National Emergency Assistance Inc

Nonprofit profile at a glance

EIN
621870278
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Knoxville, TN, USA
Phone
8656328088
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Disaster Preparedness and Relief Services

Reported finances

Revenue
$14,308,852
Expenses
$14,282,782
Assets
$2,921,523
Liabilities
$359,956

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

Leadership & pay

18 people listed

Executive titles in this filing

  • KATHERINE BLACK (PRESIDENT)

Highest reported compensation

  • DONALD BOYLES (PROJECT MANAGER): $328,540 total reported compensation
  • MARK GOFF (PRODUCTION ENGINEER): $306,522 total reported compensation
  • FRANK BARBER (NEW SITE CONSTRUCTION MANA): $267,743 total reported compensation

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

Overview

Mission

Supports the Tennessee valley authority (tva) by training and providing employees to work with the federal emergency management agency (fema) on behalf of tva furnishing assistance during natural disasters or emergencies, thereby supporting tva in fulfilling its responsibilities under federal laws to provide workers and assistance to fema. Also provides financial support to realated tax-exempt organizations having shared and/or complementary charitable purposes.

What it reported doing in 2024

The national emergency assistance, inc.'s (nea) primary purpose is to aid, support and work with Tennessee valley authority (tva) & fema in providing assistance to state and local governments as well as the citizens of such geographic areas in preparation for, during or following major natural disasters or other federally declared emergencies. Under the federal response plan, all government agencies are required to provide workers and assistance to fema whenever and wherever a major disaster or emergency is declared. For the reporting period nea supported 15 nationally declared disasters in 10 states/territories. Nea provides these workers at a cost-effective rate, thereby reducing the burden of government. In addition, nea supports other charitable organizations that share the same goals of nea.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 82
  • Accountability: 77
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 90.5%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 10th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 90.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $12.9M in reported program spending
  • Leadership: top reported pay $329K · 18 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.