Civic Intelligence

Mayland Community College Enterprise Corporation

EIN 82-4286903 • 501(c)3 • Spruce Pine, NC

Profile

Our mission is to assist in the redevelopment of Mitchell, Avery, and Yancey communities and create a climate that attracts entrepreneurs, residents, and visitors in an effort to bring vitality to the area. Provide supplemental support to Mayland Community College.

200 Mayland DriveSpruce Pine, NC 28777

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.30x

Higher debt load relative to assets than 82% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.19x

Higher debt load relative to revenue than 81% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Net Margin

74th percentile

25%

Higher net margin than 74% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

99th percentile

$315,021

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 41.1% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2025

Asset Growth

94th percentile

181%

Faster asset growth than 94% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

44%

Faster revenue growth than 78% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$480,273

Up $309,189 (+181%) from 2024

Liabilities

Up

$143,010

Up $113,667 (+387%) from 2024

Net Assets

Up

$337,263

Up $195,522 (+138%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin74th percentile

Revenue

Up

$767,400

Up $233,147 (+44%) from 2024

Expenses

Up

$571,878

Up $135,330 (+31%) from 2024

Net Income

Up

$195,522

Up $97,817 (+100%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$600K$400K$200K$0Assets 2022: $51,913Liabilities 2022: $46,805Net Assets 2022: $5,1082022Assets 2023: $92,555Liabilities 2023: $48,519Net Assets 2023: $44,0362023Assets 2024: $171,084Liabilities 2024: $29,343Net Assets 2024: $141,7412024Assets 2025: $480,273Liabilities 2025: $143,010Net Assets 2025: $337,2632025

Highlighted filing

2025

Assets$480,273
Liabilities$143,010
Net Assets$337,263
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2022: $166,505Expenses 2022: $190,572Net Income 2022: -$24,0672022Revenue 2023: $351,244Expenses 2023: $312,316Net Income 2023: $38,9282023Revenue 2024: $534,253Expenses 2024: $436,548Net Income 2024: $97,7052024Revenue 2025: $767,400Expenses 2025: $571,878Net Income 2025: $195,5222025

Highlighted filing

2025

Revenue$767,400
Expenses$571,878
Net Income$195,522
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$480,273
Liabilities
$143,010
Net assets
$337,263
Revenue
$767,400
Expenses
$571,878
Net income
$195,522
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.80$1.43$3.37$7.67$5.72$1.96
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.29$1.42$5.34$4.37$0.98
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.49$0.44$3.51$3.12$0.39
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.47$0.05$1.67$1.91$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 6, 2026
Return Version
2024v5.2
Gross Receipts
$774,602
Mission and Program Overview

Mission

Our mission is to assist in the redevelopment of Mitchell, Avery, and Yancey communities and create a climate that attracts entrepreneurs, residents, and visitors in an effort to bring vitality to the area. Provide supplemental support to Mayland Community College.

Our mission is to assist in the redevelopment of Mitchell, Avery, and Yancey communities and create a climate that attracts entrepreneurs, residents,and visitors in an effort to bring vitality to the area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$140,031$394,566▲ $254,535
Land, Buildings, and Equipment, Net$29,275$78,489▲ $49,214
Prepaid Expenses and Deferred Charges-$4,514-
Accounts Receivable$1,778$2,704▲ $926
Total Assets$171,084$480,273▲ $309,189
Liabilities
Other Liabilities$12,555$129,125▲ $116,570
Accounts Payable and Accrued Expenses$16,788$13,885▼ $2,903
Total Liabilities$29,343$143,010▲ $113,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$141,741$337,263▲ $195,522
Total Net Assets Fund Balance$141,741$337,263▲ $195,522
Total Liabilities and Net Assets / Fund Balance$171,084$480,273▲ $309,189

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,731$7,735$48,466
Leasehold Improvements$37,758$2,937$40,695
Land$0--
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Dr John BoydPresident/ CEOPT$315,021$315,021
Amanda BuchananTreasurer / CFOPT$155,496$155,496

Board Members and Trustees

NameTitle
Nancy BurlesonChair
Bryan PetersonBoard Member
Courtney MauzyBoard Member
Drey PhillipsBoard member
Edwina SluderBoard Member
Johnny RiddleBoard Member
Linda LarsonBoard Member
Amanda Buchanan-
Dr John Boyd-
Garland HoneycuttSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$708,545
Investment Income
$0
Other Revenue
$58,855
All Other Contributions
$0
Change in Net Assets
$195,522

