Del Harder Rehabilitation Fund

Nonprofit profile at a glance

EIN
237390927
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Detroit, MI, USA
Phone
3137459731
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Reported finances

Revenue
$90,307
Expenses
$190,855
Assets
$4,436,285
Liabilities
$21,174

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • KATHLEEN S KNIGHT (VICE PRESIDENT)
  • TIMOTHY R CASH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATHLEEN S KNIGHT (VICE PRESIDENT): $138,681 total reported compensation
  • TIMOTHY R CASH (EXECUTIVE DIRECTOR): $54,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Del harder rehabilitation fund is dedicated to promoting rehabilitation of persons with life altering disabilities and injuries through the support of research, education, and community benefit programs.

What it reported doing in 2020

Update and maintain a research registry focused on recruiting patients who have experienced a traumatic brain injury (tbi) or a spinal cord injury (sci) as potential participants in research.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 66% 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. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 93
  • Accountability: 90
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 56.4%; rating input score 56
  • Fundraising efficiency: Limited

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; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -111.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 23.24; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 28.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -25.7% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -10% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 56.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $108K in reported program spending
  • Leadership: top reported pay $139K · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 7 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.