Flux The Society For Developmental Cognitive Neuroscience

Nonprofit profile at a glance

EIN
824250235
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Brentwood, TN, USA
Phone
6156493073
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Medical Research N.E.C.

Official website

Reported finances

Revenue
$418,863
Expenses
$365,834
Assets
$488,163
Liabilities
$5,675

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Eveline Crone (President)
  • Deanna Barch (Vice President)

People named in this filing

  • Eveline Crone (President)
  • Deanna Barch (Vice President)
  • Margaret Sheridan (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Advance the science of brain and cognitive development through interdisciplinary and inclusive collaboration, cutting-edge brain and behavioral research, training the next generation of developmental neuroscientists, and knowledge dissemination.

What it reported doing in 2024

Advancing the understanding of human development, which represents the flux", via scientific advances in the structural and functional development of the human brain, and the mechanisms of change that are central to this interaction, by bringing together scientists of diverse backgrounds, by facilitating the integration of developmental research directed at all levels of biological organization and psychological function, and by encouraging translational research and the application of new scientific knowledge to address the needs of typically and atypically developing children. Providing professional development activities, information, and educational resources for developmental cognitive neuroscientists at all stages of their careers including undergraduates, graduates, and postdoctoral fellows, and increase participation of scientists from a diversity of cultural and ethnic backgrounds. Promoting public information and general education about the nature of scientific discovery and the results and implications of the latest research. Support active and continuing discussions on ethical issues relating to the conduct and outcomes of neuroscience research.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 71
  • Accountability: 76
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43%; rating input score 43
  • Program expense ratio: 49.3%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 80th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 12.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 43% of revenue deployed · 49.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $180K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $111K reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 4 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.