Johnston-lee-harnett Community Action Inc

Nonprofit profile at a glance

EIN
560859623
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Smithfield, NC, USA
Phone
9199342145
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$10,072,796
Expenses
$10,101,320
Assets
$2,504,474
Liabilities
$2,510,744

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

Leadership & pay

24 people listed

Executive titles in this filing

  • E MARIE WATSON THRU APRIL 2025 (EXECUTIVE DIRECTOR)
  • RUBY BRYANT AFTER APRIL 2025 (INTERIM EXECUTIVE DIRECTOR)

Highest reported compensation

  • E MARIE WATSON THRU APRIL 2025 (EXECUTIVE DIRECTOR): $162,383 total reported compensation
  • LAKISHA S ALSTON (FISCAL DIRECTOR): $110,160 total reported compensation
  • RUBY BRYANT AFTER APRIL 2025 (INTERIM EXECUTIVE DIRECTOR): $96,560 total reported compensation

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

Overview

Mission

To identify and address the needs of low-income persons by using coordinated efforts and representation from the disadvantaged, public and private sectors; to obtain funds, contributions, and community support to help disadvantaged persons to become self-sufficient.

What it reported doing in 2024

Usda & head start program - head start is a comprehensive preschool education program designed to strengthen the young child and his or her entire family. The program provides low-income families access to services that promote self-sufficiency. The program offers education and early childhood development, comprehensive health care programming, parent involvement programming, and family services. Fourteen family service staffers work one-on-one with head start families to assist them in meeting their self-sufficiency goals. Mental health and nutrition are vital components in the head start experience. In addition, the program provides extensive services to children with special needs.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 86% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.5%; rating input score 91
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 91.5% of revenue deployed · 89.8% of spending went to programs
  • Governance: 18 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $9.1M in reported program spending
  • Leadership: top reported pay $162K · 24 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $380K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.