Hawthorn Heights WNC Inc

Nonprofit profile at a glance

EIN
850630127
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Bryson City, NC, USA
Phone
8286443497
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Delinquency Prevention

Reported finances

Revenue
$928,628
Expenses
$823,668
Assets
$872,083
Liabilities
$476,914

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Kara Long (Executive Director)

Highest reported compensation

  • Kara Long (Executive Director): $70,500 total reported compensation

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

Overview

Mission

Providing a safe, nurturing environment for youth in need

What it reported doing in 2024

Providing direct services and support to youth, ages 12-17, who are exhibiting at-risk behavior or are in need of respite. They provide basic needs and collaborate with community resources to successfully transition residents to a permanent home.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 85
  • Accountability: 95
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.5%; rating input score 60
  • Program expense ratio: 68.2%; rating input score 68
  • Fundraising efficiency: $21.37 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 7 of 8 controls in place; rating input score 88
    • 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: Fail

Sustainability

  • Operating margin: 11.3%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 24.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 42.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 60.5% of revenue deployed · 68.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $561K in reported program spending
  • Leadership: top reported pay $70K · 1 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.