2024-01-30T08:13:30-08:00 2023-06-30 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2022-07-01 560538018 Black Mountain Home for ChildrenYouth and Families Inc BLAC 8286863451 80 Lake Eden Road Black Mountain NC 28711 James Harmon Jr President 8286863451 2024-01-26 true James Harmon Jr true Todd Oldenburg P02281691 8282360206 2024-01-30 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z James Harmon Jr 80 Lake Eden Road Black Mountain NC 28711 9557244 false X www.blackmountainhome.org X 1947 NC To glorify God by caring for children and families. 18 17 82 2618 0 0 6663190 7271171 0 693300 580493 655381 708659 8011871 8560323 20666 19666 0 3462841 3384048 0 581747 2498918 2804512 5982425 6208226 2029446 2352097 24547836 27762342 390438 424649 24157398 27337693 To glorify God by caring for children and families. false false 4563244 19666 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 we'd 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 2022-2023 year, Black Mountain Home for Children served a total of 138 non-duplicated youth (142 total placements) ---Campus houses and Eller = 41 ---Whitewater Cove = 05 ---Independent Living = 22 ---Foster Care = 63 ---Lifelong Living = 01 ---Higher Education Support = 06 We served 4 children in both the foster care and residential program. Totals above reflect data for their initial placement only. 4563244 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 true false true false false false false false false false false true 34 0 true 82 true false false false false false true true false false false true false false false X 18 17 true false false 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 110132 0 46746 Thomas Campbell Prior President 40.00 X 130465 0 29251 Virginia Bradford Chair 2.00 X X 0 0 0 Mr Brad Goodson Vice-Chair 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 Rev Dr Ed Brenegar 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 Ms Emilie Jacumin-Simmons 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 Ed Meyers 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 240597 0 75997 2 true false false X 138202 2715790 4417179 783736 7271171 353558 0 353558 11100 11100 11100 11100 231493 358261 362819 231493 -4558 226935 0 0 226935 19358 138202 35116 -15758 0 -15758 1311303 598986 712317 712317 Miscellaneous Income 900099 1000 0 0 1000 1000 8560323 11100 0 1278052 19666 19666 188296 116027 44547 27722 2190396 1568316 383458 238622 162818 111687 32881 18250 660902 512821 105762 42319 181636 130000 31498 20138 37646 3196 10934 23516 19595 0 19595 0 53393 0 53393 0 214609 176069 37163 1377 96701 2738 70566 23397 264246 78788 23885 161573 45853 29423 8167 8263 449785 347175 100798 1812 138873 131185 4471 3217 7063 6184 879 0 5190 2595 2595 0 542187 419747 115618 6822 95237 89361 3850 2026 Foster Care Payments 332366 332366 0 0 Educational Expense 13685 9550 1730 2405 Recreation and Gifts 153090 151740 1350 0 Resident Supplies 75291 72814 2189 288 259702 251796 7906 0 6208226 4563244 1063235 581747 429398 674106 3733945 5490453 500197 374702 22112 49405 109673 103329 106004 103555 16114243 7887874 8393919 8226369 11122027 12612280 130561 128143 24547836 27762342 249639 284660 140799 0 139989 390438 424649 X 20100729 22358343 4056669 4979350 24157398 27337693 24547836 27762342 2352097 828198 X false true X true false X 0 4702914 5492986 6408903 6663190 7271171 30539164 0 0 4702914 5492986 6408903 6663190 7271171 30539164 302611 30236553 251144 262838 197573 253206 364658 1329419 3080 0 0 0 0 3080 7374 3443 8087 2878 1000 22782 31894445 4102457 0.94800 0.92160 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Other Income 2018: 7374. 2019: 3443. 2020: 8087. 2021: 2878. 2022: 1000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41425 1044397 1085822 11570060 5698473 5871587 362408 85205 277203 643638 543022 100616 2452315 1561174 891141 8226369 Right of Use Assets 128143 128143 Financing Lease Liability 139989 139989 X 9854540 828198 519412 1347610 8506930 53393 53393 8560323 6674245 519412 519412 6154833 53393 53393 6208226 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 organization's 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, 2023 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 and Cafe COGS Pt XII, Line 2d Fundraising Expenses, Thrift Store Expenses and Cafe COGS Fall Festival 46294 28136 18158 27697 Hope for Children Dinner 84616 83416 1200 6890 1 26650 26650 0 529 157560 138202 19358 35116 35116 -15758 true Higher Education 10 5800 Students renumeration for campus chores 8 8834 Student allowances 28 5032 false false false false false false false false false James Harmon Jr 130465 0 0 0 0 0 12187 0 34559 0 177211 0 0 0 Thomas Campbell 130465 0 0 0 0 0 13047 0 16207 0 159719 0 0 0 Cheryl Campbell Wife of Former President 19032 Employee false 191022 Estimated Value X 17 117270 Blue Book Value X 32 150509 Stock Market Value X 1 308000 Selling Price X Auction Items 50 16935 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 President's salary is determined by the Finance Committee after a performance review and a compensation survey. 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 Home's 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.