Great Smoky Mountains Association

Analysis

Great Smoky Mountains Association is a registered charity in United States, based in Gatlinburg, TN. It received its IRS tax-exemption ruling in June 1966, 60 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Great Smoky Mountains Association reported income of $9.8m and spending of $7.9m, spending 80% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $6.9m to $9.8m (+43%), an average of +9.4% a year. The sharpest change came in the year to December 2021, when income rose by 71%. Over the whole period it spent 79% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Great Smoky Mountains Association sits at the 95th percentile: it is larger than about 95% of them. Against every charity in United States with reported income it ranks in the 95th percentile, and in the 95th percentile within TN. Charities of a similar size with the same main cause include Ascension Living Via Christi Village Hays ($9.8m), Southern Dominion Health System Inc ($9.8m) and Hart United Inc ($9.8m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 22% of the total. Compensation of current officers, directors and key employees was $146k (1.9% of expenses). Other salaries and wages came to $3.3m. At year end it held assets of $14.0m against liabilities of $685k, net assets of $13.3m. It reported 139 employees.