American Chemical Society Organic Chemistry Division

Nonprofit profile at a glance

EIN
526056409
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7349360385
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Chemistry, Chemical Engineering

Reported finances

Revenue
$838,759
Expenses
$656,799
Assets
$3,644,819
Liabilities
$0

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

Leadership & pay

29 people listed

People named in this filing

  • ANGIE ANGELES (CHAIR)
  • RICHARD BROENE (SECRETARY)
  • JOSEPH WARD (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The division of chemistry's mission is to foster and promote the advancement of the field of organic chemistry.

What it reported doing in 2024

Other program services are the division's website program (primarily used to promote membership involvement in doc sponsored symposia), the electronic balloting program (facilitating membership feedback), publications (including an annual newsletter), and innovative projects (encouraging local sections to conceive of and implement innovative projects to strengthen the functioning of the technical division(s).

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 94
  • Accountability: 76
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 93
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.7%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 5.55; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 98.1% of spending went to programs
  • Governance: 29 of 29 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $645K in reported program spending
  • Leadership: top reported pay $0 · 29 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.