Civic Intelligence

Assistance League of Charlotte

990 • Fiscal year 2021 • EIN 56-1781080

Jun 01, 2020 to May 31, 2021 • Filed on Sep 20, 2021

PO Box 471112Charlotte, NC 28247

(704) 525-5228

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.19x

Higher debt load relative to assets than 55% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

75th percentile

0.66x

Higher debt load relative to revenue than 75% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Net Margin

60th percentile

17%

Higher net margin than 60% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Asset Growth

36th percentile

2.4%

Faster asset growth than 36% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

30th percentile

-1.3%

Faster revenue growth than 30% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,907,869

Up $68,138 (+2.4%) from 2020

Net Assets

Up

$2,369,167

Up $137,153 (+6.1%) from 2020

Liabilities

Down

$538,702

Down $69,015 (-11%) from 2020

Revenue

Down

$818,622

Down $10,673 (-1.3%) from 2020

Expenses

Down

$681,469

Down $128,141 (-16%) from 2020

Net Income

Up

$137,153

Up $117,468 (+597%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2012: $1,210,100Liabilities 2012: $44,750Net Assets 2012: $1,165,3502012Assets 2013: $2,456,999Liabilities 2013: $1,229,017Net Assets 2013: $1,227,9822013Assets 2014: $2,937,310Liabilities 2014: $1,610,203Net Assets 2014: $1,327,1072014Assets 2015: $2,933,089Liabilities 2015: $1,420,555Net Assets 2015: $1,512,5342015Assets 2016: $2,897,823Liabilities 2016: $1,182,991Net Assets 2016: $1,714,8322016Assets 2017: $3,014,759Liabilities 2017: $1,051,908Net Assets 2017: $1,962,8512017Assets 2018: $3,014,750Liabilities 2018: $909,216Net Assets 2018: $2,105,5342018Assets 2019: $2,897,479Liabilities 2019: $685,150Net Assets 2019: $2,212,3292019Assets 2020: $2,839,731Liabilities 2020: $607,717Net Assets 2020: $2,232,0142020Assets 2021: $2,907,869Liabilities 2021: $538,702Net Assets 2021: $2,369,1672021Assets 2022: $8,336,811Liabilities 2022: $5,980,254Net Assets 2022: $2,356,5572022Assets 2023: $8,233,349Liabilities 2023: $112,379Net Assets 2023: $8,120,9702023Assets 2024: $8,256,759Liabilities 2024: $153,883Net Assets 2024: $8,102,8762024Assets 2025: $8,082,892Liabilities 2025: $143,438Net Assets 2025: $7,939,4542025

Highlighted filing

2021

Assets$2,907,869
Liabilities$538,702
Net Assets$2,369,167

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $646,094Expenses 2012: $559,545Net Income 2012: $86,5492012Revenue 2013: $664,743Expenses 2013: $602,111Net Income 2013: $62,6322013Revenue 2014: $1,075,115Expenses 2014: $975,990Net Income 2014: $99,1252014Revenue 2015: $789,518Expenses 2015: $604,091Net Income 2015: $185,4272015Revenue 2016: $814,581Expenses 2016: $612,283Net Income 2016: $202,2982016Revenue 2017: $908,357Expenses 2017: $660,338Net Income 2017: $248,0192017Revenue 2018: $956,266Expenses 2018: $813,583Net Income 2018: $142,6832018Revenue 2019: $879,721Expenses 2019: $772,926Net Income 2019: $106,7952019Revenue 2020: $829,295Expenses 2020: $809,610Net Income 2020: $19,6852020Revenue 2021: $818,622Expenses 2021: $681,469Net Income 2021: $137,1532021Revenue 2022: $879,446Expenses 2022: $892,056Net Income 2022: -$12,6102022Revenue 2023: $12,869,060Expenses 2023: $7,104,647Net Income 2023: $5,764,4132023Revenue 2024: $1,259,127Expenses 2024: $1,277,221Net Income 2024: -$18,0942024Revenue 2025: $1,380,377Expenses 2025: $1,543,799Net Income 2025: -$163,4222025

Highlighted filing

2021

Revenue$818,622
Expenses$681,469
Net Income$137,153
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Sep 20, 2021
Return Version
2020v4.0
Gross Receipts
$819,440
Mission and Program Overview

