Indiana Society for Respiratory Care

Nonprofit profile at a glance

EIN
237069216
IRS 990-EZ coverage
2013–2025
Forms available
Form 990-EZ 2025
Location
Indianapolis, IN, USA
Phone
2604142936
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$130,943
Expenses
$95,391
Assets
$328,127
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Elizabeth Summit (President)

People named in this filing

  • Elizabeth Summit (President)
  • Janet Sievers (Secretary)
  • Jimmy McKanna (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Respiratory care educational programs

What it reported doing in 2025

To encourage and develop on a regional basis educational programs for those personnel interested in the field of respiratory care.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. No material rating questions were generated from the available inputs.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 82
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.3%; rating input score 61
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 27.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 3.44; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 61.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $95K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • 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.