National Fire Protection Association

Nonprofit profile at a glance

EIN
041653090
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2024
Location
Quincy, MA, USA
Phone
6177703000
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$108,363,520
Expenses
$97,973,842
Assets
$478,791,066
Liabilities
$32,551,564

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • JAMES PAULEY (PRESIDENT NFPA)
  • ANDREW JENKS (VICE PRESIDENT)
  • CHRISTIAN DUBAY (VICE PRESIDENT)
  • LORRAINE CARLI (VICE PRESIDENT)

Highest reported compensation

  • JAMES PAULEY (PRESIDENT NFPA): $1,259,317 total reported compensation
  • ANDREW JENKS (VICE PRESIDENT): $630,871 total reported compensation
  • CARLOS J CORREIA (FORMER OFFICER): $579,289 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advocate for the elimination of death, injury, property and economic loss due to fire, electrical and related hazards.

What it reported doing in 2025

Standards development - a major focus of the association is the development, publication, and dissemination of timely consensus codes and standards. Adoption, use and enforcement of these documents serve to minimize the possibility and effects of fire and other hazards in all aspects of contemporary activity. Nfpa standards are developed by about 264 committees, each of which represents a balance of affected interests.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 83
  • Accountability: 96
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 57.7%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 97.6%; rating input score 98; 39th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 94.1%; rating input score 94; 27th 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: 9.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 4.89; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 57.7% of spending went to programs
  • Governance: 16 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 8 filed program accomplishments · $56.5M in reported program spending
  • Leadership: top reported pay $1.3M · 29 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $20.4M reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 7 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.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.