The Arc of Buncombe County Inc

Nonprofit profile at a glance

EIN
560856544
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Asheville, NC, USA
Phone
8282531255
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$602,402
Expenses
$499,918
Assets
$264,329
Liabilities
$25,014

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Linda McDaniel (Executive Director)
  • Oscar Wong (President)
  • Melissa Gunter (Vice President)

Highest reported compensation

  • Linda McDaniel (Executive Director): $78,354 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 Arc of Buncombe County exists to empower children and adults with intellectual and developmental disabilities to realize their highest potential through advocacy, education, programs and family support.

What it reported doing in 2024

FASD: The Arc of Buncombe County and the Asheville ABC Board partner to educate women and their significant others about the dangers of alcohol use during pregnancy. The Arc provides training and resources in schools, churches, and other community settings to raise awareness of this preventable disorder, which can result in intellectual and developmental disabilities (I/DD). . Billboards and posters throughout Buncombe County share educational information and connect individuals to available resources, including support for other substance-related concerns. Bi-monthly radio programs promote and highlight our FASD prevention efforts. Funding for this initiative also supports recovery efforts for individuals experiencing addiction.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 62
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $20.13 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 74.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $375K in reported program spending
  • Leadership: top reported pay $78K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2012 to 2024
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.