Mountain Pacific Association Of Colleges & Employers
Mountain Pacific Association Of Colleges & Employers faces recurring operational deficits despite healthy assets and volunteer leadership.
EIN: 202951485 · Phoenix, AZ · NTEE: S41 · Updated: 2026-03-28
Is Mountain Pacific Association Of Colleges & Employers Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Mountain Pacific Association Of Colleges & Employers directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Mountain Pacific Association Of Colleges & Employers
Mountain Pacific Association Of Colleges & Employers (EIN: 202951485) is a nonprofit organization based in Phoenix, AZ, classified under NTEE code S41. The organization reported total revenue of $456K and total assets of $602K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Mountain Pacific Association Of Colleges & Employers's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Mountain Pacific Association Of Colleges & Employers is a small nonprofit that has been operating for 20 years, with 15 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 2.2%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $389K |
| Total Expenses | $420K |
| Surplus / Deficit | $-31,136 |
| Total Assets | $602K |
| Total Liabilities | $125K |
| Net Assets | $476K |
| Operating Margin | -8.0% |
| Debt-to-Asset Ratio | 20.8% |
| Months of Reserves | 17.2 months |
Financial Health Grade: B
In 2024, Mountain Pacific Association Of Colleges & Employers reported a deficit of $31K with expenses exceeding revenue, holds 17.2 months of operating reserves (strong position), has a debt-to-asset ratio of 20.8% (moderate leverage).
Financial Trends
Over 15 years of filings (2011–2024), Mountain Pacific Association Of Colleges & Employers's revenue has grown at a compound annual growth rate (CAGR) of 2.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +15.7% | +12.6% | +9.8% |
| 2023 | -2.1% | -11.3% | +2.1% |
| 2022 | +120.4% | +157.6% | -29.2% |
| 2021 | -64.6% | -61.1% | +4.3% |
| 2020 | -27.9% | -16.6% | -3.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2006 |
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 Mountain Pacific Association Of Colleges & Employers 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, Mountain Pacific Association Of Colleges & Employers allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $31K, with expenses exceeding revenue.
- Debt-to-asset ratio: 20.8%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are either unpaid volunteers or compensated through other means not categorized as officer compensation. This suggests a highly lean or volunteer-driven leadership structure for an organization with assets exceeding $600,000.
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 Mountain Pacific Association Of Colleges & Employers's IRS 990 filings:
- Recurring operational deficits (e.g., $31,136 deficit in 202406, $36,949 in 202306)
- Significant fluctuation in annual revenue (e.g., $610,641 in 201906 down to $155,882 in 202106)
- Lack of detailed functional expense breakdown in provided data, making efficiency analysis difficult
- Significant increase in liabilities in the latest period (from $46,741 in 202306 to $125,431 in 202406)
Strengths
The following positive indicators were identified for Mountain Pacific Association Of Colleges & Employers:
- Consistent IRS 990 filing history (15 filings), indicating good transparency
- Strong asset base ($601,682 in 202406) relative to liabilities ($125,431)
- Reported 0% officer compensation across all filings, suggesting volunteer leadership or highly efficient executive structure
- Long operational history (filings dating back to 201603)
Frequently Asked Questions about Mountain Pacific Association Of Colleges & Employers
Is Mountain Pacific Association Of Colleges & Employers a legitimate charity?
Based on AI analysis of IRS 990 filings, Mountain Pacific Association Of Colleges & Employers (EIN: 202951485) some concerns. Mission Score: 75/100. 4 red flags identified, 4 strengths noted.
How does Mountain Pacific Association Of Colleges & Employers spend its money?
Mountain Pacific Association Of Colleges & Employers directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Mountain Pacific Association Of Colleges & Employers tax-deductible?
Mountain Pacific Association Of Colleges & Employers is registered as a tax-exempt nonprofit (EIN: 202951485). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Mountain Pacific Association Of Colleges & Employers financially sustainable given its recurring deficits?
The organization has experienced several periods where expenses exceeded revenue, such as in 202406 ($389,096 revenue vs. $420,232 expenses) and 202306 ($336,415 revenue vs. $373,364 expenses). While it maintains a strong asset base ($601,682 in 202406), consistent operational deficits could challenge long-term sustainability if not addressed through increased revenue or expense management.
