Civic Intelligence

Mountain T O P Inc.

990 • Fiscal year 2020 • EIN 62-0988352

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 29, 2021

PO Box 128Altamont, TN 37301

(931) 692-3999

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.64x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.95x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

35th percentile

-0.6%

Higher net margin than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

43rd percentile

$36,807

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

31st percentile

-0.1%

Faster asset growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-38%

Faster revenue growth than 12% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,096,734

Down $1,539 (-0.1%) from 2019

Net Assets

Down

$400,028

Down $4,422 (-1.1%) from 2019

Liabilities

Up

$696,706

Up $2,883 (+0.4%) from 2019

Revenue

Down

$736,838

Down $460,815 (-38%) from 2019

Expenses

Down

$741,260

Down $368,648 (-33%) from 2019

Net Income

Down

-$4,422

Down $92,167 (-105%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $873,193Liabilities 2010: $306,277Net Assets 2010: $566,9162010Assets 2011: $895,746Liabilities 2011: $395,188Net Assets 2011: $500,5582011Assets 2012: $889,190Liabilities 2012: $369,303Net Assets 2012: $519,8872012Assets 2013: $1,001,509Liabilities 2013: $489,025Net Assets 2013: $512,4842013Assets 2014: $1,030,649Liabilities 2014: $515,499Net Assets 2014: $515,1502014Assets 2015: $1,117,950Liabilities 2015: $577,367Net Assets 2015: $540,5832015Assets 2016: $1,118,662Liabilities 2016: $581,129Net Assets 2016: $537,5332016Assets 2017: $1,151,631Liabilities 2017: $741,832Net Assets 2017: $409,7992017Assets 2018: $1,086,993Liabilities 2018: $751,196Net Assets 2018: $335,7972018Assets 2019: $1,098,273Liabilities 2019: $693,823Net Assets 2019: $404,4502019Assets 2020: $1,096,734Liabilities 2020: $696,706Net Assets 2020: $400,0282020Assets 2021: $1,207,618Liabilities 2021: $534,332Net Assets 2021: $673,2862021Assets 2022: $1,163,420Liabilities 2022: $464,773Net Assets 2022: $698,6472022Assets 2023: $1,051,343Liabilities 2023: $508,824Net Assets 2023: $542,5192023Assets 2024: $1,008,013Liabilities 2024: $644,177Net Assets 2024: $363,8362024

Highlighted filing

2020

Assets$1,096,734
Liabilities$696,706
Net Assets$400,028

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,089,0032010Expenses 2011: $1,109,4712011Expenses 2012: $1,154,2042012Revenue 2013: $1,137,998Expenses 2013: $1,147,828Net Income 2013: -$9,8302013Revenue 2014: $1,242,143Expenses 2014: $1,237,485Net Income 2014: $4,6582014Revenue 2015: $1,268,466Expenses 2015: $1,243,033Net Income 2015: $25,4332015Revenue 2016: $1,209,437Expenses 2016: $1,212,487Net Income 2016: -$3,0502016Revenue 2017: $1,023,584Expenses 2017: $1,151,318Net Income 2017: -$127,7342017Revenue 2018: $1,098,712Expenses 2018: $1,162,054Net Income 2018: -$63,3422018Revenue 2019: $1,197,653Expenses 2019: $1,109,908Net Income 2019: $87,7452019Revenue 2020: $736,838Expenses 2020: $741,260Net Income 2020: -$4,4222020Revenue 2021: $1,115,851Expenses 2021: $842,593Net Income 2021: $273,2582021Revenue 2022: $986,900Expenses 2022: $932,881Net Income 2022: $54,0192022Revenue 2023: $800,129Expenses 2023: $976,191Net Income 2023: -$176,0622023Revenue 2024: $786,253Expenses 2024: $970,047Net Income 2024: -$183,7942024

Highlighted filing

2020

Revenue$736,838
Expenses$741,260
Net Income-$4,422
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 29, 2021
Return Version
2020v4.1
Gross Receipts
$736,838
Mission and Program Overview

