Civic Intelligence

Children of the Mountains

EIN 84-3422938 • 501(c)3 • Sevierville, TN

Profile

Provide aide to needy children

2930 Chapel View CTSevierville, TN 37876
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

94th percentile

69%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

91st percentile

84%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

-5.3%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$9,452

Up $4,303 (+84%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$9,452

Up $4,303 (+84%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin94th percentile

Revenue

Down

$6,236

Down $351 (-5.3%) from 2024

Expenses

Down

$1,933

Down $5,839 (-75%) from 2024

Net Income

Up

$4,303

Up $5,488 (+463%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$20K$15K$10K$5.0K$0Assets 2021: $3,043Liabilities 2021: $0Net Assets 2021: $3,0432021Assets 2022: $15,681Liabilities 2022: $0Net Assets 2022: $15,6812022Assets 2023: $6,334Liabilities 2023: $0Net Assets 2023: $6,3342023Assets 2024: $5,149Liabilities 2024: $0Net Assets 2024: $5,1492024Assets 2025: $9,452Liabilities 2025: $0Net Assets 2025: $9,4522025

Highlighted filing

2025

Assets$9,452
Liabilities$0
Net Assets$9,452
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$20K$10K$0-$10KRevenue 2021: $12,442Expenses 2021: $9,399Net Income 2021: $3,0432021Revenue 2022: $19,749Expenses 2022: $7,111Net Income 2022: $12,6382022Revenue 2023: $2,594Expenses 2023: $11,941Net Income 2023: -$9,3472023Revenue 2024: $6,587Expenses 2024: $7,772Net Income 2024: -$1,1852024Revenue 2025: $6,236Expenses 2025: $1,933Net Income 2025: $4,3032025

Highlighted filing

2025

Revenue$6,236
Expenses$1,933
Net Income$4,303
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$9,452
Liabilities
$0
Net assets
$9,452
Revenue
$6,236
Expenses
$1,933
Net income
$4,303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.45$0.00$9.45$6.24$1.93$4.30
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$6.59$7.77$1.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$0.00$6.33$2.59$11.9$9.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$0.00$15.7$19.7$7.11$12.6
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.00$3.04$12.4$9.40$3.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 6, 2026
Return Version
2025v4.0
Gross Receipts
$6,236
Mission and Program Overview

Mission

Provide aide to needy children

Program Services

DescriptionGrantsExpenses
PROVIDED AIDE TO NEEDY CHILDREN-$1,933
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARY EARNESTPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Children of the Mountains
EIN
84-3422938
In Care Of
% MARRY EARNEST
Phone
8284561997
Address
2930 CHAPEL VIEW CT, Sevierville, TN 37876

Signing Officer

Name
Marry Earnest
Title
President
Phone
8284561997
Signed
2026-03-06
Discuss with paid preparer
No

Preparer

Firm
Michael F Kennedy CPA Pa
Address
154 N MAIN STREET STE 5, WAYNESVILLE, NC 28786
Preparer
Michael F Kennedy
Phone
8284520500
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountPAYMENT OF GOODS TO CHILDREN 1,933”

Raw XML Appendix126 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARY C EARNEST
IRS990EZ/BooksInCareOfDetail/PhoneNum08284561997
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02930 CHAPEL VIEW CT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sevierville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037876
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05149
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09452
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06236
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04303
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05149
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09452
IRS990EZ/GrossReceiptsAmt06236
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05149
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09452
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05149
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09452
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARY EARNEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01933
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE AIDE TO NEEDY CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED AIDE TO NEEDY CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01933
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01933
IRS990EZ/TotalProgramServiceExpensesAmt01933
IRS990EZ/TotalRevenueAmt06236
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06237
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06587
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02594
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010167
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038027
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt038027
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06587
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02594
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt010167
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt012442
IRS990ScheduleA/Total509Grp/TotalAmt038027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06237
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06587
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt010167
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt012442
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt038027
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountPAYMENT OF GOODS TO CHILDREN 1,933
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARRY EARNEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08284561997
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN OF THE MOUNTAINS
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0843422938
ReturnHeader/Filer/InCareOfNm0% MARRY EARNEST
ReturnHeader/Filer/PhoneNum08284561997
ReturnHeader/Filer/USAddress/AddressLine1Txt02930 CHAPEL VIEW CT
ReturnHeader/Filer/USAddress/CityNm0Sevierville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037876
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650822041
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL F KENNEDY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0154 N MAIN STREET STE 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAYNESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028786
ReturnHeader/PreparerPersonGrp/PhoneNum08284520500
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL F KENNEDY
ReturnHeader/ReturnTs02026-03-12T12:10:48-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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