American Association of Post-acute Care Nursing
Nonprofit profile at a glance
- EIN
- 841487924
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Denver, CO, USA
- Phone
- 3037587647
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $6,759,888
- Expenses
- $6,039,660
- Assets
- $7,425,758
- Liabilities
- $2,468,956
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- TRACEY MOORHEAD (PRESIDENT AN)
Highest reported compensation
- TRACEY MOORHEAD (PRESIDENT AN): $452,714 total reported compensation
- AMY STEWART (VP OF EDUCAT): $228,183 total reported compensation
- LESLIE JOHNSON (VP OF OPERAT): $188,668 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Aapacn champions innovation and transformation in post-acute care, enabling providers to deliver unparalleled care.
What it reported doing in 2025
Membership: members of the association are nursing professionals and skilled nursing facilities in the post-acute care field. The association's member benefits are designed to keep members up-to-date on the latest information on regulations from the centers for medicare and medicaid services (cms), and to provide best practice information in leadership and management. The membership program offers individual memberships as well as organizational memberships, which assist corporate ownership of nursing facilities to provide their employees with the association's education and membership benefits.
Operating model
- Revenue model
- Earned-program. 97% 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 70
- Accountability: 100
- Sustainability: 43
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 7th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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: 9 of 9 controls in place; rating input score 100
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.7%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 1.23; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 26%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: -14.1% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: 5.1% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 29th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $453K · 22 people listed · 2 of 6 pay-setting controls reported
- Consistency: 12 of 14 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 13 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 7 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 57/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.