Civic Intelligence

Alamance Community College Foundation

EIN 58-1511004 • 501(c)3 • Graham, NC

Profile

The Alamance Community College Foundation exists to aid students with a demonstrated financial need in reaching their educational goals, while supporting the mission of ACC.

PO Box 8000Graham, NC 27253

www.accfoundation.com

Siviq Scores

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

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.09x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$287,424

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

64th percentile

8.7%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

7th percentile

-37%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$21,694,039

Up $1,744,433 (+8.7%) from 2024

Liabilities

Down

$185,708

Down $10,302 (-5.3%) from 2024

Net Assets

Up

$21,508,331

Up $1,754,735 (+8.9%) from 2024

Operations
Liabilities / Revenue29th percentileNet Margin76th percentile

Revenue

Down

$2,097,991

Down $1,243,595 (-37%) from 2024

Expenses

Down

$1,628,095

Down $419,516 (-20%) from 2024

Net Income

Down

$469,896

Down $824,079 (-64%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$30M$20M$10M$0Assets 2011: $8,532,823Liabilities 2011: $2,292Net Assets 2011: $8,530,5312011Assets 2012: $8,289,638Liabilities 2012: $837Net Assets 2012: $8,288,8012012Assets 2013: $9,559,722Liabilities 2013: $150Net Assets 2013: $9,559,5722013Assets 2014: $11,191,975Liabilities 2014: $0Net Assets 2014: $11,191,9752014Assets 2015: $11,581,150Liabilities 2015: $318,280Net Assets 2015: $11,262,8702015Assets 2016: $11,201,760Liabilities 2016: $221,417Net Assets 2016: $10,980,3432016Assets 2017: $12,269,599Liabilities 2017: $233,372Net Assets 2017: $12,036,2272017Assets 2018: $13,270,249Liabilities 2018: $262,058Net Assets 2018: $13,008,1912018Assets 2019: $14,885,085Liabilities 2019: $219,471Net Assets 2019: $14,665,6142019Assets 2020: $15,250,559Liabilities 2020: $199,247Net Assets 2020: $15,051,3122020Assets 2021: $19,821,329Liabilities 2021: $241,023Net Assets 2021: $19,580,3062021Assets 2022: $17,921,377Liabilities 2022: $196,903Net Assets 2022: $17,724,4742022Assets 2023: $17,681,522Liabilities 2023: $240,397Net Assets 2023: $17,441,1252023Assets 2024: $19,949,606Liabilities 2024: $196,010Net Assets 2024: $19,753,5962024Assets 2025: $21,694,039Liabilities 2025: $185,708Net Assets 2025: $21,508,3312025

Highlighted filing

2025

Assets$21,694,039
Liabilities$185,708
Net Assets$21,508,331
Open 2025 Filing

Operations Trend

Revenue Growth7th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,781,879Expenses 2011: $738,507Net Income 2011: $1,043,3722011Revenue 2012: $1,062,857Expenses 2012: $963,003Net Income 2012: $99,8542012Expenses 2013: $665,9982013Revenue 2014: $980,403Expenses 2014: $644,508Net Income 2014: $335,8952014Revenue 2015: $1,449,067Expenses 2015: $1,236,649Net Income 2015: $212,4182015Revenue 2016: $1,176,055Expenses 2016: $934,822Net Income 2016: $241,2332016Revenue 2017: $1,096,854Expenses 2017: $1,087,616Net Income 2017: $9,2382017Revenue 2018: $1,333,128Expenses 2018: $975,162Net Income 2018: $357,9662018Revenue 2019: $3,029,688Expenses 2019: $1,223,139Net Income 2019: $1,806,5492019Revenue 2020: $1,729,007Expenses 2020: $1,048,348Net Income 2020: $680,6592020Revenue 2021: $2,036,484Expenses 2021: $1,428,470Net Income 2021: $608,0142021Revenue 2022: $2,074,431Expenses 2022: $1,213,659Net Income 2022: $860,7722022Revenue 2023: $2,260,784Expenses 2023: $3,522,327Net Income 2023: -$1,261,5432023Revenue 2024: $3,341,586Expenses 2024: $2,047,611Net Income 2024: $1,293,9752024Revenue 2025: $2,097,991Expenses 2025: $1,628,095Net Income 2025: $469,8962025

