National Tax Association

Legal name: National Tax Association - Tax Institute of America

Nonprofit profile at a glance

EIN
310823849
IRS 990 coverage
2011–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Leesburg, VA, USA
Phone
+1 202-430-5586
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$665,571
Expenses
$572,994
Assets
$1,075,636
Liabilities
$75,469

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

Leadership & pay

29 people listed

Executive titles in this filing

  • KIM RUEBEN (FIRST VP (THRU NOV); PRESIDENT)
  • PETER MERRILL - PRESTHRU NOV (IMMEDIATE PAST PRESIDENT)
  • JENNIFER BLOUIN (PAST PRESIDENT (THRU NOV))
  • DAPHNE KENYON (PAST PRESIDENT)
  • MEGAN PARSONS (EXECUTIVE DIRECTOR)

People named in this filing

  • KIM RUEBEN (FIRST VP (THRU NOV); PRESIDENT)
  • PETER MERRILL - PRESTHRU NOV (IMMEDIATE PAST PRESIDENT)
  • JENNIFER BLOUIN (PAST PRESIDENT (THRU NOV))

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The National Tax Association serves as the leading association of scholars and professionals dedicated to advancing the theory and practice of public finance, including public taxing, spending and borrowing.

What it reported doing in 2025

National tax journal - the goal of the national tax journal (ntj) is to encourage and disseminate high-quality original research on government tax and expenditure policies. Articles published in the regular march, june, and september issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The ntj has been published quarterly since 1948 under the auspices of the national tax association.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 91% 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 - 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: 46
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.5%; rating input score 48
  • Program expense ratio: 56.6%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 13.9%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.88; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 47.5% of revenue deployed · 56.6% of spending went to programs
  • Governance: 21 of 21 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $324K in reported program spending
  • Leadership: top reported pay $0 · 29 people listed
  • Highest-paid contractors: 2 contractors listed · $418K reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.