Mission

Assistance league of charlotte is the 93rd chapter of assistance league and was founded in 1992 as a nonprofit corporation. Its member volunteers are dedicated to improving the lives of children and families through community-based philanthropic programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,880,019$1,824,948▼ $55,071
Savings and Temporary Cash Investments$249,630$559,161▲ $309,531
Cash and Non-Interest-Bearing Accounts$221,664$220,459▼ $1,205
Investments Program Related$340,966$198,769▼ $142,197
Inventories for Sale or Use$142,569$97,460▼ $45,109
Prepaid Expenses and Deferred Charges$3,665$5,007▲ $1,342
Accounts Receivable$1,218$2,065▲ $847
Total Assets$2,839,731$2,907,869▲ $68,138
Liabilities
Other Liabilities$495,736$497,776▲ $2,040
Grants Payable$61,200$26,100▼ $35,100
Deferred Revenue$10,665$10,469▼ $196
Accounts Payable and Accrued Expenses$40,116$4,357▼ $35,759
Total Liabilities$607,717$538,702▼ $69,015
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,195,961$2,313,580▲ $117,619
Net Assets With Donor Restrictions$36,053$55,587▲ $19,534
Total Net Assets Fund Balance$2,232,014$2,369,167▲ $137,153
Total Liabilities and Net Assets / Fund Balance$2,839,731$2,907,869▲ $68,138

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,507,396$384,032$1,891,428
Other Land Buildings$111,302$160,096$271,398
Land$206,250-$206,250
Investment Program Related Org$24,026--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$29,245$1,300▲ $18,083-$48,628
2019$32,091$1,000▼ $3,846-$29,245
2018$26,665$5,575▼ $149-$32,091
2017$24,706-▲ $1,959-$26,665
2016$22,529$900▲ $3,277$-2,000$24,706
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary Lou GrgurichPresident
Kathy ReardonPresident El
Michele HaganSecretary
Fran WhisnantTreasurer
Ann DavisVP Education
Peggy ThomasVP Fund Deve
Jo Ann ParryVP Marketing
Donna WallisVP Membershi
Judith SanfordVP Philanthr
Laura GallagherVP Strategic
Revenue and Support

Revenue Composition

Contributions and Grants
$782,447
Program Service Revenue
$11,600
Investment Income
$23,220
Other Revenue
$1,355
All Other Contributions
$782,447
Change in Net Assets
$137,153

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Clothing and Household Goods-$460,466
Other Non Cash Contri Table1$82,013
Total Noncash Contributions1$542,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$818,622
Total Revenue per Audited Statements
$818,622
Total Revenue per Form 990
$818,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$573,144
Total Fundraising Expense$103,674
Grants and Similar Amounts Paid$54,500
Salaries, Compensation, and Employee Benefits$53,825
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$23,284$2,587$38,807$64,678
Grants to Domestic Individuals$54,500--$54,500
Other Salaries and Wages$50,000--$50,000
Occupancy$10,405$1,156$17,341$28,902
Interest$6,091$677$10,151$16,919
Fees for Services Accounting$7,248$9,224-$16,472
All Other Expenses$4,675$4,547$2,152$11,374
Insurance$2,833$315$4,723$7,871
Payments to Affiliates-$6,400-$6,400
Payroll Taxes$3,825--$3,825
Other Expenses$395$527$2,071$2,466
Conferences and Meetings$912$345$869$2,126
Advertising-$1,173-$1,173
Total Functional Expenses$550,844$26,951$103,674$681,469

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$681,469
Total Expenses per Audited Statements$681,469
Total Expenses per Form 990$681,469
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Carolina Office Systems-Copier MaintenanceNo$984
International Minute Press-Printing ServicesNo$507
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Payable$487,703
Paycheck Protection Loan$10,073
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
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members can be voting, or non-voting (associate and sustaining)

Form 990, Page 6, Part VI, Line 7A

Voting members elect the governing body (board of directors) each year.

Form 990, Page 6, Part VI, Line 7B

Decisions made by the board regarding time, expenditures of money, and the organization's bylaws are then approved by the members.

Form 990, Page 6, Part VI, Line 11B

The finance committee and board of directors will review the form 990 before it is filed.

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

Members sign acknowledgement of having read the conflict of interest policy annually.

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

The employee policy committee reviews the teen court program administator's performance and salary annually.

Form 990, Page 6, Part VI, Line 19

Many documents are available on the organization's website. Documents not available via the website can be requested from the organization.

