Civic Intelligence

Kate Duncan Smith Daughters of the American Revolution School

990 • Fiscal year 2020 • EIN 63-0338084

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 10, 2021

Organization ProfileN/A
6077 Main StreetGrant, AL 35747-8333

(256) 728-4236

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.07x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

63rd percentile

$86,877

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

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

Asset Growth

34th percentile

0.6%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

59th percentile

5.4%

Faster revenue growth than 59% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$4,036,544

Up $24,281 (+0.6%) from 2019

Net Assets

Down

$3,969,211

Down $38,394 (-1.0%) from 2019

Liabilities

Up

$67,333

Up $62,675 (+1346%) from 2019

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin15th percentile

Revenue

Up

$962,635

Up $49,321 (+5.4%) from 2019

Expenses

Down

$1,168,260

Down $71,802 (-5.8%) from 2019

Net Income

Up

-$205,625

Up $121,123 (+37%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,567,903Liabilities 2011: $2,519Net Assets 2011: $4,565,3842011Assets 2012: $4,665,556Liabilities 2012: $2,940Net Assets 2012: $4,662,6162012Assets 2013: $4,564,291Liabilities 2013: $3,027Net Assets 2013: $4,561,2642013Assets 2014: $4,484,565Liabilities 2014: $3,242Net Assets 2014: $4,481,3232014Assets 2015: $4,327,956Liabilities 2015: $3,457Net Assets 2015: $4,324,4992015Assets 2016: $4,433,350Liabilities 2016: $3,160Net Assets 2016: $4,430,1902016Assets 2017: $4,489,543Liabilities 2017: $3,251Net Assets 2017: $4,486,2922017Assets 2018: $4,215,461Liabilities 2018: $4,373Net Assets 2018: $4,211,0882018Assets 2019: $4,012,263Liabilities 2019: $4,658Net Assets 2019: $4,007,6052019Assets 2020: $4,036,544Liabilities 2020: $67,333Net Assets 2020: $3,969,2112020Assets 2021: $3,991,125Liabilities 2021: $5,023Net Assets 2021: $3,986,1022021Assets 2022: $3,754,129Liabilities 2022: $5,033Net Assets 2022: $3,749,0962022Assets 2023: $3,972,636Liabilities 2023: $5,408Net Assets 2023: $3,967,2282023Assets 2024: $4,492,339Liabilities 2024: $5,408Net Assets 2024: $4,486,9312024Assets 2025: $4,766,374Liabilities 2025: $5,408Net Assets 2025: $4,760,9662025

Highlighted filing

2020

Assets$4,036,544
Liabilities$67,333
Net Assets$3,969,211
Open 2020 Filing

Operations Trend

Revenue Growth59th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,100,659Expenses 2011: $1,035,355Net Income 2011: $1,065,3042011Revenue 2012: $1,017,074Expenses 2012: $1,053,666Net Income 2012: -$36,5922012Revenue 2013: $754,570Expenses 2013: $970,471Net Income 2013: -$215,9012013Revenue 2014: $946,164Expenses 2014: $1,104,032Net Income 2014: -$157,8682014Revenue 2015: $832,352Expenses 2015: $1,108,008Net Income 2015: -$275,6562015Revenue 2016: $1,160,737Expenses 2016: $1,111,612Net Income 2016: $49,1252016Revenue 2017: $1,156,325Expenses 2017: $1,156,711Net Income 2017: -$3862017Revenue 2018: $780,826Expenses 2018: $1,181,628Net Income 2018: -$400,8022018Revenue 2019: $913,314Expenses 2019: $1,240,062Net Income 2019: -$326,7482019Revenue 2020: $962,635Expenses 2020: $1,168,260Net Income 2020: -$205,6252020Revenue 2021: $1,182,922Expenses 2021: $1,194,968Net Income 2021: -$12,0462021Revenue 2022: $1,018,493Expenses 2022: $1,217,375Net Income 2022: -$198,8822022Revenue 2023: $1,122,762Expenses 2023: $1,200,180Net Income 2023: -$77,4182023Revenue 2024: $1,410,406Expenses 2024: $1,272,980Net Income 2024: $137,4262024Revenue 2025: $1,266,218Expenses 2025: $1,272,568Net Income 2025: -$6,3502025

