National Oilseed Processors Association

Nonprofit profile at a glance

EIN
362017680
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2028420463
Rating confidence
Limited

Official website

Reported finances

Revenue
$5,274,561
Expenses
$4,748,247
Assets
$4,140,237
Liabilities
$1,299,627

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

Leadership & pay

47 people listed

Executive titles in this filing

  • Kailee Buller (President & CEO thru Jan 2025)
  • Devin Mogler (President & CEO beg 1/27/25)
  • David Hovermale (Vice President)
  • Thomas Hammer (Former CEO)

Highest reported compensation

  • Kailee Buller (President & CEO thru Jan 2025): $446,740 total reported compensation
  • Thomas Hammer (Former CEO): $370,000 total reported compensation
  • David Hovermale (Vice President): $311,709 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 cultivate a thriving operating environment for the U.S. oilseed industry through advocacy and strategic collaborations.

What it reported doing in 2024

Monitored status of issues affecting oilseed growers and the oilseed processors accomplished through representation of its members' interests in the areas of trading rules, international trade matters, and federal legislative, regulatory and biotechnology policies. Advocated for an efficient global supply chain system through education, information and market-based solutions to policymakers and trade negotiators, growers, customers, suppliers, and global oilseed organizations. Critical projects/issues included enhancement of customer relations, with emphasis on relationships with national/state oilseed grower organizations and animal agricultural customers, publication of monthly statistical report and industry meetings.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th 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: Missing
    • Board or committee approval: Pass
  • 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: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 28.8%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.1% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 11.3% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 42 of 42 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $447K · 47 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $832K reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.