Diabetes Hands Foundation

Nonprofit profile at a glance

EIN
262274537
IRS 990 coverage
2014–2016
Forms available
Form 990 2016
Location
Berkeley, CA, USA
Phone
5108981301
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Digestive Diseases, Disorders

Reported finances

Revenue
$845,075
Expenses
$922,375
Assets
$329,004
Liabilities
$46,912

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

Leadership & pay

11 people listed

Executive titles in this filing

  • EUGENE KUNDE (CEO)

Highest reported compensation

  • EUGENE KUNDE (CEO): $114,258 total reported compensation

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

Overview

Mission

The foundation's mission is to bring together people touched by diabetes for positive change to make sure that nobody living with this condition ever feels alone.

What it reported doing in 2016

Big blue test - the big blue test is a program that reinforces the importance of exercise in managing diabetes by having participants test their blood sugar, get active, test again, and share the results at bigbluetest.org or using the big blue test iphone or android apps. When people do the big blue test, on average they see a 16% drop in their blood sugars and a donation is made on their behalf to help people with diabetes in need. Since 2009, more than 110,000 big blue test entries have been recorded. In connection with these, more than $300,000 has been granted to humanitarian charities, saving the lives of thousands of people with diabetes that couldn't afford their care or education. Mission: to rally communities to experience the impact that small changes can have on their health. For more details, visit bigbluetest.org.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 65.2%; rating input score 65
  • Fundraising efficiency: $5.21 raised per $1 spent on fundraising; rating input score 20; 20th 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: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.1%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -19% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -28.3% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 65.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $601K in reported program spending
  • Leadership: top reported pay $114K · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2014 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.