I Love You More the Michael Trella Foundation

Nonprofit profile at a glance

EIN
814634210
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Coraopolis, PA, USA
Phone
4125511517
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$88,621
Expenses
$70,066
Assets
$103,532
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • MARK TRELLA (PRESIDENT)

People named in this filing

  • CHARLEY KENNEDY (TREASURER)
  • DAN OTTO (DIRECTOR)
  • BILL SCHERFEL (VICE PRESIDE)

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

The foundations mission is to help families who have suffered unfathomable loss... The loss of their child. We believe that no family who loses a child should ever have to worry about the costs associated with providing a proper funderal and remembrance for their loved one.

What it reported doing in 2024

Community support - our outreach is extended to families who lost a child through the children's hospital of pittsburgh foundation. We provide a restricted fund specifically establed and administered by children's hospital of pittsburgh foundation which provides financial support to families who lost a child. We also create recognition for our foundation in the community by providing high school scholarships and support for youth organizations.

Operating model

Revenue model
Donor-supported. 98% 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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51%; rating input score 51
  • Program expense ratio: 63.3%; rating input score 63
  • Fundraising efficiency: $9.99 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • 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; 64th 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: 20.9%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 51% of revenue deployed · 63.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 51/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.