Civic Intelligence

North Carolina Restaurant and Lodging Association

EIN 56-0492569 • 501(c)6 • Raleigh, NC

View Organization Page

Profile

Ncrla is the uniting force of the north carolina hospitality industry. We impact legislation and policies, cultivate relationships, and provide training and other valuable resources to help members run their businesses.

222 North Person Street Suite 210Raleigh, NC 27601

www.ncrla.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.17x

Higher debt load relative to revenue than 45% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-2.3%

Higher net margin than 32% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$403,972

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

NTEE S • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-44%

Faster asset growth than 2% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-42%

Faster revenue growth than 9% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$1,831,268

Down $1,431,942 (-44%) from 2023

Liabilities

Down

$520,226

Down $1,359,294 (-72%) from 2023

Net Assets

Down

$1,311,042

Down $72,648 (-5.3%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin32nd percentile

Revenue

Down

$3,143,628

Down $2,233,505 (-42%) from 2023

Expenses

Down

$3,217,249

Down $2,011,845 (-38%) from 2023

Net Income

Down

-$73,621

Down $221,660 (-150%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $263,829Liabilities 2011: $196,076Net Assets 2011: $67,7532011Assets 2012: $165,357Liabilities 2012: $188,654Net Assets 2012: -$23,2972012Assets 2013: $231,635Liabilities 2013: $257,368Net Assets 2013: -$25,7332013Assets 2014: $219,699Liabilities 2014: $219,509Net Assets 2014: $1902014Assets 2015: $345,774Liabilities 2015: $277,751Net Assets 2015: $68,0232015Assets 2016: $375,801Liabilities 2016: $266,739Net Assets 2016: $109,0622016Assets 2017: $560,440Liabilities 2017: $255,798Net Assets 2017: $304,6422017Assets 2018: $829,064Liabilities 2018: $286,487Net Assets 2018: $542,5772018Assets 2019: $953,349Liabilities 2019: $368,865Net Assets 2019: $584,4842019Assets 2020: $1,112,918Liabilities 2020: $280,576Net Assets 2020: $832,3422020Assets 2021: $1,415,563Liabilities 2021: $279,541Net Assets 2021: $1,136,0222021Assets 2022: $2,720,763Liabilities 2022: $1,485,112Net Assets 2022: $1,235,6512022Assets 2023: $3,263,210Liabilities 2023: $1,879,520Net Assets 2023: $1,383,6902023Assets 2024: $1,831,268Liabilities 2024: $520,226Net Assets 2024: $1,311,0422024

Highlighted filing

2024

Assets$1,831,268
Liabilities$520,226
Net Assets$1,311,042
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $869,964Expenses 2011: $880,827Net Income 2011: -$10,8632011Revenue 2012: $840,164Expenses 2012: $931,214Net Income 2012: -$91,0502012Revenue 2013: $905,850Expenses 2013: $916,156Net Income 2013: -$10,3062013Revenue 2014: $960,937Expenses 2014: $935,014Net Income 2014: $25,9232014Revenue 2015: $1,141,030Expenses 2015: $1,073,196Net Income 2015: $67,8342015Revenue 2016: $1,191,358Expenses 2016: $1,150,321Net Income 2016: $41,0372016Revenue 2017: $1,373,752Expenses 2017: $1,174,372Net Income 2017: $199,3802017Revenue 2018: $1,551,980Expenses 2018: $1,314,044Net Income 2018: $237,9362018Revenue 2019: $1,599,722Expenses 2019: $1,557,788Net Income 2019: $41,9342019Revenue 2020: $1,686,537Expenses 2020: $1,438,017Net Income 2020: $248,5202020Revenue 2021: $2,032,739Expenses 2021: $1,729,059Net Income 2021: $303,6802021Revenue 2022: $1,991,436Expenses 2022: $2,004,420Net Income 2022: -$12,9842022Revenue 2023: $5,377,133Expenses 2023: $5,229,094Net Income 2023: $148,0392023Revenue 2024: $3,143,628Expenses 2024: $3,217,249Net Income 2024: -$73,6212024

