Western New York Maple Producers Association Inc

Nonprofit profile at a glance

EIN
161115210
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Attica, NY, USA
Phone
5855357970
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$46,327
Expenses
$37,763
Assets
$86,686
Liabilities
$1,928

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • GREG ZIMPFER (PRESIDENT)

People named in this filing

  • CRAIG AUSTIN (DIRECTOR)
  • DONALD CUMMINGS (DIRECTOR)
  • GEORGE GUSTAFSON (DIRECTOR)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education and promotion of maple products.

What it reported doing in 2022

Education and promotion of maple products through special events and functions, including booth exhibits and educational materials.

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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 57
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 88.2%; rating input score 88; 26th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: 18.5%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 98% of spending went to programs
  • Governance: 15 of 17 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $37K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2022
  • 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.

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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.