North Carolina Aau
Nonprofit profile at a glance
- EIN
- 134290204
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Charlotte, NC, USA
- Phone
- 7043423323
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $161,875
- Expenses
- $191,270
- Assets
- $207,062
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- JESSICA HARRIS (LT. GOVERNOR)
- SEAN KILMARTIN (GOVERNOR)
- JANE KILMARTIN (REGISTRATION)
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 offer amateur sports programs through a vounteer base for all people to have the physical, mental and moral developmentof amateur athletes and to promote physical fitness.
What it reported doing in 2024
Promote amateur sports and physical fitness for 15,800 athletes in the North Carolina aau district.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for member benefits.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 37
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.1%; rating input score 98
- Program expense ratio: 83%; rating input score 83
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -18.2%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 1.08; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -2.6% per year; rating input score 0; 22nd percentile among comparable filings
- Revenue growth: -2% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: 2.3% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 98.1% of revenue deployed · 83% of spending went to programs
- Governance: 13 of 13 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $159K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2013 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 — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 15/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.