Highlighted filing

2024

Revenue$3,143,628
Expenses$3,217,249
Net Income-$73,621
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,831,268
Liabilities
$520,226
Net assets
$1,311,042
Revenue
$3,143,628
Expenses
$3,217,249
Net income
-$73,621
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.52$1.31$3.14$3.22$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.26$1.88$1.38$5.38$5.23$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.72$1.49$1.24$1.99$2.00$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.28$1.14$2.03$1.73$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.28$0.83$1.69$1.44$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.37$0.58$1.60$1.56$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.29$0.54$1.55$1.31$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.26$0.30$1.37$1.17$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.27$0.11$1.19$1.15$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.28$0.07$1.14$1.07$0.07
2014Summary only. Only limited summary data is available for this year.$0.22$0.22$0.00$0.96$0.94$0.03
2013Summary only. Only limited summary data is available for this year.$0.23$0.26$0.03$0.91$0.92$0.01
2012Summary only. Only limited summary data is available for this year.$0.17$0.19$0.02$0.84$0.93$0.09
2011Summary only. Only limited summary data is available for this year.$0.26$0.20$0.07$0.87$0.88$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.0
Gross Receipts
$3,271,690
Mission and Program Overview

Mission

Ncrla serves members by advancing and protecting north carolina's hospitality industry in four key areas: jobs and careers, profitability & entrepreneurship, health & safety, and sustainability.

Ncrla is the uniting force of the north carolina hospitality industry. We impact legislation and policies, cultivate relationships, and provide training and other valuable resources to help members run their businesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,084,707$1,729,942▼ $1,354,765
Accounts Receivable$55,300$78,384▲ $23,084
Prepaid Expenses and Deferred Charges$1,878$14,064▲ $12,186
Land, Buildings, and Equipment, Net$14,489$8,878▼ $5,611
Total Assets$3,263,210$1,831,268▼ $1,431,942
Other Assets Total$106,836--
Liabilities
Deferred Revenue$249,874$266,983▲ $17,109
Other Liabilities$1,531,693$159,500▼ $1,372,193
Accounts Payable and Accrued Expenses$97,953$93,743▼ $4,210
Total Liabilities$1,879,520$520,226▼ $1,359,294
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,383,690$1,311,042▼ $72,648
Total Net Assets Fund Balance$1,383,690$1,311,042▼ $72,648
Total Liabilities and Net Assets / Fund Balance$3,263,210$1,831,268▼ $1,431,942

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,878$47,668$56,546
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn MingesPresident anFT$377,103$26,869$403,972
Lynn MingesPresident and CEO-$352,103$51,869$403,972
Christine MackeyVP of CommunFT$166,195$7,048$173,243
Christine MackeyVP of Communications-$161,195$12,048$173,243
Shelly EubanksVP of FinancFT$163,812$7,152$170,964
Shelly EubanksVP of Finance and Op-$158,812$12,152$170,964
Isabel Villa-garciaVP of Govt aFT$159,913$5,796$165,709
Isabel Villa-garciaVP of Govt Affairs-$154,913$10,796$165,709

Board Members and Trustees

NameTitle
Tom PashleyChair
Jason SmithVice Chair
Andy ClarkBoard Member
Billy SewellBoard Member
Cheetie KumarBoard Member
Debra PunkeBoard Member
Doug StaffordBoard Member
Gonza SalamancaBoard Member
Ian SauerBoard Member
Jeff ChandlerBoard Member
Jim GrattonBoard Member
Julia McgovernBoard Member
Kelly HarrillBoard Member
Nishith Nish PatelBoard Member
Russ JonesBoard Member
Steve ThanhauserBoard Member
Tad DolbierBoard Member
Tim GossBoard Member
Burney JenningsImmediate Pa
Amber MoshakosNra Liaison
Lance TrenaryNra Liaison
Vinay PatelSecretary
Sheri ErhartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$567,552
Program Service Revenue
$772,418
Investment Income
$71,290
Other Revenue
$1,732,368
Change in Net Assets
$-73,621

