Celiac Support Association Inc

Nonprofit profile at a glance

EIN
421261676
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Seward, NE, USA
Phone
4026434101
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Lung Disease

Official website

Reported finances

Revenue
$247,082
Expenses
$235,085
Assets
$108,991
Liabilities
$55,381

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • BRUCE HOMSTEAD (PRESIDENT)

People named in this filing

  • SANDIE COLATRELLA (DIRECTOR)
  • BRUCE HOMSTEAD (PRESIDENT)
  • JEANINE MORGAN (SECRETARY)

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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Celiac support association is the largest member-based nonprofit celiac organization in the united states. Csa provides accurate information on celiac disease and dermatitis herpetiformis to the newly diagnosed, the medical community, and other concerned individuals.

What it reported doing in 2016

Provides accurate information on celiac disease and dermatitis herpetiformis to the newly diagnosed, the medical community, and other concerned individuals through materials that have been reviewed and approved by a medical advisory board. Provides support to celiac sprue patients and dermatitis herpetiformis patients and their families.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $7.37 raised per $1 spent on fundraising; rating input score 33; 33rd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.9%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -40% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -15.8% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 85.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $202K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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: Fundraising efficiency scored 33/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.