North Carolina Tire Dealers & Retreaders Association Inc
Nonprofit profile at a glance
- EIN
- 560809893
- IRS 990 coverage
- 2020–2021
- Forms available
- Form 990 2021
- Location
- Raleigh, NC, USA
- Phone
- 9197840111
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $153,692
- Expenses
- $144,954
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Frank Reece Hester (Executive Director)
- Marc Pons (President)
- Frankie Pugh (Past-President)
Highest reported compensation
- Frank Reece Hester (Executive Director): $69,395 total reported compensation
- Rebecca Wilson Hester (Executive Assistant): $29,741 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The NCTDA was formed in 1964 to advance and safeguard the business interests of its members; to promote harmony goodwill and understanding among its members; to encourage an exchange of ideas and technical knowledge with retailing and wholesaling procedures to educate its members and to provide group discount purchasing power to its members.
What it reported doing in 2021
Education of tire and automotive service dealers
Operating model
- Revenue model
- Other-operating. 63% of the money available for current operations came from other operating revenue.
- 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
MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 90
- Accountability: 5
- Sustainability: 20
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.7%; rating input score 70
- Program expense ratio: 73.8%; rating input score 74
- 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.7%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 68.4%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -30.4% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: -40.1% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings
Details
- Where the money goes: 69.7% of revenue deployed · 73.8% of spending went to programs
- Governance: 0 of 14 board members independent · 1 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $69K · 16 people listed
- Consistency: 39 of 39 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2020 to 2021
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Moderate — Sustainability: Operating margin scored 42/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.