American Lung Association of the Southeast Inc

Nonprofit profile at a glance

EIN
590662271
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Jacksonville, FL, USA
Phone
9047432933
Rating confidence
Limited
Sector
Lung Disease

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • MARTHA BOGDAN (CHIEF EXECUTIVE OFFICER)

People named in this filing

  • JERRY P COHEN (BOARD MEMBER)
  • WILLIAM R COOK MD (Immediate Past Chair)
  • MARSHALL C DEASON JR ESQ (EXECUTIVE COMMITTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american lung association of the southeast, inc. Is the leading non-profit voluntary health organization dedicated to saving lives by improving lung health and preventing lung disease through research, patient and caregiver education, community health services, advocacy and professional education. The association serves the states of Florida, Georgia, South Carolina, Alabama, Arkansas, Louisiana, North Carolina and Mississippi. Our programs and strategies for fighting lung disease center on tobacco control and prevention, asthma education, copd and other lung diseases, environmental health, community health services, community health advocacy, professional education and research. For over 100 years, the american lung association has led the fight for healthy lungs and healthy air.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 79
  • Accountability: 88
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -22.8% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: -9% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 23 of 23 board members independent · 5 of 7 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $0 · 26 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.