Passes our checks

North Carolina Arboretum Society

EIN 56-1712373 · Asheville, NC

Public records show a registered, tax-exempt organization in good standing.

What it says it does

THE PROMOTION OF THE NORTH CAROLINA ARBORETUM AND PROVIDING FINANCIAL AND VOLUNTEER ASSISTANCE TO THE ARBORETUM

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 75 out of 100. Higher than 45% of charities in its peer group (environment, $1m to $10m).

Reserves
10 of 35
Spendable reserves would cover 2.6 months of spending.
Debt
20 of 20
It owes 12% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 10% of income.
Income trend
15 of 15
Income rose 23% on the year before.
Spending floor
15 of 15
72% of spending went to programs and raising each dollar of donations cost 16 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 84 out of 100. Higher than 29% of charities in its peer group (environment, $1m to $10m).

Independent board
25 of 25
14 of 14 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
0 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$2.7 million spent. EDUCATIONAL PROGRAMS - PROVIDED OUTREACH AND ENGAGEMENT THROUGH ADULT AND YOUTH EDUCATION TO PROMOTE ENVIRONMENTAL SUSTAINABILITY AWARENESS AND INCREASED SCIENCE LITERACY. OFFERED GUIDED AND SELF-GUIDED PROGRAMS FOR LOCAL TEACHERS TO UTILIZE THE FOREST, STREAMS, AND GARDENS WITHIN THE ARBORETUM TO PROVIDE HANDS-ON, GRADE APPROPRIATE, INFORMATIVE OUTDOOR EXPERIENCES. MAINTAINED AN EXHIBIT DETAILING HOW CITIZENS CAN ASSIST SCIENTISTS WITH RESEARCH VIA THE CITIZENS SCIENCE PROGRAM.
$1.2 million spent. WINTER LIGHTS PROGRAM - WINTER LIGHTS IS A THREE-ACRE NIGHTLY WALKING TOUR OF THE NATIONALLY KNOWN GARDENS OF THE ARBORETUM, INCLUDING ITS QUILT GARDEN AND BONSAI EXHIBITS. THE PROGRAM HAS MUSIC AND ENTERTAINMENT AS PART OF THE EXPERIENCE AND A MODEL TRAIN VILLAGE FOR VIEWING.
$566,029 spent. MEMBERSHIP - OFFERS ANNUAL MEMBERSHIPS TO SOCIETY MEMBERS, AN ANNUAL MEMBERSHIP MEETING, AND SPECIAL PROGRAMMING FOR MEMBERS. MEMBERSHIP INCOME IS PRESENTED AS CONTRIBUTIONS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 November 6, 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 June 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 November 1991.
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 November 4, 2026.

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