The mission of NC Mock Trial is to create engaged citizens through the hands-on learning activity of Mock Trial, thereby enabling students to gain the civic understanding, self-confidence, analytical reasoning, and communication skills that are vital for tomorrow's leaders.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 810 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$235K
+74% vs prior year
Spent
$242K
To programs
83%
Net assets
$84K
By yearFY2020–FY2025
Revenue
$235K
FY2025▲ +74%
Tap a bar for its year
Revenue by fiscal year
FY2020$85K
FY2021$122K
FY2022$109K
FY2023$83K
FY2024$135K
FY2025$235K
Net assets
$84K
FY2025▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020−$389
FY2021$23K
FY2022$52K
FY2023$45K
FY2024$91K
FY2025$84K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $200K Management & general 17% · $42K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$40,200Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ex Officio N
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jerry Smith’s $40K as Executive Di is at the 31st percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2023FY2022FY2021
Elizabeth Avery-Jones—$10,684$63,876$69,976
Jerry Smith$40,200———
Laura Clark—$19,479——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See North Carolina Mock Trial Program executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

North Carolina Mock Trial Program is an education nonprofit based in Raleigh, NC.

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Provided by the organization

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1 program · $200K · in their own filed words · FY2024
01

Hosts a mock trial program for high school students. During the 2024-2025 season, NC mock trial served 1,004 students. A total of 114 teams from 67 schools across 28 counties competed.

$200Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$235K
Ln 12
Gifts and grantsLn 1h$192K
Fees for servicesLn 2g$42K
Investment incomeLn 3$2
Money outPt IX
$242K
Ln 25
Programscol B$200K
Managementcol C$42K
Owns and owesPt X
$84K
net assets · Ln 32
Cash and savingsLn 1–2$88K
Total assetsLn 16$88K
LiabilitiesLn 26$4K
PeoplePt VI, VII
22
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$192K
Government grantsLn 1e$77K
Fees for servicesLn 2g$42K
Investment incomeLn 3$2
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$20K
Cash and savings togetherLn 1–2$88K
Total assetsLn 16$88K
LiabilitiesLn 26$4K
Net assetsLn 32$84K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6810
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$92K$88K
Total assetsLn 16$108K$88K
LiabilitiesLn 26$17K$4K
Net assetsLn 32$91K$84K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1K$1K
Pay of current officers, directors and key staffLn 5$74K$59K$15K
Other salaries and wagesLn 7$55K$44K$11K
Payroll taxesLn 10$10K$8K$2K
Accounting feesLn 11c$10K$10K
OccupancyLn 16$10K$10K
TravelLn 17$13K$13K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$62K$58K$4K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$242K$200K$42K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $235K$242K−$8K$84K 990 PDF
FY2024 $135K$91K 990 PDF
FY2023 $83K$45K 990 PDF
FY2022 $109K$52K 990 PDF
FY2021 $122K$23K 990 PDF
FY2020 $85K−$389 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $234,548 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $101,005$192,096
I-9 Program service revenuePrior year $33,295$42,450
I-10 Investment incomePrior year $2$2
I-11 Other revenuePrior year $515$0
I-12 Total revenuePrior year $134,817$234,548
I-13 Grants and similar amounts paidPrior year $546$1,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $46,882$139,084
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $40,860$102,239
I-18 Total expensesPrior year $88,288$242,323
I-19 Revenue less expensesPrior year $46,529−$7,775
Part VI · Governance 17 of 17 board members independent, 2 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $234,548 across 6 lines filed
VIII-1e Government grants$77,068
VIII-1f All other contributions, gifts and grants$115,028
VIII-1h Total contributions, gifts and grants$192,096
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $42,450$42,450
VIII-3 Investment incomeRelated to mission $2$2
VIII-12 Total revenueRelated to mission $42,452$234,548
Part IX · Statement of functional expenses $242,323 across 10 lines filed
IX-2 Grants to domestic individualsPrograms $1,000$1,000
IX-5 Pay of current officers, directors and key staffPrograms $59,160 · Management $14,790$73,950
IX-7 Other salaries and wagesPrograms $44,200 · Management $11,050$55,250
IX-10 Payroll taxesPrograms $7,907 · Management $1,977$9,884
IX-11c Accounting feesManagement $10,285$10,285
IX-16 OccupancyPrograms $10,376$10,376
IX-17 TravelPrograms $12,700$12,700
IX-23 InsurancePrograms $2,053$2,053
IX-24 Other expenses (24a–d)Programs $58,107 · Management $4,233$62,340
IX-24e All other expensesPrograms $4,485$4,485
IX-25 Total functional expensesPrograms $199,988 · Management $42,335 · Fundraising $0$242,323
Part X · Balance sheet $87,755 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $72,573$67,913
X-2 Savings and temporary cash investmentsStart of year $19,840$19,842
X-16 Total assetsStart of year $107,913$87,755
X-17 Accounts payable and accrued expensesStart of year $16,572$4,189
X-26 Total liabilitiesStart of year $16,572$4,189
X-27 Net assets without donor restrictionsStart of year $91,341$83,566
X-32 Total net assets or fund balancesStart of year $91,341$83,566
X-33 Total liabilities and net assetsStart of year $107,913$87,755
Part XI · Reconciliation of net assets $83,566 net assets at year end
XI-1 Total revenue$234,548
XI-2 Total expenses$242,323
XI-3 Revenue less expenses−$7,775
XI-4 Net assets at start of year$91,341
XI-10 Net assets at end of year$83,566

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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