National Association Of Independent Lighting Distributors Inc
National Association Of Independent Lighting Distributors Inc operates near break-even with no reported officer compensation.
EIN: 161180479 · Saint Paul, MN · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $295K |
| Total Expenses | $261K |
| Program Spending | 70% |
| Net Assets | $78K |
| Transparency Score | 75/100 |
Is National Association Of Independent Lighting Distributors Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
National Association Of Independent Lighting Distributors Inc directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About National Association Of Independent Lighting Distributors Inc
National Association Of Independent Lighting Distributors Inc (EIN: 161180479) is a nonprofit organization based in Saint Paul, MN. The organization reported total revenue of $295K and total assets of $100K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of National Association Of Independent Lighting Distributors Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
National Association Of Independent Lighting Distributors Inc is a small nonprofit that has been operating for 39 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -2.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $253K |
| Total Expenses | $261K |
| Surplus / Deficit | $-7,621 |
| Total Assets | $181K |
| Total Liabilities | $104K |
| Net Assets | $78K |
| Operating Margin | -3.0% |
| Debt-to-Asset Ratio | 57.1% |
| Months of Reserves | 8.3 months |
Financial Health Grade: C
In 2023, National Association Of Independent Lighting Distributors Inc reported a deficit of $8K with expenses exceeding revenue, holds 8.3 months of operating reserves (strong position), has a debt-to-asset ratio of 57.1% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), National Association Of Independent Lighting Distributors Inc's revenue has declined at a compound annual growth rate (CAGR) of -2.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +32.4% | +43.6% | -12.2% |
| 2022 | +7.2% | +7.0% | +12.5% |
| 2021 | -28.5% | -38.7% | -10.6% |
| 2020 | +15.5% | +89.0% | -21.7% |
| 2019 | +1.8% | -34.9% | +340.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1987 |
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 National Association Of Independent Lighting Distributors 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: 25%
- programs: 70%
- fundraising: 5%
According to IRS 990 filings, National Association Of Independent Lighting Distributors Inc allocates its expenses as follows: admin: 25%, programs: 70%, fundraising: 5%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $8K, with expenses exceeding revenue.
- Debt-to-asset ratio: 57.1%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be volunteer-based or compensated through non-officer channels, which is unusual for an organization of its size and operational history.
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 National Association Of Independent Lighting Distributors Inc's IRS 990 filings:
- Consistent operation near break-even or with deficits, potentially limiting growth or reserves (e.g., 2023: Expenses $261,009 vs. Revenue $253,388).
- Significant fluctuations in assets and liabilities without clear explanation in the provided data (e.g., Assets $262,655 in 2019 vs. $59,633 in 2018).
- NTEE Code is 'Unknown', hindering comparative analysis with peer organizations.
- Liabilities are often a substantial portion of assets (e.g., 2023: Liabilities $103,685 vs. Assets $181,475).
Strengths
The following positive indicators were identified for National Association Of Independent Lighting Distributors Inc:
- Consistent filing history over 13 periods, indicating good compliance and transparency.
- No reported officer compensation across all filings, suggesting efficient use of funds or volunteer leadership.
- Long operational history, demonstrating sustainability and resilience.
- Maintained operations despite fluctuating revenues and expenses.
Frequently Asked Questions about National Association Of Independent Lighting Distributors Inc
Is National Association Of Independent Lighting Distributors Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, National Association Of Independent Lighting Distributors Inc (EIN: 161180479) some concerns. Mission Score: 75/100. 4 red flags identified, 4 strengths noted.
How does National Association Of Independent Lighting Distributors Inc spend its money?
National Association Of Independent Lighting Distributors Inc directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to National Association Of Independent Lighting Distributors Inc tax-deductible?
National Association Of Independent Lighting Distributors Inc is registered as a tax-exempt nonprofit (EIN: 161180479). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of National Association Of Independent Lighting Distributors Inc's spending goes to programs?
National Association Of Independent Lighting Distributors Inc directs 70% to programs, 5% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
Where is National Association Of Independent Lighting Distributors Inc located?
National Association Of Independent Lighting Distributors Inc is headquartered in Saint Paul, Minnesota and files with the IRS under EIN 161180479.
How many years of IRS 990 filings does National Association Of Independent Lighting Distributors Inc have?
National Association Of Independent Lighting Distributors Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $295K in total revenue.