Filing and Contact Details

Filer

Filer Name
Assistance League of Charlotte
EIN
56-1781080
Phone
7045255228
Address
PO BOX 471112, CHARLOTTE, NC 28247

Signing Officer

Name
Kathy Marcello
Title
Treasurer (fy22)
Phone
7045255228
Signed
2021-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fran Whisnant
Formed
1992
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
205

Preparer

Firm
J Ronald Martin Pa
Address
1850 E 3RD ST STE 305, CHARLOTTE, NC 28204-3234
Preparer
Julia Cook
Phone
7043756405
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Assistance league of charlotte is the 93rd chapter of assistance league and was founded in 1992 as a nonprofit corporation. Its member volunteers are dedicated to improving the lives of children and families through community-based philanthropic programs.

Form 990, Page 2, Part III, Line 4B

Operation check hunger was established in 1992 and is designed to alleviate children's hunger by distributing food in these ways: (1) providing weekly take home backpacks to hundred of children in seven local elementary schools - each backpack contains non-perishable food items for the student and family to supplement their weekend meals; (2) maintaining two school emergency food pantries designed to help at-risk families; (3) delivering monthly snacks to a special needs school to supplement life skills field trips and applesauce to assist with administration of medication; (4) making a bulk protein donation to the local food bank or food assistance agency; (5) making donations to mobile pantries that feed families within selected school communities. In 2020-2021, 400 elementary school children were provided with weekend packpacks. Operation check hunger also established heart of the home in 2019 that provides small electrical appliances and other kitchen items to families moving into permanent housing through habitat for humanity. 11 families were assisted in 2020- 2021.

Form 990, Page 2, Part III, Line 4C

Mecklenburg county teen court is an alternative justice system for youthful offenders aged 12 through 17 years old. It is designed to provide juveniles a second chance when they accept responsibility for their actions and agree to be tried by a jury of their peers. Offender referrals come from school resource officers, department of juvenile justice, and local law enforcement agencies, with successful program completion allowing the juvenile to avoid a permanent criminal record. Volunteer teens are recruited and trained in the legal process, serving as jurors, clerks, bailiffs, jury foremen and attorneys for the hearings. This juvenile- based justice system places strong emphasis on accountability, positive peer influence, and youth empowerment to effect change. This program assisted 178 youth offenders and volunteer teens to provide 1,665 hours of community service in fiscal year 2020-2021, with adult volunteers providing 668 service hours. The recidivism rate consistently remains below five percent.

Form 990, Page 2, Part III, Line 4D

Other program services include: (1) the assistance league scholarship fund which awarded the following in 2020-2021: (a) 6 college scholarships to charlotte-mecklenburg graduating seniors and previous scholarship recipients, (b) 632 children received scholarships to attend summer camp, after-school programs and private lessons focused on music, art and literacy, (c) 6 scholarships awarded to mecklenburg teen court volunteers, and (d) one adult received a scholarship to attend community culinary school of charlotte - and (2) outreach programs which provides goods for short-term needs to the charlotte-mecklenburg community.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The income from the endowment is to be used for maintenance expenses of the chapter house.