How does the organization manage without paid officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization's leadership may be entirely volunteer-based or compensated through mechanisms not classified as officer compensation on the 990. This indicates a potentially highly efficient, mission-driven structure, but also means less transparency into leadership's financial commitment.
What caused the significant drop in revenue in 202106?
Revenue dropped significantly to $155,882 in 202106 from $440,357 in 202006. This could be due to various factors such as reduced event attendance, membership declines, or changes in funding sources, potentially related to the COVID-19 pandemic's impact on professional associations.
What is the organization's strategy for managing its liabilities, which increased significantly in 202406?
Liabilities increased from $46,741 in 202306 to $125,431 in 202406. While assets still comfortably cover liabilities, this significant increase warrants further investigation into its nature (e.g., deferred revenue, accounts payable, or new debt) and the organization's plan for managing it.
Filing History
IRS 990 filing history for Mountain Pacific Association Of Colleges & Employers showing financial trends over 15 years of public records:
Over 15 years of IRS 990 filings (2011–2024), Mountain Pacific Association Of Colleges & Employers's revenue has grown by 33.5%, moving from $291K to $389K. Total assets increased by 27% over the same period, from $474K to $602K. Total functional expenses rose by 52.8%, from $275K to $420K. In its most recent filing year (2024), Mountain Pacific Association Of Colleges & Employers reported a deficit of $31K, with expenses exceeding revenue. The organization holds $125K in liabilities against $602K in assets (debt-to-asset ratio: 20.8%), resulting in net assets of $476K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $389K | $420K | $602K | $125K | — | — |
| 2023 | $336K | $373K | $548K | $47K | — | — |
| 2022 | $344K | $421K | $536K | $13K | — | View 990 |
| 2021 | $156K | $163K | $758K | $53K | — | — |
| 2020 | $440K | $420K | $726K | $15K | — | — |
| 2019 | $611K | $504K | $751K | $60K | — | View 990 |
| 2018 | $13K | $48K | $735K | $151K | — | View 990 |
| 2018 | $459K | $491K | $602K | $0 | — | — |
| 2017 | $441K | $415K | $604K | $0 | — | View 990 |
| 2016 | $444K | $462K | $578K | $0 | — | View 990 |
| 2015 | $383K | $385K | $596K | $0 | — | View 990 |
| 2014 | $325K | $298K | $598K | $921 | — | View 990 |
| 2013 | $301K | $236K | $570K | $0 | — | View 990 |
| 2012 | $273K | $241K | $505K | $0 | — | View 990 |
| 2011 | $291K | $275K | $474K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $389K, expenses of $420K, and assets of $602K (revenue +15.7% year-over-year).
- 2023: Revenue of $336K, expenses of $373K, and assets of $548K (revenue -2.1% year-over-year).
- 2022: Revenue of $344K, expenses of $421K, and assets of $536K (revenue +120.4% year-over-year).
- 2021: Revenue of $156K, expenses of $163K, and assets of $758K (revenue -64.6% year-over-year).
- 2020: Revenue of $440K, expenses of $420K, and assets of $726K (revenue -27.9% year-over-year).
- 2019: Revenue of $611K, expenses of $504K, and assets of $751K (revenue +4447.9% year-over-year).
- 2018: Revenue of $13K, expenses of $48K, and assets of $735K (revenue -97.1% year-over-year).
- 2018: Revenue of $459K, expenses of $491K, and assets of $602K (revenue +4.0% year-over-year).
- 2017: Revenue of $441K, expenses of $415K, and assets of $604K (revenue -0.6% year-over-year).
- 2016: Revenue of $444K, expenses of $462K, and assets of $578K (revenue +15.9% year-over-year).
- 2015: Revenue of $383K, expenses of $385K, and assets of $596K (revenue +17.8% year-over-year).
- 2014: Revenue of $325K, expenses of $298K, and assets of $598K (revenue +8.1% year-over-year).
- 2013: Revenue of $301K, expenses of $236K, and assets of $570K (revenue +10.4% year-over-year).
- 2012: Revenue of $273K, expenses of $241K, and assets of $505K (revenue -6.5% year-over-year).
- 2011: Revenue of $291K, expenses of $275K, and assets of $474K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Mountain Pacific Association Of Colleges & Employers:
Data Sources and Methodology
This transparency report for Mountain Pacific Association Of Colleges & Employers 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.