Kidney Foundation of Ohio Real Estate Foundation

Nonprofit profile at a glance

EIN
320124479
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2167712700
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Support N.E.C.

Reported finances

Revenue
$62,473
Expenses
$70,617
Assets
$324,121
Liabilities
$151,519

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

Leadership & pay

8 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

To provide a cost effective environment for other non-profit organizations to operate efficiently.

What it reported doing in 2024

The foundation provided lease space to two other non-profit organizations at an affordable price during the year.

Operating model

Revenue model
Earned-program. 98% 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

SUPPORTED - 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 filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 76%; rating input score 76
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 4.59; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 37.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 76% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $54K in reported program spending
  • Leadership: top reported pay $132K · 8 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 3 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 — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.