Highlighted filing

2025

Revenue$2,097,991
Expenses$1,628,095
Net Income$469,896
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,694,039
Liabilities
$185,708
Net assets
$21,508,331
Revenue
$2,097,991
Expenses
$1,628,095
Net income
$469,896
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$21.7$0.19$21.5$2.10$1.63$0.47
2024Detailed filing. Detailed filing data is available for this year.$19.9$0.20$19.8$3.34$2.05$1.29
2023Detailed filing. Detailed filing data is available for this year.$17.7$0.24$17.4$2.26$3.52$1.26
2022Detailed filing. Detailed filing data is available for this year.$17.9$0.20$17.7$2.07$1.21$0.86
2021Detailed filing. Detailed filing data is available for this year.$19.8$0.24$19.6$2.04$1.43$0.61
2020Summary only. Only limited summary data is available for this year.$15.3$0.20$15.1$1.73$1.05$0.68
2019Summary only. Only limited summary data is available for this year.$14.9$0.22$14.7$3.03$1.22$1.81
2018Summary only. Only limited summary data is available for this year.$13.3$0.26$13.0$1.33$0.98$0.36
2017Summary only. Only limited summary data is available for this year.$12.3$0.23$12.0$1.10$1.09$0.01
2016Summary only. Only limited summary data is available for this year.$11.2$0.22$11.0$1.18$0.93$0.24
2015Summary only. Only limited summary data is available for this year.$11.6$0.32$11.3$1.45$1.24$0.21
2014Summary only. Only limited summary data is available for this year.$11.2$0.00$11.2$0.98$0.64$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.56$0.00$9.56$0.67
2012Summary only. Only limited summary data is available for this year.$8.29$0.00$8.29$1.06$0.96$0.10
2011Summary only. Only limited summary data is available for this year.$8.53$0.00$8.53$1.78$0.74$1.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$2,097,991
Mission and Program Overview

Mission

The Alamance Community College Foundation exists to aid students with a demonstrated financial need in reaching their educational goals, while supporting the mission of ACC.

Exists to aid students with a demonstrated financial need in reaching their educational goals and to support the ACC mission

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$16,772,598$18,638,129▲ $1,865,531
Savings and Temporary Cash Investments$2,421,404$2,515,799▲ $94,395
Pledges and Grants Receivable$559,777$356,592▼ $203,185
Accounts Receivable$7,093$1,667▼ $5,426
Total Assets$19,949,606$21,694,039▲ $1,744,433
Other Assets Total$188,734$181,852▼ $6,882
Liabilities
Escrow Account Liability$183,789$177,953▼ $5,836
Accounts Payable and Accrued Expenses$12,221$7,755▼ $4,466
Total Liabilities$196,010$185,708▼ $10,302
Net Assets / Fund Balance
Net Assets With Donor Restrictions$18,691,204$20,402,665▲ $1,711,461
Net Assets Without Donor Restrictions$1,062,392$1,105,666▲ $43,274
Total Net Assets Fund Balance$19,753,596$21,508,331▲ $1,754,735
Total Liabilities and Net Assets / Fund Balance$19,949,606$21,694,039▲ $1,744,433

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$18,691,204$1,139,186▲ $1,819,146$605,305$20,402,665
2023$16,807,789$1,725,120▲ $1,828,071$810,608$18,691,204
2022$16,885,310$1,424,259▲ $1,411,680$1,414,365$16,807,790
2021$18,642,807$1,267,391▼ $2,138,507$430,302$16,885,310
2020$14,409,876$1,501,233▲ $4,003,812$617,559$18,642,808
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Mary C RhodeExecutive DirectorFT$143,568$143,568

Board Members and Trustees

NameTitle
Brendle LeggettCommittee Chair
Jerry a BaileyCommittee Chair
Donald R Von HagenGrants Committee Chair
David R MoorePlanned Giving Chair
Ami HillPast President
Jackie S ColePresident
Kenneth InglePresident of ACC
Jack R OveracreVice President
Ashley S LaneBoard Member
Brad HarmonBoard Member
Brent P HamptonBoard Member
Charles T CanadayBoard Member
Christine MathewsBoard Member
Elizabeth KirkpatrickBoard Member
George W KernodleBoard Member
Grover W MooreBoard Member
James R DealBoard Member
James W KirkpatrickBoard Member
John BellinghamBoard Member
Kelli S ShoffnerBoard Member
Lisa ThallerBoard Member
Marion D HargroveBoard Member
Sara E CloudBoard Member
Susan EzekielBoard Member
Ted ChandlerBoard Member
Thomas W HumphreyBoard Member
Tracey W AlstonBoard Member
Troy W Woodard JrBoard Member
William T McneillBoard Member
Yazmin Garcia RicoBoard Member
Roslyn M CrispTrustee Liaison
William P GomoryTrustee Liaison
Charlene BarrettSecretary
Charles R HarrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,406,107
Program Service Revenue
$0
Investment Income
$676,641
Other Revenue
$15,243
All Other Contributions
$1,387,330
Change in Net Assets
$469,896

