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Mountain Sun Community School FY2021 filing

Tax-deductible

Brevard, NC501(c)(3)Education EIN 26-2925233Revenue $1.1M in FY2021

On file with the IRSmountainsunschool.org299 Andante Ln, 28712-9125 · Brevard, NCTax-exempt since Oct 2010School — 170(b)(1)(A)(ii)

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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.
88¢ of each $1 spent went to programs.
$72K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 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
$207K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+59% vs prior year
Spent
$714K
To programs
88%
Net assets
$413K
By yearFY2020–FY2025
Revenue
$1.1M
FY2021▲ +59%
Tap a bar for its year
Revenue by fiscal year
FY2020$716K
FY2021$1.1M
FY2022$993K
FY2023$1.1M
FY2024$1.3M
FY2025$1.5M
Expenses
$714K
FY2021▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$643K
FY2021$714K
FY2022$905K
FY2023$1.1M
FY2024$1.2M
FY2025$1.4M
Net assets
$413K
FY2021▲ ×43
Tap a bar for its year
Net assets by fiscal year
FY2020−$10K
FY2021$413K
FY2022$503K
FY2023$504K
FY2024$558K
FY2025$673K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

88 cents of each dollar spent went to programs.

Program services 88% · $628K Management & general 10% · $74K Fundraising 2% · $11K

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

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Who runs it and what they're paid

11 people listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Michael T Brown
Executive Director
$71,650Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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
  • Loans to or from officersSch L · Pt II6 listed

Programs and updates

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

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Provided by the organization

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2 programs · $628K · in their own filed words · FY2020
01

School

In the 2020-21 school year Mountain Sun Community School served 96 children ages 3 - 13. Mountain Sun serves children in a carefully prepared environment with specially trained teachers using Montessori principles along with other complementary educational practices.

$624Kprogram expense
02

Natural Play Project

In the year ended June 30, 2021 this program was suspended temporarily so no children were served in this fiscal year. This program has been reactivated in the following fiscal year. The Natural Play Project provides educational programming and access to outdoor spaces for young children and their families and highlights the important…

$3Kprogram expense

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
Sempra Energy FoundationFY2023$1K
Amazonsmile FoundationFY2023$389
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 FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$657K
Gifts and grantsLn 1h$481K
Money outPt IX
$714K
Ln 25
Programscol B$628K
Managementcol C$74K
Fundraisingcol D$11K
Owns and owesPt X
$413K
net assets · Ln 32
Cash and savingsLn 1–2$363K
Total assetsLn 16$621K
LiabilitiesLn 26$207K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$481K
Government grantsLn 1e$389K
Fees for servicesLn 2g$657K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$363K
Cash and savings togetherLn 1–2$363K
Land, buildings, equipmentLn 10c$57K
Total assetsLn 16$621K
LiabilitiesLn 26$207K
Net assetsLn 32$413K
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 FY21End FY21
Cash and savingsLn 1–2$376K$363K
Land, buildings, equipmentLn 10c$37K$57K
Total assetsLn 16$416K$621K
LiabilitiesLn 26$426K$207K
Net assetsLn 32−$10K$413K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$32K$32K
Pay of current officers, directors and key staffLn 5$78K$35K$35K$8K
Other salaries and wagesLn 7$415K$383K$32K
Other employee benefitsLn 9$2K$2K$260$30
Payroll taxesLn 10$39K$33K$5K$613
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$10K$10K
OccupancyLn 16$66K$66K
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$7K$6K$1K
Other expenses (24a–d)Ln 24$44K$44K
All other expensesLn 24e$5K$2K$3K
Total functional expensesLn 25$714K$628K$74K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $1.1M$714K$424K$413K 990 PDF
FY2020 $716K$643K$72K−$10K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,137,139 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $107,432$481,185
I-9 Program service revenuePrior year $609,721$657,006
I-10 Investment income$0
I-11 Other revenuePrior year −$1,617−$1,052
I-12 Total revenuePrior year $715,536$1,137,139
I-13 Grants and similar amounts paidPrior year $38,950$31,575
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $499,197$533,925
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $105,091$148,118
I-18 Total expensesPrior year $643,238$713,618
I-19 Revenue less expensesPrior year $72,298$423,521
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,137,139 across 5 lines filed
Lines not itemized here account for −$1,052 of total revenue; see the IRS return.
VIII-1e Government grants$389,397
VIII-1f All other contributions, gifts and grants$91,788
VIII-1h Total contributions, gifts and grants$481,185
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $657,006$657,006
VIII-12 Total revenueRelated to mission $655,954 · Unrelated business $0 · Excluded from tax $0$1,137,139
Part IX · Statement of functional expenses $713,618 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $31,575$31,575
IX-5 Pay of current officers, directors and key staffPrograms $35,206 · Management $35,206 · Fundraising $7,824$78,236
IX-7 Other salaries and wagesPrograms $382,879 · Management $32,250$415,129
IX-9 Other employee benefitsPrograms $1,611 · Management $260 · Fundraising $30$1,901
IX-10 Payroll taxesPrograms $32,760 · Management $5,286 · Fundraising $613$38,659
IX-11c Accounting feesPrograms $1,000$1,000
IX-12 Advertising and promotionPrograms $3,038$3,038
IX-13 Office expensesPrograms $10,167$10,167
IX-16 OccupancyPrograms $65,975$65,975
IX-20 InterestPrograms $3,853$3,853
IX-22 Depreciation, depletion and amortizationPrograms $8,366$8,366
IX-23 InsurancePrograms $5,680 · Management $1,240$6,920
IX-24 Other expenses (24a–d)Programs $43,802$43,802
IX-24e All other expensesPrograms $2,049 · Fundraising $2,948$4,997
IX-25 Total functional expensesPrograms $627,961 · Management $74,242 · Fundraising $11,415$713,618
Part X · Balance sheet $620,535 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $375,638$363,136
X-3 Pledges and grants receivable$191,732
X-4 Accounts receivableStart of year $1,994$1,665
X-9 Prepaid expenses and deferred chargesStart of year $588$6,915
X-10c Land, buildings and equipment, netStart of year $37,452$57,087
X-16 Total assetsStart of year $415,672$620,535
X-17 Accounts payable and accrued expensesStart of year $1,500$29,426
X-19 Deferred revenueStart of year $79,523$93,474
X-26 Total liabilitiesStart of year $425,790$207,136
X-27 Net assets without donor restrictionsStart of year −$10,118$413,399
X-32 Total net assets or fund balancesStart of year −$10,118$413,399
X-33 Total liabilities and net assetsStart of year $415,672$620,535
Part XI · Reconciliation of net assets $413,399 net assets at year end
XI-1 Total revenue$1,137,139
XI-2 Total expenses$713,618
XI-3 Revenue less expenses$423,521
XI-4 Net assets at start of year−$10,118
XI-9 Other changes in net assets−$4
XI-10 Net assets at end of year$413,399

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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