2013-11-14T15:23:28-06:00 2013-06-30 BATCHELOR TILLERY & ROBERTS LLP 3605 GLENWOOD AVENUE SUITE 350 RALEIGH NC 27612 990 2012-07-01 561729407 NORTH CAROLINA CENTER FOR NONPROFIT ORGANIZATIONS INC % JANE KENDALL NORT 9197901555 1110 NAVAHO DRIVE Suite 200 RALEIGH NC 276097322 JANE KENDALL 9197901555 2013-11-10 true Michelle W Lemanski 9197878212 2012 2016-02-25 16:41:14Z JANE KENDALL 1110 NAVAHO DRIVE SUITE 200 RALEIGH NC 276097322 1660826 false X www.ncnonprofits.org X 1990 NC To enrich North Carolina's communities and economy through a strong nonprofit sector and nonprofit voice. 14 13 17 524 30831 1550 1102075 1464840 184679 168389 16762 8409 18767 19188 1322283 1660826 0 0 0 0 1025598 1102848 0 0 152131 487416 505975 1513014 1608823 -190731 52003 1997598 2074554 294332 319285 1703266 1755269 X The mission of the North Carolina Center for Nonprofits is to enrich North Carolina's communities and economy through a strong nonprofit sector and nonprofit voice. The N.C. Center serves as an information center on effective organizational practices, a professional learning network for board and staff members of 501(c)(3) nonprofits, and an advocate for the nonprofit sector as a whole. false false 426455 101651 SEMINARS and WORKSHOPS: The N.C. Center trained 5,296 community leaders this year through 171 workshops and webinars across the state about good practices in nonprofit governance, leadership, and management. These trainings provided opportunities for nonprofit board and staff members to exchange solutions, share lessons learned, and offer support to each other in their challenging work. Sample topics include effective practices related to unemployment insurance, nonprofit succession planning and leadership development, advocacy, understanding financial statements, building a high-performing board of directors, database and website transitions, navigating healthcare reform, keeping volunteers engaged, and compliance with federal and state regulations for nonprofits. Examples of specific training activities included: A) Collaborated with the N.C. Association of CPAs to offer the 2013 Not-for-Profit Accounting Conference with 453 people in attendance. B) Educated 746 community leaders about emerging issues and best practices at our 2012 Annual Conference. Keynote speaker Jeremy Rifkin shared his perspective on a third industrial revolution and the role nonprofits play in America's future. C) Helped more than 200 nonprofits learn how to educate the public and policy makers more effectively about the issues in their communities. These participants at our 2013 Public Policy Forum heard from legislative leaders and the Governor's senior staff, learned about key policy issues affecting all 501(c)(3) nonprofits, and received hands-on training from seasoned advocates. 333930 11715 Outreach, Education of the Public, and Collaboration: The N.C. Center educated the public on the value of nonprofits to the people of North Carolina. For example, we: A) Distributed "Quick Facts: The Impact of North Carolina's Nonprofits." B) Helped top community leaders publish their op-ed articles and letters to the editors in order to help spread the word about the role of nonprofits in their area. C) Conducted 75 interviews with the news media. D) Engaged 5,528 people in our mission through social media. E) Made educational presentations to dozens of groups of community and business leaders, lawmakers, and media representatives. F) Continued to expand our website www.ncnonprofits.org, which offers extensive resources on effective nonprofit practices, training opportunities, and nonprofit careers. G) Welcomed 107,072 unique visitors and more than 480,000 page views to our website. H) Collaborated with hundreds of nonprofit, business, and government entities to achieve this educational goal. The N.C. Center celebrated our state's Nonprofit Awareness Month in November. We encouraged nonprofits across North Carolina to get involved in educating the public about how nonprofits make their local community a better place to live and work. We distributed a toolkit and a daily activity calendar to community leaders and media representatives to help them in these efforts. Local nonprofits built awareness by using social media, sharing with news media their stories about the difference they are making in people's lives, publicizing proclamations of Nonprofit Awareness Month by local elected officials, and holding tours of local nonprofit organizations so the public can see their work in action. We advocated for a positive policy environment to support nonprofits' work. We