NATIONAL ASSOCIATION FOR PET CONTAINER RESOURCES (EIN 561590867) - Form 990 Financial Analysis & Trantor Score

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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

1987

Legal Domicile

Principal Officer

LAURA STEWART

Phone

6088267447

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION FOR PET CONTAINER RESOURCES, founded in 1987, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2024.

Mission

THE PURPOSE OF NAPCOR IS TO FACILITATE THE RECOVERY OF POLYETHYLENE TEREPHELATE (PET) CONTAINERS IN THE U.S. IN ORDER TO PROMOTE PET RECYCLING. NAPCOR PROVIDES SUPPORT FOR RESEARCH IN EQUIPMENT AND IMPLEMENTS PROGRAMS TO AID IN CONSUMER EDUCATION AND COMMUNITY RECYCLING.

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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 $1,577,426

Investment Income $2,898

Other Revenue $101,900

TOTAL REVENUE $1,682,224

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,287,962

Other Expenses $1,717,284

TOTAL EXPENSES $1,717,284

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,682,224	$1,741,477	0.0%
Expenses	$1,717,284	$1,732,766	0.0%
Net Income	$-35,060	$8,711	-5.0%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS BUSARD	CHAIRMAN	1.00	Officer Director	$0	$0	$0
JON MCNAULL	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
BYRON GEIGER	DIRECTOR	1.00	Director	$0	$0	$0
KRISTIN KELLEY	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN PUTMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAN KUEHN	DIRECTOR	1.00	Director	$0	$0	$0
BEN MCELRATH	TREASURER	1.00	Officer Director	$0	$0	$0
MICHAEL WESTERFIELD	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT BALLARD	DIRECTOR	1.00	Director	$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	$1,682,224	$1,717,284	$949,072	$-35,060
2023	$1,741,477	$1,732,766	$935,306	$8,711
2022	$1,574,034	$1,486,686	$926,595	$87,348
2021	$1,294,217	$1,218,296	$839,247	$75,921
2020	$1,080,252	$1,141,587	$763,328	$-61,335
2019	$1,305,113	$908,856	$817,299	$396,257
2018	$738,993	$649,503	$421,042	$89,490

NATIONAL ASSOCIATION FOR PET CONTAINER RESOURCES