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,137,291
Revenue Not Reported on Financial Statements
$6,337
Revenue Not Reported on Form 990
$40,000
Other Revenue Adjustments
$6,337
Total Revenue per Audited Statements
$3,177,291
Total Revenue per Form 990
$3,143,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,873,796
Salaries, Compensation, and Employee Benefits$1,343,453
Total Fundraising Expense$142,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$522,841$201,093$80,436$804,370
Current Officers, Directors, Trustees, and Key Employees$262,582$100,993$40,397$403,972
Payroll Taxes$54,169$20,834$8,334$83,337
Fees for Services Lobbying$69,828$7,759-$77,587
Other Employee Benefits$33,653$12,944$5,177$51,774
All Other Expenses$33,543$15,111$2,032$50,686
Information Technology$25,052$25,052-$50,104
Travel$42,726--$42,726
Depreciation Depletion$16,000$18,945$5,333$40,278
Fees for Services Other$35,730$3,428-$39,158
Fees for Services Accounting$18,099$18,099-$36,198
Other Expenses$23,231$21,109-$21,109
Occupancy$18,667--$18,667
Fees for Services Legal$13,983$1,554-$15,537
Conferences and Meetings-$8,538-$8,538
Office Expenses$4,104$1,578$631$6,313
Insurance-$4,480-$4,480
Interest-$835-$835
Total Functional Expenses$2,423,378$651,531$142,340$3,217,249

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,250,912
Total Expenses per Form 990$3,217,249
Expenses per Audited Statements$3,210,912
Expenses Not Reported on Form 990$40,000
Expenses Not Reported on Financial Statements$6,337
Other Expense Adjustments$6,337
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$216,444
Fundraising Direct Expenses$128,062
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Nc Chef Showdow$123,150$123,150$62,548$60,602
Stars of Indust$74,600$74,600$48,056$26,544
Total Events$216,444$216,444$128,062$88,382
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$85,133
Total Nondeductible Lobbying and Political Cost$85,133
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Recruitment Restricted Funds$159,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

“Reviewed by the board prior to submission”

Form 990, Page 6, Part VI, Line 12C

“Board members with conflicts are not allowed to vote on any issue that is subject to a conflict. The board reviews the conflict of interest statements.”

Form 990, Page 6, Part VI, Line 15A

“Compensation of the president is approved by the executive committee.”

Form 990, Page 6, Part VI, Line 15B

“Compensation of key employees is reviewed by board of directors”

Form 990, Page 6, Part VI, Line 19

“Made available upon request only”

Filing and Contact Details

Filer

Filer Name
North Carolina Restaurant and
EIN
56-0492569
Phone
9198440098
Address
222 NORTH PERSON STREET SUITE 210, RALEIGH, NC 27601

Signing Officer

Name
Lynn Minges
Title
President and CEO
Phone
9198440098
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Minges
Formed
1947
Legal Domicile
Nc
Voting Board Members
23
Independent Board Members
23
Employees
9

Preparer

Firm
Hodges & Hergenrader Llp
Address
5400 TRINITY ROAD SUITE 106, RALEIGH, NC 27607
Preparer
Anna Hergenrader
Phone
9199108808
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in lease liability/rou asset 973”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management has evaluated the effect of the guidance provided by u.s. Generally accepted accounting principles on accounting for uncertainty in income taxes. The organization's policy is to record a liability for any tax position taken that is beneficial to the organization, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes that the organization continues to satisfy the requirements of a tax-exempt organization at december 31, 2024. Management has evaluated all other tax positions that could have a significant affect on the financial statements and determined the organization has no uncertain income tax positions at december 31, 2024 and, accordingly, no liability has been accrued. The organization's federal exempt organization business income tax returns (form 990) for 2021, 2022 and 2023 are subject to examination by the irs, generally for three years after they were filed.”

Schedule D, Page 4, Part XI, Line 2D

“IN KIND REVENUE 40,000”

Schedule D, Page 4, Part XI, Line 4B

“Legislative day rally (netted with event inc on afs) 6,337”

Schedule D, Page 4, Part XII, Line 2D

“IN KIND EXPENSE 40,000”

Schedule D, Page 4, Part XII, Line 4B

“Legislative day rally (netted with event inc on afs) 6,337”

Raw XML AppendixShowing 400 of 660 raw XML fields

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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IRS990/MissionDesc0NCRLA IS THE UNITING FORCE OF THE NORTH CAROLINA HOSPITALITY INDUSTRY. WE IMPACT LEGISLATION AND POLICIES, CULTIVATE RELATIONSHIPS, AND PROVIDE TRAINING AND OTHER VALUABLE RESOURCES TO HELP MEMBERS RUN THEIR BUSINESSES.
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