Mission

The primary exempt purpose of the organization is to conduct summer camps for youth, children, and adults to provide assistance to families in the cumberland mountains of rural tennessee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$863,070$809,865▼ $53,205
Investments in Publicly Traded Securities$126,735$139,184▲ $12,449
Cash and Non-Interest-Bearing Accounts$68,667$101,531▲ $32,864
Inventories for Sale or Use$39,801$46,154▲ $6,353
Loans From Officers Directors$25,000--
Total Assets$1,098,273$1,096,734▼ $1,539
Liabilities
Mortgage Notes Payable Secured by Investment Property$494,672$358,498▼ $136,174
Other Liabilities-$285,891-
Deferred Revenue$124,195$49,149▼ $75,046
Accounts Payable and Accrued Expenses$49,956$3,168▼ $46,788
Total Liabilities$693,823$696,706▲ $2,883
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$404,450$400,028▼ $4,422
Total Net Assets Fund Balance$404,450$400,028▼ $4,422
Total Liabilities and Net Assets / Fund Balance$1,098,273$1,096,734▼ $1,539

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$692,185$842,683$1,534,868
Equipment$3,880$118,389$122,269
Land$113,800-$113,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rev Ed SimmonsPrevious Executive Director-$36,807$36,807
Julie KeelInterim Executive DirectorPT$36,708$36,708

Board Members and Trustees

NameTitle
John MccartyFacilities Chair
John RobinsonFinance Chair
Emily ChadwickProgram Chair
Robert WillemsTrustees Chair Resource Dev
Reed BradfordTrustee & Facilities
Bill JoyTrustee & Finance
Curtis PiperTrustee & Resource Developmen
Tony BrawnerFacilities
Justin CampbellFinance
Phil SwordsFinance
Caroline HurstProgram
Erika ScissomProgram
Keri CressProgram & Personnel
Elise BurnsResource Development
Mac SmithResource Development
Steven SolomonResource Development Vice CHA
John TiffanyResource Devolopment Committe
Steve KoelblSecretary & Facilities
Rev Matthew KellyTennessee Conf Representativ
Revenue and Support

Revenue Composition

Contributions and Grants
$525,657
Program Service Revenue
$191,661
Investment Income
$0
Other Revenue
$19,520
All Other Contributions
$525,657
Change in Net Assets
$-4,422

Audited Revenue Reconciliation

Revenue per Audited Statements
$736,838
Total Revenue per Audited Statements
$736,838
Total Revenue per Form 990
$736,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$389,392
Other Expenses$351,868
Total Fundraising Expense$61,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,206$33,147$28,412$236,765
Current Officers, Directors, Trustees, and Key Employees$54,401$10,292$8,822$73,515
Other Employee Benefits$42,110$7,967$6,829$56,906
All Other Expenses$22,313$19,793$14,708$56,814
Depreciation Depletion$49,529$5,503-$55,032
Insurance$31,671--$31,671
Occupancy$27,093--$27,093
Payroll Taxes$16,432$3,109$2,665$22,206
Fees for Services Other-$19,543-$19,543
Interest$15,881--$15,881
Office Expenses-$7,370-$7,370
Other Expenses$3,647$1,739-$3,647
Total Functional Expenses$571,361$108,463$61,436$741,260

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$741,260
Total Expenses per Audited Statements$741,260
Total Expenses per Form 990$741,260
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$25,000--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Eidl Loan Payable$150,000
Sba Ppp Loan Payable$110,891
Fahe Emergency Loan$25,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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

The form 990 is reviewed by the executive director prior to filing with the internal revenue service.