worked closely with the N.C. Center's grassroots network of nonprofit board and staff members, which grew to this year to include 7,593 community leaders in all 100 counties. To multiply the N.C. Center's impact, we collaborated with hundreds of statewide, local, and national organizations that serve nonprofits. Some examples of specific results include: A) Successfully advocated to ensure that legislation does not add new red tape for nonprofits, such as changes in unemployment insurance rules and accountability requirements for nonprofit grants. B) Tracked dozens of bills in the N.C. General Assembly that could affect nonprofits in a wide variety of ways. C) Kept nonprofit staff and board members across the state up-to-date through weekly email updates, regular conference calls, and sub-sector and regional workshops. D) Kept the nonprofit sector united during the contentious legislative debate on state tax reform. E) Through our work with the 501(c)(6)Alliance for NC Nonprofits, our direct advocacy with legislators, and our media outreach, we ensured that the state's new tax plan: 1) Protects tax exemption by capping nonprofit sales tax refunds at $45 million - more than any nonprofit currently pays; and 2) Preserves the charitable deduction on state income taxes for individuals and businesses. F) Connected nonprofits with elected officials in their communities at a series of six nonprofit town halls around the state. G) Held the 4th annual NC Nonprofits Day at the N.C. General Assembly, bringing more than 100 nonprofit board and staff members to Raleigh from across the state to talk with their legislators and learn to advocate effectively for their causes. H) Helped show the impact of nonpartisan civic engagement by nonprofits. Through our research partnership with Nonprofit VOTE, we learned that 81% of North Carolinians who were contacted by nonprofits encouraging them to register and vote actually participated in the 2012 election. This is much higher than the 69% overall turnout rate in North Carolina. 288641 414082 Member Services to Nonprofits: The N.C. Center for Nonprofits offered an array of services to increase nonprofits' knowledge and their capacity to make a positive difference for their communities and causes. For example, we helped nonprofits exchange solutions and work together for a better North Carolina by supporting a self-help network of 6,892 board and staff leaders and other volunteers in 1,625 nonprofits of all sizes and types that serve all 100 counties. In a statewide survey, members reported actual improvements the N.C. Center has helped their nonprofit organizations to make. A total of 71% report that they have strengthened their organizations with the Center's help, 50% have saved time, 41% have saved money, and 67% of board and staff members have grown personally or professionally. For the second year in a row, member nonprofits rated all of the Center's services with an average of 4.0 or higher on a 5-point scale (where 5 is excellent, 4 is good, 3 average, 2 fair, and 1 poor). In addition, 97% would recommend the Center to other nonprofits. Probably the best measure of the value of the Center's services to North Carolina's nonprofits is whether they renew their memberships in the Center. We achieved a 92% membership renewal rate this year, exceeding the 85% benchmark set by the Board of Directors as part of the Center's strategic plan. 207500 34027 EDUCATIONAL SVCS AND TECH. ASST. 33872 RESEARCH 35392 19188 RESOURCE CONSERVATION 276764 53215 1325790 true true false true false false false false false true true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 1 0 true 17 true true true false false false false true true false false false false X 14 13 false false true false true true false true true false false true true true true true true true true false X X X JANE KENDALL 9197901555 1110 NAVAHO DRIVE SUITE 200 RALEIGH NC 276097322 BEN MONEY 1.0 X ALLAN BURROWS 1.0 X MELISSA LE ROY 1.0 X JANE PREYER 1.0 X SCOTT WIERMAN 1.0 X KELLY WILLIAMSON 1.0 X WALTER DAVENPORT 1.0 X JONI DAVIS 1.0 X LOLETA WOOD FOSTER 1.0 X ALTHEA GONZALEZ 1.0 X EMILY ZIMMERN 1.0 X MICHAEL MURCHISON 1.0 X JANE KENDALL 40.0 X X X 172845 0 22110 TOG NEWMAN 1.0 X PATRICIA LESTER 40.0 X 112960 0 15369 TRACY CAREYETTE 40.0 X 66191 0 5756 PAULA JONES 40.0 X 61532 0 9846 413528 0 53081 2 false true false 0 413842 1050998 1449 1464840 PROGRAM SERVICE FEES 137558 137558 MAILING LISTS 511140 144 144 SERVICE PACKAGES 611710 6662 6662 ADVERTISING 541800 6525 6525 CONFERENCE EXHIBITIONS 561000 17500 17500 168389 8409 8409 