Arts, Culture & Humanities (A54) IRS Verified DX Registered 990 on File

BUCK LEONARD ASSOCIATION FOR SPORTS AND HUMAN ENRICHMENT B L-ASHE

EIN: 05-0546757 · ROCKY MOUNT, NC 27801-5501 · United States · FY 2024 Data

3 out of 5 43 / 100 Based on 2+ years of filings

Financial strength (30%) 62/100

Reliability (20%) 55/100

Effectiveness (25%) 53/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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Financial Overview — FY 2024

$132K

Total Revenue

$121K

Total Expenses

$60K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 64.6%

Fundraising Efficiency 152.9%

Operating Reserve 5.99x

Liability-to-Asset 65.5%

Revenue Diversification 102.3%

Compared with Peers

FY 2024

Compared with 12,748 similar organizations (United States, Arts, Culture & Humanities, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	64.6%	82.0%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	152.9%	28.2%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	6.0 mo	9.8 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	65.5%	1.8%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	102.3%	79.8%	P10P90	Bottom quarter
Revenue growth Year over year revenue growth	67.0%	8.2%	P10P90
Expense growth Year over year expense growth	7.3%	8.8%	P10P90
Surplus margin Surplus as a share of revenue	8.2%	1.5%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$132K	$121K	$60K	64.6%	—
2023	$79K	$113K	$49K	61.6%	—
2022	$98K	$120K	$87K	53.8%	—
2021	$161K	$89K	N/A	—	1

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Organization Details

EIN: 05-0546757
State: NC
City: ROCKY MOUNT
ZIP: 27801-5501
Classification: A54
Category: Arts, Culture & Humanities
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 2003
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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