American Academy of Religion Inc

Nonprofit profile at a glance

EIN
205478525
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4047273049
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$3,254,167
Expenses
$3,950,131
Assets
$9,016,074
Liabilities
$1,860,880

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ANGELA SIMS (VICE PRESIDENT)
  • LAUREL C SCHNEIDER (PRESIDENT-ELECT)
  • CLAUDIA SCHIPPERT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CLAUDIA SCHIPPERT (EXECUTIVE DIRECTOR): $212,878 total reported compensation
  • NICHOLE WEST (CFO/COO): $154,331 total reported compensation
  • AMY DEFIBAUGH (DIRECTOR OF PROGRAMS & PUBLICATIONS): $117,642 total reported compensation

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

Overview

Mission

To foster excellence in the academic study of religion and enhance the public understanding of religion

What it reported doing in 2024

SCHOLARLY ENGAGEMENT: The American Academy of Religion (AAR) administers a broad range of activities and initiatives in partnership with a robust representation of our members. This includes the work of more than 15 committees focused on serving the needs of AAR constituents, supporting public programming, and advancing the academic study of religion. In addition, AAR offers professional development opportunities for members through workshops on employment, teaching, leadership, technology, career development, and publishing. Senior members also serve as mentors to those in earlier stages of their academic and professional careers. AAR's Employment Services include an online job board and resources with data on employment trends in the field.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 91% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 73
  • Accountability: 86
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.8%; rating input score 98
  • Program expense ratio: 62%; rating input score 62
  • Fundraising efficiency: $0.35 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.4%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.28; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 97.8% of revenue deployed · 62% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.4M in reported program spending
  • Leadership: top reported pay $213K · 15 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $577K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • 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: Fundraising efficiency scored 1/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.