Civic Intelligence

Appalachian Banner Academy

EIN 86-1679529 • 501(c)3 • Johnson City, TN

Profile

Education for autistic children

2423 Susannah StJohnson City, TN 37604

www.appalachianbanneracademy.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

37th percentile

-4.8%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

39th percentile

-9.7%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

45%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$25,139

Down $7,722 (-23%) from 2023

Liabilities

Up

$9,000

Up $9,000 from 2023

Net Assets

Down

$16,139

Down $16,722 (-51%) from 2023

Revenue

Up

$225,870

Up $68,866 (+44%) from 2023

Expenses

Up

$236,726

Up $97,552 (+70%) from 2023

Net Income

Down

-$10,856

Down $28,686 (-161%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2022: $15,031Liabilities 2022: $0Net Assets 2022: $15,0312022Assets 2023: $32,861Liabilities 2023: $0Net Assets 2023: $32,8612023Assets 2024: $25,139Liabilities 2024: $9,000Net Assets 2024: $16,1392024

Highlighted filing

2024

Assets$25,139
Liabilities$9,000
Net Assets$16,139

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2022: $52,274Expenses 2022: $48,691Net Income 2022: $3,5832022Revenue 2023: $157,004Expenses 2023: $139,174Net Income 2023: $17,8302023Revenue 2024: $225,870Expenses 2024: $236,726Net Income 2024: -$10,8562024

Highlighted filing

2024

Revenue$225,870
Expenses$236,726
Net Income-$10,856

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 28, 2025
Return Version
2024v5.2
Gross Receipts
$231,885
Mission and Program Overview

Mission

Develop educational opportunities for children with autism

Appalachian banner academy is a specialized school that serves students with autism spectrum disorder (asd) and other behavioral challenges. It offers a high level of support and individualized instruction to meet the diverse needs of its learners. The school integrates evidence-based therapeutic interventions with academic curricula to create a positive and supportive learning environment for students to thrive and currently serves 24 students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$27,840$25,139▼ $2,701
Loans From Officers Directors-$9,000-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$27,840$25,139▼ $2,701
Liabilities
Total Liabilities$0$9,000▲ $9,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,840$25,139▼ $2,701
Net Assets With Donor Restrictions$0$-9,000▼ $9,000
Total Net Assets Fund Balance$27,840$16,139▼ $11,701
Total Liabilities and Net Assets / Fund Balance$27,840$25,139▼ $2,701
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
-Executive Director-$8,725$8,725
Audrey Mikael GougeExecutive DirectorFT$8,325$8,325
Robin MotternPresident (left 2024)PT$4,500$4,500
-Former Officer/staff Member-$4,500$4,500

Board Members and Trustees

NameTitle
Sarah LaroePresident Current
Chelsey ScottVice President
Linda BoganDirector
Beverley WiggingtonSecretary
Beverly GuyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$181,688
Investment Income
$40
Other Revenue
$29,142
All Other Contributions
$15,000
Change in Net Assets
$-10,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$201,114
Other Expenses$35,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,289--$188,289
Occupancy$18,000--$18,000
Current Officers, Directors, Trustees, and Key Employees$12,825--$12,825
Advertising$2,465--$2,465
Insurance-$577-$577
Other Expenses$2,559$394-$394
Office Expenses-$141-$141
All Other Expenses$13--$13
Total Functional Expenses$235,164$1,562$0$236,726
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,157
Fundraising Direct Expenses$6,015
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourney$16,608$16,608-$16,608
Wiffle Ball Tourney$800$800-$800
Total Events$35,157$35,157$6,315$28,842
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-$9,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 15A

Compensation is based upon comparable wages for teachers and non profit directors located in the area.

Part VI, Section C, Line 19

The organizations policy is to make documents available to the public upon individual requests. No requests were made during 2024.

Part VII, Line 1A(B)

School administrator, meeting with teachers and parents regularly. Meets with donors and potential donors. Plans meetings with officers and board of directors. Works with staff to set up fundraising events. Takes care of banking.

Part VII, Line 1A(B)

Worked with executive director with fundraising events, meeting planning, etc. She also worked as a teacher aide/substitute when needed.

Part VII, Line 1A(B)

Working with other board members and ed on fundraising, etc.

Part VII, Line 1A(B)

Works with board and ed on fundraising, minutes of meetings, etc.

Part VII, Line 1A(B)

Works closely with the board and ed with fundraising, etc.

Part VII, Line 1A(B)

Works closely with ed and other board members with fundraising, meeting planning, etc.

Part VII, Line 1A(B)

Works with board and ed as needed with after the fact banking transactions, reconciliations, financial reporting and form 990.

