Bile Acid Research Conference

Nonprofit profile at a glance

EIN
840978466
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Centennial, CO, USA
Phone
3037244825
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Digestive Disease, Disorder Research

Reported finances

Revenue
$8,961
Expenses
$39,458
Assets
$189,275
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MOSHI LEVI MD (PRESIDENT -)

People named in this filing

  • JONATHAN BRESTOFF MD (VICE PRESDIE)
  • MOSHI LEVI MD (PRESIDENT -)
  • STUART ROBERTSON MD (CONFERENCE H)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote studey & research bile acid

What it reported doing in 2025

Holding the next kern research conference.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 6
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

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; 10th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -340.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 4.8; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -7.2% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
  • Governance: 0 of 13 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.