Equality North Carolina

Legal name: Equality Nc

Nonprofit profile at a glance

EIN
020662714
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Durham, NC, US
Phone
(919) 829-0343
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Lesbian, Gay Rights

Official website

Reported finances

Revenue
$320,180
Expenses
$335,842
Assets
$262,778
Liabilities
$17,943

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ELIAZAR POSADA (EXECUTIVE DIRECTOR)
  • KENDRA JOHNSON (EXECUTIVE DIRECTOR TO 12/2023)

Highest reported compensation

  • ELIAZAR POSADA (EXECUTIVE DIRECTOR): $111,549 total reported compensation
  • KENDRA JOHNSON (EXECUTIVE DIRECTOR TO 12/2023): $23,845 total reported compensation

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

Overview

Mission

Equality North Carolina is the oldest statewide organization in the country dedicated to securing rights and protections for the LGBTQ community.

What it reported doing in 2024

Policy & advocacy: equality nc works with public leaders and candidates through our program out electeds & electeds for equality, a bipartisan peer network of elected officials representing communities from across North Carolina, and in every level of state and local government, who are supportive of progressive issues and lgbtq rights and justice. Equality nc conducts trainings on intersecting oppressions, briefings on national trends of pro/anti-lgbtq legislation, consultation on policies/legislation, and increased constituent access to elected/appointed officials. These trainings elevate the social determinants of health, the plight of lgbtq+ people facing incarceration, the unique challenges of undocumented immigrants, domestic violence, violence against trans and gnc people, youth homelessness, and racial equity.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 48% for direct work, and 52% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $203.34 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 63rd 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: -4.9%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -6.8% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 89.4% of revenue deployed · 85.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $286K in reported program spending
  • Leadership: top reported pay $112K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.