Canadian Lung Association

Nonprofit profile at a glance

EIN
980437032
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Ottawa, Ontario, CA
Phone
6135696411
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Lung Disease

Official website

Reported finances

Revenue
$2,342,927
Expenses
$3,005,902
Assets
$2,532,050
Liabilities
$77,428

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Debra Lynkowski (President & CEO)

Highest reported compensation

  • Debra Lynkowski (President & CEO): $158,421 total reported compensation

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

Overview

Mission

The Canadian Lung Association is dedicated to the improvement and protection of lung health. Our Mission is to lead nationwide and international lung health initiatives: preventing lung disease, helping people manage lung disease and promoting lung health

What it reported doing in 2014

The organization provides several services to the general public through its CONSUMER HEALTH program including health information and awareness campaigns as well as support and advocacy in consumers' pursuit of appropriate treatments with respect to improving lung health and preventing lung disease in Canada.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 84% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 66
  • Accountability: 79
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.2%; rating input score 94
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: $0.41 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 1st percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • 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: 94.8%; rating input score 95; 27th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -28.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -17.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -16.5% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 94.2% of revenue deployed · 73.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 9 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $158K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 38 of 40 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes foreign activity and executive pay
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.