Civic Intelligence

Rocky Mount Historical Association

EIN 62-0674646 • 501(c)3 • Piney Flats, TN

Profile

LIVING HISTORY MUSEUM.

200 Hyder Hill Rd PO Box 160Piney Flats, TN 37686

www.rockymountmuseum.com

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$60,700

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

87th percentile

48%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

121%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$720,280

Up $234,686 (+48%) from 2023

Liabilities

Down

$23,522

Down $18,979 (-45%) from 2023

Net Assets

Up

$696,758

Up $253,665 (+57%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin88th percentile

Revenue

Up

$565,589

Up $309,203 (+121%) from 2023

Expenses

Up

$310,200

Up $8,133 (+2.7%) from 2023

Net Income

Up

$255,389

Up $301,070 (+659%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$800K$600K$400K$200K$0Assets 2011: $177,305Liabilities 2011: $10,531Net Assets 2011: $166,7742011Assets 2012: $622,833Liabilities 2012: $14,582Net Assets 2012: $608,2512012Assets 2013: $574,402Liabilities 2013: $16,165Net Assets 2013: $558,2372013Assets 2014: $234,947Liabilities 2014: $12,197Net Assets 2014: $222,7502014Assets 2015: $216,125Liabilities 2015: $14,018Net Assets 2015: $202,1072015Assets 2016: $191,558Liabilities 2016: $19,629Net Assets 2016: $171,9292016Assets 2017: $209,906Liabilities 2017: $9,538Net Assets 2017: $200,3682017Assets 2018: $244,011Liabilities 2018: $15,450Net Assets 2018: $228,5612018Assets 2019: $198,254Liabilities 2019: $19,462Net Assets 2019: $178,7922019Assets 2020: $217,585Liabilities 2020: $47,606Net Assets 2020: $169,9792020Assets 2021: $268,340Liabilities 2021: $21,814Net Assets 2021: $246,5262021Assets 2022: $443,573Liabilities 2022: $19,718Net Assets 2022: $423,8552022Assets 2023: $485,594Liabilities 2023: $42,501Net Assets 2023: $443,0932023Assets 2024: $720,280Liabilities 2024: $23,522Net Assets 2024: $696,7582024

Highlighted filing

2024

Assets$720,280
Liabilities$23,522
Net Assets$696,758
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $235,770Expenses 2011: $236,611Net Income 2011: -$8412011Revenue 2012: $728,849Expenses 2012: $286,656Net Income 2012: $442,1932012Expenses 2013: $314,5882013Revenue 2014: $381,214Expenses 2014: $285,515Net Income 2014: $95,6992014Revenue 2015: $280,057Expenses 2015: $293,166Net Income 2015: -$13,1092015Revenue 2016: $265,848Expenses 2016: $287,922Net Income 2016: -$22,0742016Revenue 2017: $285,492Expenses 2017: $265,294Net Income 2017: $20,1982017Revenue 2018: $260,726Expenses 2018: $259,976Net Income 2018: $7502018Revenue 2019: $238,261Expenses 2019: $276,224Net Income 2019: -$37,9632019Revenue 2020: $233,412Expenses 2020: $252,110Net Income 2020: -$18,6982020Revenue 2021: $294,419Expenses 2021: $255,256Net Income 2021: $39,1632021Revenue 2022: $475,664Expenses 2022: $298,319Net Income 2022: $177,3452022Revenue 2023: $256,386Expenses 2023: $302,067Net Income 2023: -$45,6812023Revenue 2024: $565,589Expenses 2024: $310,200Net Income 2024: $255,3892024

Highlighted filing

2024

Revenue$565,589
Expenses$310,200
Net Income$255,389
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$720,280
Liabilities
$23,522
Net assets
$696,758
Revenue
$565,589
Expenses
$310,200
Net income
$255,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.20$0.24$6.97$5.66$3.10$2.55
2023Detailed filing. Detailed filing data is available for this year.$4.86$0.43$4.43$2.56$3.02$0.46
2022Detailed filing. Detailed filing data is available for this year.$4.44$0.20$4.24$4.76$2.98$1.77
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.22$2.47$2.94$2.55$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.18$0.48$1.70$2.33$2.52$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.98$0.19$1.79$2.38$2.76$0.38
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.15$2.29$2.61$2.60$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.10$2.00$2.85$2.65$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.92$0.20$1.72$2.66$2.88$0.22
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.14$2.02$2.80$2.93$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.12$2.23$3.81$2.86$0.96
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$0.16$5.58$3.15
2012Summary only. Only limited summary data is available for this year.$6.23$0.15$6.08$7.29$2.87$4.42
2011Summary only. Only limited summary data is available for this year.$1.77$0.11$1.67$2.36$2.37$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$588,586
Mission and Program Overview