0 19188 0 0 0 0 0 0 0 0 1660826 137558 30831 8409 0 0 0 0 419479 315219 50739 53521 0 472501 396221 20547 55733 68171 57832 3824 6515 73721 55802 6524 11395 68976 48254 12666 8056 0 0 21998 19700 1402 896 11000 11000 0 0 22916 18288 4562 66 0 49203 40400 6821 1982 4895 4019 679 197 0 74581 64777 6075 3729 16235 13281 1616 1338 0 96919 93665 2081 1173 0 0 88444 80147 4317 3980 23062 17994 3292 1776 NONPROFIT RESOURCES, DUES 15561 13384 1132 1045 PRINTING & PRODUCTION 43285 42324 862 99 MAILING 19051 16530 2500 21 STAFF & BOARD DEVELOPMENT 3162 1890 663 609 15663 15063 600 1608823 1325790 130902 152131 210 110 1475221 1278054 346300 671189 2554 2980 0 0 0 0 0 0 0 0 6547 6283 454544 342903 162966 111641 0 0 0 0 0 0 0 0 3800 4297 1997598 2074554 61169 69563 0 0 233163 249722 0 0 0 0 0 0 0 0 0 0 0 0 294332 319285 X 798298 630366 672918 893453 232050 231450 1703266 1755269 1997598 2074554 52003 X false true X true false X 1124118 1705313 941772 1102075 1464840 6338118 0 0 1124118 1705313 941772 1102075 1464840 6338118 0 6338118 41237 25411 26354 35529 27597 156128 4137 4070 4270 -2266 1550 11761 0 6506007 685671 0.97420 0.97196 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3904 50761 54665 1554158 1608823 230441 57610 false 225699 222821 225651 230441 904612 1356918 44708 53332 52614 54665 205319 56425 55705 56413 57610 226153 339230 1164 4246 4405 3904 13719 232050 600 231450 233550 1500 232050 234430 4490 5370 233550 233550 880 234430 232550 1000 233550 8313 8313 109809 95365 14444 336422 239225 97197 111641 0 0 X 1663140 2314 2314 1660826 1660826 1611137 2314 2314 1608823 1608823 FIN 48 FOOTNOTE PART X, LINE 2 INCOME TAXES-THE CENTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CENTER'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT OF THE CENTER DOES NOT BELIEVE THE FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. TAX YEARS ENDED JUNE 30, 2010 THROUGH JUNE 30, 2013 REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES AS OF THE DATE OF THIS REPORT. USE OF ENDOWMENT FUNDS PART V, LINE 4 THE INCOME EARNED ON PERMANENTLY RESTRICTED ASSETS CAN BE USED FOR GENERAL OPERATIONS. SEVERAL FACTORS ARE CONSIDERED WHEN DETERMINING WHETHER TO SPEND OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: 1. THE DURATION AND PRESERVATION OF THE FUND 2. THE PURPOSES OF THE ORGANIZATION AND THE DONOR-RESTRICTED ENDOWMENT FUND 3. GENERAL ECONOMIC CONDITIONS 4. THE POSSIBLE EFFECT OF INFLATION AND DEFLATION 5. THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS 6. OTHER RESOURCES OF THE ORGANIZATION 7. THE INVESTMENT POLICIES OF THE ORGANIZATION X X X false false false false false false false false false JANE KENDALL 172845 0 0 0 0 0 13828 0 8282 0 194955 0 0 0 OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D DESCRIPTION: EDUCATIONAL SERVICES AND TECHNICAL ASSISTANCE Expenses: $207,500 including grants of $0 Revenue: $34,027 The N.C. Center provided educational materials, training, and technical assistance to board and staff leaders in nonprofit that serve all 100 counties across the state. We educated nonprofits about effective organizational practices in nonprofit management, governance, and leadership - such as communication, financial management, legal compliance, accountability, fundraising, evaluation, advocacy, technology, and collaboration. We provided customized technical assistance in response to 4,658 individual requests to our Board and Staff Helpline. wE ADDED TO OUR WEBSITE 100 MORE RESOURCES ON GOOD PRACTICES AND CONTINUALLY UPDATED EXISTING RESOURCES, FOR A TOTAL OF 1,059 CAREFULLY-SELECTED RESOURCES ON OUR WEBSITE. Every day of this year, nonprofits tapped this treasure trove by downloading sample organizational policies and substantive articles on specific challenges that they were facing - FOR an average of 144 downloads of resources per day. The Center produced cutting-edge resources, such as the quarterly Common Ground publication and the bi-weekly "Connect & Learn" electronic newsletter. We disseminated the Center's signature booklet, Principles & Practices for Nonprofit Excellence: A Self-Help Tool for Organizational Effectiveness. This booklet lists specific benchmarks to help nonprofits identify areas for improvements as they strive for excellence. The Center publishes these resources to help ensure the integrity of the nonprofit sector and to promote stewardship by individual nonprofits and by the nonprofit sector as a whole. The Center arranged 161 pro bono consultations in specialty areas that are critical to nonprofits' success. Without this program, many nonprofits would