013Revenue 2014: $910,082Expenses 2014: $776,685Net Income 2014: $133,3972014Revenue 2015: $1,104,396Expenses 2015: $847,168Net Income 2015: $257,2282015Revenue 2016: $698,900Expenses 2016: $843,943Net Income 2016: -$145,0432016Revenue 2017: $1,039,680Expenses 2017: $775,867Net Income 2017: $263,8132017Revenue 2018: $1,062,562Expenses 2018: $844,089Net Income 2018: $218,4732018Revenue 2019: $987,006Expenses 2019: $855,760Net Income 2019: $131,2462019Revenue 2020: $1,112,621Expenses 2020: $919,053Net Income 2020: $193,5682020Revenue 2021: $1,825,023Expenses 2021: $1,127,845Net Income 2021: $697,1782021Revenue 2022: $779,982Expenses 2022: $1,058,968Net Income 2022: -$278,9862022Revenue 2023: $1,340,168Expenses 2023: $1,263,212Net Income 2023: $76,9562023Revenue 2024: $1,333,270Expenses 2024: $1,218,349Net Income 2024: $114,9212024

Highlighted filing

2024

Revenue$1,333,270
Expenses$1,218,349
Net Income$114,921
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,996,413
Liabilities
$114,278
Net assets
$2,882,135
Revenue
$1,333,270
Expenses
$1,218,349
Net income
$114,921
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.00$0.11$2.88$1.33$1.22$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.92$0.15$2.77$1.34$1.26$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.27$2.69$0.78$1.06$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.22$2.97$1.83$1.13$0.70
2020Detailed filing. Detailed filing data is available for this year.$2.36$0.08$2.27$1.11$0.92$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.22$0.14$2.08$0.99$0.86$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.15$0.20$1.95$1.06$0.84$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.19$1.73$1.04$0.78$0.26
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.19$1.47$0.70$0.84$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.81$0.20$1.61$1.10$0.85$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.21$1.36$0.91$0.78$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.19$1.22$0.64
2012Summary only. Only limited summary data is available for this year.$1.35$0.19$1.16$0.68$0.53$0.14
2011Summary only. Only limited summary data is available for this year.$1.15$0.14$1.02$0.55$0.47$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.11$1.00$0.39$0.35$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,354,875
Mission and Program Overview

Mission

The mission of the asheville city schools foundation (acsf) is to promote success for all asheville city schools students by engaging & mobilizing the entire community to support enriching and innovative educational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,593,073$2,661,565▲ $68,492
Cash and Non-Interest-Bearing Accounts$268,783$200,128▼ $68,655
Pledges and Grants Receivable-$100,000-
Accounts Receivable$2,961$5,192▲ $2,231
Prepaid Expenses and Deferred Charges$4,544$4,173▼ $371
Land, Buildings, and Equipment, Net$4,798$2,583▼ $2,215
Total Assets$2,917,428$2,996,413▲ $78,985
Other Assets Total$43,269$22,772▼ $20,497
Liabilities
Other Liabilities$109,796$70,001▼ $39,795
Accounts Payable and Accrued Expenses$40,418$44,277▲ $3,859
Total Liabilities$150,214$114,278▼ $35,936
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,593,077$2,661,565▲ $68,488
Net Assets Without Donor Restrictions$174,137$220,570▲ $46,433
Total Net Assets Fund Balance$2,767,214$2,882,135▲ $114,921
Total Liabilities and Net Assets / Fund Balance$2,917,428$2,996,413▲ $78,985

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,583$12,917$15,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$234,222$5,400▲ $16,773-$244,967
2022$185,969$6,600▲ $52,833-$234,222
2021$185,969$17,815▲ $5,822-$185,969
2020$185,969$1,150▲ $4,316-$185,969
2019$185,969$1,000▲ $6,304-$185,969
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Copland RudolphExecutive DiFT$72,500$72,500

Board Members and Trustees

NameTitle
AIDAN O'DONNELLBoard Member
Bella GloverBoard Member
D Tyrell McgirtBoard Member
Deborah BaileyBoard Member
Irene PickensBoard Member
James CarterBoard Member
Jen Rhode WardBoard Member
Kimberly Nava EggettBoard Member
Landon WardBoard Member
Lyndi HewittBoard Member
Maggie FehrmanBoard Member
Marcus KirkmanBoard Member
Melissa KledisBoard Member
Paiden CastelblancoBoard Member
Ruafika CobbBoard Member
Sara MetzgerBoard Member
Tracey BarrettBoard Member
Velene FaganBoard Member
Ximena Del CorralBoard Member
Amanda PattanayakExec Team
Amieris LavenderExec Team
Julie KoenkeExec Team
Robert LambExec Team
Revenue and Support

Revenue Composition

Contributions and Grants
$1,140,806
Program Service Revenue
$36,499
Investment Income
$153,503
Other Revenue
$2,462
All Other Contributions
$992,276
Change in Net Assets
$114,921

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,333,270
Revenue Not Reported on Form 990
$18,200
Total Revenue per Audited Statements
$1,351,470
Total Revenue per Form 990
$1,333,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$525,915
Grants and Similar Amounts Paid$430,506
Other Expenses$261,928
Total Fundraising Expense$62,964
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$430,506--$430,506
Other Salaries and Wages$338,983$19,050$19,050$377,083
Current Officers, Directors, Trustees, and Key Employees$18,125$27,188$27,188$72,501
Other Employee Benefits$33,780$4,374$4,374$42,528
Payroll Taxes$26,851$3,476$3,476$33,803
Occupancy$19,976$4,994-$24,970
Fees for Services Other-$17,084$7,402$24,486
Other Expenses$16,058--$16,058
Fees for Services Accounting-$14,192-$14,192
Office Expenses$7,397$1,236$1,474$10,107
Insurance-$7,848-$7,848
Conferences and Meetings$3,100$775-$3,875
Advertising$2,343$586-$2,929
Depreciation Depletion$2,215--$2,215
Total Functional Expenses$1,054,582$100,803$62,964$1,218,349

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,236,549
Expenses per Audited Statements$1,218,349
Total Expenses per Form 990$1,218,349
Expenses Not Reported on Form 990$18,200
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,605
Fundraising Gross Income$17,925
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Irl Celebration$17,925$17,925$7,451$10,474
Total Events$17,925$17,925$21,605$-3,680
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$61,001
Scholarships Payable$9,000
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

“The 990 is prepared by independent accountants, reviewed by management, presented to the executive committee for review, and once it is approved, presented to the entire board for final approval or proposed revision.”

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

“Annually conflict of interest statements are required to be signed by each board member. The statements affirm that the policy has been read and either that no conflict of interest exists or discloses any such conflict.”

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

“In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the executive director. The board of directors sets the executive director salary after a performance review and a check of comparable salary information for nonprofit organizations with similar budgets.”

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

“In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the executive director. The board of directors sets the executive director salary after a performance review and a check of comparable salary information for nonprofit organizations with similar budgets.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and audited financials statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Asheville City Schools Foundation
EIN
58-1836982
Phone
8283506134
Address
PO BOX 3196, ASHEVILLE, NC 28802-3196

Signing Officer

Name
Copland Rudolph
Title
Executive Director
Phone
8283506134
Signed
2025-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Copland Rudolph
Formed
1988
Legal Domicile
Nc
Voting Board Members
23
Independent Board Members
23
Employees
12
Volunteers
40

Preparer

Firm
Leah B Noel CPA Pc
Address
14 S PACK SQ 503, ASHEVILLE, NC 28801
Preparer
Leah B Noel CPA
Phone
8283334529
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the asheville city schools foundation (acsf) is to promote success for all asheville city schools students by engaging & mobilizing the entire community to support enriching and innovative educational activities.”

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