The National Auxiliary Association Inc

Nonprofit profile at a glance

EIN
303070050
IRS 990-PF coverage
2018–2020
Forms available
Form 990-PF 2020
Location
Miami, FL, USA
Phone
7862730702
Rating
18
Verdict
AVOID
Rating confidence
Moderate
Sector
Delinquency Prevention

Reported finances

Revenue
$191,075
Expenses
$229,338

Source: IRS Form 990-PF. Selected filing: tax year 2020. Amounts in USD.

Overview

Mission

Delinquency Prevention

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
No current program activity. The filing reports no charitable disbursements for the current year.

The verdict

AVOID - The filed numbers largely add up. A relatively small share of spending goes to grants and the filing does not identify all grant recipients.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 0
  • Transparency: 0
  • Compliance: 90
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 19th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Scored; rating input score 0

Compliance

  • Part VII-B activity disclosures: 15 of 19 controls in place; rating input score 79
    • Property sale or exchange with a disqualified person: Fail
    • Borrowing from or lending to a disqualified person: Fail
    • Goods, services, or facilities involving a disqualified person: Fail
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: Filed investments detail
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2018 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

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 — Cost Efficiency: Grant expense ratio scored 0/100.
  • High — Transparency: Grant recipient disclosure scored 0/100.
  • Review — Compliance: Part VII-B activity disclosures: 4 of 19 not reported.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.