Natl Assoc of Purchasing Management
Nonprofit profile at a glance
- EIN
- 232201978
- IRS 990-EZ coverage
- 2009–2012
- Forms available
- Form 990-EZ 2012
- Location
- Abbottstown, PA, USA
- Phone
- 7176303723
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Management & Technical Assistance
Reported finances
- Revenue
- $13,293
- Expenses
- $16,248
- Assets
- $13,811
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
5 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Educational association of professionals involved with the purchasing of goods and capital equipment at the corporate level.
What it reported doing in 2012
Dinner meetings - monthly meetings with trade shows provided by various vendors
Operating model
- Revenue model
- Membership-supported. 99% of the money available for current operations came from membership dues.
- Distribution model
- Member-benefit provider. The nonprofit used 83% of its reported program spending for member benefits.
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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 82
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.6%; rating input score 96
- Program expense ratio: 78.2%; rating input score 78
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -22.2%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.85; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: -29.3% per year; rating input score 0; 21st percentile among comparable filings
- Revenue growth: -33.4% per year; rating input score 0; 17th percentile among comparable filings
- Asset growth: -13.9% per year; rating input score 0; 23rd percentile among comparable filings
Details
- Where the money goes: 95.6% of revenue deployed · 78.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $13K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 1 filed schedules
- Filing history: 4 filing years from 2009 to 2012
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 20/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.