The National Cartoonists Society Inc

Nonprofit profile at a glance

EIN
133441165
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Livonia, MI, USA
Phone
4079946703
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$119,158
Expenses
$80,109
Assets
$110,871
Liabilities
$25,413

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

Leadership & pay

8 people listed

Executive titles in this filing

  • KAREN EVANS (PRESIDENT)

People named in this filing

  • DREW AQUILINA (TREASURER)
  • GREG CRAVENS (MEMBERSHIP C)
  • KAREN EVANS (PRESIDENT)

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 organization's purpose is to advance the ideals and standards of professional cartooning in its many forms. To promote and foster a social, cultural and intellectual interchange among professional cartoonists of all types. To stimulate and encourage interest in and acceptance of the art of cartooning by aspiring cartoonists, students and the general public.

What it reported doing in 2024

The national cartoonists society, inc was organized to advance the ideals and standards of the profession of cartooning.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.5%; rating input score 53
  • Program expense ratio: 78.1%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.38; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -21.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -7.9% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 52.5% of revenue deployed · 78.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.