First Ladies Association for Research and Education
Nonprofit profile at a glance
- EIN
- 852229227
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025
- Location
- Lawrence, KS, USA
- Phone
- 7859790603
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $25,277
- Expenses
- $20,179
- Assets
- $71,836
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Myra Gutin (Immediate Past President)
- Nancy Kegan Smith (President)
- Diana Carlin (Vice President)
People named in this filing
- Myra Gutin (Immediate Past President)
- Nancy Kegan Smith (President)
- Diana Carlin (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education and research on the history of U.S. First Ladies
What it reported doing in 2025
Educational material is available on the website to educators and the public with 772 views of virtual programming and over 1000 downloads of the American FLOTUS podcast introduced at the end of 2024. Transcripts of podcasts are also available. The website includes news articles about first ladies and articles that feature members. Expenses of $3075 are for our association manager and university students to keep our website content updated.
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 100% 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 18
- Transparency & Controls: 82
- Sustainability: 71
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 19.7%; rating input score 20
- Program expense ratio: 16.1%; rating input score 16
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 20.2%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 3.56; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -27% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -21.7% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: 19.7% of revenue deployed · 16.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $3K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- 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.
- High — Financial Efficiency: Mission deployment rate scored 20/100.
- High — Financial Efficiency: Program expense ratio scored 16/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.