Gift of Life Foundation

Nonprofit profile at a glance

EIN
237260865
IRS 990 coverage
2009–2022
Forms available
Form 990 2022
Location
Ann Arbor, MI, USA
Phone
7349731577
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Organ and Tissue Banks

Official website

Reported finances

Revenue
$378,693
Expenses
$515,343
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • THOMAS MORAN (PRESIDENT)
  • TIMOTHY KEENER (PRESIDENT - PART YEAR)
  • LADORA DILS (CEO)

People named in this filing

  • THOMAS MORAN (PRESIDENT)
  • TIMOTHY KEENER (PRESIDENT - PART YEAR)
  • ANGELA KLINSKE (SECRETARY)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation is dedicated to promoting and supporting Michigan's donation and transplant community.

What it reported doing in 2022

Grants awarded to help in educational areas including; marketing of state donor registry, faith based awareness programs, new start programs for transplant patients, medical examiner training and resources to improve methods of tissue donation, social media marketing educating about the need for organ and tissue donation at large sporting events, youth grief teddy bear program and library events throughout the state.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 13
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 71.2%; rating input score 71
  • Fundraising efficiency: $3.91 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 62%; rating input score 62; 45th 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: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -36.1%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 71.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $367K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 7 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.