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IRS990/MissionDesc0ASSISTANCE LEAGUE OF CHARLOTTE IS THE 93RD CHAPTER OF ASSISTANCE LEAGUE AND WAS FOUNDED IN 1992 AS A NONPROFIT CORPORATION. ITS MEMBER VOLUNTEERS ARE DEDICATED TO IMPROVING THE LIVES OF CHILDREN AND FAMILIES THROUGH COMMUNITY-BASED PHILANTHROPIC PROGRAMS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION CHECK HUNGER WAS ESTABLISHED IN 1992 AND IS DESIGNED TO ALLEVIATE CHILDREN'S HUNGER BY DISTRIBUTING FOOD IN THESE WAYS: (1) PROVIDING WEEKLY TAKE HOME BACKPACKS TO HUNDRED OF CHILDREN IN SEVEN LOCAL ELEMENTARY SCHOOLS - EACH BACKPACK CONTAINS NON-PERISHABLE FOOD ITEMS FOR THE STUDENT AND FAMILY TO SUPPLEMENT THEIR WEEKEND MEALS; (2) MAINTAINING TWO SCHOOL EMERGENCY FOOD PANTRIES DESIGNED TO HELP AT-RISK FAMILIES; (3) DELIVERING MONTHLY SNACKS TO A SPECIAL NEEDS SCHOOL TO SUPPLEMENT LIFE SKILLS FIELD TRIPS AND APPLESAUCE TO ASSIST WITH ADMINISTRATION OF MEDICATION; (4) MAKING A BULK PROTEIN DONATION TO THE LOCAL FOOD BANK OR FOOD ASSISTANCE AGENCY; (5) MAKING DONATIONS TO MOBILE PANTRIES THAT FEED FAMILIES WITHIN SELECTED SCHOOL COMMUNITIES. IN 2020-2021, 400 ELEMENTARY SCHOOL CHILDREN WERE PROVIDED WITH WEEKEND PACKPACKS. OPERATION CHECK HUNGER ALSO ESTABLISHED HEART OF THE HOME IN 2019 THAT PROVIDES SMALL ELECTRICAL APPLIANCES AND OTHER KITCHEN ITEMS TO FAMILIES MOVING INTO PERMANENT HOUSING THROUGH HABITAT FOR HUMANITY. 11 FAMILIES WERE ASSISTED IN 2020- 2021.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MECKLENBURG COUNTY TEEN COURT IS AN ALTERNATIVE JUSTICE SYSTEM FOR YOUTHFUL OFFENDERS AGED 12 THROUGH 17 YEARS OLD. IT IS DESIGNED TO PROVIDE JUVENILES A SECOND CHANCE WHEN THEY ACCEPT RESPONSIBILITY FOR THEIR ACTIONS AND AGREE TO BE TRIED BY A JURY OF THEIR PEERS. OFFENDER REFERRALS COME FROM SCHOOL RESOURCE OFFICERS, DEPARTMENT OF JUVENILE JUSTICE, AND LOCAL LAW ENFORCEMENT AGENCIES, WITH SUCCESSFUL PROGRAM COMPLETION ALLOWING THE JUVENILE TO AVOID A PERMANENT CRIMINAL RECORD. VOLUNTEER TEENS ARE RECRUITED AND TRAINED IN THE LEGAL PROCESS, SERVING AS JURORS, CLERKS, BAILIFFS, JURY FOREMEN AND ATTORNEYS FOR THE HEARINGS. THIS JUVENILE- BASED JUSTICE SYSTEM PLACES STRONG EMPHASIS ON ACCOUNTABILITY, POSITIVE PEER INFLUENCE, AND YOUTH EMPOWERMENT TO EFFECT CHANGE. THIS PROGRAM ASSISTED 178 YOUTH OFFENDERS AND VOLUNTEER TEENS TO PROVIDE 1,665 HOURS OF COMMUNITY SERVICE IN FISCAL YEAR 2020-2021, WITH ADULT VOLUNTEERS PROVIDING 668 SERVICE HOURS. THE RECIDIVISM RATE CONSISTENTLY REMAINS BELOW FIVE PERCENT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDE: (1) THE ASSISTANCE LEAGUE SCHOLARSHIP FUND WHICH AWARDED THE FOLLOWING IN 2020-2021: (A) 6 COLLEGE SCHOLARSHIPS TO CHARLOTTE-MECKLENBURG GRADUATING SENIORS AND PREVIOUS SCHOLARSHIP RECIPIENTS, (B) 632 CHILDREN RECEIVED SCHOLARSHIPS TO ATTEND SUMMER CAMP, AFTER-SCHOOL PROGRAMS AND PRIVATE LESSONS FOCUSED ON MUSIC, ART AND LITERACY, (C) 6 SCHOLARSHIPS AWARDED TO MECKLENBURG TEEN COURT VOLUNTEERS, AND (D) ONE ADULT RECEIVED A SCHOLARSHIP TO ATTEND COMMUNITY CULINARY SCHOOL OF CHARLOTTE - AND (2) OUTREACH PROGRAMS WHICH PROVIDES GOODS FOR SHORT-TERM NEEDS TO THE CHARLOTTE-MECKLENBURG COMMUNITY.
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CHARLES SCHWAB

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.08$0.14$7.94$1.38$1.54$0.16
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.26$0.15$8.10$1.26$1.28$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.23$0.11$8.12$12.9$7.10$5.76
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.34$5.98$2.36$0.88$0.89$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.91$0.54$2.37$0.82$0.68$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.61$2.23$0.83$0.81$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.69$2.21$0.88$0.77$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.91$2.11$0.96$0.81$0.14
2017Summary only. Only limited summary data is available for this year.$3.01$1.05$1.96$0.91$0.66$0.25
2016Summary only. Only limited summary data is available for this year.$2.90$1.18$1.71$0.81$0.61$0.20
2015Summary only. Only limited summary data is available for this year.$2.93$1.42$1.51$0.79$0.60$0.19
2014Summary only. Only limited summary data is available for this year.$2.94$1.61$1.33$1.08$0.98$0.10
2013Summary only. Only limited summary data is available for this year.$2.46$1.23$1.23$0.66$0.60$0.06
2012Summary only. Only limited summary data is available for this year.$1.21$0.04$1.17$0.65$0.56$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits