Civic Intelligence

Appalachian Mtn Regional Campus Council

EIN 58-1888092 • 501(c)3 • Blue Ridge, GA

Profile

The council performs services necessary to provide a college campus in epworth, ga and ongoing scholarships for its students.

PO Box 275Blue Ridge, GA 30513
Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

2nd percentile

-168%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

18th percentile

-8.9%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-81%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,415,277

Down $137,968 (-8.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$1,415,277

Down $137,968 (-8.9%) from 2024

Revenue

Down

$82,185

Down $360,249 (-81%) from 2024

Expenses

Up

$220,153

Up $127,283 (+137%) from 2024

Net Income

Down

-$137,968

Down $487,532 (-139%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,137,603Liabilities 2011: $0Net Assets 2011: $1,137,6032011Assets 2012: $1,147,268Liabilities 2012: $0Net Assets 2012: $1,147,2682012Assets 2013: $1,263,153Liabilities 2013: $0Net Assets 2013: $1,263,1532013Assets 2014: $1,785,844Liabilities 2014: $0Net Assets 2014: $1,785,8442014Assets 2015: $1,563,923Liabilities 2015: $0Net Assets 2015: $1,563,9232015Assets 2016: $1,416,369Liabilities 2016: $0Net Assets 2016: $1,416,3692016Assets 2017: $1,494,371Liabilities 2017: $0Net Assets 2017: $1,494,3712017Assets 2018: $1,587,557Liabilities 2018: $0Net Assets 2018: $1,587,5572018Assets 2019: $1,458,909Liabilities 2019: $0Net Assets 2019: $1,458,9092019Assets 2020: $1,524,375Liabilities 2020: $0Net Assets 2020: $1,524,3752020Assets 2021: $1,824,956Liabilities 2021: $0Net Assets 2021: $1,824,9562021Assets 2022: $1,388,963Liabilities 2022: $0Net Assets 2022: $1,388,9632022Assets 2023: $1,203,681Liabilities 2023: $0Net Assets 2023: $1,203,6812023Assets 2024: $1,553,245Liabilities 2024: $0Net Assets 2024: $1,553,2452024Assets 2025: $1,415,277Liabilities 2025: $0Net Assets 2025: $1,415,2772025

Highlighted filing

2025

Assets$1,415,277
Liabilities$0
Net Assets$1,415,277

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $143,7362011Expenses 2012: $94,0172012Expenses 2013: $43,2812013Revenue 2014: $572,489Expenses 2014: $49,798Net Income 2014: $522,6912014Revenue 2015: $105,409Expenses 2015: $327,330Net Income 2015: -$221,9212015Revenue 2016: $58,144Expenses 2016: $205,698Net Income 2016: -$147,5542016Revenue 2017: $135,036Expenses 2017: $57,034Net Income 2017: $78,0022017Revenue 2018: $180,833Expenses 2018: $87,647Net Income 2018: $93,1862018Revenue 2019: $113,136Expenses 2019: $241,784Net Income 2019: -$128,6482019Revenue 2020: $149,758Expenses 2020: $84,292Net Income 2020: $65,4662020Revenue 2021: $383,082Expenses 2021: $82,501Net Income 2021: $300,5812021Revenue 2022: $69,168Expenses 2022: $505,161Net Income 2022: -$435,9932022Revenue 2023: $79,280Expenses 2023: $264,562Net Income 2023: -$185,2822023Revenue 2024: $442,434Expenses 2024: $92,870Net Income 2024: $349,5642024Revenue 2025: $82,185Expenses 2025: $220,153Net Income 2025: -$137,9682025

Highlighted filing

2025

Revenue$82,185
Expenses$220,153
Net Income-$137,968

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$0.08$0.22$0.14
2024Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$0.44$0.09$0.35
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$0.08$0.26$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.00$1.39$0.07$0.51$0.44
2021Summary only. Only limited summary data is available for this year.$1.82$0.00$1.82$0.38$0.08$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.00$1.52$0.15$0.08$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.00$1.46$0.11$0.24$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.59$0.18$0.09$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.14$0.06$0.08
2016Summary only. Only limited summary data is available for this year.$1.42$0.00$1.42$0.06$0.21$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.11$0.33$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.57$0.05$0.52
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.14
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$79,280
Mission and Program Overview

Mission

The council performs services necessary to provide a college campus in epworth, ga and ongiong scholarships for its students.

