Technical Association of the Pulp & Paper Industry Inc

Nonprofit profile at a glance

EIN
131370140
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Peachtree Corners, GA, USA
Phone
7702097250
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Engineering and Technology

Reported finances

Revenue
$15,876,580
Expenses
$12,120,580
Assets
$32,160,542
Liabilities
$3,193,717

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

Leadership & pay

21 people listed

Executive titles in this filing

  • LARRY MONTAGUE (PRESIDENT &)
  • LAWTON ROBERTS (CEO)

Highest reported compensation

  • LARRY MONTAGUE (PRESIDENT &): $544,878 total reported compensation
  • LAWTON ROBERTS (CEO): $245,959 total reported compensation
  • SIMONA BETHEA (CMO): $228,483 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Primary exempt purpose is to serve as a focal point for the generation and dissemination of technical information within the pulp and paper industry.

What it reported doing in 2024

Publications and standards the technical assocation of the pulp and paper industry, inc. Generates and disseminates technical information through several media. It publishes the tappi journal monthly, paper 360 bi-monthly, and progress in paper recycling quarterly. These publications are a permiere source for the technical members in various professions within the pulp and paper industry.

Operating model

Revenue model
Earned-program. 81% 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

SUPPORTED - Most voting board members are independent and program spending has grown recently. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 53
  • Accountability: 87
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.5%; rating input score 62
  • Program expense ratio: 67.7%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 76.3%; rating input score 76; 15th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.65; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 61.5% of revenue deployed · 67.7% of spending went to programs
  • Governance: 13 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $8.2M in reported program spending
  • Leadership: top reported pay $545K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 4 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.