Back in the Swing USA Inc

Nonprofit profile at a glance

EIN
260636517
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Leawood, KS, USA
Phone
9134816364
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nerve, Muscle and Bone Diseases

Reported finances

Revenue
$92,815
Expenses
$193,927
Assets
$247,953
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • BARBARA UNELL (CEO)

Highest reported compensation

  • BARBARA UNELL (CEO): $54,947 total reported compensation
  • ROBERT UNELL (CFO): $10,910 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improving and protecting your health after breast cancer through education and awareness

What it reported doing in 2014

The university of Kansas breast cancer prevention and survivorship center for a study entitled combined weight loss and omega-3 fatty acids for breast cancer prevention

Operating model

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

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 93
  • Accountability: 63
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 39.1%; rating input score 39
  • Fundraising efficiency: $1.15 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.8%; rating input score 99; 59th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -108.9%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 34%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 155.9% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -31.5% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 39.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $55K · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Accountability: Governance controls: 8 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.