The Walthour - Moss Foundation

Nonprofit profile at a glance

EIN
237380583
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Southern Pines, NC, USA
Phone
9106957811
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,020,968
Expenses
$388,343
Assets
$27,516,951
Liabilities
$6,528

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DENNIS PAULES (PRESIDENT)
  • NORMAN MINERY (VICE PRESIDENT)
  • LANDON RUSSELL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LANDON RUSSELL (EXECUTIVE DIRECTOR): $86,215 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 walthour-moss foundation owns, preserves, and maintains land in its natural state for conservation, equestrian use, and for the enjoyment of the general public.

What it reported doing in 2024

The walthour-moss foundation owns 4,198 acres set aside to be preserved in its natural state. It is part of the effort to save the longleaf pine ecosystem. A land management program is in place to accomplish this. The land is open to the general public without charge from dawn to dusk daily. 3,946 acres of the 4,198 acres are in a conservation easement held by the united states forest service.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. 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: 61
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.1%; rating input score 54
  • Program expense ratio: 69.7%; rating input score 70
  • Fundraising efficiency: $35.4 raised per $1 spent on fundraising; rating input score 72; 72nd 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: Limited
  • 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: 62%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 70.86; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 22.2%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 54.1% of revenue deployed · 69.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $271K in reported program spending
  • Leadership: top reported pay $86K · 16 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Mission deployment rate scored 54/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.