Association For Philosophical Studi Es of North Car

Nonprofit profile at a glance

EIN
933593994
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024
Location
Durham, NC, USA
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$28,784
Expenses
$23,375
Assets
$5,852
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Gabriel Franco do Amaral Neto (President)
  • Celia Cajueiro de Souza Giatti (Vice President)

People named in this filing

  • Gabriel Franco do Amaral Neto (President)
  • Tatiana Tortora Luebke (Treasurer)
  • Celia Cajueiro de Souza Giatti (Vice President)

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

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

Overview

Mission

Support

What it reported doing in 2024

The expenses are for daily organizational cost to maintain office space and utilities. This also includes the cost of supplies and small equipment and materials.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18.8%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 81.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 77.9% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 171.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.