Black Mountain Center Foundation

Nonprofit profile at a glance

EIN
582158076
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Black Mountain, NC, USA
Phone
8282596773
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$139,961
Expenses
$85,621
Assets
$837,451
Liabilities
$8,812

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • Ann Martin (Executive Director)
  • Archie Pertiller (President)
  • Joan Hall Weaver (Vice President)

Highest reported compensation

  • Ann Martin (Executive Director): $11,579 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

BMCF is commited to improving the lives of persons with specialized intellectual developmental disorders and persons with specialized dementia served by Black Mountain Neuro-Medical Treatment Center. We foster a culture of inclusion and diversity.

What it reported doing in 2025

CREATIVE ARTS - The Creative/Expressive Arts Program provides arts-based groups and individual sessions using music, dance/movement, drama, painting/art, and other art modalities. - The goal is to achieve a therapeutic benefit supporting residents strengths, while providing opportunities to express emotions safely, support wellness, and enhance quality of life.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 68% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 59.1%; rating input score 59
  • Fundraising efficiency: $15.96 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.8%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 9.78; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: -6.1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 59.1% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $51K in reported program spending
  • Leadership: top reported pay $12K · 18 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.