Highlighted filing

2020

Revenue$962,635
Expenses$1,168,260
Net Income-$205,625
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 10, 2021
Return Version
2019v5.2
Gross Receipts
$2,094,705
Mission and Program Overview

Mission

It is the mission of the kate duncan smith dar school to educate the boys and girls of gunter mountain.

It is the mission of the kate duncan smith dar school to educate the children of gunter mountain.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,765,606$2,642,261▼ $123,345
Investments Other Securities$960,118$1,113,484▲ $153,366
Cash and Non-Interest-Bearing Accounts$239,945$156,076▼ $83,869
Savings and Temporary Cash Investments$44,971$106,331▲ $61,360
Total Assets$4,012,263$4,036,544▲ $24,281
Other Assets Total$1,623$18,392▲ $16,769
Liabilities
Unsecured Notes Loans Payable$0$62,400▲ $62,400
Other Liabilities$4,658$4,933▲ $275
Total Liabilities$4,658$67,333▲ $62,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,439,193$3,211,933▼ $227,260
Net Assets With Donor Restrictions$568,412$757,278▲ $188,866
Total Net Assets Fund Balance$4,007,605$3,969,211▼ $38,394
Total Liabilities and Net Assets / Fund Balance$4,012,263$4,036,544▲ $24,281

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,257,488$4,289,219-
Other Land Buildings$41,167$220,278-
Land$43,380--
Equipment$113,774$692,809-
Leasehold Improvements$186,452$448,178-
Other Securities$1,113,484--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$7,109,772$154,802▲ $675,650$130,910$7,633,867
2018$6,818,373$206,465▲ $419,701$140,069$7,109,772
2017$6,655,873$82,967▲ $270,675$78,268$6,818,373
2016$6,272,399$172,672▲ $351,894$56,199$6,655,873
2015$6,019,377$47,916▲ $338,192$51,115$6,272,399
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather GreenAdministratorFT$86,877$86,877

Board Members and Trustees

NameTitle
Cheryl P HarrisonChairman, Executive Board
Peggy S JohnsonHonorary Chairman for Life
Rita P HortonHonorary Chairman for Life
Morgan M LakeSchool Chairmen
Denise D VanburenPresident General, Nsdar
Judy C OstlerTX Advisor to the President General
Melvina P PhillipsVice Chairman, Executive B
Nancy S FolkVice President General, Ex
Athelia GibbsSecretary, Executive Board
Gail W MooreTreasurer, Executive Board
Adele E LancasterTrustee
Beth WatkinsTrustee
Betty D MooreTrustee
Cecile WimberleyTrustee
Charlotte H BlairTrustee
Cindy WigleyTrustee
Gina M LacroixTrustee
Hampton SmithTrustee
Hellen PolkTrustee
Jean W VaughanTrustee
Jeanellen H MeltonTrustee
Jessie C SchniperTrustee
Kay S AlstonTrustee
Kay YarbroughTrustee
Lanabeth L HorgenTrustee
Larry WardTrustee
Leann TurbyfillTrustee
Lynn F YoungTrustee
Mildred R ByarsTrustee
Mindy T Kammeyer-priceTrustee
Ob MccorkleTrustee
Patrice F BirnerTrustee
Patrice R DonnellyTrustee
Rhonda B Van ZandtTrustee
Ricky SutphinTrustee
Sara C CraftTrustee
Sharla L LukenTrustee
Susan G TillmanTrustee
Susan TomlinsonTrustee
Yvonne S BooneTrustee
Tammy B ClemonsAl State Regent
Shelby D WardParliamentarian
Ann YamrusPres Gen. Appointee
Carol P SchwenkPres Gen. Appointee
Ginger a PoffenbergerPres Gen. Appointee
Glenn S RutlandPres Gen. Appointee
Peggy K ScullyPres Gen. Appointee
Stephanie K ChasezPres Gen. Appointee
Revenue and Support

