Epilepsy Foundation of Middle & West TN

Nonprofit profile at a glance

EIN
581368789
IRS 990 coverage
2014–2020
Forms available
Form 990 2020
Location
Knoxville, TN, USA
Phone
6152101228
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$87,117
Expenses
$102,290
Assets
$0
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Betty White (Board President)
  • Elisa Hertzan (Executive Director)

Highest reported compensation

  • Elisa Hertzan (Executive Director): $13,250 total reported compensation

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

Overview

Mission

To ensure that people with seisures are able to participate in all life experinces; and prevent, control and cure epilepsy through services, education, advocacy and research.

What it reported doing in 2020

To provide information about seizures to students, teaching staff, police, nurses and first responders. We provide presentations, enroll participants, provide assistance to individuals, and hold support group meetings for those dealing with elilepsy and their families. In addition, we provide specific referral information to callers/clients and assit clients who have epilepsy to obtain medical prescriptions and care. We also provide service coordination to famalies and those struggling with traumatic brain injury in 30 Tennessee counties.

Operating model

Revenue model
Grant-funded. 75% of the money available for current operations came from government grants.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 77.6%; rating input score 78
  • 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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.4%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 13%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 48th percentile among comparable filings
  • Revenue growth: -6.7% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 77.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $79K in reported program spending
  • Leadership: top reported pay $13K · 9 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2014 to 2020
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.