American Planning Association
Nonprofit profile at a glance
- EIN
- 510150311
- IRS 990 coverage
- 2012–2012
- Forms available
- Form 990 2012
- Location
- Cleveland, OH, USA
- Phone
- 2164433700
- Rating confidence
- Limited
Reported finances
- Revenue
- $348,536
- Expenses
- $312,250
- Assets
- $248,773
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
22 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Ohio planning conference is a legal subordinate unit under the american planning association (apa) established as a 501(c)(3) organization operated exclusively for educational purposes. The Ohio planning conference provides educational activities to its membership in the area of public planning and serves as an information source for government agencies, individuals, and the general public.
What it reported doing in 2012
Educational conferences and workshops for purpose of continuing education of members in the public planning area.
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
- 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: 93
- Accountability: 12
- Sustainability: 63
- Growth: NotEnoughData
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: 100%; rating input score 100; 78th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.4%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.8; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 22 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $311K in reported program spending
- Leadership: top reported pay $0 · 22 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 2 filed schedules · includes grants
- 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 — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.