Mission

LIVING HISTORY MUSEUM.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$382,455$440,231▲ $57,776
Cash and Non-Interest-Bearing Accounts$49,439$165,720▲ $116,281
Pledges and Grants Receivable$28,250$84,199▲ $55,949
Inventories for Sale or Use$18,791$22,934▲ $4,143
Prepaid Expenses and Deferred Charges$6,124$7,196▲ $1,072
Accounts Receivable$535$0▼ $535
Total Assets$485,594$720,280▲ $234,686
Liabilities
Accounts Payable and Accrued Expenses$42,501$23,522▼ $18,979
Total Liabilities$42,501$23,522▼ $18,979
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$418,774$593,605▲ $174,831
Net Assets With Donor Restrictions$24,319$103,153▲ $78,834
Total Net Assets Fund Balance$443,093$696,758▲ $253,665
Total Liabilities and Net Assets / Fund Balance$485,594$720,280▲ $234,686

Asset Categories

AssetBook ValueDepreciationBasis
Land$370,500-$370,500
Equipment$28,104$51,978$80,082
Leasehold Improvements$41,627$13,799$55,426
Buildings$0$41,502$41,502

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$0---$0
2022$0---$0
2021$0---$0
2020$0---$0
2019$0---$0
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cody BoringExecutive DirectorFT$60,700$60,700

Board Members and Trustees

NameTitle
David DoanPast President
Don DavisPresident
Steven HobbsVice President
Barbara StreetTrustee
Carrie SchwartzTrustee
Daryl CarterTrustee
Hiram RashTrustee
Jamie HyderTrustee
Jim HagerTrustee
Jim KellyTrustee
Judy SlaughterTrustee
Lee HuntTrustee
Rebecca SmithTrustee
Ron RoachTrustee
Teresa YoungTrustee
Tony SayreTrustee
Sarah StandridgeSecretary
Mary ConnerTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$522,389
Program Service Revenue
$25,883
Investment Income
$4
Other Revenue
$17,313
All Other Contributions
$398,364
Change in Net Assets
$255,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$182,949
Other Expenses$127,251
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,869$32,944$0$109,813
Current Officers, Directors, Trustees, and Key Employees$42,490$18,210$0$60,700
All Other Expenses$32,797$0$0$32,797
Payroll Taxes$9,067$3,369$0$12,436
Other Expenses$11,413$0$0$11,413
Depreciation Depletion$4,124$4,124$0$8,248
Advertising$7,788$0$0$7,788
Insurance$6,723$0$0$6,723
Fees for Services Accounting$2,545$3,000$0$5,545
Interest$5,363$0$0$5,363
Office Expenses$2,719$1,165$0$3,884
Travel$1,525$0$0$1,525
Total Functional Expenses$245,879$64,321$0$310,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,492
Fundraising Direct Expenses$15,057
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Rocky Mount Historical Association
EIN
62-0674646
Phone
4235387396
Address
200 HYDER HILL RD PO BOX 160, PINEY FLATS, TN 37686

Signing Officer

Name
Cody Boring
Title
Executive Director
Phone
4235387396
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cody Boring
Formed
1958
Legal Domicile
Tn
Voting Board Members
16
Independent Board Members
16
Employees
8
Volunteers
0

Preparer

Firm
Olinger & Associates Pllc
Address
601 VOLUNTEER PKWY SUITE C, BRISTOL, TN 37620
Preparer
Judy S Olinger CPA
Phone
4239893387
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

“The association trys to get members that are from all major counties in northeast tennessee that have a business or historical interest. The association holds an annual meeting in august. The nominating committee puts forward a slate of officers and members. Officers are elected yearly and the borad of trustees are elected for three year terms. Members present at the annual meeting nomiate candidates and they elect by show of hands.”

Pt VI, Line 11B

“The treasurer and executive committee review the 990 before filing.”

Pt VI, Line 12C

“A person is removed immediately after finding out about the conflict of interest.”

Pt VI, Line 15A

“The board votes on the salary of these individuals at the may or june meeting.”

Pt VI, Line 15B

“Copies of the governing documents are made available to the public by request.”

Form 990, Part IX, Line 24E

“Bank service charges 2025. 2025. 0. 0.”

Form 990, Part IX, Line 24E

“Maintenance & security 3667. 3667. 0. 0.”

Form 990, Part IX, Line 24E

“DUES 7509. 7509. 0. 0.”

Form 990, Part IX, Line 24E

“Meals and entertainment 4175. 4175. 0. 0.”

Form 990, Part IX, Line 24E

“Groud & lawn maintenance 8283. 8283. 0. 0.”

Form 990, Part IX, Line 24E

“Farm supplies 6103. 6103. 0. 0.”

Form 990, Part IX, Line 24E

“Property tax 1035. 1035. 0. 0.”

Financial Statement Notes

Pt V, Line 4

“Insure the future existance of the historical site.”

Pt III, Line 4

“To help preserve the historical treasures at rocky mount.”

Raw XML AppendixShowing 400 of 573 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASUER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION MAINTAINS A 34 ACRE SITE WITH 5 HISTORIC STRUCTURES & 18,000 SQ FT VISITOR CENTER WITH 5,500 SQ FT OF EXHIBIT AREA. THE EXECUTIVE DIRECTOR HELPS TO MAINTAIN THE OVER 16,000 MUSEUM OBJECTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION PROMOTES ITS PROGRAMS THROUGH ITS WEBSITE AND THE PUBLICATION & DISTRIBUTION OF A MEMBERSHIP NEWSLETTER.
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