Central Ohio Diabetes Association

Nonprofit profile at a glance

EIN
316054100
IRS 990 coverage
2015–2016
Forms available
Form 990 2016
Location
Columbus, OH, USA
Phone
6148844400
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Specifically Named Diseases

Official website

Reported finances

Revenue
$1,011,773
Expenses
$1,223,080
Assets
$3,320,127
Liabilities
$57,455

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

Leadership & pay

21 people listed

Executive titles in this filing

  • DAVID TIGGETT (PRESIDENT EL)

Highest reported compensation

  • PATRICIA HOFFMANNBECK (FINANCE DIRE): $74,115 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help central ohioans with diabetes to detect their condition, prevent onset and complications, and learn to live well with the challenge of diabetes. Activities are diabetes education, cooking classes, diabetes screenings and camps for children with diabetes.

What it reported doing in 2016

Health education: nearly 2000 individuals attached diabetes-self mgt education & support classes, nutrition for diabetes, cooking demonstrations, blood glucose training, health education workshops, diabetes fundamental classes, ymca diabetes program, inch by inch prevention program and nutrition counseling sessions. 1000 individuals received case mgt services, mental health counseling, participated in empowerment groups and received information and referrals; or participated in individual consultation and counseling. 83% of those in our classes report that their nutrition mgt and quality of life has improved & 100% of the respondents reported improved a1c blood glucose levels. Over 70% of our clients are uninsured or underinsured, meeting our mission of assisting the underserved to learn to live well with the challenge of diabetes. Our diabetes self-management education program is recognized by the american diabetes association.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.7%; rating input score 95
  • Program expense ratio: 73.8%; rating input score 74
  • Fundraising efficiency: $3.4 raised per $1 spent on fundraising; rating input score 11; 11th 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: 100%; rating input score 100; 74th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -4.8% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 94.7% of revenue deployed · 73.8% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $903K in reported program spending
  • Leadership: top reported pay $74K · 21 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2015 to 2016
  • 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 11/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.