ACRA Industry Promotion Fund A Trust
Nonprofit profile at a glance
- EIN
- 596181725
- IRS 990 coverage
- 2010–2012
- Forms available
- Form 990 2012
- Location
- Boca Raton, FL, USA
- Phone
- 3059203970
- Rating confidence
- Limited
- Sector
- Private Grantmaking Foundations
Reported finances
- Revenue
- $463,819
- Expenses
- $451,528
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
12 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To furnish information and skills acquisition, required and necessary in order to be capable to promote the Air Conditioning, Refrigeration & Piping Industry in Miami- Dade, Broward, and Monroe Counties, Florida, including technical, scholastic, management, marketing, interpersonal skills and training, business, membership labor relations, and intra-industry cooperation, labor resolutions, and to promote technical and other skills reasonably contemplated to provide competence and ability in performance and promotion of the industry, and to conduct activities and events reasonably calculated to promote cooperation and communications among the members of ACRA and with other parties in order to further Industry competence and promotions.Most activities are conducted using the d/b/a of the Mechanical Contractor's Association of South Florida.
What it reported doing in 2012
Programs benefitting and promoting air conditioning refrigeration heating and pipe fitting industry in south Florida. To constantly improve the quality of our products and services
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 100
- Sustainability: 27
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.6%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 15.9%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -8.9% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: -75.5% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 11 of 11 board members independent · 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $208K in reported program spending
- Leadership: top reported pay $72K · 12 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules
- Filing history: 3 filing years from 2010 to 2012
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Review — Sustainability: Operating margin scored 51/100.
- High — Sustainability: Officer compensation ratio scored 28/100.