National Defense University Foundation Inc

Nonprofit profile at a glance

EIN
521268692
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2026852527
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,546,798
Expenses
$1,291,994
Assets
$2,085,893
Liabilities
$94,315

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

Leadership & pay

19 people listed

Executive titles in this filing

  • JAMES SCHMELING (PRESIDENT AND CEO)

Highest reported compensation

  • JAMES SCHMELING (PRESIDENT AND CEO): $300,000 total reported compensation

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

Overview

Mission

Encouragement, support and furthering of the traditions of the national defense university promoting educational conferences, providing fellowships and professorships, supporting scholarly research, writing and publication, faculty enrichment support to ensure excellence in advanced professional military education and research, and other areas of activity enumerated in the bylaws and approved by the board of directors.

What it reported doing in 2024

The nduf plays a fundamental role in supporting the international fellows at the university. It provides resources for international students and their families through sponsorship of english language classes, official field studies, and spouses group programs. These initiatives promote critical cultural understanding, professional relationships, and a diversity of perspectives critical to national security policy thinking at home and abroad. Additionally, the foundation sponsors annual student writing awards-including the secretary of defense, chairman of the joint chiefs of staff, and joint force quarterly writing competitions - to promote deep thought on a variety of national security related topics and recognize academic excellence among the future leaders at nduf. The foundation also supports national security forums covering a wide range of topics including emerging technologies, regional instability, energy and cyber security and weapons of mass destruction, facilitating greater engagement with the american public on issues of national security.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

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: 30
  • Transparency & Controls: 65
  • Accountability: 90
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.4%; rating input score 24
  • Program expense ratio: 27.4%; rating input score 27
  • Fundraising efficiency: $27.11 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

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

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.5%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 23.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 19.5% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 24.4% of revenue deployed · 27.4% of spending went to programs
  • Governance: 18 of 18 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $354K in reported program spending
  • Leadership: top reported pay $300K · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 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.
  • 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 24/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.