North Carolina Association of Zoning Officials

Nonprofit profile at a glance

EIN
205204420
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024
Location
Fairview, NC, USA
Phone
8282595587
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$142,411
Expenses
$191,588
Assets
$113,344

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Rebecca Harper (President)
  • Joe Garnett (Vice President)
  • Troy Powell (Vice President)

People named in this filing

  • Rebecca Harper (President)
  • Joe Garnett (Vice President)
  • Troy Powell (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary objectives of the Association shall be to encourage and promote the technical and legal quality of administration and of those engaged and interested in the field of Zoning Administration and Zoning Enforcement in the State of North Carolina; to aid in furthering public understanding and awareness in Zoning; and to speak as a representative of Zoning Administration and Zoning Enforcement in the State of North Carolina.

What it reported doing in 2024

Membership Services Maintains a professional network for zoning officials and related professionals. Provides newsletters, listserv discussions, and opportunities to exchange knowledge and solve zoning-related issues.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.4%; rating input score 96

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -34.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 20.2% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $185K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2011 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 — Sustainability: Operating margin scored 4/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.