North Carolina Association of Municipal Clerks

Nonprofit profile at a glance

EIN
561397376
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Raleigh, NC, USA
Phone
9197154000
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$212,227
Expenses
$223,900
Assets
$378,592
Liabilities
$155,847

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

Leadership & pay

18 people listed

Executive titles in this filing

  • SARAH RADCLIFF (PRESIDENT)
  • SABRENA REINHARDT (FIRST VICE PRESIDENT)
  • LINDA CHRISTOPHER (SECOND VICE PRESIDENT)
  • DIANNE ENOCH (IMMEDIATE PAST PRESIDENT)

People named in this filing

  • SARAH RADCLIFF (PRESIDENT)
  • SABRENA REINHARDT (FIRST VICE PRESIDENT)
  • LINDA CHRISTOPHER (SECOND 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 mission of the North Carolina association of municipal clerks is to provide a professional organization dedicated to the continued growth and development of each municipal clerk and their municipality. Its purpose is to provide means whereby efficiency and improvement may be achieved in the operation of the clerks' offices in the cities and towns of North Carolina by (a) promoting cooperation among municipal clerks through the interchange of experiences and methods of conducting their offices, to the end that each may profit from the experiences of others; (b) promoting periodic conferences or meetings of clerks for discussion of mutual problems, and by research to find solutions for same; (c) promoting a closer business and social union among the municipal clerks to better enable them to uphold the principles of good government and good citizenship; and (d) promoting such other programs and activities as may be of value to enhance the welfare of the municipal clerks' offices.

What it reported doing in 2024

The association holds multiple continuing education programs anually that enable members to maintain and enhance their skills as well as gain credits towards obtaining international institute of municipal clerks (iimc) and nc certified municipal clerk (nccmc) certifications. The following educational progams were held during the 2024-25 fiscal year: the ncamc summer conference as held on august 24-26, 2023. Approximately 136 clerks attended. Three one-day regional clerk school academies were also held. Approximately 174 clerks attended.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - 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: 70
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 76.3%; rating input score 76
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -5.5%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 11% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 76.3% of spending went to programs
  • Governance: 18 of 18 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $171K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.