North Carolina Assisted Living Association

Nonprofit profile at a glance

EIN
561854854
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Raleigh, NC, USA
Phone
9194672486
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$775,197
Expenses
$1,006,838
Assets
$1,296,082
Liabilities
$182,647

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • FRANCES MESSER (PRESIDENT AND CEO)

Highest reported compensation

  • FRANCES MESSER (PRESIDENT AND CEO): $143,725 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support social and assisted living services, to educate consumers, regulators, legislators, and the general public about assisted living.

What it reported doing in 2025

Section 9E.6 of S.L. 2021-180, as amended by Section 3.1 of S.L. 2021-189 awarded the North Carolina Assisted Living Association $750,000 grant to participate with the UNC Shep's center in an accreditation pilot study. The Adult Care Home Accreditation Pilot Program will evaluate the accreditation process of adult care homes (also referred to as assisted living) across the state of NC.The funds were received in prior years, but some related expenses were incurred in the current year.

Operating model

Revenue model
Membership-supported. 61% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 99% 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: 86
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -29.9%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $915K in reported program spending
  • Leadership: top reported pay $144K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.