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 AmountValuation Method
Securities Publicly Traded7$38,966Fair Market Value (FMV)
Other Non Cash Contri Table30$21,704Donor est.
Other Non Cash Contri Table150$15,000Fair Market Value (FMV)
Cars and Other Vehicles3$12,500Bluebook
Other Non Cash Contri Table457$9,545Donor est.
Other Non Cash Contri Table47$2,185Fair Market Value (FMV)
Clothing and Household Goods-$1,347Fair Market Value (FMV)
Food Inventory3$550Donor es.
Total Noncash Contributions697$101,797-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,011,068
Revenue Not Reported on Financial Statements
$86,923
Revenue Not Reported on Form 990
$1,689,606
Total Revenue per Audited Statements
$3,700,674
Total Revenue per Form 990
$2,097,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,560,828
Other Expenses$67,267
Total Fundraising Expense$25,752
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,400,056--$1,400,056
Grants to Domestic Individuals$160,772--$160,772
Information Technology-$13,025$13,658$26,683
Other Expenses-$14,544$8,291$22,835
Fees for Services Accounting-$10,950-$10,950
Advertising--$3,182$3,182
Total Functional Expenses$1,560,828$41,515$25,752$1,628,095

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,945,939
Expenses per Audited Statements$1,628,095
Total Expenses per Form 990$1,628,095
Expenses Not Reported on Form 990$317,844
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Alamance Community CollegeGraham, NCNcgs115dStudent aid$1,400,056
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 1A

“The Executive Committee is authorized to act between meetings of the full”

Part VI Line 1A

“board of directors. Consists of officers and committee chairs.”

Part VI Line 11B

“Reviewed at the November 12 2025 full board meeting.”

Part VI Line 12C

“Annually, all board members disclose potentials conflicts and the list”

Part VI Line 12C

“is reviewed by the executive committee and accepted.”

Part VI Line 15A or B

“President of ACC - 2023”

Part VI Line 15A or B

“ACC Foundation Executive Director - 2025”

Part VI Line 19

“Available on the website and available on request.”

Part VI Line 1A

“The Executive Committee is authorized to act between meetings of the”

part VI Line 1A

“full board of directors. It consists of officers and”

Part VI Line 1A

“committee chairs.”

Part VI Line 11B

“Reviewed each year at the early November annual board meeting.”

Part VI Line 11B

“Full board votes to approve before filing.”

Part VI Line 12C

“Annually, all board members disclose potential conflicts”

Part VI Line 12C

“and the list is reviewed by the Executive Committee and”

Part VI Line 12

“voted on.”

Part VI Line 15 A

“The ACC Foundation”

Part VI Line 15 A/B

“Executive Director compensation reviewed by an”

Part VI Line 15A

“independent compensation consulting company in 2025.”

Part VI Line 15A

“ACC President's compensation was reviewed and approved by the ACC Board of”

Part VI Line 15A

“Trustees in 2023.”

Part VI Line 19

“Governing documents, conflict of interest policy and financial statements”

Part VI Line 19

“are made available to the public on the website or by request.”

Filing and Contact Details

Filer

Filer Name
Alamance Community College Foundation
EIN
58-1511004
In Care Of
% Charles R Harris
Phone
3365064416
Address
PO Box 8000, Graham, NC 27253

Signing Officer

Name
Charles R Harris
Title
Treasurer
Phone
3365064416
Signed
2025-11-13

Organization Details

Principal Officer
Charles R Harris
Formed
1982
Legal Domicile
Nc
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
50
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2-Explanation of escrow or custodial account liability

“ACCF is the custodian for Thigpen funds on behalf of Alamance Community College.”

Part V, Line 4-Intended uses of endowment funds

“Endowment funds are used for student support, support of ACC programs and related uses as designated by the members of the ACC Foundation Board of Directors.”

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The Foundation is exempt from income taxes under Internal Revenue Code Section 501(c) (3)and the applicable state tax laws. The Internal Revenue Service has determined that the Foundation is not a private foundation within the meaning of Section 509 (a) of the Internal Revenue Code.Management is unaware of any uncertain tax position in the financial statements thatwould jeopardize the Foundations tax-exempt status or otherwise requires disclosure.”

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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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