Association Of Operating Room Nurses Inc
Association Of Operating Room Nurses Inc shows consistent revenue growth and healthy financial surpluses with no reported officer compensation.
EIN: 131882322 · Denver, CO · Updated: 2026-03-28
Is Association Of Operating Room Nurses Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Association Of Operating Room Nurses Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Association Of Operating Room Nurses Inc
Association Of Operating Room Nurses Inc (EIN: 131882322) is a nonprofit organization based in Denver, CO. The organization reported total revenue of $39.4M and total assets of $49.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Association Of Operating Room Nurses Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Association Of Operating Room Nurses Inc is a large nonprofit that has been operating for 57 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $42.1M |
| Total Expenses | $36.3M |
| Surplus / Deficit | +$5.7M |
| Total Assets | $51.4M |
| Total Liabilities | $17.3M |
| Net Assets | $34.1M |
| Operating Margin | 13.6% |
| Debt-to-Asset Ratio | 33.7% |
| Months of Reserves | 17.0 months |
Financial Health Grade: A
In 2023, Association Of Operating Room Nurses Inc reported a surplus of $5.7M with revenue exceeding expenses, holds 17.0 months of operating reserves (strong position), has a debt-to-asset ratio of 33.7% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Association Of Operating Room Nurses Inc's revenue has grown at a compound annual growth rate (CAGR) of 6.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.0% | +4.1% | +13.5% |
| 2022 | +26.0% | +18.2% | +19.0% |
| 2021 | +22.8% | +10.4% | +21.6% |
| 2020 | -15.7% | -13.1% | +0.3% |
| 2019 | +12.3% | +12.5% | +5.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1969 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Association Of Operating Room Nurses Inc with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Association Of Operating Room Nurses Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $5.7M, with revenue exceeding expenses.
- Debt-to-asset ratio: 33.7%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization of its size ($42 million in revenue) and suggests that executive compensation may be categorized differently or that the organization relies heavily on volunteer leadership or other compensation structures.
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 Association Of Operating Room Nurses Inc's IRS 990 filings:
- Unclear executive compensation reporting (0% officer comp for a large organization)
Strengths
The following positive indicators were identified for Association Of Operating Room Nurses Inc:
- Consistent revenue growth (from $22.1M in 2014 to $42.0M in 2023)
- Healthy operating surpluses (e.g., $5.7M surplus in 2023)
- Strong asset growth and healthy balance sheet ($51.4M assets vs. $17.3M liabilities in 2023)
- Consistent IRS 990 filing history (13 filings)
- Low liabilities relative to assets
Frequently Asked Questions about Association Of Operating Room Nurses Inc
Is Association Of Operating Room Nurses Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Association Of Operating Room Nurses Inc (EIN: 131882322) some concerns. Mission Score: 90/100. 1 red flag identified, 5 strengths noted.
How does Association Of Operating Room Nurses Inc spend its money?
Association Of Operating Room Nurses Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Association Of Operating Room Nurses Inc tax-deductible?
Association Of Operating Room Nurses Inc is registered as a tax-exempt nonprofit (EIN: 131882322). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does AORN manage to report 0% officer compensation given its size?
The consistent reporting of 0% officer compensation across all filings for an organization with over $40 million in revenue is highly unusual. It suggests that executive compensation might be reported under different expense categories (e.g., salaries and wages for non-officer employees, or as part of program expenses if executives are also program staff) or that the organization's leadership structure relies heavily on volunteer or indirectly compensated roles. Further investigation into the full 990 forms would be needed to understand this structure.
What is the primary driver of AORN's revenue growth?
While the provided data doesn't specify revenue sources, for a professional association like AORN, common drivers of revenue growth include increased membership dues, successful conferences and events, publication sales, and educational program fees. The consistent growth from $22.1M in 2014 to $42.0M in 2023 suggests successful engagement with its target audience.
Is AORN financially stable for the long term?
Yes, AORN appears financially stable. Its assets have consistently grown, reaching $51.4 million in 2023, significantly exceeding its liabilities of $17.3 million. The organization consistently generates surpluses, indicating it lives within its means and builds reserves, which are strong indicators of long-term financial health.
Filing History
IRS 990 filing history for Association Of Operating Room Nurses Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Association Of Operating Room Nurses Inc's revenue has grown by 119.4%, moving from $19.2M to $42.1M. Total assets increased by 197.4% over the same period, from $17.3M to $51.4M. Total functional expenses rose by 95.9%, from $18.6M to $36.3M. In its most recent filing year (2023), Association Of Operating Room Nurses Inc reported a surplus of $5.7M, with revenue exceeding expenses. The organization holds $17.3M in liabilities against $51.4M in assets (debt-to-asset ratio: 33.7%), resulting in net assets of $34.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $42.1M | $36.3M | $51.4M | $17.3M | — | — |
| 2022 | $42.0M | $34.9M | $45.3M | $18.7M | — | — |
| 2021 | $33.4M | $29.5M | $38.1M | $15.8M | — | View 990 |
| 2020 | $27.2M | $26.7M | $31.3M | $13.3M | — | View 990 |
| 2019 | $32.2M | $30.8M | $31.2M | $14.5M | — | View 990 |
| 2018 | $28.7M | $27.3M | $29.5M | $17.5M | — | View 990 |
| 2017 | $25.1M | $24.6M | $26.2M | $14.7M | — | View 990 |
| 2016 | $25.7M | $25.3M | $26.5M | $15.9M | — | View 990 |
| 2015 | $23.1M | $22.4M | $23.9M | $14.4M | — | View 990 |
| 2014 | $22.1M | $21.4M | $21.1M | $11.9M | — | View 990 |
| 2013 | $21.0M | $20.5M | $20.7M | $11.8M | — | View 990 |
| 2012 | $20.3M | $19.7M | $18.7M | $10.7M | — | View 990 |
| 2011 | $19.2M | $18.6M | $17.3M | $10.1M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $42.1M, expenses of $36.3M, and assets of $51.4M (revenue +0.0% year-over-year).
- 2022: Revenue of $42.0M, expenses of $34.9M, and assets of $45.3M (revenue +26.0% year-over-year).
- 2021: Revenue of $33.4M, expenses of $29.5M, and assets of $38.1M (revenue +22.8% year-over-year).
- 2020: Revenue of $27.2M, expenses of $26.7M, and assets of $31.3M (revenue -15.7% year-over-year).
- 2019: Revenue of $32.2M, expenses of $30.8M, and assets of $31.2M (revenue +12.3% year-over-year).
- 2018: Revenue of $28.7M, expenses of $27.3M, and assets of $29.5M (revenue +14.5% year-over-year).
- 2017: Revenue of $25.1M, expenses of $24.6M, and assets of $26.2M (revenue -2.3% year-over-year).
- 2016: Revenue of $25.7M, expenses of $25.3M, and assets of $26.5M (revenue +11.1% year-over-year).
- 2015: Revenue of $23.1M, expenses of $22.4M, and assets of $23.9M (revenue +4.4% year-over-year).
- 2014: Revenue of $22.1M, expenses of $21.4M, and assets of $21.1M (revenue +5.6% year-over-year).
- 2013: Revenue of $21.0M, expenses of $20.5M, and assets of $20.7M (revenue +3.2% year-over-year).
- 2012: Revenue of $20.3M, expenses of $19.7M, and assets of $18.7M (revenue +6.0% year-over-year).
- 2011: Revenue of $19.2M, expenses of $18.6M, and assets of $17.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Association Of Operating Room Nurses Inc:
Data Sources and Methodology
This transparency report for Association Of Operating Room Nurses 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.