Nap Educational Foundation

Nonprofit profile at a glance

EIN
431324585
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-N 2013
Location
Independence, MO, USA
Phone
8168333892
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$73,571
Expenses
$100,230
Assets
$1,686,189
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • RONALD R STINSON (PRESIDENT)
  • SANDRA K OLSON (VICE-PRESIDENT)

People named in this filing

  • RONALD R STINSON (PRESIDENT)
  • SANDRA K OLSON (VICE-PRESIDENT)
  • ALLISON WALLIS (SECRETART)

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

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

Overview

Mission

The foundation supports the national association of parliamentarians in promoting and providing educational content, materials, scholarships, and programs by way of fundraising.

What it reported doing in 2024

Foundation dinner and raffle

Operating model

Revenue model
Contribution and grant supported. 78% of the money available for current operations came from contributions and grants. The filing reports them as one total, so it does not say how much was granted.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 63
  • Accountability: 64
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.4%; rating input score 74
  • Program expense ratio: 54.6%; rating input score 55
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 70%; rating input score 70; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -36.2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 16.82; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 74.4% of revenue deployed · 54.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 10 of 13 current checks pass · 3 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2014 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 33/100.