not have access to specialized experts. We have developed a volunteer network of 168 experienced attorneys, Certified Public Accountants, and professionals in human resources and marketing. We offered these programs through partnerships we have established with the N.C. Bar Association, N.C. Association of CPAs, Raleigh-Wake Human Resources Management Association, and American Marketing Association. In addition, we launched a new pro bono program this year in collaboration with the International Coach Federation, which allows member nonprofits to have one-on-one sessions with certified professional coaches. We also offered free on-site consultations with experts at the 2012 Conference for North Carolina's Nonprofit Sector. Description: Research Expenses: $33,872 including grants of $0 Revenue: $0 The N.C. Center collaborated with state government to solve problems that state-funded nonprofits were experiencing in the state contracting process. We raised long-standing, systemic issues based on state-specific reports from the national Nonprofit Finance Fund and The Urban Institute. Issues included excessive red tape that added unnecessarily to nonprofits' administrative burden, government not paying nonprofits the full cost of providing services, and government changing its expectations in the middle of the contract period. In addition, the N.C. Center conducted a statewide survey to capture the recession's impact on North Carolina nonprofits and the people they serve. We found that in 2011, more than 30% of the state's nonprofits cut staff positions, 17% cut benefits, and 31% cut services. These are on top of the cuts that North Carolina nonprofits had to make in 2010 when 39% cut staff positions, 32% cut benefits, and 33% cut services. We informed legislative leaders, the Governor, and the public of these findings. We collaborated with the N.C. Department of Commerce for data to give a complete picture of nonprofit employment in our state. In 2011, nonprofits provided 425,000 jobs, which is 11% of the state's workforce. This means that 1 out of every 9 jobs in North Carolina is provided by a nonprofit organization. Finally, the N.C. Center provided the state's nonprofits with solid comparability data to help them set appropriate compensation levels in their organizations. We did this through our study of Salaries and Benefits in North Carolina Nonprofits, which provides data broken down by the organizations' budget size, field, and region of the state for 206 different positions and for dozens of employee benefits. This resource is available online at www.ncnonprofits.org Description: Nonprofit Sector Resource Conservation Expenses: $35,392 including grants of $0 Revenue: $19,188 The N.C. Center offered 30 programs to help nonprofits conserve resources so they can maximize the value of their programs to their communities. Examples include options for reducing the costs of unemployment insurance and of retirement programs, as well as discounts on other operating expenses such as conference calls, information technology services, auto and liability insurance, fundraising software, online gift acceptance, top journals, a guide to the N.C. legislature, and online surveys. We also disseminated tips on saving time and money. To recognize the responsible use of resources by nonprofits organizations, we selected three nonprofits to receive the North Carolina Nonprofit Sector Stewardship Award, which recognizes exemplary stewardship of the public's trust and of the community's resources invested in them. PROCESS TO REVIEW FORM 990 FORM 990, PART VI, SECTION A, LINE 10 Form 990 is sent in draft form to members of the Board of Directors for review and changes. Any substantive changes are sent back to the full Board for review. The final Form 990 is sent to the IRS. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C All members of the Board of Directors and staff review and sign annually the organization's Conflict of Interest Policy. The Board and key employees monitor compliance with the policy at all times. The policy includes the enforcement process. COMPENSATION POLICY FORM 990, PART VI, SECTION B, LINE 15 Salary ranges for all positions are developed based on studies of comparable positions. The Executive Committee of the organization's Board of Directors reviews and decides on these salary ranges. The full Board of Directors determines the salary of the President. The Board delegates the setting of salaries for all other staff, including staff who serve as officers, to the President within the limitations of the total organizational