2025-01-24T09:17:15-08:00 2024-06-30 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2023-07-01 560538018 Black Mountain Home for ChildrenYouth and Families Inc BLAC 8286863451 80 Lake Eden Road Black Mountain NC 28711 James Harmon Jr President 8286863451 2025-01-10 true true Todd Oldenburg P02281691 8282360206 2025-01-24 2023 2025-03-06 01:10:19Z James Harmon Jr 80 Lake Eden Road Black Mountain NC 28711 9391651 false X www.blackmountainhome.org X 1947 NC To glorify God by caring for children and families. 18 17 82 2466 0 0 7271171 6866793 0 580493 1321850 708659 589945 8560323 8778588 19666 20876 0 3384048 3991278 0 724265 2804512 2931682 6208226 6943836 2352097 1834752 27762342 30272042 424649 430922 27337693 29841120 X To glorify God by caring for children and families. true false 5034357 20876 0 Black Mountain Home for Children, Youth & Families has been caring for abandoned, abused, neglected, and orphaned children in Western North Carolina for more than a century. Begun by Presbyterian minister Robert Perry Smith in 1904 as Mountain Orphanage, the Home began its ministry taking in Appalachian children whose parents had died or disappeared. Today, the ministry serves youth from birth through college graduation through family foster care, residential care, transitional living, and independent living. 1. We consider our children to be at-promise rather than at-risk. 2. We treat the children entrusted to us the same way wed want our own children or grandchildren to be treated. 3. We aim to be a model ministry-we want other agencies to look to us for examples of best practices in the industry. For the 2023-2024 year, Black Mountain Home for Children served a total of 117 non-duplicated youth (142 total placements) ---Campus houses and Eller = 32 ---Whitewater Cove = 07 ---Independent Living = 19 ---Foster Care = 53 ---Lifelong Living = 01 ---Higher Education Support = 05 5034357 true true false false false false false false false false true false false true false true true false false false false false false false true false false false true true false false false false false false false false true false false false true false false false false true 35 0 true 82 true false false false false false true true false false false true false false false X 18 17 true false true false false false false true true false false true true true true true true true false false X X X Jericho Hallimore 8286863451 80 Lake Eden Road Black Mountain NC 28711 James Harmon Jr President 40.00 X X 164233 0 50737 Thomas Campbell Prior President 40.00 X 23893 0 0 Virginia Bradford Chair 2.00 X X 0 0 0 Mr Brad Goodson Vice-Chair 2.00 X X 0 0 0 Ms Emilie Jacumin-Simmons Secretary/ Treasurer 2.00 X X 0 0 0 Mr Grady Kennington Assistant Secretary/ Treasurer 2.00 X X 0 0 0 Dr Bruce Henderson Director 1.00 X 0 0 0 Dr Ryan Baldwin Director 1.00 X 0 0 0 Mrs Judy Cook Director 1.00 X 0 0 0 Mrs Jill Dasher Director 1.00 X 0 0 0 Mr Jerry Green Director 1.00 X 0 0 0 Mrs Sara Jenkins Director 1.00 X 0 0 0 Mr Dan McKenzie Director 1.00 X 0 0 0 MrsKatie Moore Director 1.00 X 0 0 0 Mr Joe Parks Director 1.00 X 0 0 0 Mr Scott Russell Director 1.00 X 0 0 0 Mr Lee Thomason III Director 1.00 X 0 0 0 Mrs Brandy Burroughs Director 1.00 X 0 0 0 Ms Karen Cowan Director 1.00 X 0 0 0 188126 0 50737 1 true true false X 225839 2722230 3918724 336359 6866793 576486 0 576486 15275 14952 323 323 323 746654 0 1290 746654 -1290 745364 0 0 745364 67024 225839 125232 -58208 0 -58208 1110001 471589 638412 638412 Miscellaneous Income 900099 9418 0 0 9418 9418 8778588 323 0 1911472 20876 20876 230203 157229 44544 28430 2620842 1790228 507003 323611 183707 121417 39670 22620 738829 594650 88460 55719 217697 149853 41267 26577 20730 0 20730 0 55803 0 55803 0 299937 191941 86211 21785 40202 1120 12417 26665 286737 60585 25718 200434 563792 461255 102537 0 158838 142545 13309 2984 16741 12562 2297 1882 607122 483224 117058 6840 105383 98135 4897 2351 Foster Care Payments 304585 304585 0 0 Educational Expense 2613 1796 407 410 Recreation and Gifts 168992 166879 2113 0 Resident Supplies 