Filing and Contact Details

Filer

Filer Name
Appalachian Banner Academy
EIN
86-1679529
Phone
8652360203
Address
2423 SUSANNAH ST, JOHNSON CITY, TN 37604

Signing Officer

Name
Mikael Gouge
Title
Executive Director
Phone
4232976828
Signed
2025-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mikael Gouge Executive Director
Formed
2021
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
13

Preparer

Firm
Bga Business Services Inc
Address
1416 FLAT SPRINGS ROAD, ELK PARK, NC 28622
Preparer
Beverly D Guy
Phone
8283876660
Supplemental Narrative

Additional Explanations

Part XI, Line 9

Line 24(e), miscellaneous expenses equipment repairs amp maintenance - usd 13

Raw XML AppendixShowing 400 of 404 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/ActivityOrMissionDesc0APPALACHIAN BANNER ACADEMY IS A SPECIALIZED SCHOOL THAT SERVES STUDENTS WITH AUTISM SPECTRUM DISORDER (ASD) AND OTHER BEHAVIORAL CHALLENGES. IT OFFERS A HIGH LEVEL OF SUPPORT AND INDIVIDUALIZED INSTRUCTION TO MEET THE DIVERSE NEEDS OF ITS LEARNERS. THE SCHOOL INTEGRATES EVIDENCE-BASED THERAPEUTIC INTERVENTIONS WITH ACADEMIC CURRICULA TO CREATE A POSITIVE AND SUPPORTIVE LEARNING ENVIRONMENT FOR STUDENTS TO THRIVE AND CURRENTLY SERVES 24 STUDENTS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT (LEFT 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT CURRENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
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IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt017749
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035157
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt028842
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0300
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0200
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0200
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05400
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05400
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0MIKAEL GOUGE
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02423 SUSANNAH ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0JOHNSON CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0TN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd037604
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990ScheduleJ/RebuttablePresumptionProcInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt08725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt14500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt0AUDREY MIKAEL GOUGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt1ROBIN MOTTERN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FORMER OFFICER/STAFF MEMBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt08725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt14500
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPENSATION IS BASED UPON COMPARABLE WAGES FOR TEACHERS AND NON PROFIT DIRECTORS LOCATED IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS POLICY IS TO MAKE DOCUMENTS AVAILABLE TO THE PUBLIC UPON INDIVIDUAL REQUESTS. NO REQUESTS WERE MADE DURING 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOOL ADMINISTRATOR, MEETING WITH TEACHERS AND PARENTS REGULARLY. MEETS WITH DONORS AND POTENTIAL DONORS. PLANS MEETINGS WITH OFFICERS AND BOARD OF DIRECTORS. WORKS WITH STAFF TO SET UP FUNDRAISING EVENTS. TAKES CARE OF BANKING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WORKED WITH EXECUTIVE DIRECTOR WITH FUNDRAISING EVENTS, MEETING PLANNING, ETC. SHE ALSO WORKED AS A TEACHER AIDE/SUBSTITUTE WHEN NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WORKING WITH OTHER BOARD MEMBERS AND ED ON FUNDRAISING, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WORKS WITH BOARD AND ED ON FUNDRAISING, MINUTES OF MEETINGS, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WORKS CLOSELY WITH THE BOARD AND ED WITH FUNDRAISING, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WORKS CLOSELY WITH ED AND OTHER BOARD MEMBERS WITH FUNDRAISING, MEETING PLANNING, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WORKS WITH BOARD AND ED AS NEEDED WITH AFTER THE FACT BANKING TRANSACTIONS, RECONCILIATIONS, FINANCIAL REPORTING AND FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LINE 24(E), MISCELLANEOUS EXPENSES EQUIPMENT REPAIRS AMP MAINTENANCE - USD 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VII, LINE 1A(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART XI, LINE 9
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt032861
IRS990/TotalAssetsEOYAmt025139
IRS990/TotalAssetsGrp/BOYAmt027840
IRS990/TotalAssetsGrp/EOYAmt025139
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01562
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0235164
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236726
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt09000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016139
IRS990/TotalProgramServiceExpensesAmt0212127
IRS990/TotalProgramServiceRevenueAmt0181688
IRS990/TotalReportableCompFromOrgAmt012825
IRS990/TotalRevenueGrp/ExclusionAmt029142
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0181728
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225870
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025139
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02423 SUSANNAH ST
IRS990/USAddress/CityNm0JOHNSON CITY
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037604
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.appbanner.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKAEL GOUGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04232976828
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPALACHIAN BANNER ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0APPA
ReturnHeader/Filer/EIN0861679529
ReturnHeader/Filer/PhoneNum08652360203
ReturnHeader/Filer/USAddress/AddressLine1Txt02423 SUSANNAH ST
ReturnHeader/Filer/USAddress/CityNm0JOHNSON CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562108626
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BGA BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01416 FLAT SPRINGS ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELK PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028622
ReturnHeader/PreparerPersonGrp/PhoneNum08283876660
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEVERLY D GUY
ReturnHeader/ReturnTs02025-07-03T13:40:46-05:00

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