Kidney Foundation of Ohio - Group Return

Nonprofit profile at a glance

EIN
237172712
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2167712700
Rating
90
Verdict
STRONG
Rating confidence
Standard
Sector
Kidney Disease

Reported finances

Revenue
$78,153
Expenses
$82,259
Assets
$166,291
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • KELLY DOWLING (EXECUTIVE DIRECTOR)
  • PRESTON MOSS (PRESIDENT, LAKE COUNTY)

Highest reported compensation

  • KELLY DOWLING (EXECUTIVE DIRECTOR): $132,217 total reported compensation
  • CAROLYN HENRETTA (EXEC. DIR., SUMMIT COUNTY): $10,365 total reported compensation

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

Overview

Mission

The foundation is devoted to providing assistance to those afflicted with kidney disease who are in need of medication or transportation to dialysis centers and who would otherwise be unable to obtain these services. Numerous kidney patients directly and indirectly benefitedthroughout the year from these activities.

What it reported doing in 2024

The kidney foundation operates as a publicly supported charitable organization whose primary function is to promote and fund various activities related to the prevention and treatment of kidney disease and to promote and provide educational programs for the general public, renal professionals, patients, and their families.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 100
  • Accountability: 73
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 94.6%; rating input score 95
  • Fundraising efficiency: $44 raised per $1 spent on fundraising; rating input score 80; 80th 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: 84.6%; rating input score 85; 26th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.3%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 32%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 94.6% of spending went to programs
  • Governance: 11 of 13 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $78K in reported program spending
  • Leadership: top reported pay $132K · 13 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.