Civic Intelligence

Junior Order United American Mechanics Childrens Home Inc

EIN 56-0340748 • 501(c)3 • Lexington, NC

Profile

To nurture and empower children in North Carolina through our residential, foster care, and child development programs.

PO Box 1288Lexington, NC 27293

www.ach-nc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.03x

Higher debt load relative to assets than 23% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.06x

Higher debt load relative to revenue than 22% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Net Margin

18th percentile

-10%

Higher net margin than 18% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$106,154

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

NTEE P • $5M-$10M nonprofits • Source year 2024

Asset Growth

47th percentile

2.9%

Faster asset growth than 47% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

4.0%

Faster revenue growth than 41% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,686,996

Up $161,747 (+2.9%) from 2023

Liabilities

Up

$179,720

Up $60,591 (+51%) from 2023

Net Assets

Up

$5,507,276

Up $101,156 (+1.9%) from 2023

Revenue

Up

$3,202,822

Up $123,739 (+4.0%) from 2023

Expenses

Up

$3,534,110

Up $158,454 (+4.7%) from 2023

Net Income

Down

-$331,288

Down $34,715 (-12%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $3,640,188Liabilities 2011: $87,340Net Assets 2011: $3,552,8482011Assets 2012: $3,831,328Liabilities 2012: $62,840Net Assets 2012: $3,768,4882012Assets 2013: $3,792,708Liabilities 2013: $62,304Net Assets 2013: $3,730,4042013Assets 2014: $3,797,737Liabilities 2014: $88,272Net Assets 2014: $3,709,4652014Assets 2015: $4,984,419Liabilities 2015: $120,676Net Assets 2015: $4,863,7432015Assets 2016: $5,045,276Liabilities 2016: $61,877Net Assets 2016: $4,983,3992016Assets 2017: $5,387,361Liabilities 2017: $58,614Net Assets 2017: $5,328,7472017Assets 2018: $5,567,232Liabilities 2018: $47,614Net Assets 2018: $5,519,6182018Assets 2019: $5,773,069Liabilities 2019: $90,878Net Assets 2019: $5,682,1912019Assets 2020: $5,828,754Liabilities 2020: $365,868Net Assets 2020: $5,462,8862020Assets 2021: $5,981,768Liabilities 2021: $59,808Net Assets 2021: $5,921,9602021Assets 2022: $5,673,578Liabilities 2022: $91,063Net Assets 2022: $5,582,5152022Assets 2023: $5,525,249Liabilities 2023: $119,129Net Assets 2023: $5,406,1202023Assets 2024: $5,686,996Liabilities 2024: $179,720Net Assets 2024: $5,507,2762024

Highlighted filing

2024

Assets$5,686,996
Liabilities$179,720
Net Assets$5,507,276

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,334,636Expenses 2011: $2,520,310Net Income 2011: -$185,6742011Revenue 2012: $2,812,033Expenses 2012: $2,684,625Net Income 2012: $127,4082012Revenue 2013: $2,472,597Expenses 2013: $2,559,331Net Income 2013: -$86,7342013Revenue 2014: $2,609,836Expenses 2014: $2,691,324Net Income 2014: -$81,4882014Revenue 2015: $3,856,498Expenses 2015: $2,632,074Net Income 2015: $1,224,4242015Revenue 2016: $2,892,517Expenses 2016: $2,802,439Net Income 2016: $90,0782016Revenue 2017: $3,209,340Expenses 2017: $2,934,483Net Income 2017: $274,8572017Revenue 2018: $3,064,630Expenses 2018: $2,878,822Net Income 2018: $185,8082018Revenue 2019: $3,123,549Expenses 2019: $2,958,101Net Income 2019: $165,4482019Revenue 2020: $3,133,808Expenses 2020: $3,399,120Net Income 2020: -$265,3122020Revenue 2021: $3,326,188Expenses 2021: $3,225,965Net Income 2021: $100,2232021Revenue 2022: $3,747,258Expenses 2022: $3,342,351Net Income 2022: $404,9072022Revenue 2023: $3,079,083Expenses 2023: $3,375,656Net Income 2023: -$296,5732023Revenue 2024: $3,202,822Expenses 2024: $3,534,110Net Income 2024: -$331,2882024

