National Emergency Medicine Association

Nonprofit profile at a glance

EIN
521257429
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Edgewood, MD, USA
Phone
4439227533
Rating
46
Verdict
MIXED
Rating confidence
Standard
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$2,075,845
Expenses
$1,812,105
Assets
$450,951
Liabilities
$340,503

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • KELLY HERZOG (PRESIDENT)

Highest reported compensation

  • KELLY HERZOG (PRESIDENT): $177,124 total reported compensation
  • LAURA PFISTER (DIRECTOR): $26,043 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education on the prevention of injury & illness.

What it reported doing in 2017

The organization provided public health educational info on first aid, heart, trauma, stroke prevention, alzheimers disease, and emergency matters by mailing letters to the general public.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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: 17
  • Transparency & Controls: 70
  • Accountability: 66
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.1%; rating input score 20
  • Program expense ratio: 16.6%; rating input score 17
  • Fundraising efficiency: $1.06 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.1%; rating input score 86; 23rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.7%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.76; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -18.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 20.1% of revenue deployed · 16.6% of spending went to programs
  • Governance: 3 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $300K in reported program spending
  • Leadership: top reported pay $177K · 6 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.2M reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes grants and executive pay
  • Filing history: 7 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 17/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.