Naeir
Legal name: The National Association for the Exchange of Industrial Resources Inc
Nonprofit profile at a glance
- EIN
- 362906866
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Galesburg, IL, US
- Phone
- 1-800-562-0955
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $103,631,099
- Expenses
- $76,333,886
- Assets
- $126,961,721
- Liabilities
- $1,991,025
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- GARY C SMITH (PRESIDENT/CEO)
- PAULA R DEJAYNES (VICE PRESIDENT/COO)
Highest reported compensation
- GARY C SMITH (PRESIDENT/CEO): $317,780 total reported compensation
- PAULA R DEJAYNES (VICE PRESIDENT/COO): $232,021 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
NAEIR is dedicated to serving our members and donors with helpful, friendly, and caring service with a smile.
What it reported doing in 2024
Naeir redistributes donated inventory to educational and charitable organizations that assert their qualification under irc section 170(e)(3) as recipients under that section.
Operating model
- Revenue model
- Donor-supported. 94% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 71
- Accountability: 78
- Sustainability: 80
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.2%; rating input score 72
- Program expense ratio: 98.1%; rating input score 98
- Fundraising efficiency: $108.12 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 39.5%; rating input score 40; 9th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 28th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 26.3%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 1.66; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 94; 94th percentile among comparable filings
- Officer compensation ratio: 0.7%; rating input score 80; 80th percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: 1.9% per year; rating input score 100; 13th percentile among comparable filings
- Asset growth: -4.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 72.2% of revenue deployed · 98.1% of spending went to programs
- Governance: 4 of 5 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $74.8M in reported program spending
- Leadership: top reported pay $318K · 6 people listed · 4 of 6 pay-setting controls reported
- Consistency: 33 of 36 current checks pass · 3 findings to review
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 456 filed money-flow records
- Related organizations: 454 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Transparency & Controls: Grant itemization coverage scored 40/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.