Lake Junaluska Assembly Inc
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 LAKE JUNALUSKA IS TO BE A PLACE OF CHRISTIAN HOSPITALITY WHERE LIVES ARE TRANSFORMED THROUGH THE RENEWAL OF SOUL, MIND, AND BODY.
- Income
- $17.0 million
- Spending
- $16.5 million
- Spent on programs
- 86%
- Reserves
- 0 months of spending
- Largest source of income
- fees for its services, 74%
- Employees
- 357
- Volunteers
- 100
- Highest pay
- $178,322, chief executive officer
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 69 out of 100. Higher than 41% of charities in its peer group (religion, $10m to $100m).
Reserves
4 of 35Spendable reserves would cover 0.0 months of spending.
Debt
20 of 20It owes 14% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
15 of 1586% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 36% of charities in its peer group (religion, $10m to $100m).
Independent board
25 of 2524 of 25 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited 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 December 31, 2024, 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 (1)
- $14.1 million spent. A Place of Sanctuary In 2024, Lake Junaluska Assembly continued to live into its mission to be a place of Christian hospitality where lives are transformed through the renewal of soul, mind and body. Throughout the year, guests from throughout the country visited Lake Junaluska, and numerous essential improvement projects were undertaken, including the renovation of the York Dining Commons and the opening of the new Warren Center and Musgrave Event Lawn. Community infrastructure saw significant improvements, including the repaving of a section of the Francis Asbury Trail, the completion of a comprehensive water distribution system study, the installation of telemetry at the Susie Knob reservoir, and paving along portions of North Lakeshore Drive. Hurricane Helene In September 2024, Hurricane Helene cut a devastating path through Western North Carolina, leaving behind widespread destruction. Despite the challenges, we remained committed to our mission by supporting emergency and recovery workers. The York Dining Commons was transformed into the regional incident command center, and immediately after the storm, we opened our facilities to more than 400 emergency and relief personnel. Unfortunately, the storm caused over $1 million in damage to some of our most cherished spaces. The entire lower level of the Harrell Center was submerged in more than a foot of water, Stuart Auditorium suffered water damage, and the Rose Walk experienced three major landslides. In the wake of the storm, we have continued to support response and recovery efforts. We are honored to support those who serve, and we remain a hub for mission and recovery teams. Looking ahead, long-term recovery at Lake Junaluska will include sediment removal, lakeshore stabilization, and improvements to the dam - efforts that will be ongoing for years to come. Financial Review Lake Junaluska ended the year 2024 with an operating budget profit of $407,192. The totality of this profit was used to invest into repairs of areas damaged by the flood and other improvements to Lake Junaluska facilities. Charitable Giving and Capital Improvements Charitable giving remains strong and, in 2024, we exceeded our fundraising goal to the Annual Fund for the sixth straight year. Total charitable contributions received toward the Sharing Our Gifts Campaign at year-end was $12,012,721. Continued Commitment to Our Vision Looking toward the future, Lake Junaluska continues to focus on the following guiding aspirations, which were adopted by the board of trustees in 2020: -Aspiration 1: To preserve and enhance the lake and grounds so that more people will recognize the natural beauty of God's creation. -Aspiration 2: To be a conference center that rivals hospitality industry leaders by exceeding guests' expectations through excellence in staff and facilities. -Aspiration 3: To be the place that connects more youth to Christ through meaningful ministry, recreation, and education programs. -Aspiration 4: To identify, uphold, and strengthen the Lake Junaluska tradition of implementing innovative, shared experiences - for both individuals and families - that celebrate faith, recreation, the arts, and education. -Aspiration 5: To be an involved, inclusive community that provides the highest quality of life for residents and guests.
Source: Form 990 for the year ending December 31, 2024, 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? Worth knowing.
The IRS does not require this organization to file annual returns.
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 January 1959.
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.