Graham County Historical Assoc

Nonprofit profile at a glance

EIN
813270538
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Robbinsville, NC, USA
Phone
8284799411
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$182,693
Expenses
$24,882
Assets
$674,739
Liabilities
$121

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

Leadership & pay

7 people listed

Executive titles in this filing

  • EDD SATTERFIELD (PRESIDENT)
  • CAROLYN STEWART (VICE PRESIDENT)

People named in this filing

  • JAMES CALHOUN (HISTORIAN -BOARD MEMBER)
  • MAX BUCHANAN (BOARD MEMBER- HISTORIAL)
  • EDD SATTERFIELD (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

To preserve, interpret, and convey graham county, regional, and appalachian history through exhibition and educational programs to showcase our history, making graham county a desired historical destination.

What it reported doing in 2024

2024 has been a year to bring in support and work on grants. There was activity at the building. Replace all windows, storefront and surrounding the building. Created we have worked diligently to get the word out about gcha, we attending the weekly farmers market and other local activities. We sold the blankets, tshirts, 1976 centenial books, raffle tickets, local books, donated costume jewelry, handed out brochures and signing up new members. We also sent out quarterly newsletters, marketed on social media, website and brochure. Household items were donated, stored and sold from the building. Gcha is moving closer to the goal of opening the museum. Raffle items were donated, sales of books were split with other non-profit.

Operating model

Revenue model
Grant-funded. 89% of the money available for current operations came from government grants.
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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 74
  • Accountability: 70
  • Sustainability: 90
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.1%; rating input score 1
  • Program expense ratio: 8%; rating input score 8
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • 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: 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: 86.4%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 27.12; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 15.1% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 1.1% of revenue deployed · 8% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $2K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.