North Carolina Association of Local Health Directors

Nonprofit profile at a glance

EIN
261705419
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Clayton, NC, USA
Phone
9198286201
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Boards of Trade

Official website

Reported finances

Revenue
$574,225
Expenses
$534,959
Assets
$737,919
Liabilities
$280,681

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

Leadership & pay

20 people listed

Executive titles in this filing

  • QUINTANA STEWART (PRESIDENT)
  • RODNEY JENKINS (PRESIDENT ELECT)
  • JENNIFER GREENE (VICE PRESIDENT)
  • LILLIAN KOONTZ (IMMEDIATE PAST PRESIDENT)
  • PATRICK BROWN (EXECUTIVE DIRECTOR)

People named in this filing

  • QUINTANA STEWART (PRESIDENT)
  • RODNEY JENKINS (PRESIDENT ELECT)
  • JENNIFER GREENE (VICE PRESIDENT)

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

The association's mission is to promote health, prevent disease, and protect the environment in order to ensure the public's health in North Carolina.

What it reported doing in 2024

The members of the association are public health directors from 86 health departments. The association's leadership sets legislative priorities each year and seeks to lead efforts to oppose any bill or amendment that weakens the ability of local health departments to protect and promote the public's health. Accreditation: North Carolina's local health department accreditation program focuses on the local health department's capacity to perform at a prescribed, basic level of quality in the three core functions of assessment, assurance, and policy development, and the 10 essential services as detailed in the national public health performance standards program. The program focuses on a set of minimal standards that must be provided to ensure the protection of the health of the public. The accreditation program served 86 health departments.

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 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: 85
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.3%; rating input score 93
  • Program expense ratio: 99.7%; rating input score 100
  • 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: 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 6.8%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.38; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 18.9% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 93.3% of revenue deployed · 99.7% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $533K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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: 2 of 6 not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.