Kidney Foundation of Ohio Inc

Nonprofit profile at a glance

EIN
340827748
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2167712700
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Kidney Disease

Official website

Reported finances

Revenue
$869,476
Expenses
$690,443
Assets
$3,483,396
Liabilities
$96,009

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

Leadership & pay

25 people listed

Executive titles in this filing

  • KELLY DOWLING (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KELLY DOWLING (EXECUTIVE DIRECTOR): $132,217 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 kidney foundation of Ohio provides a broad-based program of direct assistance to those with kidney disease and promotes and provides educational programs for the general public, renal professionals, and patients and their families.

What it reported doing in 2024

The foundation provides assistance to kidney patients in need of medication, transportation or emergency funding. Medication, transportation, and emergency assitance was given to 1,325 patients during 2024.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 95
  • Accountability: 98
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $14 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.1%; rating input score 97; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 5.05; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 83.3% of spending went to programs
  • Governance: 24 of 25 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $575K in reported program spending
  • Leadership: top reported pay $132K · 25 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.