Association for Research on Non-profit Organizations & Voluntary Action

Nonprofit profile at a glance

EIN
237378021
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3176842120
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$842,606
Expenses
$991,823
Assets
$631,023
Liabilities
$224,847

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

Leadership & pay

13 people listed

Executive titles in this filing

  • EMILY BARMAN (PRESIDENT)
  • LYNNETTE COOK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LYNNETTE COOK (EXECUTIVE DIRECTOR): $125,663 total reported compensation

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

Overview

Mission

Association for research on nonprofit organizations & voluntary action (arnova) is a leading interdisciplinary community of people dedicated to fostering through research and education the creation, application, and dissemination of knowledge on nonprofit organizations, philanthropy, civil society, and voluntary action. Arnova is the us-based, national and international association that connects scholars, teachers, and practice leaders interested in research on nonprofit organizations, voluntary action, philanthropy, and civil society. Arnova is a neutral, open forum committed to strengthening the research about and helping better practice in these realms.

What it reported doing in 2024

We bring together both theoretical and applied interests; helping scholars gain insight into the day-to-day concerns of third-sector organizations, while providing nonprofit professionals with connections to research they can see to improve the work of their organizations and the quality of life for citizens and committees. Principal activities include an annual conference, publications, electronic discussions, and special interest groups.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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 most voting board members are independent. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 60
  • Accountability: 100
  • Sustainability: 20
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: $10.87 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 50%; rating input score 50; 29th 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: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.7%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 73.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $728K in reported program spending
  • Leadership: top reported pay $126K · 13 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes foreign activity and grants
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.