Revenue Composition

Contributions and Grants
$850,652
Program Service Revenue
$0
Investment Income
$43,788
Other Revenue
$68,195
All Other Contributions
$761,812
Change in Net Assets
$-205,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$962,635
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$712,032
Total Revenue per Audited Statements
$1,674,667
Total Revenue per Form 990
$962,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$691,734
Salaries, Compensation, and Employee Benefits$329,899
Grants and Similar Amounts Paid$146,627
Total Fundraising Expense$30,405
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$227,139--$227,139
Comp Disqual Persons$219,578--$219,578
Grants to Domestic Individuals$146,627--$146,627
Insurance$120,631--$120,631
Current Officers, Directors, Trustees, and Key Employees-$86,877-$86,877
All Other Expenses$49,928--$49,928
Office Expenses$42,766--$42,766
Payroll Taxes$23,444--$23,444
Other Expenses$23,155-$30,405$23,155
Fees for Service Investment Mgmnt Fees$13,479--$13,479
Fees for Services Accounting$10,503--$10,503
Travel$8,376--$8,376
Total Functional Expenses$1,050,978$86,877$30,405$1,168,260

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,208,648
Expenses per Audited Statements$1,168,260
Total Expenses per Form 990$1,168,260
Expenses Not Reported on Form 990$40,388
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposits$4,933
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The executive director and the accountant of the organization reviews and approves all information before filing.”

Form 990, Part VI, Section B, Line 15

“Compensation for each employee and all levels of management is approved by the board of trustees.”

Form 990, Part VI, Section C, Line 19

“Documents are made available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Kate Duncan Smith Dar School
EIN
63-0338084
Phone
2567284236
Address
6077 MAIN STREET, GRANT, AL 35747-8333

Signing Officer

Name
Heather Green
Title
Executive Director
Phone
2567284236
Signed
2021-02-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Heather Green
Formed
1924
Legal Domicile
Al
Voting Board Members
11
Independent Board Members
11
Employees
28
Volunteers
0

Preparer

Firm
Mda Professional Group Pc
Address
PO BOX 1188, ALBERTVILLE, AL 35950
Preparer
Robin Young
Phone
2568785548
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Unrealized gain - unrestricted fund 16,781. Unrealized gain - temporarily restricted fund 21,143. Current year transfers from various funds 270,675. Current year transfers to various funds -141,368.”

FORM 990, PART XII, LINE 2C:

“The responsibility for oversight of the audit and the selection of the independent accountant has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The endowment fund investments are to be held indefinitely. The income from the fund is expendable to support school purposes, building and maintenance, and to provide scholarships to eligible students.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Permanently restricted revenue 674,109.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Permanently restricted expenses 40,388.”