89885 86830 2861 194 210322 188647 17912 3763 6943836 5034357 1185214 724265 674106 362475 5490453 5819105 374702 322946 49405 50282 103329 121603 103555 98394 17621399 8441963 8226369 9179436 12612280 14192076 128143 125725 27762342 30272042 284660 291774 139989 139148 424649 430922 X 22358343 24597827 4979350 5243293 27337693 29841120 27762342 30272042 X 1834752 596881 128299 -56505 X false true X true false X 0 5492986 6408903 6663190 7271171 6866793 32703043 0 0 5492986 6408903 6663190 7271171 6866793 32703043 1002542 31700501 262838 197573 253206 364658 591761 1670036 0 0 0 0 0 0 3443 8087 2878 1000 9418 24826 34397905 5214006 0.92160 0.94800 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Other Income 2019: 3443. 2020: 8087. 2021: 2878. 2022: 1000. 2023: 9418. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41425 1114397 1155822 12630906 6012432 6618474 475395 126985 348410 640662 569410 71252 2718614 1733136 985478 9179436 Right of Use Assets 125725 125725 Financing Lease Liability 139148 139148 X 10043982 596881 128299 596017 1321197 8722785 55803 55803 8778588 7540555 56505 596017 652522 6888033 55803 55803 6943836 Pt X, Line 2 Black Mountain Home is generally 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 the year ended June 30, 2024 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 Fundraising Expenses, Thrift Store Expenses, Cafe Expenses, Rental Expenses Pt XII, Line 2d Fundraising Expenses, Thrift Store Expenses, Cafe Expenses, Rental Expenses Fall Festival 221902 156679 65223 25 1260 84098 31856 Hope for Children Dinner 65611 63811 1800 4074 3918 287513 220490 67023 25 5334 84098 35774 125231 -58208 true Individual Allowances 117 11981 Higher Education 6 8895 X true true X X false false false false false false false false false James Harmon Jr 164233 0 0 0 0 0 17293 0 33444 0 214970 0 0 0 Thomas Campbell 23893 0 0 0 0 0 0 0 0 0 23893 0 0 0 149336 FMV X 12 39227 FMV X 17 132041 FMV X Auction Items 1 15755 FMV false true false Pt VI, Line 2 Board Members Grady Kennington and Katie Moore are father and daughter. Pt VI, Line 11b Form 990 was presented to the Board in sufficient time for their detailed review of all the pertinent items and statements prior to the filing of the Form 990. Pt VI, Line 12c There is a verbal discussion at the Board of Directors meeting to discuss compliance with the conflict of interest policy. Pt VI, Line 15a The full board of Directors is given opportunity to participate in the evaluation and negotiation of the Presidents compensation, but they have delegated primary responsibility to the Executive Committee. Compensation is evaluated in partnership with the Personnel and Nominations Committee, which researches salary ranges and benefits for CEOs in comparable positions. Pt VI, Line 19 Organizational documents are maintained at the business location. They are available for public inspection upon request. Pt VI, Line 18 Forms 990 are available on the IRS website and on the websites of many charity watch organizations, and upon request. Pt VIII The Homes fundraising events are profitable when sponsorship and donation revenues are included (see Schedule G, Part II). The IRS requires that sponsorships and donations related to these events are not included in the net income from fundraising events in Part VIII. As such, net income from fundraising events on line 8c is reflected as a negative amount on the 990, even though the events generate positive revenue for the organization. Pt VI, Line 4 The articles of incorporation were restated. Pt III, Line 2 Black Mountain Community Living, LLC was created in 2024 to invest in real estate and lease homes to the local community at reasonable rates. The LLCs primary assets consist of three single-family homes in Old Fort, NC. All occupied homes are currently leased by Black Mountain Home staff. It is treated as a disregarded entity for tax purposes. Pt XI Uncollectible Pledge Black Mountain Community Living LLC 80 Lake Eden Road Black Mountain NC 28711 990880690 Housing NC -9551 1111871 Black Mountain Home for Children