East Tennessee Kidney Foundation Inc

Nonprofit profile at a glance

EIN
272119742
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Knoxville, TN, USA
Phone
8652887351
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$174,597
Expenses
$264,279
Assets
$292,015
Liabilities
$2,129

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • KATIE MARTIN (EXECUTIVE DIRECTOR)
  • MICHAEL J SAPARITO III (CHAIRMAN OF THE BOARD/PRESIDENT)

Highest reported compensation

  • KATIE MARTIN (EXECUTIVE DIRECTOR): $73,181 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The east Tennessee kidney foundation is dedicated to connecting individual east tennesseans with early detection of kidney disease, education, and life sustaining treatment.

What it reported doing in 2024

East Tennessee kidney foundation has four programs: dialysis transportation for indigent individuals, dental work for patients awaiting placement on kidney transplant waiting list, nutritional supplements for dialysis patients, and community outreach & education

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.

The verdict

MIXED - Most voting board members are independent and revenue has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 53
  • Accountability: 69
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.4%; rating input score 54
  • Program expense ratio: 34.1%; rating input score 34
  • Fundraising efficiency: $2.64 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -51.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 27.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 54.4% of revenue deployed · 34.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $73K · 25 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 54/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.