National Assoc for Phys Ed in Higher Edu

Nonprofit profile at a glance

EIN
237087214
IRS 990 coverage
2018–2022
Forms available
Form 990 2022, Form 990-EZ 2017, Form 990-N 2011
Location
Cambridge, MA, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$193,057
Expenses
$104,285
Assets
$843,746
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Tim Baghurst (President)
  • Tara Tietjen-Smith (Past President)
  • Martie James (Vice President)
  • James Hanon (President-Elect)

Highest reported compensation

  • Carrie Sampson Moore (Executive Dir.): $9,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The National Association for Kinesiology in Higher Education is an organization for professionals in higher education. Its purpose is to provide a forum for interdisciplinary ideas, concepts, and issues related to the role of kinesiology subdisciplines in higher education with respect for social, cultural, and personal perspectives.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 84% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 93
  • Accountability: 58
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.8%; rating input score 54
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 8.09; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 53.8% of revenue deployed · 100% of spending went to programs
  • Governance: 15 of 15 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $9K · 15 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2018 to 2022
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.