budget. DISCLOSURE TO PUBLIC FORM 990, PART VI, SECTION C, LINE 19 The governing documents, Form 990 and conflict of interest policy are available to the public upon request. The financial statements in Form 990 are also available on guidestar.org and available in summary form in the organization's annual report on its own website. CHANGES TO ORGANIZATIONAL BYLAWS PART VI, SECTION A, QUESTION 4 ARTICLE I: Name and Purpose Section 1. Name. The name of the organization shall be the North Carolina Center for Nonprofit Organizations, Inc., hereinafter called the "Center." Section 2. Purpose. The purpose of the Center is to help 501(c)(3) nonprofits achieve their important goals in the community and work together to improve the lives of the people of North Carolina. The Center, which is organized under the North Carolina Nonprofit Corporation Act, shall operate exclusively for charitable and educational purposes and in a manner consistent with Chapter 55A of the General Statutes of North Carolina and Section 501(c)(3) of the Internal Revenue Code or successor provisions. Section 3. Offices. The principal office and registered agent of the Center shall be located in Raleigh, North Carolina. The Center may have such other offices, within or outside the city of Raleigh, as may be designated by the Board of Directors, or as shall be appropriate or necessary for the conduct of the affairs of the Center. ARTICLE II: Membership Section 1. General Rights and Powers. The Center shall have no legal members with the rights and obligations set forth in the North Carolina Nonprofit Corporation Act. For the purpose of these bylaws, the term "member" refers to organizations meeting the qualifications set forth in Article II, Section 2 of these bylaws. Except as otherwise provided by the Articles of Incorporation or by these bylaws, the number, classes, qualifications, rights, privileges, dues, fees, responsibilities, and the provisions governing the withdrawal, suspension, and expulsion of members shall be determined by the Board of Directors. Except as may otherwise be required by the Articles of Incorporation or these bylaws, any right of members to vote and any right, title or interest in or to the Center, its properties and franchises, shall cease and divest upon termination of membership, except that liability of a member for sum due the Center shall survive such termination unless otherwise expressly provided by the Board of Directors. Section 2. Qualifications for Membership. Nonprofit organizations which are incorporated in, or registered as foreign corporations in North Carolina and which are or would be eligible to be tax-exempt under Section 501(c)(3) of the Internal Revenue Code or successor provisions are eligible for membership in the Center, subject to any additional standards which may be set by the Board of Directors. Section 3. Approval of Members. Members, as defined in Article II Section 1,shall be approved upon the affirmative vote of a majority of the Board of Directors present at a duly constituted meeting. Section 4. Voting Rights. Except as otherwise provided in these bylaws, each member shall be entitled to one vote on each matter upon which members have voting rights. In addition to any voting rights set forth in these bylaws, the Board of Directors may authorize members to vote on other matters. Except as otherwise determined by the Board of Directors, votes of members shall be conducted by written ballot, which may be conducted electronically, and a plurality of votes cast shall be necessary for approval of any matter upon which members are asked to vote. ARTICLE III: Annual Meeting This Article was removed because a legally-binding meeting assumes that the Center has "members" as legally defined in North Carolina law, which the Center does not have. ARTICLE III: Board of Directors Section 2. Number and Qualifications. The number of Directors shall be not less than four nor more than fifteen. At least one-half shall be elected by the members of the Center in accordance with these bylaws, and the remainder shall be appointed by the elected Directors and the continuing appointed Directors. Directors shall have a demonstrated commitment to the Center's mission. Section 6. Term of Office. Directors shall serve for a term of two years, or until a successor is duly elected or appointed. Except as provided otherwise in these bylaws, the term shall begin on the first day of the Center's fiscal year. Each Director shall hold office until his or her term expires, death, resignation, removal, disqualification, or his