THE NATIONAL MANAGEMENT ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1935

Legal Domicile

Principal Officer

DARRELL WACKER

Phone

9372940421

Tax Period

2024-01-01 to 2024-12-31

THE NATIONAL MANAGEMENT ASSOCIATION, founded in 1935, is a small nonprofit that reported $362K in total revenue in fiscal year 2024. Expenses of $445K exceeded revenue, resulting in a 23% operating deficit.

Mission

TO IMPROVE AND PROMOTE THE PROFESSION OF MANAGEMENT FOR MEMBERS

Program Service Accomplishments

Program 1

Expenses: $445,273 Revenue: $375,546

CONTINUED DEVELOPMENT OF MODERN MGMT TECHNIQUES AND METHODS, PRODUCTION OF SEMINARS AND PUBLICATION OF LITERATURE TO EDUCATE THE ORGANIZATIONS MEMBERSHIP WHICH CURRENTLY CONSISTS OF APPROXIMATELY...

CONTINUED DEVELOPMENT OF MODERN MGMT TECHNIQUES AND METHODS, PRODUCTION OF SEMINARS AND PUBLICATION OF LITERATURE TO EDUCATE THE ORGANIZATIONS MEMBERSHIP WHICH CURRENTLY CONSISTS OF APPROXIMATELY 7,200 MEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $375,546

Investment Income $-13,246

Other Revenue $0

TOTAL REVENUE $362,300

Expense Breakdown

Grants Paid $0

Salaries & Benefits $138,895

Fundraising Expenses $0

Program Expenses $445,273

Other Expenses $306,378

TOTAL EXPENSES $445,273

Year-over-Year Comparison

	2024	2023	Change
Revenue	$362,300	$355,172	+0.0%
Expenses	$445,273	$380,635	+0.2%
Net Income	$-82,973	$-25,463	+2.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$60,220

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARRELL WACKER	DIRECTOR OF OPERATIONS	40.00	Officer	$60,220	$0	$60,220
VERONICA BEASLEY-ROBINSON	DIRECTOR	1.00	Director	$0	$0	$0
NANCY BENNETT	DIRECTOR	1.00	Director	$0	$0	$0
DEBORAH DAVIS-LEICHT	DIRECTOR	1.00	Director	$0	$0	$0
RACHEL ENCALARDE	DIRECTOR	1.00	Director	$0	$0	$0
BHRIANNON HERNANDEZ	DIRECTOR	1.00	Director	$0	$0	$0
RAYFORD HORNE JR	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE LEWIS	DIRECTOR	1.00	Director	$0	$0	$0
CATHY LONGO	DIRECTOR	1.00	Director	$0	$0	$0
ZACHARY MCNEELY	DIRECTOR	1.00	Director	$0	$0	$0
SHELLY MENKE	DIRECTOR	1.00	Director	$0	$0	$0
STEVE MENKE	DIRECTOR	1.00	Director	$0	$0	$0
WENDELL RICHON	DIRECTOR	1.00	Director	$0	$0	$0
KATHY SPATZ	DIRECTOR	1.00	Director	$0	$0	$0
STEVE VAN OOSTENBRUGGE	DIRECTOR	1.00	Director	$0	$0	$0
MONICA TUCKER	DIRECTOR	1.00	Director	$0	$0	$0
MATT ZELMAN	DIRECTOR	0.00	Director	$0	$0	$0
AMANDA LAMSON	BOARD CHAIRPERSON	2.00	Officer	$0	$0	$0
HEIDI SAUCIER	SECRETARY	2.00	Officer	$0	$0	$0
MIRAN TYRRELL	VICE CHAIRPERSON	2.00	Officer	$0	$0	$0
JEFF EBERTS	TREASURER	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$362,300	$445,273	$348,402	$-82,973
2023	$355,172	$380,635	$394,997	$-25,463
2022	$353,759	$366,130	$386,897	$-12,371
2021	$422,949	$405,263	$485,953	$17,686
2020	$350,353	$457,098	$498,915	$-106,745