Charlotte Curling Association
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE MISSION OF THE ASSOCIATION IS TO PROMOTE THE SPORT OF CURLING IN CHARLOTTE, NORTH CAROLINA AND THE SOUTHERN UNITED STATES.
- Income
- $359,234
- Spending
- $339,298
- Spent on programs
- 88%
- Reserves
- -28.2 months of spending
- Largest source of income
- fees for its services, 48%
- Employees
- 0
- Volunteers
- 100
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 40 out of 100. Higher than 6% of charities in its peer group (recreation and sports, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 63% of what it owns.
Living within its means
15 of 15Income exceeded spending by 6% of income.
Income trend
5 of 15Income fell 24% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 48 out of 100. Higher than 24% of charities in its peer group (recreation and sports, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $232,657 spent. THE CHARLOTTE CURLING ASSOCIATION SPONSORED CURLING LEAGUES MOST NIGHTS OF THE WEEK DURING THE YEAR ENDED AUGUST 31, 2025 TO PROMOTE THE SPORT OF CURLING IN THE LOCAL MARKET. THE CURLING SEASON BEGAN IN SEPTEMBER 2024 AND REMAINED ACTIVE UNTIL MAY 2025. THE ICE IN THE FACILITY HAS HISTORICALLY BEEN TAKEN DOWN IN THE SUMMER MONTHS. IT IS NOT PRACTICAL TO SPLIT THE PROGRAM SERVICE EXPENSES BETWEEN PROGRAMS BECAUSE THE EXPENSES ARE PRIMARILY THE OPERATION OF THE DEDICATED ICE FACILITY WHICH IS USED FOR ALL PROGRAMS. MOST PROGRAM SERVICE EXPENSES HAVE BEEN REPORTED UNDER THE CURLING LEAGUES SINCE THEY COMPRISE THE SUBSTANTIAL MAJORITY OF THE FACILITY UTILIZATION. MEMBERSHIP DUES ARE NOT INCLUDED IN PROGRAM SERVICE REVENUES WHICH IS WHY THE LARGEST PROGRAM HAS NO REVENUES.
- $44,668 spent. THE CHARLOTTE CURLING ASSOCIATION CONDUCTS A NUMBER OF TRAINING PROGRAMS INCLUDING CLASSES TITLED LEARN TO CURL WHERE THE GENERAL PUBLIC CAN COME AND LEARN TO PLAY THE SPORT OF CURLING. THE CLASSES ARE OFFERED IN SEPTEMBER AND JANUARY AND PROVIDE INDIVIDUALS THE OPPORTUNITY TO TRY THEIR HAND AT CURLING. ADDITIONALLY, LARGER GROUPS CAN SCHEDULE A LEARN TO CURL THROUGHOUT THE CURLING SEASON. AS EXPLAINED UNDER 4A, MOST OF THE PROGRAM SERVICE EXPENSES HAVE BEEN REPORTED UNDER THE CURLING LEAGUES SINCE THEY COMPRISE THE SUBSTANTIAL MAJORITY OF THE FACILITY UTILIZATION.
- $22,743 spent. THE CHARLOTTE CURLING ASSOCIATION RAN MULTIPLE CURLING TOURNAMENTS (BONSPIELS) TO PROMOTE THE SPORT OF CURLING IN THE LOCAL AND REGIONAL MARKET DURING THE YEAR ENDED AUGUST 31, 2025. TOURNAMENT SIZES AND LENGTHS VARIED. THE ASSOCIATIONS LARGEST TOURNAMENT INCLUDED 32 TEAMS OF FOUR COMPETITORS EACH AND WAS CONDUCTED OVER A FOUR-DAY PERIOD. AS EXPLAINED UNDER 4A, MOST OF THE PROGRAM SERVICE EXPENSES HAVE BEEN REPORTED UNDER THE CURLING LEAGUES SINCE THEY COMPRISE THE SUBSTANTIAL MAJORITY OF THE FACILITY UTILIZATION. ONLY EXPENSES SPECIFIC TO THE CURLING TOURNAMENTS HAVE BEEN REPORTED AS PROGRAM EXPENSES HEREIN.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2011.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.