Maryland Association of Non-profit

Nonprofit profile at a glance

EIN
521286516
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Columbia, MD, USA
Phone
4103811176
Rating confidence
Limited
Sector
Supportive Housing for Older Adults

Official website

Reported finances

Revenue
$668
Expenses
$99,097
Assets
$79,211
Liabilities
$55,170

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is dedicated to providing leadership, advocacy, education, communication, and resources to its members.

What it reported doing in 2012

The organization is dedicated to providing leadership, advocacy, education, communication and resources to its members who consist of senior care organizations and professionals in Maryland and Washington dc. The purpose of the organization is to facilitate networking among professionals, share information, advance standards and improve quality of care. The organization and its related entities serve 300 senior care organizations and trains thousands of professionals at seminars and conferences annually.manpha provides services to its members through its affiliate mid-atlantic lifespan, which advocated for members on various state workgroups. We are also the main liaison before the 2012 general assembly on legislative and budget items between senior care providers and the state.

Operating model

Revenue model
Earned-program. 73% 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: 88
  • Accountability: 100
  • Sustainability: 11
  • Growth: 0

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: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th 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: -14,734.9%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -68% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -30.2% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $183K · 11 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 3 filing years from 2010 to 2012
  • Related organizations: 3 filed related-organization links
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.