Audited Revenue Reconciliation

Revenue per Audited Statements
$767,400
Revenue Not Reported on Form 990
$31,402
Total Revenue per Audited Statements
$798,802
Total Revenue per Form 990
$767,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$429,385
Salaries, Compensation, and Employee Benefits$142,493
Total Fundraising Expense$3,501
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$211,338$7,573$0$218,911
Other Salaries and Wages$126,075$1,327$0$127,402
Office Expenses$53,991$12,023$0$66,014
Fees for Services Accounting$0$23,046$0$23,046
Payroll Taxes$14,843$248$0$15,091
Advertising$5,923$6,975$0$12,898
Depreciation Depletion$7,700$1,359$0$9,059
Insurance$6,167$325$0$6,492
Other Expenses$0$0$3,501$3,501
Total Functional Expenses$515,501$52,876$3,501$571,878

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$603,280
Expenses per Audited Statements$571,878
Total Expenses per Form 990$571,878
Expenses Not Reported on Form 990$31,402
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
Due to Mayland Community College$129,125
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
No
Other officer compensation reviewed
No
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
Mayland Community College Enterprise Corporation
EIN
82-4286903
Phone
8287657351
Address
200 Mayland Drive, Spruce Pine, NC 28777

Signing Officer

Name
John C Boyd
Title
Executive Director
Phone
8287657351
Signed
2026-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John C Boyd
Formed
2018
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
8
Employees
11
Volunteers
8

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST SUITE 1, ASHEVILLE, NC 28801
Preparer
Todd Oldenburg
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The 990 is prepared by a CPA firm, reviewed by management, presented to the board for review, proposed revisions and final approval.”

Pt VI, Line 12C

“Enforced through board policy. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.”

Pt VI, Line 19

“Posted on the Colleges website under the MCCEC compenent,upon request, and through the websites of many charity watch dog organizations.”

Other

“Projects related to the Rapid Prototype Sales during the fiscal year were for instructional purposes at the college and not sold.”

Financial Statement Notes

Pt X, Line 2

“Income Taxes/Uncertain Tax Positions Mayland Community College Enterprise Corporation is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024-2025 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Pt XI, Line 2D

“Cost of Goods Sold”

Pt XII, Line 2D

“Cost of Goods Sold”

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IRS990/PrincipalOfficerNm0John C Boyd
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IRS990/ProgramServiceRevenueGrp/Desc0Hotel Sales, net
IRS990/ProgramServiceRevenueGrp/Desc1Star Park Sales, net
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Blue Ridge Boutique Hotel, built in 1921, and was the former Spruce Pine Elementary School. It is now operated by the non-profit Mayland Community College Enterprise Corporation and run by students attending the college. The students are sponsored by our work scholarship program. For fiscal year 2024-25, the Blue Ridge Boutique Hotel sponsored 1 student through the work scholarship program
IRS990/ProgSrvcAccomActy3Grp/Desc0The Mayland Rapid Protype Manufacturing offers services to local industries and advance manufacturing while providing educational training to Mayland Community College students in 3D design and drafting, 3D printing, rapid prototyping, computerized (CNC) machining, robotics, and mechatronics courses. These students are sponsored by our work scholarship program. For fiscal year 2024-25, the Mayland Rapid Protype Manufacturing sponsored 2 students through the work scholarship program. The students also participated in the Skills USA competition and placed 5th national.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Mayland Community College
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Mayland Community College
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IRS990ScheduleD/RevenueSubtotalAmt0767400
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income Taxes/Uncertain Tax Positions Mayland Community College Enterprise Corporation is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2024-2025 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Cost of Goods Sold
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Cost of Goods Sold
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dr John Boyd
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Amanda Buchanan
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is prepared by a CPA firm, reviewed by management, presented to the board for review, proposed revisions and final approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforced through board policy. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Posted on the Colleges website under the MCCEC compenent,upon request, and through the websites of many charity watch dog organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Projects related to the Rapid Prototype Sales during the fiscal year were for instructional purposes at the college and not sold.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other

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