Highlighted filing

2024

Revenue$3,202,822
Expenses$3,534,110
Net Income-$331,288

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.69$0.18$5.51$3.20$3.53$0.33
2023Detailed filing. Detailed filing data is available for this year.$5.53$0.12$5.41$3.08$3.38$0.30
2022Detailed filing. Detailed filing data is available for this year.$5.67$0.09$5.58$3.75$3.34$0.40
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.98$0.06$5.92$3.33$3.23$0.10
2020Detailed filing. Detailed filing data is available for this year.$5.83$0.37$5.46$3.13$3.40$0.27
2019Detailed filing. Detailed filing data is available for this year.$5.77$0.09$5.68$3.12$2.96$0.17
2018Detailed filing. Detailed filing data is available for this year.$5.57$0.05$5.52$3.06$2.88$0.19
2017Detailed filing. Detailed filing data is available for this year.$5.39$0.06$5.33$3.21$2.93$0.27
2016Summary only. Only limited summary data is available for this year.$5.05$0.06$4.98$2.89$2.80$0.09
2015Summary only. Only limited summary data is available for this year.$4.98$0.12$4.86$3.86$2.63$1.22
2014Summary only. Only limited summary data is available for this year.$3.80$0.09$3.71$2.61$2.69$0.08
2013Summary only. Only limited summary data is available for this year.$3.79$0.06$3.73$2.47$2.56$0.09
2012Summary only. Only limited summary data is available for this year.$3.83$0.06$3.77$2.81$2.68$0.13
2011Summary only. Only limited summary data is available for this year.$3.64$0.09$3.55$2.33$2.52$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Sep 9, 2025
Return Version
2023v6.0
Gross Receipts
$3,227,237
Mission and Program Overview

Mission

We believe that every young child has the inherent right to live and grow in a happy and loving environment. The stability of tomorrow's world depends on the strength of character within the spirit of each child today. The purpose of the home is to help instill in the hearts of our boys and girls an understanding and love for their creator, a loyalty to their country and its freedoms, and a respect for others and themselves. The home seeks to provide the nurturing care that will heal a child's broken spirit and help reunite families where possible who have experienced discord and separation. Our goal is first to bring love, stability and guidance to the boys and girls who come to us for help and secondly, to reunite these children with their families whenever possible.

To nurture and empower children in North Carolina through our residential, foster care, and child development programs. PROVIDES RESIDENTIAL AND FAMILY FOSTER CARE FOR CHILDREN WHO HAVE BEEN REMOVED FROM HOMES DUE TO ABUSE AND NEGLECT AND ARE UNDER THE CARE AND SUPERVISION OF DEPARTMENTS OF SOCIAL SERVICES.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,062,933$2,545,622▲ $482,689
Land, Buildings, and Equipment, Net$2,107,903$2,233,973▲ $126,070
Savings and Temporary Cash Investments$439,035$347,394▼ $91,641
Pledges and Grants Receivable$553,059$279,758▼ $273,301
Accounts Receivable$217,856$161,204▼ $56,652
Cash and Non-Interest-Bearing Accounts$81,313$86,558▲ $5,245
Prepaid Expenses and Deferred Charges$63,149$32,487▼ $30,662
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,525,249$5,686,996▲ $161,747
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$119,129$179,720▲ $60,591
Total Liabilities$119,129$179,720▲ $60,591
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,180,951$5,317,107▲ $136,156
Net Assets With Donor Restrictions$225,169$190,169▼ $35,000
Total Net Assets Fund Balance$5,406,120$5,507,276▲ $101,156
Total Liabilities and Net Assets / Fund Balance$5,525,249$5,686,996▲ $161,747

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,644,865$3,023,961$4,668,826
Equipment$318,684$483,198$801,882
Leasehold Improvements$256,624$400,521$657,145
Land$13,800-$13,800

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$180,664---$180,664
2022$180,664---$180,664
2021$180,664---$180,664
2020$180,664---$180,664
2019$180,664---$180,664
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy BerrierPresident & CEOFT$92,500$13,654$106,154
Kathy YokeleyVP - FinanceFT$77,123$12,705$89,828
Kevin WilliamsVP of ClinicalFT$70,634$12,309$82,943

Board Members and Trustees

NameTitle
Byron HinsonChairman
Gene Braddypast chairman
Paul HollandVice Chairman
sue armstrongvice chairman
April WillardDirector
Archie WorleyDirector
Bobby SuttlesDirector
Bradley HuntDirector
Danny MorrisonDirector
Dolores HuffmanDirector
Haggith MontoyaDirector
Jonathan BrownDirector
Ken BowersDirector
Mike WindhamDirector
Robert ThompsonDirector
Steve JacksonDirector
charles riehsDirector
james robbinsDirector
kara robbinsDirector
ritchie armstrongDirector
Tom BrinsonSecretary
Debra WorleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$673,048
Program Service Revenue
$2,410,598
Investment Income
$92,837
Other Revenue
$26,339
All Other Contributions
$582,469
Change in Net Assets
$-331,288

