State Council Junior Order United American Mechanics of North Carolina

Nonprofit profile at a glance

EIN
560502957
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Scotland Neck, NC, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$260,730
Expenses
$46,480
Assets
$2,960,510
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • TOM BRINSON (Secretary): $4,800 total reported compensation
  • DEBRA WORLEY (Treasurer): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a fraternal service organization. The objects of the order are (1) to maintain and promote the interest of all americans, (2) to provide fraternal benefits to members and members' families in cases of sickness, disability and death, (3) to uphold the american public school system, and (4) to promote and help maintain a children's home.

What it reported doing in 2024

Support of american children's home in lexington, nc. The organization assists the american children's home with donations for operations, maintenance expenses and property improvements. The organization also provides the use of land and building owned by the state council for the use of the american children's home. An objective basis for determining the value of the donated facilities is not available. The american children's home has been in operation and has been affiliated with the state council since 1928.

Operating model

Revenue model
Investment-supported. 98% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25%; rating input score 25
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • 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 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: Pass

Sustainability

  • Operating margin: 82.2%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 63.69; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 26.9% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 25% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $5K · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 25/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 26/100.