Civic Intelligence

Friends of Fort Macon Inc

EIN 58-2079801 • 501(c)3 • Atlantic Beach, NC

Profile

Fund raising for historical education

2303 East Fort Macon RoadAtlantic Beach, NC 28512

n/A

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-8.1%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$102,303

Down $12,715 (-11%) from 2024

Liabilities

Up

$392

Up $392 from 2024

Net Assets

Down

$101,911

Down $13,107 (-11%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin32nd percentile

Revenue

Up

$162,593

Up $14,909 (+10%) from 2024

Expenses

Up

$175,700

Up $74,215 (+73%) from 2024

Net Income

Down

-$13,107

Down $59,306 (-128%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$150K$100K$50K$0Assets 2021: $51,614Liabilities 2021: $0Net Assets 2021: $51,6152021Assets 2022: $58,725Liabilities 2022: $0Net Assets 2022: $58,7242022Assets 2023: $68,819Liabilities 2023: $0Net Assets 2023: $68,8192023Assets 2024: $115,018Liabilities 2024: $0Net Assets 2024: $115,0182024Assets 2025: $102,303Liabilities 2025: $392Net Assets 2025: $101,9112025

Highlighted filing

2025

Assets$102,303
Liabilities$392
Net Assets$101,911
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2021: $72,385Expenses 2021: $53,387Net Income 2021: $18,9982021Revenue 2022: $52,150Expenses 2022: $45,040Net Income 2022: $7,1102022Revenue 2023: $106,903Expenses 2023: $96,809Net Income 2023: $10,0942023Revenue 2024: $147,684Expenses 2024: $101,485Net Income 2024: $46,1992024Revenue 2025: $162,593Expenses 2025: $175,700Net Income 2025: -$13,1072025

Highlighted filing

2025

Revenue$162,593
Expenses$175,700
Net Income-$13,107
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$102,303
Liabilities
$392
Net assets
$101,911
Revenue
$162,593
Expenses
$175,700
Net income
-$13,107
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.63$1.76$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$1.48$1.01$0.46
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.07$0.97$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.52$0.45$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.72$0.53$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$170,607
Mission and Program Overview

Mission

Fund raising for historical education

Program Services

DescriptionGrantsExpenses
HISTORICAL GUN PRESERVATION, LIVING HISTORY AND EXHIBIT DEMONSTRATION-$169,708
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EMMETT S ACKERMANVice Preside-$0--
MARILYN SANTINISecretary/Tr-$0--
MARK E GREINERPresidentPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Halloween Fundr$19,644$19,644$7,758$11,886
Total Events$19,644$19,644$7,758$11,886
Filing and Contact Details

Filer

Filer Name
Friends of Fort Macon Inc
EIN
58-2079801
Phone
2523423949
Address
2303 EAST FORT MACON ROAD, ATLANTIC BEACH, NC 28512

Signing Officer

Name
Mark E Greiner
Title
President
Phone
2523423949
Signed
2026-02-16
Discuss with paid preparer
Yes

Preparer

Firm
Cs Smith & Associates Pllc
Address
310 GEORGE ST, NEW BERN, NC 28562-5682
Preparer
Charles S Smith CPA
Phone
2526311410
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Publishing royalties 355 total 355”

Form 990-ez, Part I, Line 16

“Trail run fundraiser cost of goods sold 2,340 challenge coin fundraiser cost of goods sold 25,524 expenses 539 403 insurance 1,646 historic preservation 137,334 meals 474 name tags 43 bank & credit card fees 1,249 sec of state license 103 dues & memberships 210 total 169,865”

Form 990-ez, Part II, Line 24

“Nc sales tax refund receivable 0 1,423 total 0 1,423”

Form 990-ez, Part II, Line 26

“CREDIT CARD PAYALE 0 392”

Raw XML Appendix159 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOREHEAD CITY
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IRS990EZ/ExcessOrDeficitForYearAmt0-13107
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IRS990EZ/GrossReceiptsAmt0170607
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/MembershipDuesAmt0735
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0115018
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0101911
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IRS990EZ/OccupancyRentUtltsAndMaintAmt096
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt230.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EMMETT S ACKERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARILYN SANTINI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK E GREINER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01423
IRS990EZ/OtherExpensesTotalAmt0169865
IRS990EZ/OtherRevenueTotalAmt0355
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FUND RAISING FOR HISTORICAL EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt0466
IRS990EZ/ProgramServiceRevenueAmt054702
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HISTORICAL GUN PRESERVATION, LIVING HISTORY AND EXHIBIT DEMONSTRATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0169708
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt08014
IRS990EZ/SpecialEventsNetIncomeLossAmt018364
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0392
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0175700
IRS990EZ/TotalProgramServiceExpensesAmt0169708
IRS990EZ/TotalRevenueAmt0162593
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt088437
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0144434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0101093
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt060823
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt039762
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0434549
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0355
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt081815
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03250
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt085065
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0519969
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0170607
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0519969
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07758
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HALLOWEEN FUNDR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019644
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019644
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011886
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07758
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07758
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PUBLISHING ROYALTIES 355 TOTAL 355
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAIL RUN FUNDRAISER COST OF GOODS SOLD 2,340 CHALLENGE COIN FUNDRAISER COST OF GOODS SOLD 25,524 EXPENSES 539 403 INSURANCE 1,646 HISTORIC PRESERVATION 137,334 MEALS 474 NAME TAGS 43 BANK & CREDIT CARD FEES 1,249 SEC OF STATE LICENSE 103 DUES & MEMBERSHIPS 210 TOTAL 169,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NC SALES TAX REFUND RECEIVABLE 0 1,423 TOTAL 0 1,423
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CREDIT CARD PAYALE 0 392
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK E GREINER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02523423949
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF FORT MACON INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0582079801
ReturnHeader/Filer/PhoneNum02523423949
ReturnHeader/Filer/USAddress/AddressLine1Txt02303 EAST FORT MACON ROAD
ReturnHeader/Filer/USAddress/CityNm0ATLANTIC BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028512
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0853094167
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CS SMITH & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 GEORGE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW BERN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0285625682
ReturnHeader/PreparerPersonGrp/PhoneNum02526311410
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES S SMITH CPA
ReturnHeader/ReturnTs02026-02-18T09:14:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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