Friends of Carl Sandburg at Connemara Inc

Nonprofit profile at a glance

EIN
561597460
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2020
Location
Flat Rock, NC, USA
Phone
5158223157
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Economic Development

Reported finances

Revenue
$98,703
Expenses
$26,524
Assets
$916,951
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ELLEN SUGARMAN (PRESIDENT)

People named in this filing

  • ELLEN SUGARMAN (PRESIDENT)
  • SANDRA LYTH (VICE CHAIR)
  • JOHN WILKERSON (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The friends of carl sandburg at connemara, inc. (focs) is the 501(c )(3) organization created to support the carl sandburg home national historic site (carl) in flat rock, nc. Our mission is to educate the public on the enduring legacy of carl sandburg through free educational programs for local school children and the general public, promote and support sandburg related events, and preserve important historic artifacts.

What it reported doing in 2025

As a result of the vacant superintendent position at carl sandburg home, government layoffs of personnel and park shutdowns, planning was halted on the dedicated museum space within the home. Donations from the sandburg family are being held by the friends until the new superintendent is on board and can decide about the future of the project. No official fund raising activities were held in 2025 due to the above.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 82% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 85
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.5%; rating input score 38
  • Program expense ratio: 85.6%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 73.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 34.57; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -73.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 37.5% of revenue deployed · 85.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.