National Coffee Association of the USA Inc
Nonprofit profile at a glance
- EIN
- 237129817
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- 2127664007
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,471,912
- Expenses
- $5,257,919
- Assets
- $5,148,476
- Liabilities
- $3,081,652
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
31 people listed
Executive titles in this filing
- WILLIAM M MURRAY (PRESIDENT &)
Highest reported compensation
- WILLIAM M MURRAY (PRESIDENT &): $654,694 total reported compensation
- KELLEM EMANUELE (VICE PRESIDE): $259,182 total reported compensation
- MARK COREY (SCI & GOV'T): $221,148 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote and further the coffee industry both within the industry and the general public. The association will conduct various activities for the betterment of the industry including conducting research and studies on matters important to the industry, compile data on beverage consumption in the industry and educate the industry and consumers on various topics within the industry and promote a qulality business environment for the industry.
What it reported doing in 2024
Program and\or services that promotes the coffee industry, complie data, educates various interested parties or document the economic impact of the coffee industry.
Operating model
- Revenue model
- Other-operating. 98% of the money available for current operations came from other operating 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 77
- Accountability: 72
- Sustainability: 35
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Missing
- 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; 63rd percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.9%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 0.98; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.6; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 35.1%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 23 of 23 board members independent · 3 of 9 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $655K · 31 people listed · 3 of 6 pay-setting controls reported
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 9 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 7 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.