Governing documents etc available to public Part VI line 19

All governing documents, policies, and financial statements are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Mountain Top Inc
EIN
62-0988352
Address
PO BOX 128, ALTAMONT, TN 37301

Signing Officer

Name
Michael Feely
Title
Executive Direc
Phone
9316923999
Signed
2021-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Keel
Formed
1976
Legal Domicile
Tn
Voting Board Members
20
Independent Board Members
20
Employees
56
Volunteers
35

Preparer

Firm
Bellenfant Pllc
Address
2919 BERRY HILL DR, NASHVILLE, TN 37204
Preparer
John Bellenfant CPA
Phone
6153708700
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The organization has evaluated its tax positions in accordance with the codification standard relating to accounting for uncertainty in income taxes. The organization believes that it has taken no uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PREVIOUS EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt3RESOURCE DEVOLOPMENT COMMITTE
IRS990/Form990PartVIISectionAGrp/TitleTxt4FACILITIES CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TENNESSEE CONF REPRESENTATIV
IRS990/Form990PartVIISectionAGrp/TitleTxt6RESOURCE DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PROGRAM
IRS990/Form990PartVIISectionAGrp/TitleTxt8RESOURCE DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROGRAM & PERSONNEL
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE & RESOURCE DEVELOPMEN
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE & FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt13FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt14RESOURCE DEVELOPMENT VICE CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE & FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEES CHAIR RESOURCE DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt17FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt18PROGRAM CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY & FACILITIES
IRS990/Form990PartVIISectionAGrp/TitleTxt20FINANCE CHAIR
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IRS990/FormationYr01976
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0736838
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0809865
IRS990/LandBldgEquipCostOrOtherBssAmt01770937
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt025000
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO CONDUCT SUMMER CAMPS FOR YOUTH, CHILDREN, AND ADULTS TO PROVIDE ASSISTANCE TO FAMILIES IN THE CUMBERLAND MOUNTAINS OF RURAL TENNESSEE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0494672
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0358498
IRS990/NetAssetsOrFundBalancesBOYAmt0404450
IRS990/NetAssetsOrFundBalancesEOYAmt0400028
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0404450
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IRS990/OccupancyGrp/ProgramServicesAmt027093
IRS990/OccupancyGrp/TotalAmt027093
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07370
IRS990/OfficeExpensesGrp/TotalAmt07370
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06829
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07967
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042110
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056906
IRS990/OtherExpensesGrp/Desc0SEASONAL PROGRAM STAFF
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CAMP FOOD AND KITCHEN
IRS990/OtherExpensesGrp/Desc3SPECIAL ACTIVITIES AND EVENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01739
IRS990/OtherExpensesGrp/ProgramServicesAmt054348
IRS990/OtherExpensesGrp/ProgramServicesAmt169380
IRS990/OtherExpensesGrp/ProgramServicesAmt29350
IRS990/OtherExpensesGrp/ProgramServicesAmt33647
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IRS990/OtherExpensesGrp/TotalAmt171119
IRS990/OtherExpensesGrp/TotalAmt29350
IRS990/OtherExpensesGrp/TotalAmt33647
IRS990/OtherLiabilitiesGrp/EOYAmt0285891
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
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IRS990/OtherRevenueTotalAmt019520
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028412
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033147
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0175206
IRS990/OtherSalariesAndWagesGrp/TotalAmt0236765
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03109
IRS990/PayrollTaxesGrp/ProgramServicesAmt016432
IRS990/PayrollTaxesGrp/TotalAmt022206
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JULIE KEEL
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT FEES
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IRS990/PYTotalRevenueAmt01197653
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IRS990/ReconcilationRevenueExpnssAmt0-4422
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0512248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0475921
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0333544
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0428511
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02275881
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt019620
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt025719
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09188
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt018813
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt031067
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0104407
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86590
IRS990ScheduleA/PublicSupportPY170Pct00.87170
IRS990ScheduleA/PublicSupportTotal170Amt02061094
IRS990ScheduleA/SubstantialContributorsTotAmt0214787
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0525657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0512248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0475921
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0333544
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0428511

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.64$0.36$0.79$0.97$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.51$0.54$0.80$0.98$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.46$0.70$0.99$0.93$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.53$0.67$1.12$0.84$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.70$0.40$0.74$0.74$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.69$0.40$1.20$1.11$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.75$0.34$1.10$1.16$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.74$0.41$1.02$1.15$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.12$0.58$0.54$1.21$1.21$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.58$0.54$1.27$1.24$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.52$0.52$1.24$1.24$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.49$0.51$1.14$1.15$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.37$0.52$1.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.40$0.50$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.31$0.57$1.09