Charlotte Curling Association

Nonprofit profile at a glance

EIN
272056711
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2012
Location
Charlotte, NC, USA
Phone
8038316838
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Olympics

Official website

Reported finances

Revenue
$359,234
Expenses
$339,298
Assets
$1,904,307
Liabilities
$1,205,294

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • KEVIN STEVENS (PRESIDENT)
  • JULIE DELLIBOVI (PAST PRESIDENT)
  • NEIL PIFER (PAST PRESIDENT)

People named in this filing

  • DANA DERYLAK (BOARD MEMBER)
  • KEVIN STEVENS (PRESIDENT)
  • JULIE DELLIBOVI (PAST PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the association is to promote the sport of curling in charlotte, North Carolina and the southern united states.

What it reported doing in 2024

The charlotte curling association sponsored curling leagues most nights of the week during the year ended august 31, 2025 to promote the sport of curling in the local market. The curling season began in september 2024 and remained active until may 2025. The ice in the facility has historically been taken down in the summer months. It is not practical to split the program service expenses between programs because the expenses are primarily the operation of the dedicated ice facility which is used for all programs. Most program service expenses have been reported under the curling leagues since they comprise the substantial majority of the facility utilization. Membership dues are not included in program service revenues which is why the largest program has no revenues.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 57
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.5%; rating input score 91
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 5.61; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 90.5% of revenue deployed · 88.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $300K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.