North American Pet Health Insurance Association (Naphia)
Nonprofit profile at a glance
- EIN
- 261350065
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Phoenix, AZ, USA
- Phone
- 8779627442
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $1,102,084
- Expenses
- $1,091,940
- Assets
- $853,983
- Liabilities
- $532,004
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
People named in this filing
- BRIAN MACIAS (BOARD MEMBER)
- KRISTEN LYNCH (EXECUTIVE DI)
- LIOR KEREN (BOARD MEMBER)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The north american pet health insurance association is committed to educating and promoting to north american pet owners, the general public, and the veterinary profession (including pet health related organizations), about the values and benefits of pet health insurance.
What it reported doing in 2024
Benchmarking and research
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 50
- Accountability: 70
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.1%; rating input score 99
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.9%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.78; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 51% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 14.3% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 21% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 99.1% of revenue deployed · 100% of spending went to programs
- Governance: 24 of 24 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 24 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 4 filed schedules · includes foreign activity
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 39/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.