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,214,817
Revenue Not Reported on Financial Statements
$-11,995
Revenue Not Reported on Form 990
$432,445
Other Revenue Adjustments
$-11,995
Total Revenue per Audited Statements
$3,647,262
Total Revenue per Form 990
$3,202,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,173,848
Other Expenses$1,360,262
Total Fundraising Expense$180,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,263,731$140,172$78,826$1,482,729
Other Employee Benefits$252,379$38,057$20,544$310,980
Current Officers, Directors, Trustees, and Key Employees$118,286$97,259$32,924$248,469
Occupancy$170,242$69,336$1,656$241,234
Depreciation Depletion$156,985$63,928-$220,913
Insurance$125,737$17,276$121$143,134
Payroll Taxes$106,428$16,903$8,339$131,670
All Other Expenses$101,217$3,925$21,367$126,509
Fees for Services Other$70,583$8,197$6,517$85,297
Information Technology$57,524$6,957$9,199$73,680
Other Expenses$51,217$3,337$540$51,217
Travel$27,314$5,294-$32,608
Office Expenses$24,770$1,979$272$27,021
Fees for Services Accounting-$11,010-$11,010
Advertising$3,481-$526$4,007
Fees for Services Legal$413--$413
Total Functional Expenses$2,869,649$483,630$180,831$3,534,110

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,546,105
Expenses per Audited Statements$3,534,110
Total Expenses per Form 990$3,534,110
Expenses Not Reported on Form 990$11,995
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,995
Fundraising Gross Income$1,926
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Car Show$34,407-$8,158-
Oyster Roast$8,985$1,926$711$1,215
Total Events$43,392$1,926$11,995$-10,069
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

ARCHIE WORLEY AND DEBRA WORLEY ARE MARRIED.KARA ROBBINS AND JAMES ROBBINS ARE MARRIED.Tom and Daniella Brinson are married.

Form 990, Part VI, Section B, Line 11B

The CPA preparer of form 990 provides the form 990 to the President, Vice President of Finance and the Finance Committee prior to filing the return. Form 990 is then signed and filed. Form 990 is available to the full Board of Directors at the next regular quarterly meeting of the Board for the full Board's review. Form 990 is always available for any Board member to review.

Form 990, Part VI, Section B, Line 12C

Board members are reminded at each meeting that conflicts of interest should be reported to the officers of the organization.

Form 990, Part VI, Section B, Line 15A

The Executive Committee evaluates the President/CEO on an annual basis and uses CEO compensation data from other organizations of like mission and size when analyzing potential salary adjustments. The Executive Committee approves all salary changes for the President/CEO. The President/CEO and other department heads evaluate other employees and make recommendations for salary changes. All salary deliberations are conducted using the current economic information for the area of service. Records are retained of the discussions had and decisions made.

Form 990, Part VI, Section C, Line 19

Governing documents, 990's, policies and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Junior Order United American Mechanics
EIN
56-0340748
Phone
3363577126
Address
PO BOX 1288, LEXINGTON, NC 27293

Signing Officer

Name
Kathy Berrier
Title
President & CEO
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Berrier
Formed
1974
Legal Domicile
Nc
Voting Board Members
22
Independent Board Members
22
Employees
61
Volunteers
130

Preparer

Firm
Joseph R Listman CPA Pc
Address
5802 STARBOARD DR, GREENSBORO, NC 27410
Preparer
Mark K Nelson CPA
Phone
3362996061
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Interest earned on endowment funds are used for general operating purposes.

Part X : FIN48 Footnote

The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and has been classified as a not-for-profit organization and not a private foundation by the Internal Revenue Service. Accordingly, a provision for income taxes is not reflected in these statements. It is management's policy to evaluate all tax positions to identify any that may be considered uncertain. Management believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. No examinations of the Organization's annual report to the Internal Revenue Service are in process. Any changes in the amount of a tax position will be recognized in the financial statements of the Organization in the period in which the change occurs. The annual report to the IRS on Form 990 is available for public inspection. Contributions to the Organization are tax deductible to donors under Section 170 of the IRC.

Part XII, Line 2D: Other expenses and losses per audited F/S

special event expenses $11995

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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