Community-based corrections for juveniles

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$58K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
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
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$22K
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$349K
-0.7% vs prior year
Spent
$349K
To programs
92%
Net assets
$40K
By yearFY2020–FY2025
Revenue
$349K
FY2021▼ -0.7%
Tap a bar for its year
Revenue by fiscal year
FY2020$351K
FY2021$349K
FY2022$400K
FY2023$391K
FY2024$386K
FY2025$335K
Expenses
$349K
FY2021▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$365K
FY2021$349K
FY2022$396K
FY2023$403K
FY2024$356K
FY2025$324K
Net assets
$40K
FY2021▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$40K
FY2021$40K
FY2022$44K
FY2023$32K
FY2024$62K
FY2025$73K

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1984.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $321K Management & general 8% · $28K

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

10 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$57,914Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Karen Peerson$76,874$99,951$65,975$56,900$57,914$60,752

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 Buncombe Alternatives Incorporated 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

Rehabilitates young offenders through community programs and support.

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3 programs · $321K · in their own filed words · FY2020
01

Buncombe Alternatives continues to encourage and promote community based sentencing by carrying out the following programs: 1) Buncombe County Teen Court (2) Earn & Learn Restitution/ Restorative Community Service Program. These programs provide intervention initiatives that are both community service oriented and community based.

$321Kprogram expense
02

2)Earn & Learn Restitution/Restorative Community Service Program: This program is for diverted youth and youth on probation. Its premise is that restitution/restorative programming is effective when a juvenile accepts responsibility for his or her offenses and is committed to the principle of making amends to the victim and the…

Pt IX · col B
03

1)Buncombe and Rutherford County Teen Court: Teen Court is an innovative diversion program which allows first-time juvenile violators of the law to come before a jury of their peers in a court hearing instead of going to Juvenile Court. The defendant must admit guilt during the intake interview in order to participate.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$349K
Ln 12
Gifts and grantsLn 1h$348K
Other incomeLn 4–11$359
Investment incomeLn 3$6
Money outPt IX
$349K
Ln 25
Programscol B$321K
Managementcol C$28K
Owns and owesPt X
$40K
net assets · Ln 32
Cash and savingsLn 1–2$55K
Total assetsLn 16$62K
LiabilitiesLn 26$22K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$348K
Government grantsLn 1e$347K
Investment incomeLn 3$6
Other incomeLn 4–11$359
Total revenueLn 12$349K
Assets in detailPt X, end of year
CashLn 1$48K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$55K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$62K
LiabilitiesLn 26$22K
Net assetsLn 32$40K
OperationsPt I, VI
EmployeesI 55
VolunteersI 660
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$51K$55K
Land, buildings, equipmentLn 10c$476$0
Total assetsLn 16$59K$62K
LiabilitiesLn 26$19K$22K
Net assetsLn 32$40K$40K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$68K$64K$4K$0
Other salaries and wagesLn 7$172K$162K$10K$0
Other employee benefitsLn 9$35K$33K$2K$0
Payroll taxesLn 10$16K$15K$956$0
Accounting feesLn 11c$9K$4K$5K$0
Office expensesLn 13$12K$11K$836$0
OccupancyLn 16$16K$15K$1K$0
TravelLn 17$2K$2K$102$0
Conferences, conventions and meetingsLn 19$1K$1K$0$0
Depreciation, depletion and amortizationLn 22$476$0$476$0
InsuranceLn 23$10K$8K$2K$0
Other expenses (24a–d)Ln 24$4K$4K$0$0
All other expensesLn 24e$3K$2K$408$0
Total functional expensesLn 25$349K$321K$28K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $335K$324K$11K$73K 990 PDF
FY2024 $386K$356K$30K$62K 990 PDF
FY2023 $391K$403K−$12K$32K 990 PDF
FY2022 $400K$396K$4K$44K 990 PDF
FY2021 Viewing $349K$349K−$428$40K 990 PDF
FY2020 $351K$365K−$13K$40K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $348,643 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $343,096$348,278
I-9 Program service revenue$0
I-10 Investment incomePrior year $8,107$6
I-11 Other revenue$359
I-12 Total revenuePrior year $351,203$348,643
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $294,580$290,847
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $70,102$58,224
I-18 Total expensesPrior year $364,682$349,071
I-19 Revenue less expensesPrior year −$13,479−$428
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $348,643 across 6 lines filed
VIII-1e Government grants$347,378
VIII-1f All other contributions, gifts and grants$900
VIII-1h Total contributions, gifts and grants$348,278
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $6$6
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $35 · Unrelated business $0 · Excluded from tax $324$359
VIII-12 Total revenueRelated to mission $35 · Unrelated business $0 · Excluded from tax $330$348,643
Part IX · Statement of functional expenses $349,071 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $63,510 · Management $4,054 · Fundraising $0$67,564
IX-7 Other salaries and wagesPrograms $161,814 · Management $10,329 · Fundraising $0$172,143
IX-9 Other employee benefitsPrograms $33,160 · Management $2,051 · Fundraising $0$35,211
IX-10 Payroll taxesPrograms $14,973 · Management $956 · Fundraising $0$15,929
IX-11c Accounting feesPrograms $4,450 · Management $4,900 · Fundraising $0$9,350
IX-13 Office expensesPrograms $11,378 · Management $836 · Fundraising $0$12,214
IX-16 OccupancyPrograms $14,562 · Management $1,266 · Fundraising $0$15,828
IX-17 TravelPrograms $2,206 · Management $102 · Fundraising $0$2,308
IX-19 Conferences, conventions and meetingsPrograms $1,105 · Management $0 · Fundraising $0$1,105
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $476 · Fundraising $0$476
IX-23 InsurancePrograms $7,595 · Management $2,500 · Fundraising $0$10,095
IX-24 Other expenses (24a–d)Programs $4,186 · Management $0 · Fundraising $0$4,186
IX-24e All other expensesPrograms $2,254 · Management $408 · Fundraising $0$2,662
IX-25 Total functional expensesPrograms $321,193 · Management $27,878 · Fundraising $0$349,071
Part X · Balance sheet $61,882 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $42,294$48,133
X-2 Savings and temporary cash investmentsStart of year $9,018$6,520
X-4 Accounts receivableStart of year $660$660
X-9 Prepaid expenses and deferred chargesStart of year $6,269$6,569
X-10c Land, buildings and equipment, netStart of year $476$0
X-16 Total assetsStart of year $58,717$61,882
X-17 Accounts payable and accrued expensesStart of year $18,724$22,317
X-26 Total liabilitiesStart of year $18,724$22,317
X-27 Net assets without donor restrictionsStart of year $39,993$39,565
X-32 Total net assets or fund balancesStart of year $39,993$39,565
X-33 Total liabilities and net assetsStart of year $58,717$61,882
Part XI · Reconciliation of net assets $39,565 net assets at year end
XI-1 Total revenue$348,643
XI-2 Total expenses$349,071
XI-3 Revenue less expenses−$428
XI-4 Net assets at start of year$39,993
XI-10 Net assets at end of year$39,565

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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