Raw XML AppendixShowing 400 of 845 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/PersonNm17JEAN W VAUGHAN
IRS990/Form990PartVIISectionAGrp/PersonNm18JEANELLEN H MELTON
IRS990/Form990PartVIISectionAGrp/PersonNm19JESSIE C SCHNIPER
IRS990/Form990PartVIISectionAGrp/PersonNm20JUDY C OSTLER
IRS990/Form990PartVIISectionAGrp/PersonNm21KAY S ALSTON
IRS990/Form990PartVIISectionAGrp/PersonNm22KAY YARBROUGH
IRS990/Form990PartVIISectionAGrp/PersonNm23LANABETH L HORGEN
IRS990/Form990PartVIISectionAGrp/PersonNm24LARRY WARD
IRS990/Form990PartVIISectionAGrp/PersonNm25LEANN TURBYFILL
IRS990/Form990PartVIISectionAGrp/PersonNm26LYNN F YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm27MELVINA P PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm28MILDRED R BYARS
IRS990/Form990PartVIISectionAGrp/PersonNm29MINDY T KAMMEYER-PRICE
IRS990/Form990PartVIISectionAGrp/PersonNm30MORGAN M LAKE
IRS990/Form990PartVIISectionAGrp/PersonNm31NANCY S FOLK
IRS990/Form990PartVIISectionAGrp/PersonNm32OB MCCORKLE
IRS990/Form990PartVIISectionAGrp/PersonNm33PATRICE F BIRNER
IRS990/Form990PartVIISectionAGrp/PersonNm34PATRICE R DONNELLY
IRS990/Form990PartVIISectionAGrp/PersonNm35PEGGY K SCULLY
IRS990/Form990PartVIISectionAGrp/PersonNm36PEGGY S JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm37RHONDA B VAN ZANDT
IRS990/Form990PartVIISectionAGrp/PersonNm38RICKY SUTPHIN
IRS990/Form990PartVIISectionAGrp/PersonNm39RITA P HORTON
IRS990/Form990PartVIISectionAGrp/PersonNm40SARA C CRAFT
IRS990/Form990PartVIISectionAGrp/PersonNm41SHARLA L LUKEN
IRS990/Form990PartVIISectionAGrp/PersonNm42SHELBY D WARD
IRS990/Form990PartVIISectionAGrp/PersonNm43STEPHANIE K CHASEZ
IRS990/Form990PartVIISectionAGrp/PersonNm44SUSAN G TILLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm45SUSAN TOMLINSON
IRS990/Form990PartVIISectionAGrp/PersonNm46TAMMY B CLEMONS
IRS990/Form990PartVIISectionAGrp/PersonNm47YVONNE S BOONE
IRS990/Form990PartVIISectionAGrp/PersonNm48HEATHER GREEN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt290
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt420
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt430
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt440
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt480
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRES GEN. APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY, EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRES GEN. APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIRMAN, EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT GENERAL, NSDAR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER, EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRES GEN. APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRES GEN. APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TX ADVISOR TO THE PRESIDENT GENERAL
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27VICE CHAIRMAN, EXECUTIVE B
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30SCHOOL CHAIRMEN
IRS990/Form990PartVIISectionAGrp/TitleTxt31VICE PRESIDENT GENERAL, EX

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,036,544
Liabilities
$67,333
Net assets
$3,969,211
Revenue
$962,635
Expenses
$1,168,260
Net income
-$205,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.77$0.01$4.76$1.27$1.27$0.01
2024Detailed filing. Detailed filing data is available for this year.$4.49$0.01$4.49$1.41$1.27$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.97$0.01$3.97$1.12$1.20$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.75$0.01$3.75$1.02$1.22$0.20
2021Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.99$1.18$1.19$0.01
2020Detailed filing. Detailed filing data is available for this year.$4.04$0.07$3.97$0.96$1.17$0.21
2019Detailed filing. Detailed filing data is available for this year.$4.01$0.00$4.01$0.91$1.24$0.33
2018Detailed filing. Detailed filing data is available for this year.$4.22$0.00$4.21$0.78$1.18$0.40
2017Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$1.16$1.16$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.43$0.00$4.43$1.16$1.11$0.05
2015Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.32$0.83$1.11$0.28
2014Detailed filing. Detailed filing data is available for this year.$4.48$0.00$4.48$0.95$1.10$0.16
2013Summary only. Only limited summary data is available for this year.$4.56$0.00$4.56$0.75$0.97$0.22
2012Summary only. Only limited summary data is available for this year.$4.67$0.00$4.66$1.02$1.05$0.04
2011Summary only. Only limited summary data is available for this year.$4.57$0.00$4.57$2.10$1.04$1.07