National Caves Association
Nonprofit profile at a glance
- EIN
- 621237804
- IRS 990-EZ coverage
- 2013–2021
- Forms available
- Form 990-EZ 2021
- Location
- Cobleskill, NY, USA
- Phone
- 5182315420
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $115,346
- Expenses
- $113,609
- Assets
- $242,787
Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Operated exclusively for the purpose of promoting and improving the conditions of the show cave industry throughout the united states.
What it reported doing in 2021
Operated exclusively to promote and improve the conditions of show caves across the united states.
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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.1%; rating input score 73
- Program expense ratio: 67.3%; rating input score 67
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 1.5%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 2.14; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -3.4% per year; rating input score 0; 16th percentile among comparable filings
- Asset growth: 9.6% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 73.1% of revenue deployed · 67.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $76K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 8 filing years from 2013 to 2021
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 30/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.