Mountain Sun Community School

Tax-deductible

Brevard, NC501(c)(3)EducationEIN 26-2925233

Mountain sun community school's mission is to cultivate each student's natural curiousity and love of learning through a challenging academic curriculum grounded in mutual respect and a sense of belonging. We recognize each student's unique potential and nurture their passions.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 30 volunteers and 43 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $129K a year · 11% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$95K
to officers and key staff · 7% of spending
Top officer’s pay lower than 72% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$649K
49% of total assets
Looks good: liabilities are 49% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+20% vs prior year
Spent
$1.4M
To programs
83%
Net assets
$673K
By yearFY2020–FY2025
Revenue
$1.5M
FY2025▲ +20%
Revenue by fiscal year
FY2020$716K
FY2021$1.1M
FY2022$993K
FY2023$1.1M
FY2024$1.3M
FY2025$1.5M
Expenses
$1.4M
FY2025▲ +18%
Expenses by fiscal year
FY2020$643K
FY2021$714K
FY2022$905K
FY2023$1.1M
FY2024$1.2M
FY2025$1.4M
Net assets
$673K
FY2025▲ +21%
Net assets by fiscal year
FY2020−$10K
FY2021$413K
FY2022$503K
FY2023$504K
FY2024$558K
FY2025$673K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.2M Management & general 15% · $222K Fundraising 2% · $29K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

11 people listed on the 990; $95K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$95,319Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Past Chair
$0Pt VII · Sec A

Lindsay Skelton’s $95K as Executive Director is at the 28th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lindsay Skelton$95,319$93,517$47,324———
Michael T Brown———$80,679$71,650$67,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Mountain Sun Community School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Nurtures student curiosity and love of learning through challenging academics and a supportive community.

Provided by the organization

This section is blank until Mountain Sun Community School claims this page.

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1 program service account for $1.2M of program spending, described in the organization's own filed words · FY2024.
01

School

In the 2024-2025 school year, mountain sun community school served 138 children ages 3-13. Mountain sun serves children in a carefully prepared environment with specially trained teachers using montessori principles along with other complimentary educational practices.

$1.2Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 2 funders$2K
Grants paid · 3 grants · $96K · 2022–2024
Unitemized GrantFY2024$29,470
Unitemized GrantFY2023$32,914
Unitemized GrantFY2022$33,132

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$69K
Investment incomeLn 3$31K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$222K
Fundraisingcol D$29K
Owns and owesPt X
$673K
net assets · Ln 32
Cash and savingsLn 1–2$781K
Total assetsLn 16$1.3M
LiabilitiesLn 26$649K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$69K
Government grantsLn 1e$6K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$31K
Other incomeLn 4–11$23K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$105K
SavingsLn 2$676K
Cash and savings togetherLn 1–2$781K
Land, buildings, equipmentLn 10c$37K
Other assetsLn 15$504K
Total assetsLn 16$1.3M
LiabilitiesLn 26$649K
Net assetsLn 32$673K
OperationsPt I, VI
EmployeesI 543
VolunteersI 630
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$653K$781K
Land, buildings, equipmentLn 10c$14K$37K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$670K$649K
Net assetsLn 32$558K$673K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$29K$29K
Pay of current officers, directors and key staffLn 5$94K$42K$42K$9K
Pay of disqualified personsLn 6$821K$673K$131K$16K
Other employee benefitsLn 9$18K$15K$3K$362
Payroll taxesLn 10$74K$61K$12K$1K
Accounting feesLn 11c$23K$23K
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$11K$11K
OccupancyLn 16$98K$98K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$184K$184K
All other expensesLn 24e$52K$51K$1K
Total functional expensesLn 25$1.4M$1.2M$222K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.5M$1.4M$115K$673K 990 PDF
FY2024 $1.3M$1.2M$73K$558K 990 PDF
FY2023 $1.1M$1.1M$985$504K 990 PDF
FY2022 $993K$905K$88K$503K 990 PDF
FY2021 $1.1M$714K$424K$413K 990 PDF
FY2020 $716K$643K$72K−$10K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $1,548,740 across 7 lines filed
VIII-1e Government grants$6,340
VIII-1f All other contributions, gifts and grants$62,478
VIII-1h Total contributions, gifts and grants$68,818
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,425,902$1,425,902
VIII-3 Investment incomeExcluded from tax $31,167$31,167
VIII-8 Net income from fundraising eventsExcluded from tax $22,853$22,853
VIII-12 Total revenueRelated to mission $1,425,902 · Unrelated business $0 · Excluded from tax $54,020$1,548,740
Part IX · Statement of functional expenses $1,433,392 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $29,470$29,470
IX-5 Pay of current officers, directors and key staffPrograms $42,083 · Management $42,083 · Fundraising $9,352$93,518
IX-6 Pay of disqualified personsPrograms $672,878 · Management $131,293 · Fundraising $16,412$820,583
IX-9 Other employee benefitsPrograms $14,828 · Management $2,893 · Fundraising $362$18,083
IX-10 Payroll taxesPrograms $60,955 · Management $11,894 · Fundraising $1,487$74,336
IX-11c Accounting feesManagement $22,750$22,750
IX-11g Other fees for servicesPrograms $10,018$10,018
IX-12 Advertising and promotionPrograms $6,353$6,353
IX-13 Office expensesManagement $11,010$11,010
IX-16 OccupancyPrograms $97,749$97,749
IX-22 Depreciation, depletion and amortizationPrograms $3,789$3,789
IX-23 InsurancePrograms $9,497$9,497
IX-24 Other expenses (24a–d)Programs $184,295$184,295
IX-24e All other expensesPrograms $50,935 · Fundraising $1,006$51,941
IX-25 Total functional expensesPrograms $1,182,850 · Management $221,923 · Fundraising $28,619$1,433,392
Part X · Balance sheet $1,322,510 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $59,879$105,226
X-2 Savings and temporary cash investmentsStart of year $592,815$675,599
X-9 Prepaid expenses and deferred chargesStart of year $16,339$256
X-10c Land, buildings and equipment, netStart of year $14,365$37,271
X-15 Other assetsStart of year $544,422$504,158
X-16 Total assetsStart of year $1,227,820$1,322,510
X-19 Deferred revenueStart of year $89,672$102,843
X-25 Other liabilitiesStart of year $577,881$546,356
X-26 Total liabilitiesStart of year $669,858$649,199
X-27 Net assets without donor restrictionsStart of year $517,550$673,311
X-28 Net assets with donor restrictionsStart of year $40,412$0
X-32 Total net assets or fund balancesStart of year $557,962$673,311
X-33 Total liabilities and net assetsStart of year $1,227,820$1,322,510
Part XI · Reconciliation of net assets $673,311 net assets at year end
XI-1 Total revenue$1,548,740
XI-2 Total expenses$1,433,392
XI-3 Revenue less expenses$115,348
XI-4 Net assets at start of year$557,962
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$673,311

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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