Begin Again Foundation

Nonprofit profile at a glance

EIN
475223416
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Virginia Beach, VA, USA
Phone
7277425794
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$1,062,509
Expenses
$684,066
Assets
$3,864,995
Liabilities
$4,304

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • Audrey-Ann Leishman (Pres/Director)
  • Marc Leishman (VP/Director)
  • Ronald Kramer (Treas/Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Begin Again Foundation's mission is to save lives through education and awareness of sepsis and toxic shock syndrome, while providing critical financial assistance to survivors and their families.

What it reported doing in 2024

Through a grant to the Patient Advocate Foundation, the Begin Again Foundation helped provide critical support to patients with a physician-verified diagnosis of Acute Respiratory Distress Syndrome (ARDS), sepsis, and/or Toxic Shock Syndrome (TSS). Assistance was offered to help cover essential expenses such as medication, transportation, utilities, and groceries.In addition, the Begin Again Foundations Bereavement Fund awards $1,000 grants to grieving families to help with the costs of laying to rest a loved one who has passed away from sepsis, ARDS or TSS.The Begin Again Amputee Fund also awards $1,000 grants to survivors of sepsis, ADS, and Toxic Shock Syndrome to help offset expenses related to rehabilitation, prosthetics, and long-term recovery.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 80% 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 62
  • Accountability: 88
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.1%; rating input score 68
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: $3.77 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 50%; rating input score 50; 29th 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: 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: 35.6%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 5.65; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 20.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 29.2% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 68.1% of revenue deployed · 90.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $617K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $118K reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 8 filing years from 2016 to 2024
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.