How does NAILD fund its operations given the lack of reported officer compensation?
The consistent reporting of 0% officer compensation suggests that leadership may be volunteer-based, or compensation is structured in a way that it is not reported under 'officer compensation' on the IRS Form 990, potentially through contractor fees or other expense categories.
What is the primary source of NAILD's revenue?
While specific revenue sources are not detailed in the provided data, for a professional association, common sources include membership dues, conference fees, and industry sponsorships.
Why has NAILD's asset base fluctuated significantly over the years?
Asset fluctuations, such as the drop from $262,655 in 2019 to $59,633 in 2018, and then back up, could be due to investment strategies, significant capital expenditures, or changes in cash reserves to cover operational needs or liabilities.
What are the main program activities of NAILD?
As a 'National Association Of Independent Lighting Distributors Inc', its program activities likely involve industry advocacy, networking events, educational programs, and resource sharing for its members in the lighting distribution sector.
Is NAILD financially stable despite operating near break-even?
NAILD appears to be operationally stable, having maintained consistent filings and operations for over a decade. While it often operates near break-even or with slight deficits, its ability to cover expenses and manage liabilities indicates a sustainable, albeit not highly growth-oriented, financial model.
Filing History
IRS 990 filing history for National Association Of Independent Lighting Distributors Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), National Association Of Independent Lighting Distributors Inc's revenue has declined by 29.9%, moving from $362K to $253K. Total assets decreased by 58.3% over the same period, from $436K to $181K. Total functional expenses fell by 30.1%, from $373K to $261K. In its most recent filing year (2023), National Association Of Independent Lighting Distributors Inc reported a deficit of $8K, with expenses exceeding revenue. The organization holds $104K in liabilities against $181K in assets (debt-to-asset ratio: 57.1%), resulting in net assets of $78K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $253K | $261K | $181K | $104K | — | — |
| 2022 | $191K | $182K | $207K | $121K | — | View 990 |
| 2021 | $178K | $170K | $184K | $108K | — | View 990 |
| 2020 | $249K | $277K | $206K | $138K | — | — |
| 2019 | $216K | $147K | $263K | $168K | — | View 990 |
| 2018 | $212K | $225K | $60K | $35K | — | View 990 |
| 2017 | $286K | $383K | $98K | $59K | — | View 990 |
| 2016 | $327K | $425K | $180K | $44K | — | View 990 |
| 2015 | $388K | $429K | $252K | $18K | — | View 990 |
| 2014 | $427K | $432K | $380K | $105K | — | View 990 |
| 2013 | $421K | $421K | $446K | $167K | — | View 990 |
| 2012 | $441K | $372K | $512K | $232K | — | View 990 |
| 2011 | $362K | $373K | $436K | $225K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $253K, expenses of $261K, and assets of $181K (revenue +32.4% year-over-year).
- 2022: Revenue of $191K, expenses of $182K, and assets of $207K (revenue +7.2% year-over-year).
- 2021: Revenue of $178K, expenses of $170K, and assets of $184K (revenue -28.5% year-over-year).
- 2020: Revenue of $249K, expenses of $277K, and assets of $206K (revenue +15.5% year-over-year).
- 2019: Revenue of $216K, expenses of $147K, and assets of $263K (revenue +1.8% year-over-year).
- 2018: Revenue of $212K, expenses of $225K, and assets of $60K (revenue -25.8% year-over-year).
- 2017: Revenue of $286K, expenses of $383K, and assets of $98K (revenue -12.5% year-over-year).
- 2016: Revenue of $327K, expenses of $425K, and assets of $180K (revenue -15.8% year-over-year).
- 2015: Revenue of $388K, expenses of $429K, and assets of $252K (revenue -9.1% year-over-year).
- 2014: Revenue of $427K, expenses of $432K, and assets of $380K (revenue +1.6% year-over-year).
- 2013: Revenue of $421K, expenses of $421K, and assets of $446K (revenue -4.6% year-over-year).
- 2012: Revenue of $441K, expenses of $372K, and assets of $512K (revenue +21.9% year-over-year).
- 2011: Revenue of $362K, expenses of $373K, and assets of $436K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for National Association Of Independent Lighting Distributors Inc:
Data Sources and Methodology
This transparency report for National Association Of Independent Lighting Distributors 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.