Arthritis Foundation Southeast Region Inc

Nonprofit profile at a glance

EIN
383806275
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Atlanta, GA, USA
Phone
4042378771
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health

Reported finances

Revenue
$835,245
Expenses
$895,380
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • Ann Palmer (Chairperson): $147,039 total reported compensation
  • Karen Larson (Treasurer): $78,374 total reported compensation
  • Jim Ludlam (Secretary): $43,197 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Arthritis Foundation is to improve lives through leadership in prevention, control and cure of arthritis and related diseases.

What it reported doing in 2013

Professional Education and Training: to assist those in the medical field who provide care to individuals affected by arthritis. This service also works to ensure that arthritis health professionals have the latest information in the care and treatment of people with arthritis.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, 0% for grants, and 22% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 31
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $8.47 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.2%; rating input score 18; 18th 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: 2%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -36.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -31.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 77.8% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $697K in reported program spending
  • Leadership: top reported pay $147K · 3 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.