The council performs services necessary to provide educational opportunities in epworth ga and awards scholarship funds for local students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,060,856$957,050▼ $103,806
Savings and Temporary Cash Investments$53,682$120,185▲ $66,503
Land, Buildings, and Equipment, Net$261,205$115,576▼ $145,629
Cash and Non-Interest-Bearing Accounts$13,220$10,870▼ $2,350
Total Assets$1,388,963$1,203,681▼ $185,282
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$915,824$766,370▼ $149,454
Net Assets Without Donor Restrictions$473,139$437,311▼ $35,828
Total Net Assets Fund Balance$1,388,963$1,203,681▼ $185,282
Total Liabilities and Net Assets / Fund Balance$1,388,963$1,203,681▼ $185,282

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,306$610-
Land$3,180--
Equipment$18,090$6,599-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jane BrackettPresident
Becky GuthrieVice President
Joyce MitchellSecretary
Nolan WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,070
Program Service Revenue
$0
Investment Income
$45,652
Other Revenue
$21,558
All Other Contributions
$12,070
Change in Net Assets
$-185,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$29,750$159,771-$159,771
Occupancy-$51,658-$51,658
Insurance-$7,333-$7,333
Depreciation Depletion-$6,634-$6,634
Fees for Services Accounting-$1,000-$1,000
Office Expenses-$186-$186
Total Functional Expenses$29,750$234,812$0$264,562
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
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
No
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

All members of the board receive a copy of the form 990 tax return and the schedules to review and discuss prior to filing the tax return.

Form 990 availability to public Part VI line 18

The organization makes its governing documents, conflict of interest policy and financial statements available for review upon request by the public.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy and fiancial statements availbale for review upon request by the public.

Filing and Contact Details

Filer

Filer Name
Appalachian Mtn Regional Campus Council
EIN
58-1888092
Address
PO BOX 275, BLUE RIDGE, GA 30513

Signing Officer

Name
Jane Bracket
Title
President
Phone
7064924059
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Mimi Gregory Smith CPA
Address
PO BOX 998, BLUE RIDGE, GA 30513
Preparer
Melisa Smith
Phone
7064552533
Raw XML Appendix330 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.

Path#Value
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IRS990/BooksInCareOfDetail/PersonNm0NOLAN WALKER
IRS990/BooksInCareOfDetail/PhoneNum07064924059
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IRS990/BooksInCareOfDetail/USAddress/CityNm0BLUE RIDGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030513
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IRS990/CollectionsOfArtInd0false
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IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/CYContributionsGrantsAmt012070
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0264562
IRS990/CYOtherRevenueAmt021558
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-185282
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0264562
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/Desc0THE COUNCIL COLLECTS CONTRIBUTIONS FROM INDIVIDUALS AND ESTATES TO PROVIDE SCHOLARSHIPS TO STUDENTS.
IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt050
IRS990/GrossReceiptsAmt079280
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt01060856
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipCostOrOtherBssAmt0122785
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0THE COUNCIL PERFORMS SERVICES NECESSARY TO PROVIDE EDUCATIONAL OPPORTUNITIES IN EPWORTH GA AND AWARDS SCHOLARSHIP FUNDS FOR LOCAL STUDENTS.
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0473139
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IRS990/OtherExpensesGrp/Desc0SCHOLARSHIP GUARANTEED PMT
IRS990/OtherExpensesGrp/Desc1CHANGE IN FMV INVESTMENTS
IRS990/OtherExpensesGrp/Desc2BUSINESS MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc3DONATED FURNITURE AND EQUIPM
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt06599
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FIANCIAL STATEMENTS AVAILBALE FOR REVIEW UPON REQUEST BY THE PUBLIC.
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANE BRACKET
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07064924059
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPALACHIAN MTN REGIONAL CAMPUS COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0APPA
ReturnHeader/Filer/EIN0581888092
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 275
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MIMI GREGORY SMITH CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 998
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLUE RIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030513
ReturnHeader/PreparerPersonGrp/PhoneNum07064552533
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELISA SMITH
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ReturnHeader/ReturnTs02023-11-07T09:12:15-05:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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