Laurel Community Center Org Inc
Nonprofit profile at a glance
- EIN
- 832417879
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-N 2019
- Location
- Marshall, NC, USA
- Phone
- 8286563633
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities N.E.C.
Reported finances
- Revenue
- $180,318
- Expenses
- $222,692
- Assets
- $2,569,722
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Cheoah Landis (Executive Director)
- Barbara Zimmerman (President)
- Mary Sauls Kelly (Vice-President)
Highest reported compensation
- Cheoah Landis (Executive Director): $38,040 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
(continued from page 1) and Wi-Fi, outdoors learning and an environmental studies classroom, a Welcome Center focusing on the cultural and natural heritage of the Laurel region, and will foster the exchange of information and gathering of resources through meetings, lectures, workshops, and event spaces in an effort to serve and encourage the residents of the Laurel Community as well as greater Madison County.
What it reported doing in 2024
Hurricane Helene Relief Hub Starting October 1st, 2024, the Laurel Community Center became a resource hub as a response to Hurricane Helene that devastated WNC. Our 6,500 square foot gym and 2 - 1,000+ square foot rooms were full of supplies for our community and beyond. For two months, LCC was open 12 hour days 6 days a week distributing and receiving supplies. Over two months, we distributed more than 5,000 hot meals, many prepared by our meal site staff volunteering their time. Eighty-five volunteers contributed over 10,000 hours, serving not only our local area but also sending critical supplies to remote and urban areas alike, including Pensacola, Buladean, Swannanoa, Black Mountain, and more.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 44
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97%; rating input score 97
- Program expense ratio: 78.5%; rating input score 78
- Fundraising efficiency: $90.78 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: -23.5%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 11.54; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 17.1%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 17.8% per year; rating input score 100; 82nd percentile among comparable filings
- Revenue growth: 15.3% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 97% of revenue deployed · 78.5% of spending went to programs
- Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $175K in reported program spending
- Leadership: top reported pay $38K · 12 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 12/100.
- High — Sustainability: Officer compensation ratio scored 22/100.