1GPA

Nonprofit profile at a glance

EIN
454588753
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Phoenix, AZ, USA
Phone
4803996366
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$11,470,438
Expenses
$3,483,462
Assets
$23,278,313
Liabilities
$-45

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • CHRISTINE KNORR FOR CKNORR CSLTG (PRESIDENT/CE)

Highest reported compensation

  • CHRISTINE KNORR FOR CKNORR CSLTG (PRESIDENT/CE): $343,270 total reported compensation
  • KEN CARTER FOR KB CARTER CNSLTG (VICE PRESIDE): $251,270 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

1gpa is a non-profit national governmental purchasing cooperative that allows public agencies to take advantage of existing public contracts to purchase the goods they need at the most competitive prices.

What it reported doing in 2024

1gpa is a non-profit national governmental purchasing cooperative that allows public agencies to take advantage of existing public contracts to purchase the goods they need at the most competitive prices. Approximately 1,470 members across the united states purchased through 1gpa for a savings in budget and taxpayers' dollars of 10-30%. Igpa also provides trainings to educate these agencies on procurement policies at no cost to the agency.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 60
  • Accountability: 9
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.3%; rating input score 27
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.6%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 6.68; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 17.1%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 14.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 21.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 28.5% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 27.3% of revenue deployed · 89.9% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.1M in reported program spending
  • Leadership: top reported pay $343K · 2 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $595K reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 27/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 6/100.