or her successor has been elected or appointed. No Director, whether elected or appointed, may serve more than six consecutive years. Any director may resign at any time by giving written notice to the Chair of the Board. The resignation takes effect upon receipt of notice or at a later date if specified in the notice; and, unless otherwise specified therein, the acceptance of such resignation shall not be necessary to make it effective. Any director may be removed at any time with or without cause by two-thirds vote of the Board of Directors. Section 9. Meetings. Meetings of the full Board of Directors shall be held at least twice each year at such place within or outside of North Carolina as may be fixed by resolution of the Board, or as may be specified in the notice of the meeting. Regular meetings of the Board of Directors shall be held at times set by resolution of the Board. Any meeting of the Board may be held in a form other than physical presence, such as conferences or teleconferences, as long as all Directors participating in the meeting may simultaneously hear one another during the meeting. Special meetings of the Board may be called by or at the request of the Chair, the President, or any three Directors. Notice must be given at least one week in advance by any usual means of communication to each member of the Board of Directors, and any action taken at a special meeting shall be voidable upon a failure to obtain acknowledgement of receipt of notice from any member of the Board. Such notice need not specify the purpose of which the meeting is called. Notice need not be given of regular meetings of the Board of Directors held at times fixed by resolution of the Board. Meetings may be held at any time without notice if all the Directors are present, or if at any time before or after the meeting those not present waive notice of the meeting in writing. Action on specific items can be taken by the Board by unanimous written vote, whether in print or electronic form, by all Directors then in office, or by other similar means of communication. ARTICLE IV: Officers Section 2. Election and Terms. At one meeting each year, the Board of Directors shall elect from among the Directors the Chair, Vice-Chair, Secretary, and Treasurer, and such Vice-Chairs as the Board may have authorized. Each officer shall hold office from the first day of the fiscal year, or immediately upon election if such election occurs after the first day of the fiscal year, until the last day of the fiscal year or until his or her death, resignation, retirement, removal, or disqualification, if such occurs before the first day of the next fiscal year or until his or her successor has been elected and qualified. If necessary to fill offices that have become vacant, the Board may elect officers at any regular meeting. ARTICLE V: Miscellaneous Provisions Section 1. Indemnification. Every person who is or shall have been a Director or officer of the Center and his or her personal representatives shall be indemnified by the Center against all costs and expenses reasonably incurred by or imposed upon him or her in connection with or resulting from any action, suit, or proceeding to which he or she may be made a party by reason of his or her being or having been a Director of officer of the Center, except in relation to such matters as to which he or she shall finally be adjudicated in such action, suit, or proceeding to have acted in bad faith and to have been liable by reason of willful misconduct in the performance of his or her duty as such director or officer. "Costs and expenses" shall include, but without limiting the generality thereof, attorney's fees, damages, and reasonable amounts paid in settlement. Section 2. Fiscal Year. The fiscal year of the Center shall begin on the first day of July of each year and shall end on the thirtieth day of June of the next year. Section 4. Amendments. The Bylaws may be altered, amended, or repealed and new Bylaws adopted upon the vote of two-thirds of the members of the Board of Directors present and voting at a duly constituted meeting, provided that notice of such proposed action, including the content thereof, be included in the call for the meeting. Section 6. Conflict of Interest. This section was removed. The Center has adopted a more comprehensive conflict of interest policy. These bylaws were approved at a meeting of the Board of Directors of the North Carolina Center for Nonprofit Organization, Inc., on November 28, 1990. They were most recently revised by the Board of Directors on November 30, 2012.