American Diabetes Association Research Foundation Inc

Nonprofit profile at a glance

EIN
541734511
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Arlington, VA, USA
Phone
7035491500
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specifically Named Diseases Research

Official website

Reported finances

Revenue
$9,794,159
Expenses
$16,939,060
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

30 people listed

Executive titles in this filing

  • Tracey D Brown through October 6 20 (Chief Executive Officer)
  • Robert A Gabbay (Chief Scientific Medical Officer and Office of the CEO)
  • Charlotte M Carter (Chief Financial Officer and Office of the CEO)
  • Charles D Henderson (Chief Development Officer and Office of the CEO)

Highest reported compensation

  • Tracey D Brown through October 6 20 (Chief Executive Officer): $1,186,496 total reported compensation
  • Robert A Gabbay (Chief Scientific Medical Officer and Office of the CEO): $499,600 total reported compensation
  • Charlotte M Carter (Chief Financial Officer and Office of the CEO): $353,552 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Foundation was founded to give focus to the American Diabetes Associations research program and to ensure the availability of funds to support research.

What it reported doing in 2021

Research Continued on Sch. O

Operating model

Revenue model
Affiliate-supported. 64% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 68
  • Accountability: 95
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: $21.67 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -73%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.3%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: -9.1% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $16.2M in reported program spending
  • Leadership: top reported pay $1.2M · 30 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: 121 filed money-flow records
  • Related organizations: 121 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.