Moore North America Inc

Nonprofit profile at a glance

EIN
203962155
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Brooklyn, NY, USA
Phone
9194347122
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$4,059,154
Expenses
$4,243,397
Assets
$2,421,082
Liabilities
$233,471

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • ELLEN O'SULLIVAN (CHIEF EXECUTIVE OFFICER UNTIL 5/2025)
  • KRISTEN CLARK (INTERIM CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • ELLEN O'SULLIVAN (CHIEF EXECUTIVE OFFICER UNTIL 5/2025): $276,134 total reported compensation
  • KRISTEN CLARK (INTERIM CHIEF EXECUTIVE OFFICER): $173,024 total reported compensation
  • MEGAN CARLEY (REGIONAL HEAD OF ENGAGEMENT): $154,369 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The exempt purpose is to operate as an association of independent accounting, audit, tax, consulting, and related professional services firms through which members may associate for the purposes of exchanging knowledge and sharing best practices; assisting other members in collaborative engagements; accessing a national and an international network to meet client needs; identifying solutions to continuing professional education needs and encouraging adherence to recognized standards of professional accounting practice.

What it reported doing in 2025

Promoted and encouraged the exchange of professional, technical, legislative, and other information related to the accounting profession through technical conferences, industry forums, special interest groups and other networking opportunities.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 43
  • Accountability: 69
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 90% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.8M in reported program spending
  • Leadership: top reported pay $276K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $111K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity and executive pay
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.