American Occupational Therapy Association Inc
American Occupational Therapy Association maintains strong asset base despite recent operating deficits.
EIN: 131526422 · N Bethesda, MD · Updated: 2026-03-28
About American Occupational Therapy Association Inc
American Occupational Therapy Association Inc (EIN: 131526422) is a nonprofit organization based in N Bethesda, MD. The organization reported total revenue of $42.0M and total assets of $39.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Occupational Therapy Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Occupational Therapy Association Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Occupational Therapy Association Inc allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Executive Compensation Analysis
The reported 0% officer compensation across all available filings suggests that the organization's top leadership may not receive direct compensation reported in this specific category, or that compensation is structured differently. This is unusual for an organization of its size with latest revenue of $42,001,870 and assets of $39,251,488, and warrants further investigation into how executive leadership is compensated.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Occupational Therapy Association Inc's IRS 990 filings:
- Consistent 0% officer compensation reported, which is unusual for an organization of this size and warrants further scrutiny.
- Operating deficits in the last two reported periods (202306 and 202206), where expenses exceeded revenue.
Strengths
The following positive indicators were identified for American Occupational Therapy Association Inc:
- Strong and growing asset base, reaching $39,251,488 in the latest period, indicating financial stability.
- Consistent filing of IRS Form 990s, demonstrating good transparency in financial reporting.
- Historically, the organization has generally managed its finances well, with assets consistently exceeding liabilities.
Frequently Asked Questions about American Occupational Therapy Association Inc
How does the American Occupational Therapy Association Inc. compensate its executive leadership if officer compensation is consistently reported as 0%?
The consistent reporting of 0% for officer compensation across all available filings is unusual for an organization of this size. It suggests that executive compensation might be reported under different categories, or that the organization's leadership structure relies heavily on volunteer efforts or compensation through other entities not reflected in this specific line item on the 990.
What is the detailed breakdown of program, administrative, and fundraising expenses for the American Occupational Therapy Association Inc.?
The provided data does not offer a detailed breakdown of functional expenses. To fully assess spending efficiency, it would be necessary to review the organization's full IRS Form 990, specifically Part IX, Statement of Functional Expenses, to understand the proportion of spending dedicated to programs versus administrative and fundraising activities.
Why did the American Occupational Therapy Association Inc. experience operating deficits in the 202306 and 202206 periods?
In the 202306 period, expenses ($22,855,098) exceeded revenue ($20,339,783), resulting in a deficit. Similarly, in 202206, expenses ($22,859,229) were higher than revenue ($22,538,284). While the exact reasons are not detailed in the summary data, this indicates that the organization spent more than it earned in those specific fiscal years, potentially drawing from reserves or experiencing temporary revenue dips.
Filing History
IRS 990 filing history for American Occupational Therapy Association Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Occupational Therapy Association Inc's revenue has grown by 40.3%, moving from $14.5M to $20.3M. Total assets increased by 107.5% over the same period, from $18.4M to $38.2M. Total functional expenses rose by 68%, from $13.6M to $22.9M. In its most recent filing year (2023), American Occupational Therapy Association Inc reported a deficit of $2.5M, with expenses exceeding revenue. The organization holds $16.0M in liabilities against $38.2M in assets (debt-to-asset ratio: 41.9%), resulting in net assets of $22.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $20.3M | $22.9M | $38.2M | $16.0M | — | — |
| 2022 | $22.5M | $22.9M | $32.9M | $9.4M | — | View 990 |
| 2021 | $21.0M | $19.1M | $36.4M | $9.6M | — | View 990 |
| 2020 | $30.4M | $19.0M | $29.8M | $8.2M | — | View 990 |
| 2019 | $21.5M | $19.3M | $17.9M | $7.8M | — | View 990 |
| 2018 | $21.2M | $19.7M | $15.4M | $7.5M | — | View 990 |
| 2017 | $22.1M | $20.3M | $26.7M | $19.1M | — | View 990 |
| 2016 | $19.7M | $19.1M | $24.5M | $19.0M | — | View 990 |
| 2015 | $17.9M | $17.6M | $24.3M | $19.1M | — | View 990 |
| 2014 | $17.0M | $16.1M | $21.1M | $16.3M | — | View 990 |
| 2013 | $16.3M | $16.1M | $20.1M | $16.5M | — | View 990 |
| 2012 | $15.0M | $14.6M | $18.9M | $15.6M | — | View 990 |
| 2011 | $14.5M | $13.6M | $18.4M | $15.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $20.3M, expenses of $22.9M, and assets of $38.2M (revenue -9.8% year-over-year).
- 2022: Revenue of $22.5M, expenses of $22.9M, and assets of $32.9M (revenue +7.3% year-over-year).
- 2021: Revenue of $21.0M, expenses of $19.1M, and assets of $36.4M (revenue -31.0% year-over-year).
- 2020: Revenue of $30.4M, expenses of $19.0M, and assets of $29.8M (revenue +41.7% year-over-year).
- 2019: Revenue of $21.5M, expenses of $19.3M, and assets of $17.9M (revenue +1.3% year-over-year).
- 2018: Revenue of $21.2M, expenses of $19.7M, and assets of $15.4M (revenue -4.3% year-over-year).
- 2017: Revenue of $22.1M, expenses of $20.3M, and assets of $26.7M (revenue +12.5% year-over-year).
- 2016: Revenue of $19.7M, expenses of $19.1M, and assets of $24.5M (revenue +9.7% year-over-year).
- 2015: Revenue of $17.9M, expenses of $17.6M, and assets of $24.3M (revenue +5.4% year-over-year).
- 2014: Revenue of $17.0M, expenses of $16.1M, and assets of $21.1M (revenue +4.1% year-over-year).
- 2013: Revenue of $16.3M, expenses of $16.1M, and assets of $20.1M (revenue +9.0% year-over-year).
- 2012: Revenue of $15.0M, expenses of $14.6M, and assets of $18.9M (revenue +3.4% year-over-year).
- 2011: Revenue of $14.5M, expenses of $13.6M, and assets of $18.4M.
Data Sources and Methodology
This transparency report for American Occupational Therapy Association Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.