Civic Intelligence

Kate Duncan Smith Daughters of the American Revolution School

990 • Fiscal year 2025 • EIN 63-0338084

Oct 01, 2024 to Sep 30, 2025 • Filed on Jan 30, 2026

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

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

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

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

35th percentile

-0.5%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

64th percentile

$93,475

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

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

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$4,766,374

Up $274,035 (+6.1%) from 2024

Net Assets

Up

$4,760,966

Up $274,035 (+6.1%) from 2024

Liabilities

Flat

$5,408

Flat from 2024

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin35th percentile

Revenue

Down

$1,266,218

Down $144,188 (-10%) from 2024

Expenses

Down

$1,272,568

Down $412 (-0.0%) from 2024

Net Income

Down

-$6,350

Down $143,776 (-105%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2025

Assets$4,766,374
Liabilities$5,408
Net Assets$4,760,966
Open 2025 Filing

Operations Trend

Revenue Growth21st 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

2025

Revenue$1,266,218
Expenses$1,272,568
Net Income-$6,350
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$1,554,987
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$2,686,690$2,683,315▼ $3,375
Investments Other Securities$1,187,906$1,468,152▲ $280,246
Cash and Non-Interest-Bearing Accounts$507,637$513,688▲ $6,051
Savings and Temporary Cash Investments$68,806$62,450▼ $6,356
Total Assets$4,492,339$4,766,374▲ $274,035
Other Assets Total$41,300$38,769▼ $2,531
Liabilities
Other Liabilities$5,408$5,408→ $0
Total Liabilities$5,408$5,408→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,203,943$3,234,918▲ $30,975
Net Assets With Donor Restrictions$1,282,988$1,526,048▲ $243,060
Total Net Assets Fund Balance$4,486,931$4,760,966▲ $274,035
Total Liabilities and Net Assets / Fund Balance$4,492,339$4,766,374▲ $274,035

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,956,796$5,043,246-
Other Land Buildings$28,258$237,978-
Land$43,380--
Equipment$95,300$831,116-
Leasehold Improvements$559,581$564,408-
Other Securities$1,468,152--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,595,471$159,762▲ $585,462$226,380$8,908,315
2023$7,507,843$132,926▲ $1,349,570$207,780$8,595,471
2022$7,183,094$207,604▲ $478,585$189,473$7,507,843
2021$8,457,330$93,641▼ $1,041,171$159,645$7,183,094
2020$7,633,867$387,775▲ $889,327$134,562$8,457,330
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather GreenAdministratorFT$93,475$93,475

Board Members and Trustees

NameTitle
Melvina P PhillipsChairman, Executive Board
Peggy S JohnsonHonorary Chair for Life
Rita P HortonHonorary Chair for Life
Cheryl P HarrisonHonorary Chair for Life, E
Ellen TuckerState School Chair
Athelia GibbsVice Chair, Executive Boar
Patrice R DonnellyVice President General
Gail W MooreTreasurer, Executive Board
Amelia K LangfordTrustee
Beth CagleTrustee
Carol TeetersTrustee
Christina M RamosTrustee
Cindy WigleyTrustee
Cricket C CriglerTrustee
Dawn Moulthrop BradyTrustee
Elaine M SholtyTrustee
Hampton SmithTrustee
Helen R PowellTrustee
Janeal N ShannonTrustee
Kay YarbroughTrustee
Larry WardTrustee
Lynn F YoungTrustee
Marria Elliot BlinnTrustee
Mindy T Kammeyer-priceTrustee
Ricky SutphinTrustee
Sue Ellen AdamsTrustee
Susan JohnstonTrustee
Suzanne LandryTrustee
Vicky C FrolichTrustee
Suzanne L ShaverCorresponding Secretary
Jean W VaughanHonorary Member
Shelby D WardHonorary Member
Tammy B ClemonsParliamentarian
Betty D MooreRecording Secretary
Audra L WhiteSTATE REGENT'S APPOINTEE
Janet E DeatonSTATE REGENT'S APPOINTEE
Jessi C ScniperSTATE REGENT'S APPOINTEE
Malinda WilliamsSTATE REGENT'S APPOINTEE
Nancy S FolkSTATE REGENT'S APPOINTEE
Revenue and Support

Revenue Composition

Contributions and Grants
$1,112,131
Program Service Revenue
$0
Investment Income
$83,331
Other Revenue
$70,756
All Other Contributions
$968,031
Change in Net Assets
$-6,350

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,266,218
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$642,889
Total Revenue per Audited Statements
$1,909,107
Total Revenue per Form 990
$1,266,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$746,955
Salaries, Compensation, and Employee Benefits$385,174
Grants and Similar Amounts Paid$140,439
Total Fundraising Expense$31,584
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$263,411--$263,411
Depreciation Depletion$214,419--$214,419
Insurance$144,455--$144,455
Grants to Domestic Individuals$140,439--$140,439
Current Officers, Directors, Trustees, and Key Employees-$94,391-$94,391
All Other Expenses$62,302--$62,302
Office Expenses$35,704--$35,704
Travel$34,272--$34,272
Other Expenses$29,468-$31,584$29,468
Payroll Taxes$27,372--$27,372
Fees for Services Accounting$21,791--$21,791
Fees for Service Investment Mgmnt Fees$16,863--$16,863
Total Functional Expenses$1,146,593$94,391$31,584$1,272,568

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,320,174
Expenses per Audited Statements$1,272,568
Total Expenses per Form 990$1,272,568
Expenses Not Reported on Form 990$47,606
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$5,408
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
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Green
Formed
1924
Legal Domicile
Al
Voting Board Members
11
Independent Board Members
11
Employees
22
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 - temporary restricted fund 13,614. Unrealized gain - unrestricted fund 2,313. Current year transfers from various funds 805,221. Current year transfers to various funds -540,763.”

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 and investment losses 626,962.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Permanently restricted expenses 47,606.”

Raw XML AppendixShowing 400 of 750 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/PersonNm31VICKY C FROLICH
IRS990/Form990PartVIISectionAGrp/PersonNm32SUZANNE LANDRY
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IRS990/Form990PartVIISectionAGrp/PersonNm35KAY YARBROUGH
IRS990/Form990PartVIISectionAGrp/PersonNm36MARRIA ELLIOT BLINN
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IRS990/Form990PartVIISectionAGrp/PersonNm38CAROL TEETERS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
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IRS990/Form990PartVIISectionAGrp/TitleTxt0STATE REGENT'S APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR, EXECUTIVE BOAR
IRS990/Form990PartVIISectionAGrp/TitleTxt2STATE REGENT'S APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4HONORARY CHAIR FOR LIFE, E
IRS990/Form990PartVIISectionAGrp/TitleTxt5STATE REGENT'S APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7HONORARY MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10STATE SCHOOL CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11HONORARY MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER, EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15STATE REGENT'S APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18STATE REGENT'S APPOINTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19CHAIRMAN, EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21VICE PRESIDENT GENERAL
IRS990/Form990PartVIISectionAGrp/TitleTxt22HONORARY CHAIR FOR LIFE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24HONORARY CHAIR FOR LIFE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26CORRESPONDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt27PARLIAMENTARIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt33TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt34TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt35TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt36TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt37TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt38TRUSTEE
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$4,766,374
Liabilities
$5,408
Net assets
$4,760,966
Revenue
$1,266,218
Expenses
$1,272,568
Net income
-$6,350
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